Of The Budgetary

Original Language Title: o rozpočtové skladbě

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Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=53670&nr=323~2F2002~20Sb.&ft=txt

323/2002 Sb.



DECREE



The Ministry of finance



on 2 December. July 2002



of the budgetary



Change: 568/2002 Sb.



Change: 484/2003 Coll.



Change: 440/2006 Sb.



Change: 233/2007 Sb.



Change: 306/2007 Sb.



Change: 175/2009 Sb.



Change: 357/2009 Sb.



Change: 51/2011 Sb.



Change: 452/2011 Sb.



Change: 96/2012 Sb.



Change: 493/2009 Sb.



Change: 464/2013 Coll. (part)



Change: 464/Sb.



Change: 464/2013 Coll. (part), 362/2014 Sb.



The Ministry of Finance shall determine according to § 2 (2). 4 of law No. 218/2000 SB., about

budgetary rules and amendments to some related laws

(budget rules), and in accordance with § 12 para. 1 of law no 250/2000 Coll., on the

budgetary rules local budgets:



§ 1



The subject of the edit



(1) the provisions of this Decree shall be determined as of the single budget classification

classification of revenue and expenditure, which is applicable in the budgets of the Organization

State, in monitoring the implementation of the State budget, monitor

drawing down the reserve fund organizational components of the State budgets

State funds, in movements in the accounts of State financial assets,

movements in the accounts for debt management and planned and

actual movements on the accounts and budgets of other money funds

municipalities, provinces, regional councils of the regions Cohesion Fund (hereinafter referred to as "regional

the Council ") and voluntary unions with the exception of foreign resource pool,

Fund pooled funds and fund business.



(2) the budget structure sorts the revenue and expenditure of the various aspects of the

sorting units, which are required to indicate their budgeted and

actual income and expenditure of the organizational units of the State and legal persons

referred to in paragraph 1 (hereinafter referred to as "the Organization"). In terms of grading and

First, the units of the classification laid down in this Decree. The names, numbers,

indications and filling each sorting units shall, where

units that express a little changeable fact, the annex to this

the Decree, and in the case of units that reflect the reality of the changing

often or fact arising from operational activities of administrators of chapters

the State budget "^ 1"), the Ministry of finance or its administrators. Refills

units of the classification shall be adopted only for those units, which have to determine what

income, expenses or additions or disposals of funds on the States

Bank accounts for them to be classified, their name is not sufficient.



§ 1a



Types of classification of revenue and expenditure and the standpoint of sorting



(1) the budget classification contains this sort of revenue and expenditure:



and) liability (classification of revenue and expenditure in terms of liability),



(b)) species (classification of revenue and expenditure in terms of the species),



(c)) the sectoral (sorted in terms of revenue and expenditure of the sector),



d) consolidation (classification of revenue and expenditure in terms of consolidation),



(e)) of the source (classification of revenue and expenditure in terms of their resources),



f) complementary (classification of expenditure, in terms of their membership of a particular

pursued by the authorities),



g) software (sort of expenditure in terms of their belonging to a

programs under sections 12 and 13 of the budget rules),



h) special-purpose (sort of the purpose of the budgetary expenditure of the movement),



(I) structural classification of revenue and expenditure in terms of their material

essence),



j) transfer (classification of revenue and expenditure in terms of the purposes of transfers).



(2) the source classification consists of a classification of the underlying (classification of revenue and

expenditure in terms of substrate for modification to the budget), spatial (sorting

revenue and expenditure in terms of their spatial origins) and tooling

(classification of revenue and expenditure in terms of tooling).



§ 2



The viewpoint of classification of revenue and expenditure



(1) shall be classified in terms of the value of the revenue and expenditure of the State

the budget, according to the administrators of the chapters. ^ 1)



(2) in terms of the species are classified all revenue and expenditure in accordance with section 1 of the

paragraph. 1, according to the revenue and expenditure of the species. For the purposes of determining

expenditure type expenditure is divided into expenditure on purchases, which are

expenditure against which is the direct equivalent, and transfers, which

expenditure against which a direct equivalent. Expenditure for purchases

expenditure on acquisition of values and compensation. Expenditure on acquisition of values

expenditure on acquisition of goods, services, works, performances or the rights and

refunds, expenditure on the reimbursement of incurred or wasted arrivals

values, or the compensation of the injury is related to the activities of the organization.

Type of expenditure for the purposes of this Ordinance means, in respect of expenditure on purchases

kind of acquired goods, services, works, performances, or the rights or the kind of

refunds and transfers the kind of support that the transfer represents, and the kind of

the recipient of the aid. Type of income for the purposes of this order

means a legal reason of payment that your organization follows and within it for

revenue for the provision of goods, services, works, performances, and rights, where applicable, the type of

these things, services, works, performances, and rights and revenue from transfers, kind of

received aid or the transfer source.



(3) in terms of the sector revenues and expenditures are classified by industry.

Expenditure pursuant to § 1 (1). 1 in this respect of sorts all income and

only non-tax and capital gains and income from remittances from its own funds

municipalities, provinces, regional councils of the regions cohesion and voluntary volumes

municipalities, with the exception of income from the repayment of borrowed funds. For the industry

the purpose of this order means a type of activity, from which the income accrues or at

the expenditure is being spent, or the focus of a legal entity, that

the financial resources that the organization gets, such as income, the Organization

points or gives or which organizations financial resources

provides for the purpose of the aid.



(4) in terms of consolidated expenditure shall be classified within the

system of public budgets and other public money funds, on

subject to this Ordinance, and the income generated within the

system, and that in the case that the fact that the income and expenses,

It is not expressed already in the name of the classifier. Expenditure incurred within the

system of public budgets and other public money funds, on

subject to this Ordinance, means the expenses referred to in section 1 (1). 1,

which is spent the funds that are received

its recipient, represent revenue pursuant to § 1 (1). 1. The revenue of the

emerging within the system of public budgets and other public

money funds, subject to this Ordinance, means the income

According to § 1 (1). 1 adopting the financial resources expended

as the expenditure referred to in § 1 (1). 1. The revenue and expenditure is determined by the

degrees of consolidation. The degree of consolidation for the purposes of this order

means the circuit of public budgets and other public money funds,

among which, representing the money transfers on the one hand the expenses these

budgets and funds, and on the other side of their revenue, are intended

Depending on how the data about these income and expenditure summarize.



(5) in terms of the substrate is determined to change the budget revenue and expenditure

the State budget according to the species of the substrate for modification to the budget, which receive

enables or expenditure. The revenue is a species of the substrate for a change

the budget means the fact that the expenditure of the budget approved by the permit

and for what legal reason, and for expenditure on the basis of which the permission

the branch of the State expenditure is carried out.



(6) in terms of the space of origin of income and expenditure are classified revenue, and

expenditure budgets and other money funds of municipalities, counties, regional

Councils and voluntary unions except as provided in § 1 (1). 1

(hereinafter referred to as "territorial budgets"), the State budget and the budgets of the State

funds depending on whether a source of income or expenditure is domestic or

abroad. Foreign sources means funds from

budget of the European Union, from the financial mechanisms of ^ 3), from money funds

North Atlantic Treaty Organization and elsewhere abroad. The source of the

income means that the received funds to come from the domestic

or from foreign sources. The source of expenditure means that the released

the funds are considered covered revenue from domestic or from

foreign sources. On the income of local budgets in this way determined

only income from foreign sources and received transfers intended for expenses

which are co-financing programmes and projects co-financed by the

budget of the European Union ^ 7) and other actions co-financed by the foreign

resources (hereinafter referred to as "expenditure on co-financing"), and from the expenditure of territorial

only expenditure budgets from foreign sources and expenditure on

co-financing.



(7) in terms of tooling shall be graded the revenue and expenditure of the State budget,

State funds and local budgets according to whether a source is domestic,

the European Union budget, financial mechanisms ^ 3), other funds

monetary funds from abroad or a North Atlantic Treaty Organization, and

According to the individual funds, programmes and projects and international

contracts for financial mechanisms. On the income of local budgets is hereby


in a way it sorts only income from foreign sources and received transfers

expenditure on co-financing of expenditure and local budgets only

expenditure from foreign sources and expenditure on co-financing.



(8) with regard to the jurisdiction of the expenditure separately pursued by authorities is determined

State budget expenditure on a subset of the cross-sectional indicators listed in annex

the law on the State budget, that are not defined by

other classification laid down in this Decree, and other particularly

tracked units.



(9) with regard to the jurisdiction of the expenditure to the programs under section 12 and 13 of the

the budget rules are graded spending State budget on these

programs and units.



(10) in view of the purpose of the budgetary transfer is determined or can sort

the expenses of the State budget, for which the State organizational unit shall entitle the

budget transfers from the organizational components of the State belonging to other

chapters, ^ 4) according to chapters, from which such budget transfers

took place, and by year, and the order of formation of purpose. The special sorting is

mandatory for expenditure to which they entitle the State organizational unit

budgetary transfers from Chapter General cash administration. For expenses to

which the State organizational unit shall entitle the budgetary transfers from

organisational units of the State belonging to other chapters than the General

cash management, the purpose of grading required, if so decided

The Ministry of finance.



(11) in terms of the material substance of income and expenditure income and expenditure are classified

the State budget into structured units.



(12) in view of the purposes of transfers shall be graded spending State budget and

State funds, which have the nature of transfers territorial budgets, revenue

local budgets of these transfers and the expenditure of these budgets

These transfers are covered, depending on which chapter or from

the State Fund shall transfer provides or offers from

The National Fund, and by the order of transfer. From the point of view of the purposes of transfers

is determined and the expenditure budgets of the regional councils, which have the nature of

transfers territorial budgets, revenues for local budgets of these

transfers and expenses of these budgets, that are covered by these transfers.



§ 3



Unit classification of revenue and expenditure



(1) the classification of revenue and expenditure in terms of the value of income and

expenditure classified chapter of the State budget ^ 2) (hereinafter referred to as "chapter").

Chapters are listed in the annex to this Ordinance in part numbers

the three local chapters.



(2) the classification of revenue and expenditure in terms of the species are the lowest

the units of classification of budget items (hereinafter referred to as "entry"). The item with the

grouped podseskupení of appropriations ("podseskupení

items "), podseskupení items into appropriations (the grouping

"the items"), and grouping items in the budget class (

"the class"). Items podseskupení items, group items and classes

are listed in the annex to this Ordinance in section (B). Item numbers are

a four-seater. The first place identifies the class, the second group of items, a third

podseskupení items, and the fourth item.



(3) the classification in terms of revenue and expenditure of the sector are the lowest

the units of classification of budget sections (hereinafter referred to as "section").

The sections are grouped into appropriations (hereinafter referred to as "subsection"),

subsections to budget sections (hereinafter referred to as "section"), and sections to the

financial groups (hereinafter referred to as "the group"). Sections, subsections, partitions

and the groups are listed in the annex to this Ordinance in part C.

sections are a four-seater. First place indicates the group, second section,

the third subsection and the fourth section.



(4) the classification of revenue and expenditure in terms of consolidation, revenues and

expenditure classified recording drives. Recording drives are listed in the

the annex to this Ordinance in section D. 3-digit numbers are.



(5) the classification of revenue and expenditure of the budget in terms of the substrate for a change

revenue and expenditure are classified on the underlying units. The underlying units

are listed in the annex to this Ordinance in part E, their numbers are

single seaters.



(6) the classification of revenue and expenditure in terms of their spatial origins

the revenue and expenditure shall be graded on spatial units. Spatial units

are listed in the annex to this Ordinance in part F their numbers are

single seaters.



(7) in the classification of revenue and expenditure in terms of tooling with the revenue and

graded spending on tools. Spinner creates the toolbar so that the

are the individual funds, programmes and projects of the European Union and the individual

the international treaty on financial mechanisms, where appropriate, individual

places elsewhere abroad, and their analysts, if they are determined.

A number of tools are five-digit. The first three places indicate individual

funds, programmes and projects of the European Union, the international

the contract of financial mechanisms and individual locations from

the last two places abroad and their analysts, which do not apply to

income and expenditure of local budgets.



(8) in the classification of the expenditure in terms of their membership of a particular

pursued by authorities expenditures classified on a subset of the cross-sectional indicators. Sub

cross-cutting indicators are listed in the annex to this Ordinance in section G.

Their numbers are two-digit years.



(9) when sorting the expenditure in terms of their programs by jurisdiction

section 12 and 13 of the budgetary rules are the lowest classification units

the action. Actions are grouped into subsets of subtitulů, a subset of the subtitulů to

subtitulů, subtituly to ^ 5) and titles titles in the programme. Spin events

a subset of subtitulů, subtitulů and titles are created as individual

actions shall be approved by program manager, according to a special regulation ^ 6). Numbers

actions are třináctimístná. The first four spots indicate the program in the

first place a variety of programs, the other two chapter, in which the program

implemented, and fourth place, the fact that the program represents

the provision of subsidies or determine the organizational units of the State expenditure. For more

the two sites indicate the title, the other two, more space to a subset of subtitul

subtitulu and the last four space action.



(10) in the classification of the expenditure in terms of the purpose of the budgetary expenditure transfer

graded on purpose. The purpose of the individual budgetary transfers to other

chapters, as approved by the Treasury. A number of the purposes are

nine digits. The first two positions indicate the year of approval of the financial

the move, the other three chapter, from whose budget will move is performed, and

the last four serial number of the budgetary transfer.



(11) in the classification of revenue and expenditure in terms of their material substance is

income and expenditure classified on the blocks, rings, sets, and expenditure on

a subset of the. Subsets are grouped into sets, sets of the circuits and

circuits into blocks. A subset of, and sets down the administrators of chapters ^ 1) for

organizational units of the State belonging to their chapters and indicating it is

The Ministry of finance. The Ministry of Finance shall lay down circuits and blocks.

The number of subsets of are 10 digits. The first three places to indicate the block, further

three circuit, the other three set and the last place a subset of.



(12) in the classification of revenue and expenditure in terms of the purposes of transfers, revenues and

expenditure broken down into special-purpose characters. Special-purpose characters each

transfers, which liberate central governmental authorities, State funds,

The National Fund and the Regional Council. The numbers of special-purpose characters are five-digit.

The first two positions indicate the chapter, or State Fund, National Fund of

the budget provides a transfer, and the last three places the code

grant title.



§ 4



Transitional provision



When classification of revenue and expenditure by the end of 2002, it

the present budget structure.



§ 5



The effectiveness of the



This Decree shall take effect on the date of publication.



Minister:



Ing. Samantha r in r.



Annex



Budget structure



A. Liability classification (chapters of the State budget)



Office of the President of the Republic, chapter 301



Chapter 302 the Chamber of deputies of the Parliament



Chapter 303 Senate



Chapter 304 Office of the Government of the Czech Republic



Chapter 305 security information service



Chapter 306 Ministry of Foreign Affairs



Chapter 307 Ministry of defence



Chapter 308 of the National Security Office



Chapter 309 Office of the public defender of rights



Chapter 312, the Treasury



Chapter 313, the Ministry of labour and Social Affairs



Chapter 314 Ministry of the Interior



Chapter 315, the Ministry of the environment



Chapter 317 Ministry for regional development



Chapter 321 grant agency of the Czech Republic



Chapter 322, the Ministry of industry and trade



Chapter 327 Ministry of transport



Chapter 328 Czech Telecommunication Office



Chapter 329, the Ministry of agriculture



Chapter 333 the Ministry of education, youth and sports



Chapter 334, the Ministry of culture



Chapter 335 Ministry of health



Chapter 336 Ministry of Justice



Chapter 343, the Office for personal data protection



Chapter 344 industrial property Office



Chapter 345 Czech Statistical Office



Chapter 346 Czech Office and land registry zeměměřický




Chapter 348, the Czech mining Office



Chapter 349 Energy Regulatory Office



Chapter 353, the Office for the protection of competition



Chapter 355 Institute for the study of totalitarian regimes



Chapter 358, the Constitutional Court



Chapter 361, Academy of Sciences of the Czech Republic



Chapter 372 Council for radio and television broadcasting



Chapter 374 Administration of State material reserves



Chapter 375 State Office for nuclear safety



Chapter 376 General Inspectorate of security forces



Chapter 375 State Office for nuclear safety



Chapter 377 Technology Agency of the Czech Republic



Chapter 381 Supreme Audit Office



Chapter 396 public debt

This chapter applies only to income and expenses with umořováním and service

the national debt [article 10, paragraph 4, of Act No. 218/2000 Coll. on budgetary rules

and amending certain related laws (the budgetary rules), as amended by Act No 257/2004 Coll.] are related directly, such as in income mainly interest on the funds that the Treasury Department Agency has lent, and bond yields, which bought, interest and other payments received from closed derivative operations, interest from government bonds, which the holders within the legal deadline for their payment collected and which thereafter transferred to the revenue of the State budget, and foreign exchange differences in income from operations related to the management of the national debt and, in particular, the interest of the spending of the funds, which the Treasury has lent the, the expenditure of the proceeds paid to the holders of government bonds, interest and other expense payments arising from the concluded derivative transactions, fees for keeping the cash and securities accounts in finančníchinstitucí, payments for services Admins to emissions of government bonds, poplatkyspojené you write and the direction of emission of State bonds, payment for services, news and information agencies in the area of financial information value added tax, paid to the tax authority, rating agencies, payment of fees to managers of foreign státníchdluhopisů emissions, costs associated with the zprostředkovánímprodeje of government bonds to investors, and related financial services, the fees for government bonds, in which conditions is limited or excluded, fees for drawing up the transferability, printing and distributing statements from the property účtůvlastníkům of these bonds, legal expenses and consulting services relating to the preparation of the contractual and legal documentation solely for the purposes of financing the deficit of the State budget and debt management Exchange rate differences, in the expenditure related to the management of the national debt and other expenses for the services of immediately obtaining spojenése of funds to cover the deficit of the State budget, with the umořováním of the national debt and with the use of temporarily free funds státnípokladny to their appreciation, including expenditure on promotion and marketing support sales of government bonds and the presentation of the Czech Republic among investors. Mezivýdaje chapter national debt in particular doesn't belong, even if only serves to guide government debt, acquisition expenses, technical improvement, maintenance or repair of fixed assets (computer and related equipment, computer programs, data files), expenditures by labor contracts, expenditure under license agreements, the cost of production of the nature of the services and other expenses with umořováním and servicing the national debt are not connected. These expenses belong to kapitoly312.



Chapter 397 Operation of State financial assets



Chapter 398 General cash administration



(B). The generic classification of budget tracks



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Class Group Podseskupení item name and content

items items

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1 TAX REVENUE



Tax revenue on record including item příslušnoujmenovitou

accessories (penalty, zvýšenídaně, costs, interest and tax management

the fine), if accessories are not reported separately.

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11 income taxes, profits and capital gains

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111 income tax natural persons



Tax on income of individuals under the Act on income taxes

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1111 income tax natural persons zezávislé activities and emoluments



Includes tax payer-employer-for its own employees

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1112 income tax zesamostatné employment



For the purpose of this regulation includes all tax, paid on the basis of

tax returns, i.e.. in principle, obtained from gainful activity other than

dependent work, especially zpodnikání, other self-employment

and rent. Includes any supplement part of the tax from dependent work

When submitting the VAT return when piped in overlapping of dependent work and other professional

activities, if it is not possible to distinguish from each other. When overlapping several

employment.

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1113 income tax capital gains



It includes taxes on interest, dividends and capital gains, or other. (I) the tax on

other revenues withheld pursuant to the special tax rate, unless it is

separate from the collection of the tax on capital gains.

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1119 Repealed the tax, whose subject is the income of natural persons



Includes the supplements of the payroll tax, taxes on the literary and artistic activities,

incomes of the population and other cancelled taxes tied to income

of the person. If these taxes for example. tracked along with other taxes than in

podseskupení 111, napoložku 1701.

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112 corporate income Tax



Item 1121-1123 zahrnujídaň income of legal entities under the law on

income taxes.

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1121 income tax of legal persons



Includes a tax on profits and capital gains excluding tax by item 112 and

1123.

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1122 corporate income Tax for municipalities



Includes tax in cases where the taxpayer is a municipality, with the exception of taxes levied

the collision, according to a special rate.

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1123 income tax of legal persons for the region



Includes tax in cases where the taxpayer in the County, with the exception of taxes levied

the collision, according to a special rate.

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1129 Repealed the tax, whose subject is the income of legal persons



Includes the supplements from the profit contributions, income tax, profit tax, agricultural

other cancelled taxes vázanýchna income of legal persons. If these taxes

for example. tracked along with other taxes than in podseskupení, 112

Click 1701.

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12 the tax on goods and services in the Czech Republic

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121 General taxes on goods and services in the Czech Republic

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1211 value added tax



This item is used only for financial authorities and customs authorities, which

adopt a value-added tax that they pay her the payer in accordance with

Act No. 235/2004 Coll., on daniz value added, as amended

regulations, and the regions and municipalities, which receive a share of it according to the law

No 243/2000 Coll., on income taxes, some territorial rozpočtovémurčení

municipalities and the některýmstátním (law on budgetary funds to determine the

taxes), as amended. An organization that sells to the customer

the thing, service, work, performance and neboprávo of sales revenue or income for them is required to

pay value added tax, and therefore in the invoice or other similar

document for the customer lists separately the price exclusive of value added tax

and especially the price with taxes, zařazujecelou price, including tax, on an item from the

a grouping of 21, 23 or 31, which sold things, service, work, performance, or

corresponds to the law.



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1219 Repealed taxes on goods and services



Includes payments of sales tax and other general taxes of the cancelled goods and

services.

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122 special taxes and fees on goods and services in the Czech Republic

and

123 Items 1221 to 1225 include individual tax pursuant to the law on consumer

taxes.



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1221 excise duty on mineral oils



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1222 the excise duty on ethyl alcohol

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1223 excise duty on beer

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1224 excise duty on wine and intermediate products



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1225 excise tax on tobacco products

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1226 fee for substances that Deplete the ozone layer of the Earth, or threatening



Includes fee according to the zákonao the protection of the ozone layer of the Earth. It's

the fee for controlled substances (substances that Deplete the ozone layer)

According to § 6 of the law No 73/2009 Coll., on substances that Deplete the ozone

layer, and on fluorinated greenhouse gases.

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1227 Video fees



The revenue of the State Fund of cinematography from fees under section 25 to 29 of the law

No 496/2009 Coll., on audiovisual and cinema promotion

and on amendments to certain acts (the Act on audiovisual). It is a fee

from a cinematographic presentation and received a fee from the

tv and roku2016 also the fee from the provision of

on-demand audiovisual media services.

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1231 tax on natural gas and some other gases

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1232 tax on fossil fuels

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1233 electricity tax

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1234 levy on electricity from sunlight



Discharge under § 7a-7i Act No. 180/2005 Coll., on aid for the production of electricity

renewable energiea amending some laws (law on the promotion of

the use of renewable energy sources), as amended by law No. 402/2010 Sb.

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13 taxes and fees from the selected activities and services

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132 taxes and fees from the use of motor vehicles

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1321 road Tax



Includes tax pursuant to the Act on the protection of the ozone layer of the Earth.

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1322 fee for the use of motorways and expressways



Includes fee for užívánídálnic and expressways under the law on

communications and Government Regulation, which lays down the amount of the fee for the use of

motorways and express roads road and motor vehicles.

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133 fees and charges in the field of the environment



Each item includes the ipříslušenství stored in the proceedings about the fee,

If it is not recorded separately. However, it does not include penalties for violations of the

the rules and measures to protect the environment.

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1331 fees for discharges into surface waters



The fee for pollution discharges and charge from the volume

discharges under the Water Act.

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1332 charges for air pollution



Includes fees for vnášeníznečišťujících substances into the atmosphere as a particularly

large, medium and small sources of pollution under the Clean Air Act.

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1333 Fees for waste disposal



Includes the ukládáníodpadů landfill fees pursuant to the Act on waste and the

payments from agents of radioactive waste according to the Atomic Act. It does not include

the fee for the disposal of municipal waste (heading 1337).

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1334 deductions withdrawal of land from the agricultural land resources



Includes charges for temporary and permanent odnímanou the soil.

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fees for withdrawing land 1335 fulfil the functions of forest



Includes fees for temporary or permanent withdrawal of land filling of forest functions.

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1336 fee permitted discharges of waste water into the groundwater



Represents the fixed fee for waste water according to the Water Act.

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1337 Fee for municipal waste



On this item to be classified a municipality a fee for municipal waste resulting from the


its territory, which selects based on generally binding decrees issued by the

under section 17a of the Act No. 185/2001 SB. about waste and amending certain other

laws, as amended by law no 275/2002 Coll. and no 188/2004 Coll. (previously under the

section 9 of Act No. 125/1997 Coll., on waste, as amended by Act No. 37/2000 Coll.).



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1338 Registration and registration fees



Includes fees according to the packaging, zákonao.

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1339 Other fees and charges in the field of the environment



This item also includes pokutaz nedodaného volume of biofuels under

§ 19 para. 10 of Act No. 201/2009 Coll., on the protection of the atmosphere.

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134 local charges of selected activities and services



The items of this podseskupení correspond to local charges according to the law

No 565/1990 Coll., on local fees, as subsequently amended.



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1340 fee for operation of the system of collecting, collection, transport, sorting, use of

and disposal of municipal waste



On this item to be classified a village local fee for operation of the system for the collection,

the collection, transport, sorting, recovery and disposal of municipal waste, which

applies the natural persons who have permanent residence in the municipality or recreational construction

under section 10b of the Act No. 566/1990Sb., local fees, as amended by law

No. 185/2001 SB. does not include fee for municipal waste, which the municipality picks

in accordance with generally binding decrees issued pursuant to the law on waste; the include

Click 1337.



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1341 Fee of the dogs

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1342 fee for spa or vacation

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1343 fee for the use of public ground

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1344 Fee on admission

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1345 fee from accommodation

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1346 the fee for the permit for entrance into selected locations



Local fee for a permit for a motor vehicle entrance into selected locations

and parts of the city.

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1348 assessment of building land fee



Local assessment of building land fee options to connect it to the

the construction of water supply and sanitation.

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1349 Repealed local charges



Includes the supplements of the cancelled local taxes.

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135, other contributions from the selected activities and services

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1351 exhaust from the Lotteries and similar games in addition of slot machines



Exhaust from the Lotteries and similar games in accordance with the Act No. 202/1990 Coll.

about lotteries and other podobnýchhrách, as amended by law No. 458/2007 Coll.

with the exception of part of the levy from slot machines and other technical

game controllers (levy under section 41i (3) of this Act). Part of the levy

from slot přístrojůa other technical game facilities include

Click 1355. This item also includes the master outlet part of the proceeds

from the operation of lotteries and the jinýchpodobných games on the public benefit purposes,

that was the law No. 458/2011 Coll. abolished.



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1352 Drainage for State supervision



Includes exhaust State dozornad lotteries and other similar games.

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1353 revenue for the examination of professional competence of applicants for a driving licence



The revenue of the municipalities with extended competence of applicants for a driving licence

for the test of professional competence pursuant to § 39a Act No. 247/2000 Coll.

about the acquisition and improvement of professional competence for motor control

vehicles and on amendments to certain acts, as amended by law No 411/2005 Sb.



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1354 Revenue counties as transport authorities [§ 2 para. 20 of the law before the amendment

Act No. 119/2009 Coll., and then section 34 para. 1 (b). (b))] payment of costs of

the European Union on the issue of licences for the operation of transport vehicles in the territory of large

the Union under § 33a paragraph 1. 1 of law No 111/1994 Coll. on road traffic,

as amended by Act No. 103/2004 Coll. (eurolicence) paid by carriers

(section 33b, paragraph 4, of Act No. 114/1994 Coll., as amended by Act No. 103/2004 Sb.).

After the cancellation of the payment of the administrative fee, and jejímnahrazení, with effect

from 1 January 2003. June 2012 zákonemč. 119/2012 Coll. (article. (I) section 49 and article. (VIII))

This item includes administrative fee payment (doplatkytéto include

Click 1361).



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1355 exhaust from the slot machines



Part of the outlet of the Lotteries and jinýchpodobných the games according to the law

No. 202/1990 Coll. on lotteries and other similar games, as amended by law

No 458/2007 Coll., in the amount of the partial removal of slot machines

and other technical game controllers (section 41i (1) of the Act).

The rest of the chip are on položku1351.

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1359 Other charges from the selected activities and services not included elsewhere



On this item, for example, be classified of the municipality and the State Environmental Fund

subscription fee to support the collection, treatment, recovery and disposal of scrap cars

the registrant used the vehicle pursuant to section 37e of Act No. 185/2001 Coll.,

on waste and amending the laws of některýchdalších, as amended by Act No. 383/2008 Sb.

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136 administrative fees



Includes the fees provided for in the law on administrative fees for administrative tasks

and administrative proceedings, the result of which are issued by the authorization decision, etc.

modified by special laws.

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1361 administrative fees

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137 the fees on the operation of the administrative offices

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1371 Fee on the activities of the Energy Regulatory Office



The charge under section 17 d of Act No. 458/2000 Coll., on conditions for business and

on the performance of State administration in energy sectors and amending certain

laws (Energy Act), as amended by Act No. 211/2011 Sb.

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1372 Fee to the State Office for nuclear safety for the application for a licence



The charge under section 3a (e). and) Act No. 18/1997 Coll. on peaceful uses of

nuclear energy and ionizujícíhozáření (Atomic Act), and amending and supplementing



certain acts, as amended by law No 249/2007 Sb.

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1373 maintenance fee to the State Office for nuclear safety



The charge under section 3a (e). b) of Act No. 18/1997 Coll. on peaceful uses of

nuclear energy and ionizujícíhozáření (Atomic Act), and amending and supplementing

certain acts, as amended by law No 249/2007 Sb.

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14 taxation and Customs Union for goods and services from abroad



Includes only payments, jejichžprvotním purpose is to load the goods and services of the

because of their import into the country (theoretically and export). It does not include taxes

imposed consistently on both the imported goods on domestic, for example. value added tax

values or excise duty on the imports.

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140 taxes and duties on goods and services from abroad

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1401 Duty



Budget revenue from customs duties of up to 30.04.2004, i.e.. to the date of

preceding the date on which the Czech Republic became a Member State of the European

Union. Duty assessed from this day to recover the account that is the money

subject to budgetary and fund from which the transfer is made to the European Union

the revenue of the State budget and only intended to cover the cost of its

selection. This percentage includes the item 2511.



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1409 Repealed taxes on international trade and transactions



Includes the supplements import surcharges and import taxes, and other taxes on cancelled

international trade and transactions.

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15 property tax

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151 property taxes

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1511 tax on immovable property



Tax on immovable property pursuant to Act No. 337/1992 Coll., on income tax of immovable

Affairs (until 31 December 2006. 12. real estate tax), as amended

regulations. On this item include the tax under this Act, no matter,

whether it is called the real estate tax (until 31 December 2006. 12.2013) or the tax on the immovable

things (from 1. 1.2014).



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152 of the tax on assets and capital transfers



Under the law on inheritance tax, gift tax and real estate transfer tax

and any additional payment already cancelled taxes on assets and capital transfers.

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1521 inheritance tax



Inheritance tax under sections 2 to 4, 11, 12 and 15 to 21 of Act No. 357/1992 Coll.,

about inheritance tax, gift tax and real estate transfer tax, which was

with effect from 1 January. 1.2014zrušen the legal measures of the Senate

No 340/2013 Coll. and no 344/Sb.

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1522 Tax donation



Gift tax under section 5 to 7a, 11, 13 and 15 to 21 of Act No. 357/1992 Coll.,

about inheritance tax, gift tax and real estate transfer tax,

that was with effect from 1 January. 1.2014 lifted the legal

measures the Senate no 340/2013 Coll. and no 344/Sb.

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1523 the acquisition of immovable property tax



Tax on the acquisition of immovable property by legal measures the Senate no 340/Sb.

on tax on the acquisition of immovable property. This item also includes the transfer tax

real estate under section 8 to 11 and 14 to 21 of Act No. 357/1992 Coll., on income tax

inheritance, gift tax and real estate transfer tax, which was effective with the

from 1 January 2003. 1.2014 lifted the legal measures the Senate no 340/2013 and

No 344/Sb.

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1529 Repealed taxes on assets and capital transfers



On this item, hashes the notary fees pursuant to Act No. 146/1984 Coll.,

the notary's fees, as amended by Act No. 202/1990 Coll., which was

with effect from 1 January. 1.1993zrušen by Act No. 357/1992 Coll., if

These charges still occurred. Taxes pursuant to Act No. 357/1992 Coll., on income tax

inheritance, gift tax and real estate transfer tax, as amended

regulations, recovered from 1 January 2003. 1.2014, from which it is effective of its cancellation,

the hashes for the same items as those same taxes being collected before that date.



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16 Mandatory insurance



Income from insurance premiums that are paid according to the laws governing the compulsory

public insurance. The insurance, which according to them voluntarily, include

the podseskupení 236 items.



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161 social security contributions and contribution to State policy

and employment

162



The items in this podseskupenípro insurance premiums and contributions include insurance premiums and

contributions to the State employment policy, pursuant to section 7 of Act No. 589/1992 Coll.,

on social security and a contribution to State policy

employment, as amended, on the item for price increases include

premiums premiums pursuant to § 21 of this Act and the entry for accessories

penalties and fines under sections 20 and 22 of this Act. The premium items

pension insurance include amounts that are State budget revenue

in connection with invalid pension savings agreements and that

taxpayers count on their payment of premiums to the pension

insurance. These are the amounts in the amount of 60% of the amounts paid pension

financial institutions management companies in cases where it was decided to

on the invalidity of the registration of the contract of retirement savings and pension company

the obligation to pay the výnospojistného was attributable to the taxpayer


retirement savings, which concluded the contract of retirement savings has been

is found to be invalid (section 9a of the Act No. 426/2007 Coll., on pension savings,

as amended by law No. 399/2012).

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1611 Insurance on pension insurance from employers

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1612 in pension insurance premiums from employees

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1613 retirement insurance premiums of self-employed persons (hereinafter

"SELF-EMPLOYED")

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1614 premiums on health insurance from employers

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1615 sickness insurance premiums from employees

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1617 State employment policy contributions from employers

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1618 Posts on State employment policy from employees

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1621 Posts on State employment policy from the SELF-EMPLOYED

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1627 Surcharge to premiums

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1628 premium Accessories



Received penalty payments related to the selection of premium (fines and periodic penalty payments).

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1629 Unclear, unidentified and Uncategorized income from insurance

on social security



The income that belongs to the podseskupení of items 161 and 162, but which is not

when their adoption possible to include on any item, because they are not

information is available on the basis of which it would be possible to do so.

This includes any income derived from social security contributions strike

on any of the předcházejícíchpoložek podseskupení 161 and 162, which

by law, have been introduced to them shall establish the corresponding item.

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163 health insurance premiums



In the set-off of income from health insurance companies in the summary reports

in the public sector.

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1631 health insurance premiums from employers

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1632 health insurance premiums from employees

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1633 health insurance premiums of SELF-EMPLOYED

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1638 Accessories premiums on health insurance premiums



Received penalty payments related to the selection of premium (fines and periodic penalty payments).

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164 accident insurance premiums

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1641 accident insurance premiums



Revenue premiums that employers under the State budget platído

Act No. 266/2006 Coll., on accident insurance for employees.

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1642 Increases to premiums



Increases to premiums on insurance against accidents pursuant to § 44 of the law No. 266/2006 Coll.

about accident insurance for employees.

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1643 premium Accessory



Fines and damages under section 58 to 61 of law No 266/2006 Coll.

about accident insurance for employees.

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169 Canceled payroll tax

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1691 Repealed taxes and charges from objemumezd

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17 other tax revenue

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170 other tax revenue

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1701 Nerozúčtované, unidentified and unclassifiable tax revenue



All tax revenue nerozúčtované, unidentified or unclassifiable to

other items.

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1702 proceeds from sale of stamps



Budget revenue from the issuance of kolkových marks (Decree No. 383/2010 Coll.,

about the kolkových signs). Nepatřísem revenue of organisational units of the State

from the sale of stamps to persons to enable them to pay fees for them (in the current

While only the administrative and court fees), you include the item, 2329. The revenue of the

1702 items constitute revenue from administrative fees

(§ 6 paragraph 8 first sentence zákonač 634/2004 Coll., on administrative fees,

as amended by law No 57/2006 Coll.) and from court fees

(section 8, paragraph 1, third sentence, of the zákonač 549/1991 Coll. on court fees,

as amended by Act No. 36/1995 Coll.), which are paid to the stamps. Do not include

revenue from administrative and soudníchpoplatků paid the money. However, include

revenue from stamp duties, kterédosud have not been issued on the payment of fees applied

and are held by the people. If in the future a law provides,

It is possible to pay the stamp duty and other fees or taxes

[§ 163 para. 3 (b) (c)) and paragraph 4 of Act No. 280/2009 Coll., the tax code],

will be part of the income items and these 1702 charges and taxes, at the rates

paid stamps.



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1703 Charges replacing the employment of citizens with altered working ability



As for the charges under the law on employment.



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1704 Accessories



The tax charge aobdobného accessories cash outside the Group

16 items, if it is separable. This includes premium accessories

pension savings, according to § 9 para. 3 of the law no 397/2009 Coll., on insurance

on retirement savings, (surcharge to premiums pursuant to § 31 of the law).




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1706 sugar levies



All the revenue of the Bank účtuspolečné agricultural policy of the State

agricultural intervention fund (Saif) from sugar levies in accordance with

§ 1 (1). 2 (a). (j)) and section 11 of Act No. 257/2000 Coll., as amended by laws

No 128/2003 Coll., no 85/2004 Coll. and no 441/2005 Coll. Recovered sugar levies

divides the SAIF in a manner thatis listed in the contents of the item 2512.



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2 NON-TAX REVENUE

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21 Income from its own activities and payments surpluses of organizations with a direct relationship

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211 Income from its own activities



Include income from its own activities. Monetary funds subject to the

for the purposes of budgetary budgetary tracks means the State budget,

State financial assets, the reserve funds of the State departments and administrators

chapters and budgets and other monetary funds State funds, municipalities, provinces,

regional councils and municipalities, in addition to the Voluntary Fund for cultural

and social needs, the Fund of foreign funds, the Fund for economic

(business) activities and the associated resources.



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2111 revenue from the supply of services and products



Includes revenues from the provision of services, or. products organizations if they are not

defined in other content items (e.g. income from tuition fees-2113, entry

income from rental of a property-podseskupení 213 items, etc.).



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2112 Revenue from sale of goods (otherwise purchased for sale)



Includes the income from sales of goods that the Organization has purchased for the purpose of

resale and not for their own needs. It shall apply for a one-time

purchase of goods for example. the municipality buys in bulk and then sells them to the citizens of the

(e.g., garbage cans, sale forms, etc.).



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2113 revenue from tuition fees



Payments for education and školskéslužby in accordance with the Education Act (law

No 561/2004 Coll. as amended) and its implementing provisions,

If their beneficiaries are organizations.



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2114 Toll



Includes revenue for communications usage and revenue for consideration for admission to the foreign

land.



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2119 other revenue from own activities



Also includes the amount of the expenditure on the acquisition of fixed assets in their own

the overhead to be transferred in the State budget out of expense account to the income

(recording unit 023). On this item will also be classified as revenue cash

means by which organizaciněkdo is paying for it, that in its favor has set up

on your real estate easement with the nature of the services

[section 14, paragraph 1 (b), (c)) of Act No. 235/2004 Coll., on value added tax].

This includes the contributions of the participants of the Conference organization, which is its

the Organizer, pursuant to § 71 para. 2 budgetary rules (Act No. 218/2000 Sb.

in the wording of later regulations).



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212 Payments surpluses of organizations with a direct relationship

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2121 Payments surpluses, the Central Bank of

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2122 Contributions contributory organizations



Revenue contributions from the service or from organizations, not depreciation

for example. return of contributions, you belong in the current financial

year as a minus record entries and 5331 6351 and other budgetary

years click 2229.

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2123 Other payments organizations



Other income from dues contribution organisations, for example. contributions income from the sale of

immovable property in the Administration and in the interim management providers, etc.

not for example. return of contributions, those will be added in the ordinary

financial year as a minus record entries and 5331 6351 and other

budget years click 2229. Includes the income penalty charges

the founders of the contributory organizations.

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2124 Charges School of legal persons set up by the State, County and municipalities



School charges, legal persons, i.e.. persons under section 124 to 140 Education Act

(Act No. 561/2004 Coll., as amended), set up by the Ministry of

education, youth and sports, the County, municipalities and voluntary volumes.



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2125 Transfers of funds, State-owned enterprises to the State budget



This item includes revenue ministries, which are the founders

State-owned enterprises or the founders of the national companies, since those undertakings,

which are the conversions from their founder's funds to the State budget

[section 15 (b)) and k) and § 19 para. 1 (b). (c)) and paragraph 2. 4 of law No. 77/1997 Coll.

on the State of the enterprise, as amended by Act No. 213/2013 Coll., and article. (II) of the Act

No 213/Sb]. This includes their revenue and Government financial revenue

assets from the liquidation value of the cancelled business

[article 15 (a) (j)) of the law on State Enterprise].



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2129 Other payments surpluses of organizations with a direct relationship



Includes proceeds from the disposal of residual received undertakings.

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213 income from rental of a property

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2131 income from the lease of land

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2132 rental income other real estate and their parts

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2133 Revenue from the lease of movable property

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2139 Other income from property lease

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214 the realization of interest income and financial assets




Unlike the definition in the chart of accounts to the organizational units of the State and subsidised

organizations and municipalities in this podseskupení does not understand the implementation of the financial

the asset sale of its own bonds. The items of this podseskupení is

classified revenues, which have the nature of proceeds from financial assets (not

revenue from its sale, you include the items from the podseskupení 320), which

the revenue of holding finančníhomajetku (§ 17 and 25 of Decree No. 410/2009 Coll.,

as amended by Decree No. 403/2011 Sb.) and of investment instruments. They are the

interest income except those that belong to class 1, the income from participating interests,

income from financial instruments (section 3 of Act No. 256/2004 Coll., on business

the capital market, as amended by laws No 56/2006 Coll. and no. 230/2008 Coll.) and part of the

revenue, known as kursovézisky, if an organization is as follows.



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2140 non-interest income from financial instruments in addition to their own bonds



Income pursuant to the agreements, options, futures, swaps, and other forwardech

financial derivatives, if not related to own bonds,

with the exception of the revenue to the nature of the interest (those belonging to the item 2148)

and principals (these belong to class 8 entries). Financial derivatives

(section 627, paragraph 2, of Act No. 240/2013 Coll. on investment companies

and investment funds) means investment vehicles according to

§ 3 para. 1 (b). d) to (f)) of Act No. 256/2004 Coll., on business

on the capital market, as amended by Act No. 230/2008 Sb.



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2141 interest income (part)



Includes interest received on bank accounts (deposits) and borrowed

resources. It also includes interest income from foreign bonds and interest purchased in the

the form of the discount when buying foreign bonds recovered other than on items

and 2144 2145. They also include interest received bills of Exchange.

The item also includes prémiez 2141 sales of own bonds, which is

the difference between the amount for which that organization has released the sedluhopisy,

have been sold, and their nominal value that is added to an item

8211 8111, 8121, or 8221, if this difference is positive (if negative,

represents a discount from the sale of bonds and classified under the item 5141).

Sells bonds the Ministry of Finance (i.e. Government bonds),

Converts the premium amount from the account for proceeds from the sale of government bonds

the revenue account of the State budget, while being credited to the revenue account puts it

Click odepsáníz account and 2141 revenues from the sale of government bonds

on the same item (8111, 8121, 8211 or 8221) as the amount at which the

the bonds have been sold. The revenue of the State budget also converts an aliquot

interest income, i.e.. part of the kupónustátních bonds accrued for the period

Since the last coupon payment to the date of issue of the relevant part (tranche) emissions

the bond. In the event that payment of the coupon has not yet occurred, this is a part of the

accrued coupon from the date of publication of the first part of the issue of the bond to the moment

the release of that section. This accrued interest is paid by the issuer to the investor for the period

When bond didn't stick, but for which he will be paid only when the following payment

the coupon. In the case that the release of the bond shall be made at the time of the so-called. ex-coupon,

i.e.. in the period immediately preceding payment of the coupon, when investor

booted from the issue date to the datavýplaty this coupon the interest that he is no longer

may be paid in the form of a coupon, the aliquot interest return is negative and

It is an expense item recorded on 5141. The item also includes 2141

discount purchases of its own bonds, which is the difference between

the buying-in price of those dluhopisůa their nominal value, which is

on entry, 8112, 8122 8212 or 8222, where that difference is negative

(if it is positive, it represents a premium of redemption of bonds and marshals

the item 5141). The item includes the aliquot interest 2141

the yield of the bond buybacks, in addition, in the period. ex-coupon, when

the investor is no longer possible to suspend payment of the coupon.

Interest from bank accounts belong to this item, regardless of whether they are

bank account credited or transferred from another bank account



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2142 income from profit shares and dividends

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2143 realised gains

Exchange rate differences in income



This entry is used when accounting for Foreign Exchange accounts in the CZK and for

on CZK-denominated accounts only in the case that the Organization has decided to divide the revenue,

the Bank, which leads the Organization account in foreign currency and accounting organization

It ascribes to him in Czech Crowns (real income), the net income

and if there is a difference in revenue. For the purposes of filling this item

adjusted income means the amount, which the Bank attributed to the account,

decreased by the amount (positive nebozápornou) the gain of the difference in income,

that means the difference between the amount received to the Bank in foreign currency, multiplied by the

the currency exchange rate for the Czech Crown of the day when she came, and the same amount

multiplied by the fixed monthly exchange rate. Fixed monthly exchange rate means the rate of the same currency

on the Czech Crown from a particular day of the year, which include the day on which it was

the amount credited to the account of the Organization (from the first day of the year, or the first day of

the month in which the day of crediting. from another day of the year), or the date of

the beginning of the trade or other economic operation, which is part of the

and that is, for example, služebnícesta employees and its preparation (then it is

fixed monthly exchange rate course, in which the Organization has purchased foreign currency, for this employee.

and the rate of Exchange applicable to the výpočetkursového of profit rate in which the Organization

the rest of the money that an employee returned, sold). When posting the CZK

on the movements of Foreign Exchange accounts is a hard course of the whole year fixed. If the decision

the organisation not to include item 2143 whole real income on the

the item, for example, if adopted by the transfer from the international

institution, click 4152. If it decides to use it, shall be placed on this

net income only and the amount of the difference between the product of the amount of this

for example, the exchange rate of the euro transfer and, if the transfer is out of its bank

in euro, from the date on which the amount was credited to the account, and the product of the amount

transfer and exchange rate of the euro, for example, 1. January shall be placed on the item 2143,

and that's regardless of whether this difference came out as positive or negative.

When accounting for Foreign Exchange accounts in the CZK, subject to budgetary

the song, the item currency differences recorded exchange rate differences

in cases where the organization uses for the conversion of foreign currency at the Crown hard

course, and in the transfer of funds from foreign exchange account organization

on behalf of the Crown, and transfers to the opposite, when the organization is required to

According to § 24 para. 6 of Act No. 563/1991 Coll., on accounting, as amended by

amended, used for conversion of foreign currencies to the Czech currency using the exchange rate


the foreign exchange market announced by the Czech National Bank, and as a result,

When transfers from your account to your account in CZK currency indicate

as income and expenditure account foreign exchange account amounts to CZK

as a rule, from the zkorunového account written off amounts actually different.

Organization when recording the amounts credited to the account it

2143 item for inclusion to the difference between the amount actually from Crown

account the depreciated and the amount that under that provision calculated

as the Crown Awards devizovéčástky credited to an account,

Regardless, if this difference is positive or negative. Similarly,

the Organization shall proceed, which converts between their foreign exchange funds

accounts denominated in a different currency. The Ministry of finance when you register

the budgeted and actual income (adoption) and expenditure (release) on accounts

for the liquidity management of the State Treasury and debt management

[to section 33, paragraph 1 (b), (c)) the budgetary rules]

in chapter 396-the national debt and spending accounts of the same apříjmových

the chapter uses the lessons learned concerning the differences in item 2143 for kursovými

expression of positive difference actually received amount and negative

the difference actually released částkyvůči to the amount derived from the hard

the course, which is of course the beginning of trade or other economic

operation. Exchange rate differences are expressed in cases where the current

acceptance of the Crown of the amount from the payer (release of the Crown the amount recipients)

and earlier editions of the recipient (the adoption from the payer) of the CZK account

leads to ziskuve foreign currency Treasury.

It progresses, so that when the Czech National Bank to any of these

accounts credited with the Crown the amount that she came from the payer in a foreign currency

or that the payer pays the amount in foreign currency, and that the adoption of this

the amount is related to some earlier (in the same or an earlier

year) release amounts from the same Crown account or another account

Chapter 396, intended for payment in the same foreign currency or representing the

remuneration for the same amount in a foreign currency, then in the case that the adoption of the Crown

(for example, the adoption of foreign exchange sales for resources, for example, eur,

purchased or exchanged before in order to assess cash

the funds of the chapter the national debt and equal money market)

is higher than the previous Crown-release (in the given example, the issue of

for the purchase of this amount eurv past when the exchange rate of the euro against

the Crown was lower than at the time of the sale), it converts the Ministry of finance

the amount of the difference from this account (here it shall be placed on the same class 8, item

that included the adoption of the Crown-eur sales amount, with the opposite

signed integer, IE. the downside to the revenue account of the chapter) national debt

and the intake of this account shall be placed on the item 2143. Also the possibility

that the payer under the agreement with the Ministry of pointing out to the appropriate account for the management of

the liquidity of the Treasury orfor debt management amount

less referred to the difference and that difference pointing directly to the revenue account

Chapter 396. Likewise, the Ministry of Finance shall proceed when he

The Czech National Bank for one of the accounts for the liquidity management of the State

Treasury or for debt management will write off the amount of the Crown,

that the recipient has to pay in a foreign currency or which

pays the amount in foreign currency, and this release of this amount relates to some

earlier (in the same or an earlier year) the adoption of the Crown

the amounts received by the Bank in the same foreign currency or payer

be effected in the same amount of foreign currency on the same account or another account

Chapter 396. Even in the case that Crown release is less than

the previous Crown-adoption, the Ministry of finance the amount converts the difference

from this account (here it shall be placed on the same item class 8, which included the

release of the Crown the amount, with the same sign, i.e.. the downside)

to the revenue account of the chapter the national debt and the intake of this account shall include

the item 2143. These procedures also apply to cases where some

Crown or part of the amounts received and counted instead of release.

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2144 interest income from government bonds



With the exception of revenue, which patřína items and 2146 2148.

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2145 interest income from municipal bonds



With the exception of revenue, which patřína items and 2146 2148.

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2146 Interest income from financial derivatives to its own bonds



The revenue of the Treasury, municipalities and regions, which are issuers of State and

municipal bonds, according to the swap agreements that apply to holders of

State and municipal bonds issued under the law of a foreign State (to do this,

5215 entry). They are the Crown revenue from the institutions with which they are concluded

swap agreements in order to obtain foreign currency to cover interest payments to holders of

bonds issued in accordance with právacizího of the State and Crown income realized

on the basis of other swap agreements related to it. If the claim

of these agreements are higher than the obligations of them and counting, include

on this item the amount recovered after this set-off; the amount of the set-off

You cannot increase the revenue and expenditure (seventh and eighth sentence fillings of class 5).

With the Ministry of finance at tutopoložku also include revenue income account

the State budget arising from the transfer of public debt chapter funds

that have been adopted on the basis of these agreements to the accounts of State financial assets

and to the accounts for the management of likviditystátní and for debt management

[to section 3 (b), (h)) points 2 and 3 of the fiscal rules].

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2147 non-interest income from financial derivatives to its own bonds



Income pursuant to the agreements, options, futures, swaps, and other forwardech

financial derivatives relate to own bonds,

with the exception of the revenue to the nature of the interest

(those include click 2146) and principals (those belong on a class 8 entries).

Financial derivatives (section 627, paragraph 2, of Act No. 240/2013 Coll. on investment

companies and investment funds) means investment tools

According to § 3 (2). 1 (b). d) to (f)) of Act No. 256/2004 Coll., on business

the capital market, as amended by Act No. 230/2008 Sb.

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2148 Interest income from financial instruments in addition to their own bonds



Interest income according to the agreements, swaps, futures interest rate agreements and other

forwardech agreements and, where appropriate, agreements on other financial derivatives

[§ 627, paragraph 2, of Act No. 240/2013 Coll. on investment companies

and investment funds, and article 3, paragraph 3. 1 (b). d) to (f)) of Act No. 256/2004 Coll.,


on the capital market, as amended by Act No. 230/2008.]

with the exception of the agreements on foreign currency swaps relating to holders of State

and municipal bonds issued under the law of a foreign State (interest income

under such agreements include the entry 2147).

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2149 revenue other revenue from financial assets

Revenue from the proceeds of the financial assets that do not belong to the items 2141 to

2145. They are mainly non-interest income from the investment tools

with the exception of income from shareholding. Income from financial derivatives

[§ 3 paragraph 1 (c) (d)), g), (j)) and to Act No 256)/2004 Coll.

on the capital market, as amended by Act No. 230/2008.]

here be classified only if that organization so decides. In that

the case is progressing much as tracking foreign exchange gains

(item 2143) and 2149 classifies the difference (positive or

negative) between the channels, how to bylinkasován, and the income, which would have been

If the financial derivative.



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215 court fees



Includes fees for management and for action according to the law on court fees.

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2151 court fees

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22 adopted by the penalty payments and return transfers

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221 Received penalty payments.



The items in this podseskupenípatří received penalty payments, which can be

separate from the delay are paid, with the exception of sanctions

taken in connection with the collection of taxes and other revenue belonging to the

class 1 (these sanctions are, if they are separated, 1704, and if they are not

from the appropriate tax or other tax revenue are separated, click this

taxes or this tax revenue).

-----------------------------------------------------------------------------------------------------------------------------------

2211 penalty payments přijatéod the State, municipalities and regions



These include the penalty payments received from organizations that are governed by the budgetary

composition (article 1, paragraph 2, of the Decree). from the organisational units of the State,

municipalities, counties, State funds, regional councils, municipalities and voluntary. Are

all penalty payments received from them except those that belong to the

1627, 1628, item 1638, 1642, 1643, and 1704 (Organization of any penalty payments

poukazované other organizations classified click 5376).



-----------------------------------------------------------------------------------------------------------------------------------

2212 penalty payments received from other entities



These include the penalty payments received from entities other than the State, municipalities,

counties, State funds, regional councils, municipalities and voluntary.

They are all platbypřijaté of them with penalties other than those

belongs on a 1627, 1628, item 1638, 1642, 1643, and 1704. For penalty

payment will not be considered a fine of nedodaného volume of biofuels under

§ 19 para. 10 of Act No. 201/2009 Coll., on the protection of the atmosphere (belongs on

item 1339).



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222 Received the return transfers and other revenue from the financial settlement

previous years

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2221 return transfers Received from other public budgets



Return transfers poskytnutýchv earlier financial periods returned

other public budgets. Includes a refunds received chapter Manager

the State budget and State departments who provide grants

directly from their chapters územnímrozpočtům. No distinction is made, whether it was on the return

current or capital transfers. It does not apply for return transfers between

the budgets of the territorial level, you will be added to the item 2223.



Public budgets of the territorial level for the purposes of the budgetary means songs

budgets and other cash funds of municipalities, counties, regional councils and

volunteer municipalities.

Public budgets of the central level, for the purposes of the budgetary means songs

the State budget, national fonda other monetary funds organizational components

State chapters and administrators of health insurance companies.

Public budgets rozumějíveřejné budgets and the central level of the public

budgets, territorial levels and whether or not the bank account, which is the successor to cash

the Fund of Fund of the national majetkupodle § 4 of the law on the abolition of the National Fund

assets (Act No. 180/2005 Coll.).



-----------------------------------------------------------------------------------------------------------------------------------

2222 other revenue from previous years ' financial settlement from other public

the budgets of the



Includes revenues collected commingled funds subject to the budgetary

other public budgets, if they are not included in the item 2221. Use

in particular, for the revenue of the State budget within the financial settlement

previous years, if they are not included in the item 2221. Not applicable for revenue

contributions from the general public budgets, territorial levels vypořádánímezi,

be included on the item 2223. Includes income from financial settlement recovered

the municipalities and the region from the central level of the public budgets. This includes income from

other public budgets that are compensation expenditure incurred

in recent years, and therefore are not classified as negative expenditure

(§ 49 para. 7 budgetary rules), but as a positive revenue (for organizational

State are not accepted at the expense of the State budget, but the accounts to the accounts

the revenue).



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Revenue from financial vypořádáníminulých 2223 years between the region and the municipalities



Includes revenues collected by the municipalities and voluntary communities from the County volumes

When a financial settlement of previous years (e.g., supplement grants) or

the revenue of the region of vratektransferů provided by region

municipalities and voluntary clusters of municipalities in past years. Item includes

and settlement relationships between krajinavzájem.



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the return of unused funds from 2224 National Fund



Funds which bylyNárodnímu Fund (§ 37 and 38 of the Act No. 218/2000

SB.) converted to the implementation of programmes for the purpose of fulfilling the obligations of the

international treaties in recent years and because of non-use are returned

to the State budget or other Fund subject to budgetary.

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the remittance of funds spent by 2225 law on the protection of employees in the

insolvency of their employer




Revenue authorities work under section 12 to 14 of Act No. 121/2000 Coll., on the protection of

workers at the employer's insolvency and amendments

laws. These are the funds that pay for State employment offices

Unable to pay employees and employers as their income tax,

social security contributions and contribution to State policy

employment and insurance on health insurance and these

employers return.



-----------------------------------------------------------------------------------------------------------------------------------

2226 financial revenues vypořádáníminulých the years between municipalities



Includes mutual settlement relations between municipalities to receive contributions. When settlement

across the border of the district is zároveňpoužije recording unit 024 and over

the border region 028.



-----------------------------------------------------------------------------------------------------------------------------------

Revenue from financial vypořádáníminulých 2227 years between the Regional Council and region

municipalities and voluntary volumes of municipalities



Income from financial vypořádánímezi on the one hand the Regional Council

and on the other region, municipalities and voluntary volumes. If there is

the settlement across the border region, the recording unit 028.



-----------------------------------------------------------------------------------------------------------------------------------

2229 Other refunds received transfers



Return transfers poskytnutýchv earlier financial periods other than

According to the previous items of this podseskupení. No distinction is made, whether it was an

return current or capital transfers or who these transfers returns

(entrepreneur, population, allowance organization etc.).

-----------------------------------------------------------------------------------------------------------------------------------

23 nekapitálového proceeds from the sale of assets and other non-tax revenue

-----------------------------------------------------------------------------------------------------------------------------------

Revenue from the sale of 231 short-term and small fixed assets

-----------------------------------------------------------------------------------------------------------------------------------

2310 income from sales of short-term and long-term assets



Includes all income from the sale of property acquired from a non-investment

resources, does not include the sale of the property acquired from the příjmyz investment

funds and shares. This includes, however, the receipts from the sale of property acquired

originally from investment funds, which was sold as a secondary raw material,

material for crushing, demolition material, etc.

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232 Other non-tax revenue

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2321 Received non-capital donations



(1) this item includes funds received in private law

relations as gifts (§ 2055až 2078 of the Civil Code) from domestic

and foreign natural and legal persons, with the exception of cash donations from

foreign non-commercial legal entities, you includes click 4152.

Přijatéve public relations funds belong to the

item class 4.

(2) on this item belongs only to received cash gifts, which he

donor nevymínil use them for investment purposes. Cash gifts,

the use of the donor's investment purposes stipulated, shall be classified

Click 3121.

(3) the item 2321 includes contributions received under section 23a of the law

about the zprovozu of the vehicle liability insurance (Act No. 168/1999 Coll.

as amended by Act No. 160/2013) from the pool barrier damage Czech Office

insurers that organizational units of the State receive to the reserve

the Fund pursuant to § 48 para. 2 (a). d) budgetary rules.



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2322 received premiums refund



-----------------------------------------------------------------------------------------------------------------------------------

2324 Received non-equity příspěvkya refunds



Re contributions to operational purposes. Budgetary composition is not sorted

received contributions to the accounts of associated resources. Includes posts

recovered from the insurance company.



Includes for example. refunds from individuals for damage caused by them. Include

here for example. I recovered credit notes relating to payments for goods and services

in the previous years. Includes for example. to receive reimbursement for the costs of

proceedings for compensation for expenses incurred, recovered in previous years, etc.

This includes revenue reimbursement of administrative proceedings, pursuant to § 79 of the administrative code

(Act No. 500/2004 Coll. as amended) and the Ordinance

No 520/2005 Coll., on the extent of cash expenses and loss of earnings, that the administrative

authority shall be paid by any other person, and the amount of the lump sum costs. It's the

for cases of dodatečněvymoženého maintenance from persons required nutrition

the child, for which the State on the basis of Act No. 482/1991 Coll., as amended

the regulations, provide the contribution to nutrition (in this case, it is not important

whether the contribution was vběžném year or in previous years).



Click 2324 include the amount to the Government transfers the pension

the company behind the participant's retirement savings, which asked for the old-age pension

from the basic pension insurance in the amount of the invalidity pension for

third-degree invalidity under the Act on pension insurance and granted

consent to the transfer of 60% of their funds to the State budget

(section 15 of Act No. 426/2007 Coll., on pension savings). On this item

also classified the Organization, which are the owners of the infrastructure,

and other authorities (article 43 (6) of Act No. 13/1997 Coll., on the road

safety, as amended) revenue reimbursement

weighing under section 38b para. 5, § 38d para. 4 of the Act on the road.

It belongs to the incomes of municipalities, counties, regional councils and voluntary volumes

municipalities of payments, paid to them by the Ministry of finance

§ 33 para. 9 budget rules instead of interest from their accounts designated

to receive subsidies and returnable financial assistance from the State budget, State

the funds and the National Fund. The classification it is possible to classify the return of the advance on this

the item, even if it relates in part to the advances paid in the past

budget years and partly kzálohám borne in the current financial year.

If the organization decides to proceed in this manner, it is required to so

to do in the coming years. I have not yet repaid revenue includes

from the regression of the refunds.



-----------------------------------------------------------------------------------------------------------------------------------

2325 Return funds from the National Fund for settlement of currency differences



Funds received by the National Fund from the State budget in order to

settlement currency differences, which are from the National Fund are transferred back to the

the State budget, because the navyrovnání of currency differences have not been applied.


This item relates to an expense item 5770-transfers from the State

budget navyrovnání National Fund currency differences.

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2326 Return funds from the National Fund related to such failure to perform obligations of

international treaties



Funds received in the National Fund and converted it back to

the State budget or other money of the Fund subject to the budgetary

the song, which is provided for reasons of non-compliance with international treaties. As to the

refund the relevant part of the resources that have been provided on items

grouping 57 and 67.

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2327 reimbursement of the funds that the State budget has done the European Community for

The National Fund



The funds transferred to the State budget zNárodního Fund under the

§ 3 8 para. 3. after the semicolon sentence Act No. 218/2000 Sb.

-----------------------------------------------------------------------------------------------------------------------------------

2328 Unidentified receipts



All incoming payments closer to unidentified.

-----------------------------------------------------------------------------------------------------------------------------------

2329 Other non-tax revenue n.e.c.



Includes the identified non-tax revenue, which cannot be classified in other

the species item. It is for example. for the principal deposit forfeited embedded

competitions and income for the lapse of security. It shall apply for

collection of income for the transfer of voting rights to shares in the villages, if the components

agreement on the transfer to the nabyvatelenení commitment to the acquirer in the future

stocks. This includes resources of organisational units of the State ipeněžní

taken from the sale of stamps, if the funds are not used to cut

their purchase. If their purchases are used, these include revenue

from the sale of part of the stamp with a reduction of their stocks and from the sale of the rest of the stamps in the

the cancellation of this service. It does not include revenue from the sale of State budget account

stamp sales points, you are on item 1702.



-----------------------------------------------------------------------------------------------------------------------------------

234 Income from the use of exclusive rights to natural resources



Includes mainly the so-called. regályza drawing on natural resources.

-----------------------------------------------------------------------------------------------------------------------------------

the fee for the use of the resources of 2341 of natural mineral water



Includes fees according to the Spa Act.

-----------------------------------------------------------------------------------------------------------------------------------

2342 payments for the withdrawn amount of ground water



Includes fees for the actual sampling of ground water under the Water Act.



-----------------------------------------------------------------------------------------------------------------------------------

2343 remittance revenue area and seized minerals



Receiving payments under section 32a of the Mining Act (Act No. 44/1988 Coll. as amended by

amended) and section 4b of the law on geological works (Act No. 62/1988 Coll.

in the wording of later regulations).



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235 Revenue for the use of other proprietary rights

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fees for maintaining the patent 2351 in force

-----------------------------------------------------------------------------------------------------------------------------------

2352 Fees for maintaining the European patent in force



With the effects for the Czech Republic

-----------------------------------------------------------------------------------------------------------------------------------

2353 Fees for maintaining supplementary protection certificates for medicinal products



Fees for maintaining supplementary protection certificates for medicinal products and for

plant protection products in force.

-----------------------------------------------------------------------------------------------------------------------------------

236 Voluntary insurance

-----------------------------------------------------------------------------------------------------------------------------------

2361 premiums on health insurance of SELF-EMPLOYED PERSONS



These include voluntary insurance under the law on social

Security and contribution to the State employment policy.

-----------------------------------------------------------------------------------------------------------------------------------

2362 Voluntary pension insurance premiums



These include voluntary pension insurance premiums under the Act

on social security and a contribution to State policy

employment.



-----------------------------------------------------------------------------------------------------------------------------------

239 Temporary income classification

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2391 Temporary income classification



On this item as part of the so-called. Preset ID Crown marshals

the financial system [§ 3 (b). o) of Act 218/2000 SB., as amended by

Act No. 501/2012 Coll.], whichis included with integrated information

of the Treasury and which automatically classifies the amount from bank statements

the budget unit tracks revenue amounts of income accounts of the State budget.

The financial system it is classified and expenses (minus revenue) revenue accounts

the State budget with the exception of expenditure which have been written off on the basis of

payment order vystavenéhoorganizační component of the State. Income and expenditure classified



on the entry of the State of this item excludes and shall be placed on

item, and the other drives the budget corresponding to their nature of the song immediately

then, when it gets to the necessary information. This item is nerozpočtuje. At the end of

of the year or at the end of jednotlivýchměsíců there shall be no balance.



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24 Received repayments of borrowed funds



Only in the case of instalment originally provided by the funds borrowed for the purpose of

budgetary policy, liquidity management tool, nikolivjako you belong to

class 8 entries. Borrowed funds provided for the purpose of budgetary

However, the policy may have the character of a purchase of securities (bonds), if

their initial purpose in support of the second entity. Their repayments

Therefore, belongs to this group of items. Entered only the actual payments,

not for example. interest, these belong to the item, or 2144 2145 2141. Půjčenými

for the purposes of the budgetary resources of the song means financial resources

received or issued as returnable financial assistance, loan, loans and price

own bonds.

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241 Installment of borrowed funds from the business entities

-----------------------------------------------------------------------------------------------------------------------------------


2411 Repayments of borrowed funds from the enterprises-natural persons

-----------------------------------------------------------------------------------------------------------------------------------



2412 Repayments of borrowed funds from the business non-financial entities

-legal entities



-----------------------------------------------------------------------------------------------------------------------------------

2413 Repayments of borrowed funds from the business financial entities

-legal entities



-----------------------------------------------------------------------------------------------------------------------------------

2414 Repayments of borrowed funds from State-owned enterprises



Payments resources that bylypůjčeny on the entries and 5614 6414.



-----------------------------------------------------------------------------------------------------------------------------------

242 Installment of borrowed funds from the company and similar general interest

subjects

-----------------------------------------------------------------------------------------------------------------------------------

2420 Repayments of borrowed funds from the company and similar general interest

subjects



It shall apply to repayments of borrowed funds from private legal entities,

Therefore, it does not include payments odzdravotních insurance companies, State funds, etc.

Nor does not apply for payments from contribution organisations. These include payments



from civil associations, foundations, political parties and movements, trade unions,

owners associations, etc.



-----------------------------------------------------------------------------------------------------------------------------------

243 Payments of borrowed funds from public budgets of the central level

-----------------------------------------------------------------------------------------------------------------------------------

2431 Repayments of borrowed funds from the State budget

-----------------------------------------------------------------------------------------------------------------------------------

2432 Repayments of borrowed funds from State funds



-----------------------------------------------------------------------------------------------------------------------------------

2433 Repayments of borrowed funds from the special funds of the central level



Payments received and from the account, which is the successor Fund cash fund

national property pursuant to § 4 of the law on the abolition of the national property Fund (law

No 178/2005 Coll.).



-----------------------------------------------------------------------------------------------------------------------------------

2434 Repayments of borrowed funds from the social and health insurance funds



It includes for example. repayment of borrowed funds from the health insurance companies.

-----------------------------------------------------------------------------------------------------------------------------------

2439 Other repayments of borrowed funds from public budgets

-----------------------------------------------------------------------------------------------------------------------------------

244 Installments of borrowed funds from public budgets, the territorial level

-----------------------------------------------------------------------------------------------------------------------------------

2441 Repayments of borrowed funds from municipalities

-----------------------------------------------------------------------------------------------------------------------------------

2442 Repayments of borrowed funds from the counties



-----------------------------------------------------------------------------------------------------------------------------------

2443 Repayments of borrowed funds from the regional councils



-----------------------------------------------------------------------------------------------------------------------------------

2449 Other repayments of borrowed funds from public budgets, the territorial level



Includes installment of borrowed funds for example. from volunteer municipalities.

-----------------------------------------------------------------------------------------------------------------------------------

245 borrowed funds from the Payments established and similar entities

-----------------------------------------------------------------------------------------------------------------------------------

2451 Repayments of borrowed funds from organizations

-----------------------------------------------------------------------------------------------------------------------------------

2452 Repayments of borrowed funds from universities

-----------------------------------------------------------------------------------------------------------------------------------

2459 Repayments of borrowed funds from other established and similar entities

-----------------------------------------------------------------------------------------------------------------------------------

246 Installment of borrowed funds from the population

-----------------------------------------------------------------------------------------------------------------------------------

2460 Repayments of borrowed funds from the population

-----------------------------------------------------------------------------------------------------------------------------------

247 Installment of borrowed funds from the population

-----------------------------------------------------------------------------------------------------------------------------------

2470 Repayments of borrowed funds from abroad

-----------------------------------------------------------------------------------------------------------------------------------



for the payment of debt Repayments 248 or supply

-----------------------------------------------------------------------------------------------------------------------------------

2481 Revenue from borrowers for the implementation of the



Includes the income in respect of the repayment of a debt, formed the Organization

by taking commitments in the implementation of the guarantees provided for the nesolventního of the debtor.

-----------------------------------------------------------------------------------------------------------------------------------

2482 Repayments from borrowers for payment of the supply



This includes income from entities for which the Organization has paid contractors who

These operators have supplied goods or services, the price of such goods or services.

These include mainly the installment amounts provided as government loans

[to section 3 (b). m) Act No. 218/2000 SB., the budgetary rules], IE. installment

poukazované organizational složcestátu foreign State to pay the prices of goods and services,

that this State is removed from the MSA, and the price of that undertaking organizational

the State has paid.



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25 Revenue shared with supranational authority

-----------------------------------------------------------------------------------------------------------------------------------

251 Revenue shared with the European Union

-----------------------------------------------------------------------------------------------------------------------------------

2511 share of tariffs



Revenue of the State budget in the amount of duty collected a quarter of the Customs Administration

According to Council Regulation (EEC) No 2913/92 establishing the Community customs code

The community, as amended, implementing Commission Regulation (EEC)

No 2454/93, as amended, and Act No. 13/1993 Coll., the Customs Act,

as amended, on the special bank account not subject to

budget track. Out of duty leads to a special account, the three

a quarter of the rozpočtuEvropské Union, and a quarter of the State budget

[article 2, paragraph 1 (a)) (a). 3 Council decision 2007/436/EC,

Euratom on the system of own resources of the European Communities]

-----------------------------------------------------------------------------------------------------------------------------------


2512 Share on sugar



The revenue of the State agricultural intervention fund amounting to a quarter of the sugar levies,

which are collected pursuant to § 1 (1). 2 (a). (j)) and section 11 of Act No. 257/2000 Coll.,

as amended by laws No. 128/2003 Coll., no 85/2004 Coll., no 441/2005 Coll. and no 291/2009 Coll.,

and according to the article. 51 Council Regulation (EC) No 1234/2007 establishing a common

organisation of agricultural markets, the congestion of the provisions for certain agricultural products

("uniform regulation on společnéorganizaci markets"). State agriculture intervention

the Fund levy on sugar on your bank account with the common agricultural policy (this

the intake of this account on your item and from 1706) three quarters of the selected

benefits, points to the European Commission's bank account (your account this expenditure of the common

agricultural policy on the item) and a quarter of 5512 on its bank directing

account (your account this expenditure in the common agricultural policy on the item 5349

and as the income of his directorial account it classified the item 2512) [article 2, paragraph 1,

(a). (a)) 3 Council decision 2007/436/EC, Euratom on the system of own

the resources of the European Communities].

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the VAT share of 2513 telecommunications and similar services managed for the EU



This item refers the Treasury amounts that you referred to in article 46

paragraph. 3 Council Regulation (EU) no 904/2010, on administrative cooperation and the fight against

fraud in the field of value added tax, Czech Republic leaves from taxes

value added tax paid by the providers of telecommunication services, services

radio and television broadcasting and electronic services in the Czech Republic

as in the State of identification (the State in which they are established or, in the absence

the European Union head office, have a place of business and that for value added tax

values selected) and the Czech Republic in the case that these services are

provided to the Member State in which those payers do not have a registered office or establishment,

Converts to that State (article 369a-369k Council Directive 2006/112/EC on the common

system of value added tax, as amended by Council Directive 2008/8/EC and Article 110a,

110b and 110h of Act No. 235/2004Sb., on value added tax, as amended by

Act No. 196/2014 Sb.). These amounts will be recovered, the Government budget

in the years 2015 through 2018, and on the basis of supplementary tax returns or

even later.



-----------------------------------------------------------------------------------------------------------------------------------

3 CAPITAL REVENUES

-----------------------------------------------------------------------------------------------------------------------------------

31 of the revenue from the sale of fixed assets and other capital income

-----------------------------------------------------------------------------------------------------------------------------------

311 revenue from the sale of fixed assets (except for the small)

-----------------------------------------------------------------------------------------------------------------------------------

3111 Revenue on sale of

-----------------------------------------------------------------------------------------------------------------------------------

3112 other receipts from sales of real estate and their parts



It is also in the sale of land belonging to the sold the building, if

the prize cannot be split

-----------------------------------------------------------------------------------------------------------------------------------

3113 the rest of the proceeds from the sale of tangible fixed assets

-----------------------------------------------------------------------------------------------------------------------------------

3114 income from sales of intangible fixed assets



Revenue from the sale of intangible assets, as defined in the first

the sentence filling podseskupení 611 items. This item belongs to, for example, also

the revenue of the Ministry of the environment from the sale of allowances allocated units

quantity and other emissions rights according to § 7 (2). 5 the first sentence

and section 17 of Act No 383/2009 Coll., on conditions for trading

on greenhouse gas emissions, sketch(es), income of organisations that operate

equipment referred to in paragraph 2 (a). and that law of the) transfer of allowances according to the

§ 8 para. 2 of the Act.



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3119 other revenue from the sale of fixed assets

-----------------------------------------------------------------------------------------------------------------------------------

312 other capital revenue

-----------------------------------------------------------------------------------------------------------------------------------

3121 donations received for the acquisition of fixed assets



Only in the case of voluntary aneopětovaný monetary donation rather than from the public

budget or from a foreign State or an international organization, and at the same time if the

This donation assigned specified on capital expenditure.

-----------------------------------------------------------------------------------------------------------------------------------

3122 Received contributions to the acquisition of fixed assets



Re contributions from individuals and legal entities for investment purposes.

-----------------------------------------------------------------------------------------------------------------------------------

3129 other investment income n.e.c.

-----------------------------------------------------------------------------------------------------------------------------------



32 dlouhodobéhofinančního proceeds from the sale of assets



Only if the Act of budgetary policy and not about liquidity management tool,

When belongs to the class 8 entries.

-----------------------------------------------------------------------------------------------------------------------------------



Revenue from the sale of 320 fixed financial assets



The items of this revenue from the sale of fixed podseskupenípatří

financial assets (section 17 of Decree No. 410/2009 Coll., shall be carried out

some of the provisions of Act No. 563/1991 Coll., on accounting, as amended by

amended, for some of the selected business units, as amended by

Decree No. 403/2011 Sb.).



-----------------------------------------------------------------------------------------------------------------------------------

Revenue from the sale of shares of 3201

-----------------------------------------------------------------------------------------------------------------------------------

3202 proceeds from sale of shares



-----------------------------------------------------------------------------------------------------------------------------------

Revenue from the sale of bonds, 3203

This includes revenue from the sale of State bonds organizačníchsložek other

than the State (article 25, paragraph 1, of Act No. 190/2004 Coll., on the bonds) and income

State funds, municipalities, counties, regional councils, municipalities and voluntary

from the sale of foreign bonds (other than those which are issuers).

Revenue from the sale of State Treasury bonds, and the revenue of the State

funds, municipalities, counties, regional councils and municipalities from the sale of a voluntary nature

custom bonds belongs to class 8 entries.



-----------------------------------------------------------------------------------------------------------------------------------

3209 Other revenue from the disposal of long-term financial

property



This includes income from sales of financial assets that are not


listed on the entries, nor 3201 3202 3203. They are in particular, income from the sale of

Securities (section 1, paragraph 1, of Act No. 586/1992 Coll., on the securities

as amended by law No. 366/2000 Coll., no. 309/2002 Coll., no. 88/2003 Coll.

and no 257/2004 Coll., from 1. 1.2014 § 514-544 of the Act No. 513/91 Coll.,

Civil Code) excluding shares adluhopisy.



-----------------------------------------------------------------------------------------------------------------------------------

4 received transfers



-----------------------------------------------------------------------------------------------------------------------------------

41 non-capital transfers received



-----------------------------------------------------------------------------------------------------------------------------------

411 transferyod received non-investment public budgets of the central level



-----------------------------------------------------------------------------------------------------------------------------------

4111 received transfers from the General Operational cash management of the State budget



Includes transfers received from the chapter General cash administration

the budget, which is in the správěMinisterstva of finance, excluding grants received

local and regional authorities in the framework of the so-called. the general financial relationship, IE. the defined

precisely by the law on the State budget. It does not include transfers received from the authorities of

the State Government, for example. the ministries of agriculture, environment, culture,

for local development, or for example. transfers received from the labour offices in the framework of the so-called.

active employment policy (all these received transfers include the item

4116).

-----------------------------------------------------------------------------------------------------------------------------------

Non-investment 4112 received transfers from the State budget under the General

provisioning the relationship



Applies only to transfers from the State budget of the municipalities and regions, includes

non-capital grant titles explicitly defined by the law on the State budget.

-----------------------------------------------------------------------------------------------------------------------------------

4113 non-investment transferyze State funds received

-----------------------------------------------------------------------------------------------------------------------------------



4114 received non-investment transferyze the special funds of the central level



Non-capital transfers received from your bank account,

that is the successor Fund of national property by peněžnímfondem

§ 4 of the law on the abolition of the national property Fund (Act No. 180/2005 Coll.).



-----------------------------------------------------------------------------------------------------------------------------------

4115 transferyod received non-investment funds social and health insurance

-----------------------------------------------------------------------------------------------------------------------------------

4116 Other non-investment received transfers from the State budget



Includes other transfers from the State budget than those referred to in items and 4111

4112. It shall apply to transfers received from government authorities (for example.

ministries), as well as for example. for transfers received from the labour offices in the framework of the so-called.

active employment policy.

-----------------------------------------------------------------------------------------------------------------------------------

4118 non-capital transfers from the National Fund



Non-capital transfers from the National Fund for the intended purpose.

-----------------------------------------------------------------------------------------------------------------------------------

4119 Other non-investment received transfers from the central level



-----------------------------------------------------------------------------------------------------------------------------------

412 transferyod received non-investment budgets of the territorial level



-----------------------------------------------------------------------------------------------------------------------------------

4121 transferyod received non-investment municipalities



Includes posts přijímanéod other communities to cover operating expenses in the

the case of the adoption of children from these communities to the school. Includes non-investment cash

donations received from other communities (e.g. in the context of a natural disaster).

-----------------------------------------------------------------------------------------------------------------------------------

4122 transferyod received non-investment regions

-----------------------------------------------------------------------------------------------------------------------------------

4123 transferyod regional councils received non-investment



Non-investment subsidies received odsubjektů established and functioning according to the

§ 15 to 17 of Act No. 247/2000 Coll., on the promotion of regional development,

as amended by Act No. 137/2006 Coll.

-----------------------------------------------------------------------------------------------------------------------------------

4129 Other non-investment received transfers from the budgets of the territorial level



It includes for example. transfers from voluntary unions.



-----------------------------------------------------------------------------------------------------------------------------------

413 transfers from own funds and related departments without full legal personality



(1) The items of this podseskupení include funds received to

Monetary Fund (bank account) the organizational units of the State, or

legal persons that use the budget money from another song

Fund (bank account) the same organizational units of the State or of the same

legal persons, as well as the funds received by city

the city of Prague from the capital city of Prague and the funds

received by the city of Prague from these districts. These include

for example, the funds received from the reserve fund to the revenue

account transfers to territorial self or peněžníchfondů

the volume of the municipalities pursuant to § 5 para. 2 of law no 250/2000 Coll., on the budget

the rules of the local budgets, as amended by Act No. 477/2008 Coll., etc.

Income belonging to the entries of this sort in the sectoral podseskupení

to be classified in section 6330.

(2) in the consolidation at the level of the organization is put out of amounts included in the

4133 4134, items, 4137a 4139.



-----------------------------------------------------------------------------------------------------------------------------------

4131 transfers from own funds of (business) activities

-----------------------------------------------------------------------------------------------------------------------------------

4132 transfers from other funds



These include conversions from peněžníchfondů, which are not subject to budgetary and

that do not belong to the item 4131 (e.g. foreign funds transfers).

-----------------------------------------------------------------------------------------------------------------------------------

4133 Transfers from their own rezervníchfondů (other than organizational components of the State)



Received transfers from own funds established under section 5 of the Act No. 250/2000 Sb.

(reserves and development, etc.).



-----------------------------------------------------------------------------------------------------------------------------------

4134 transfers from budgetary accounts



This item includes income off-budget funds

Bank accounts are subject to the same budget budgetary

Organization (from the account of the State budget organizational units of the State, from the budget

the State Fund or from rozpočtuobce, County, or Regional Council


voluntary volume municipalities), and includes transfers between the basic common

accounts of the municipality. It shall apply for the adoption of the funds from the expense accounts

organisational units of the State to the special revenue accounts

(article 50, paragraph 2, of Act No. 218/2000 SB.) to finance assets.

Also included are transfers of funds to the reserve fund organizational components

State for example. in accordance with § 44a para. 1 (b). e) Act No. 218/2000 Sb.



-----------------------------------------------------------------------------------------------------------------------------------

4135 transfers from reserve funds of organisational units of the State



This item includes the revenue of the organizational units of the State arising on its

the revenue account in the State budget out of its reserve fund, including income

Chapter Manager on a separate income account of the State budget

(section 50 (2) of the fiscal rules) from the reserve funds of the organizational

folders belonging to the State of this chapter.

-----------------------------------------------------------------------------------------------------------------------------------

4136 Transfers from other funds of organisational units of the State



This item includes the revenue of the organizational units of the State arising on its

the revenue budget account from other funds than those that are included in the

the preceding items, including a special chapter on revenue Manager

income account of the State budget (article 50, paragraph 2, of the budgetary rules)

arising out of the same funds on it. Currently they are transfers from the Fund

remuneration established under earlier legislation, if in an organizational folder

the State still exists.



-----------------------------------------------------------------------------------------------------------------------------------

4137 Transfers between statutory cities (hl. m. Prague) and their urban circuits

or parts-revenue



On this item to be classified urban districts and town part of statutory cities

[section 4 of Act No. 128/2000 Coll., oobcích (municipal establishment), as amended

the regulations], which do not have the právnísubjektivitu (section 20 (2) of the same Act),

funds transferred into their bank accounts from bank accounts

statutory cities, which are part of, as a subsidy on their activity.

It also includes funds that receive statutory cities

on their bank accounts from bank accounts of their districts or

urban areas, if the nature of such transfers transfers occur.

This item also includes transfers between the capital city of Prague and its

sections (section 3, paragraph 1, of Act No. 129/2000 Coll., on the main

the city of Prague, as subsequently amended).



-----------------------------------------------------------------------------------------------------------------------------------

4139 Other transfers from own funds



It includes for example. (I) transfers from the accounts of social funds, special purpose funds not

the character of General reserves, etc.



-----------------------------------------------------------------------------------------------------------------------------------

415 transferyze received non-investment abroad



-----------------------------------------------------------------------------------------------------------------------------------

4151 received non-investment transferyod of foreign States



Non-capital transfers from foreign countries, in addition to non-investment transfers

received within finančníchmechanismů from Switzerland, Norway, Iceland

and Liechtenstein (include click 4155). For transfers from foreign countries

only transfers odcizích and State authorities if the foreign State

Federation (Club), just from the Federal (Federal) authorities. Transfers

from foreign territorial self-governing units (countries, provinces, municipalities) and other foreign

public budgets and from cizíchnepodnikatelských legal persons include

Click 4152. Transfers from foreign individuals and business

legal entities shall be regarded as financial donations and include the item 2321.



-----------------------------------------------------------------------------------------------------------------------------------

4152 transferyod received non-investment of international institutions and some

foreign bodies and legal persons



(1) a non-capital transfers Received from international institutions

In addition to the European Union (received non-capital transfers

from the European Union to include the item and 4153 if accepted

from the National Fund, click 4118) and North Atlantic

the Treaty (item belongs on 4156).

(2) the item includes takétransfery 4152 from foreign territorial

self-governing units, which are part of the Federation (countries, republics

and other autonomous part of Federation), transfers from other

foreign territorial self-governing units (regions, provinces, districts,

municipalities), transfers from other foreign public budgets (public

universities, public media, public

health insurance companies and other legal entities) and of transfers

from the foreign soukromoprávníchsubjektů, transfers from non-business

legal entities (associations, political parties, foundations, Foundation

funds and similar subjects). Transfers from foreign business

foreign legal entities and natural persons include the item 2321.



-----------------------------------------------------------------------------------------------------------------------------------

4153 non-capital transfers přijatéod the European Union



The income of non-investment funds from the European Union, and that direct income,

not receive non-investment funds from the European Union, through

The National Fund, which belongs to the item 4118.



-----------------------------------------------------------------------------------------------------------------------------------

4155 non-capital transfers from the financial mechanisms



Non-capital transfers přijatéod of Switzerland, Norway, Iceland and

Liechtenstein as a dotacena payment of operating expenses by

international treaties, on the basis of which the Czech Republic conferred on the

funds from the financial mechanism of the European economic

area financial mechanism of Norway and Switzerland from the programme-Czech

cooperation. They are non-capital transfers received by the three

international agreements on the implementation of financial mechanisms and program

cooperation, a memorandum of understanding for the implementation of the

the European economic area financial mechanism for the period

2004-2009 between the Republic of Iceland, the Principality of Liechtenstein,

The Kingdom of Norway and the Czech Republic (No. 36/2005 Sb. m. s.),

Memorandum of understanding for the implementation of the Norwegian financial mechanism

for the years 2004-2009 ustavenéhov accordance with the agreement of the 14. 10.2003

between the Kingdom of Norway and the European Community on a Norwegian financial

the mechanism for the period 2004-2009 between the Kingdom of Norway and the Czech

Republic of (No 35/2005 Sb. m. s.) and the framework agreement between the Government of the United

Republic and the Swiss Federal Council relating to the implementation of the programme

Switzerland-Czech cooperation on reductions in economic and social disparities

in the context of an enlarged European Union (No 65/2008 Coll. m. s.), and by similar

international agreements to be concluded in the future. On this item

does not include non-capital transferypůvodem from the financial mechanisms, adopted


However, from the National Fund (include click 4118), through which the currently

leads the only way public funds from financial budgets

mechanisms be adopted [§ 37 para. 1 (b) (c)) the budgetary rules].



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4156 non-capital transfers odNATO



Non-capital transfers přijatéod the North Atlantic

of the Treaty. Currently, pointing only to the State budget.



-----------------------------------------------------------------------------------------------------------------------------------

4159 Other non-capital transfers received from abroad



-----------------------------------------------------------------------------------------------------------------------------------

416 transferyze received non-investment of State financial assets



-----------------------------------------------------------------------------------------------------------------------------------

4160 non-investment transferyze of State financial assets received



-----------------------------------------------------------------------------------------------------------------------------------

42 Investment received transfers



-----------------------------------------------------------------------------------------------------------------------------------

421 Investment received transfers from the Central Government budget level

-----------------------------------------------------------------------------------------------------------------------------------

4211 Investment received transfers from the State budget's general cash administration



Includes investment transfers received from the chapter General cash administration

the State budget, which is managed by the Ministry of finance, except

investment subsidies received by local authorities in the framework of the so-called. General

financial relationship, IE. defined precisely by the law on the State budget. Does not belong

Here transfers received from public authorities, eg. the ministries of agriculture,

the environment, culture, local development (all these received transfers

include the item 4210).

-----------------------------------------------------------------------------------------------------------------------------------

4212 Investment received transfers from the State budget under the General subsidy

relation



Applies only to transfers from the State budget of the municipalities and regions, includes

investment grants are explicitly defined by the law on the State budget.

-----------------------------------------------------------------------------------------------------------------------------------

4213 Investment received transfers from State funds



-----------------------------------------------------------------------------------------------------------------------------------

4214 Investment received transfers from special funds to the central level



Investment transfers adopted by the zbankovního account, which is the successor to cash

the Fund of Fund of the national majetkupodle § 4 of the law on the abolition of the national property Fund

(Act No. 180/2005 Coll.).



-----------------------------------------------------------------------------------------------------------------------------------

4216 other investment received transfers from the State budget



Other investment covers transfers from the State budget than on items and 4211

4212. It shall apply to investment transfers received from government authorities

(e.g. the ministries of agriculture, environment, culture, for the local

development, etc.).

-----------------------------------------------------------------------------------------------------------------------------------

4218 Investment transfers from Národníhofondu



Investment transfers from Národníhofondu on the intended purpose.

-----------------------------------------------------------------------------------------------------------------------------------

4219 other investment received transfers from the Central Government budget level

-----------------------------------------------------------------------------------------------------------------------------------

422 Investment received transfers from the public budgets of the territorial level

-----------------------------------------------------------------------------------------------------------------------------------

4221 Investment received transfers from municipalities

-----------------------------------------------------------------------------------------------------------------------------------

4222 Investment received transfers from the lands of

-----------------------------------------------------------------------------------------------------------------------------------

4223 Investment received transfers from regional councils



Investment subsidies received by bodies set up in accordance with the functioning and

§ 15 to 17 of Act No. 247/2000 Coll., on the promotion of regional development, as amended by

Act No. 137/2006 Coll.

-----------------------------------------------------------------------------------------------------------------------------------

4229 other investment received transfers from the budgets of the territorial level

-----------------------------------------------------------------------------------------------------------------------------------

423 Investment received transfers from abroad

-----------------------------------------------------------------------------------------------------------------------------------

4231 Investment received transfers from foreign countries



Investment transfers from cizíchstátů in addition to the investment transfers

received within finančníchmechanismů from Switzerland, Norway, Iceland

and Liechtenstein (include item 4234).



-----------------------------------------------------------------------------------------------------------------------------------

4232 Investment received transfers from international institutions



Investment transfers received from international institutions, in addition to the European Union

(capital transfers received from one click 4233) and from the Organization

The North Atlantic Treaty (capital transfers received from it belongs to

item 4235).



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4233 Investment transfers received from the European Union



This item includes the investment funds of the European Union, which are intended

organizational folder State. If you cannot distinguish between investment in the context of transfers

and the operational part of the transfers, the hashes are to receive the item, 4153.



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4234 Investment transfers to and from the financial mechanisms



Investment transfers received from Switzerland, Norway, Iceland and

Liechtenstein in the framework of the financial mechanisms (adopted by the international

contracts published in the collection of international treaties under no. 36/2005 Sb. m. s.,

No 35/2005 Coll. m. s. and no 65/2008 Coll. m. s., and by similar

international agreements to be concluded in the future). It does not include

Investment transfers originating on financial mechanisms, however, received

from the National Fund (include click 4218), through which the currently

leads the only way public funds from financial budgets

mechanisms be adopted [§ 37 para. 1 (b) (c)) the budgetary rules].

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4235 Investment transfers from NATO



Investment transfers received from the North Atlantic Treaty Organization.

Currently directed only dostátního budget.



-----------------------------------------------------------------------------------------------------------------------------------

424 Investment received transfers from State financial assets


-----------------------------------------------------------------------------------------------------------------------------------

4240 Investment received transfers from State financial assets



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5 current expenditure



(1) from the current expenditure purchases (grouping items 50 and 51) to be classified on

items, depending on the case, service, work, power or right by them

captures and transfers (grouping items 52 to 57), depending on what kind of

support pose and, where applicable, who is the recipient of, regardless of the

the way of developing the legal obligation to pay, in particular, no matter if it is

the payment, which was not the subject of the dispute, or for payment, the obligation to which the

the subject of the dispute was and is carried out on the basis of. judicial decision

or conciliation (sections 67 and 99 code of civil procedure),

or if it is a regular payment or surcharge including any supplement for previous years.

(2) as well as for purchases no matter how supplier derived

the price you pay is organizacejako the customer, for example. whether in the invoice

said or did not indicate what portion of the price of his expenses, or the cost of

packing or transport of the goods (this does not apply for expenses, or the cost of

arising directly, for example, if your organization the Organization transport

the goods ordered for herself transport companies and pays for it directly to her, and not

suppliers of goods). This applies mutatis mutandis to capital expenditure (class 6).

(3) as well as for ordinary and capital spending, to take

one cost of things, services, work, performance, or rights representing

more kinds of economic values, or to provide the one expense

support representing vícedruhů transfers and are therefore at the expense

more items, this expense, if they are not in accounting documents

the amounts allocated, the entry that corresponds to the main part of the expenses, or

about which it can be assumed.

(4) for the expenditure and revenue, the classification of expenditure on items

for that is crucial to the classification of the legal act, on the basis of

which the expenditure vynakládajínebo revenue collected (for example, for the inclusion of

expenditure on item 5164 is crucial, whether issued by the funds are

payments under the lease agreement), it does not matter how classified legal

Act of its originators, but the way this Act actually is (for example,

It does not matter that the contract, according to which the Subscriber will enjoy without time

limitations of computer programs that created the supplier-a natural person as a

work under the Copyright Act, is labeled as a lease contract programs

but the fact that the agreement granting use of a work without permission

a time limit, and therefore odběratelovy vendor payments under this agreement

will not be included in the item but 5164 5041).

(5) a single value (expenditure on purchase of one kind of goods, services, works,

procedures or rights), one refund or a transfer (provision of one

type of aid a beneficiary) Organization to be classified to only one item,

even in the case that the acquisition of this value, or the granting of such compensation

or the transfer is related to the acquisition of the values of the other, or to the provision of

other compensation to you or else.

(6) organization also cannot the amount you deducted from the price paid

suppliers (or other payment agency) on the ground that her

He owed, transfer of its expenditure to income to be in spending

full price and revenue amount of debt. If for example.

the branch of the State applies for example. rent offices that uses,

the owner of the House agreed the rent less the cost of repairs, which for him

in the House (započtenípodle § 580 and 581 of the Civil Code),

be included on the entry way paid amount 5164 and not the amount in

the price of the repairs to convert zesvého to your expense budget account

financial income account, therefore, that this conversion in the expenditure included

Click on this item and 5164 so matched to the original price

of the lease, and in income the item at 2111 them so the payment corresponding to the

the price of the repairs. For the same reasons eg. to pay the wages for the first two weeks

the disease is classified organizacecelou click 5424, even if it was entitled

to refund half of the tétonáhrady and of this half of the compensation of the lower

social security contributions. Cannot be added to the payment of employees

the amount of the item only 5424 difference between that payment and the amount of the refund,

the amount of the refund will include the item and expenditure on this 5031 item so

call the amount of the premiums, which would apply if the reimbursement was not.

(7) the transfers from their expenditure dosvých revenue by just in case

It sets out the budget structure, or other legislation. The same is true

for the classification of expenditure on a single value, a refund or transfer to a more

items. This rule applies not only to current expenditure, but also the expenditure of the

capital.



Current expenditure for the purposes of a non-capital expenditure budget of the song means

with the exception of investment transfers. Non-capital expenditure means expenditure

other than the acquisition of things and rights which is of the nature of fixed assets.



Non-capital transfers means transfers, which constitute the provision of

of funds for non-investment expenditure.



Capital expenditure means expenditure on acquisition of goods and rights with

the nature of fixed assets.



Investment transfers means transfers, which constitute the provision of

of funds for capital expenditure.



Subsidies means the transfer, which is marked as a subsidy in the law,

on the basis of which it provides, or in the decision or in the contract, according to which

shall be granted.



-----------------------------------------------------------------------------------------------------------------------------------

50 salaries and similar and related expenses



The grouping of items includes remuneration for work as dependent activity

in employment, the staff regulations or similar relationship and payments to compensate for the

injury by terminating tohotovztahu (podseskupení items 501 and 502),

mandatory insurance premiums paid by the employer (podseskupení 503 items)

remuneration for the use of intellectual property rights (podseskupení 504 items) and payments

to compensate for the damage caused by the fault of the staff of the Organization as a result of

that made it impossible for them to work (podseskupení items, 505). Remuneration for the use of

intellectual property, including in the event that shall be paid to the legal

persons. Expenditure on items podseskupení items belonging to 501 and 502

represent payments to natural persons (employees), legal entities

just in case the payment of the heirs of an employee, if it is a legal person.

Remuneration for work performed as a dependent activity is on the relevant item

include in the gross amount, regardless of the individual parts

This gross amount paid nebopoukazují to several recipients. The gross amount of

remuneration means the remuneration for work, including sums

employer pays from the remuneration of persons dependent on him shall carry out


activity, payer of taxes apojistného to public budgets (tax on

personal income tax and social security contributions and contribution

the State employment policy), health insurance (insurance

for general health insurance) and pension companies

through the authorities financial management (insurance on retirement savings).



-----------------------------------------------------------------------------------------------------------------------------------

501 Salaries



Just rewards for the work carried out, and actually it regardless of whether it is

the Organization has paid voluntarily or by a court decision.

It does not include money prostředkyvydané for the work, whether as a result of

infringement organization, which had to be paid to the workers as

compensation for injury caused to them due to the fact that they made it impossible to work,

for example, by being unduly release (belongs on podseskupení items

505) includes payment, however, zapracovní the time spent on work other than for

the Organization (for example, the exercise of public functions or other acts of General

of interest), if your organization is required to pay the workers.



-----------------------------------------------------------------------------------------------------------------------------------

5011 the salaries of employees in employment



Salaries (§ 122 to 136 of the labour code) and wages (section 113 to 121 of the labour code)

workers in an employment relationship (section 33-73a of the labour code), including

salaries of State employees (section 6 of Act No. 234/2014 Coll. on State service)

who perform government service (section 5 of the Act on civil service) in the

ratio (for a fixed period, pursuant to section 178 of the Act on civil service or temporarily

under section 190 of paragraph 1. 2 and 4, § 191odst. 2, § 192 paragraph 2. 2 and 4 and § 193 para. 3

the same law).



-----------------------------------------------------------------------------------------------------------------------------------

5012 salaries of staff of the armed forces and the ingredients in the prison service



-----------------------------------------------------------------------------------------------------------------------------------

5013 the salaries of civil servants in administrative offices



Salaries (§ 122 to 136 of the labour code and section 144 to 152 of the Act No. 234/2014 Sb.

the civil service) Government employees (§ 6 of the law on the civil service) in

prison service (sections 20 to 23 of the law on the civil service and for a fixed period

According to § 191 para. 1 and § 192 paragraph 2. 1 of the same law).



-----------------------------------------------------------------------------------------------------------------------------------

5014 the salaries of employees in the service of odvozované from the salaries of constitutional factors



The salaries of public servants in the employment contract, payment of which is

the remuneration derived from the constitutional factors under Act No. 237/1995 Coll.,

including salaries of prosecutors.

-----------------------------------------------------------------------------------------------------------------------------------

5019 Other salaries



Includes the reimbursement of salaries paid by other organizations.



-----------------------------------------------------------------------------------------------------------------------------------

502 other payments for work done



Just rewards for the work carried out, and actually it regardless of whether it is

the Organization has paid voluntarily or by a court decision.

It does not include money prostředkyvydané for the work, whether as a result of

infringement organization, which had to be paid to the workers as

compensation for injury caused to them due to the fact that they made it impossible to work,

for example, by being unduly release (belongs on podseskupení items

505) includes payment, however, zapracovní the time spent on work other than for

the Organization (for example, the exercise of public functions or other acts of General

of interest), if your organization is required to pay the workers.



-----------------------------------------------------------------------------------------------------------------------------------

5021 Other personal expenses



Includes mainly the remuneration in accordance with agreements on work concluded by

the labour code, outside employment, remuneration of members of the committees and councils

the Commission of municipalities and regions (with the exception of the representatives themselves, whose remuneration shall be

to be classified, click 5023), rewards (cash price) from the public and closer

competitions and public commitments (under section 847-852 of the Civil Code)

and the rewards for the work (the work) under the specific legislation outside of the labour code,

Service Act and other legislation establishing an analogous relationships, such as rewards

voluntary workers nursing services (§ 60 of the Decree No. 182/1991 Coll.,

implementing the Social Security Act and the law of the Czech National Council

about the competence of the authorities of the Czech Republic in the Social Security Act, as amended by

effective 31 December 1998. 12.2006 following the § 120 paragraph 1. 10 of the law No. 108/2006 Coll.

on social services) or the remuneration of the boards ' disciplinary courts associate

(section 5, paragraph 4, of Act No. 7/2002Sb., in cases concerning judges and prosecutors,

as amended by Act No 312/2008 Coll.).

This includes the remuneration of the Chairman and members of the Bureau of the Scientific Council and

the Supervisory Board of the grant Agency (article 36, paragraph 3, of Act No. 130/2002 Coll.

in the wording of later regulations) and the remuneration of the Chairman and members of the Bureau,

Research Council and the Inspection Agency (radyTechnologické § 36a, paragraph 4

the same law). It does not include the salaries of Presidents and members of the Bureau of the

agencies, you belongs to, click 5011. The item includes the remuneration of 5021

working and advisory bodies of the Government (e.g., section 28a of the Act No. 2/1969 Coll.,

as amended by Act No 272/1996 Coll., article. 9 the Constitutional Act No. 110/1998 Coll.,

about the security of the United States, section 21 para. 2 of law No 379/2005 Coll.

section 35 of Act No. 130/2002 Coll., as amended by Act No. 110/2009 Sb.).



-----------------------------------------------------------------------------------------------------------------------------------

5022 the salaries of Heads of State power and to certain institutions



On this item include salary [§ 2 (1) and (2) and section 3 of the Act No. 237/1995 Coll.,

as amended] officials, judges and members of the European

Parliament (paragraph 1 of the same law). Compensation for expenses of persons according to § 1 of the law

[article 2, paragraph 1 (b)) and § 5] the belongs on 5196 and their severance package item

[§ 2, paragraph 1 (b), (d)) and § 7] click 5026, 5022 belongs only to

their salary.



-----------------------------------------------------------------------------------------------------------------------------------

5023 the remuneration of Council of municipalities and regions



Includes salaries of members of the Councils of municipalities and counties (including released

the representatives).



-----------------------------------------------------------------------------------------------------------------------------------

5024 severance pay



This item includes odstupnépodle of the labour code (section 67 and

68 of Act No. 262/2006 SB., labour code) and additional severance pay in accordance with

section 13 of the Act on officials of territorial self-governing units (Act No. 312/2002 Coll.

in the wording of later regulations). This item also includes the severance grants civil

the staff of the army of the Czech Republic from the employment relationship who were members of

the exit air groups assigned to the emergency medical service

under section 15 of Act No. 372/2007 Coll., on emergency medical service, and have


entitled to a transitional allowance pursuant to section 28 of this Act, as amended by Act No 385/Sb.

Also includes any other payments after the termination of the employment to the nature of severance pay

or severance payments.



-----------------------------------------------------------------------------------------------------------------------------------

5025 Surrenders



Includes the surrender value paid to civil servants in administrative authorities referred to in

section 72 of the Act No. 234/2014 Sb. State service.



-----------------------------------------------------------------------------------------------------------------------------------

5026 severance grants



Includes transitional allowance paid to officials and to certain institutions

According to law No. 237/1995 Coll. on this item also includes the severance paid to

public employees, pursuant to section 115 of the Act No. 234/2014 Coll. on State service.

Severance grants and surrender ozbrojenýchsložek the Ministry of Interior, the Ministry of

Defense, the prison service and the Customs Administration is placed on the item 5410.



-----------------------------------------------------------------------------------------------------------------------------------

5027 the particulars of persons performing military exercises and other military

service



Cash elements paid by the soldiers in the military exercises (including

exceptional) and the soldiers executing an emergency or another military

service by the armed services act except for the services of a soldier by profession.



-----------------------------------------------------------------------------------------------------------------------------------

5029 other payments for work done elsewhere, Uncategorized



Includes payments not included in previous entries eg. the rewards for

productive activities of pupils and students, the remuneration of its own employees for

won the competition organised by other organisations, the remuneration paid to

the prisoners, the rewards to soldiers abroad, the amounts refunded to other organizations

to cover other payments for work performed and salary compensation

According to § 3 (2). 2 of Decree No. 58/1991 Coll., special allowances provided by the

in a foreign currency, members of the Army of the CZECH REPUBLIC, who carry out abroad, etc.



-----------------------------------------------------------------------------------------------------------------------------------

503 Mandatory insurance premiums paid by the employer



Mandatory insurance premiums paid by the employer, as a taxpayer, i.e.. itself for the

themselves. It does not include insurance premiums, and income tax whose payers are

the employees and the employer deducts them and pay for them as a payer,

those include the relevant item from the podseskupení 501 or 502, IE. on the item,

which include remuneration for work, which is subject to income tax or

insurance premiums. Compulsory insurance is classified to the appropriate entry, regardless of

whether it is a normal platbunebo the balance including balance due for previous years.



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5031 compulsory sociálnízabezpečení and contribution to State policy

employment

-----------------------------------------------------------------------------------------------------------------------------------

5032 compulsory public health insurance



-----------------------------------------------------------------------------------------------------------------------------------

5038 compulsory accident insurance



Premiums, which according to the law No. 266/2006 Coll., on accident insurance

employees, the employers, including the organisation of the relevant District Administration

social security social security spojistným

and the contribution of the State employment policy.



-----------------------------------------------------------------------------------------------------------------------------------

5039 other compulsory insurance premiums paid by the employer



Includes refunds of premiums (on social and health insurance)

to other organizations.



-----------------------------------------------------------------------------------------------------------------------------------

504 Rewards for the use of intellectual property

-----------------------------------------------------------------------------------------------------------------------------------



5041 Rewards for the use of intellectual property



(1) on this item to be classified the Organization their payments to natural or legal

persons who own intangible assets for granting permissions

to its use or use other than permissions, which itself has the nature

ownership (if tutopovahu has, include expenditure for the granting,

If it is created for them, intangible fixed assets, on items from the

podseskupení is a 611 items for them where intangible assets other

than long-term, on the položky5172 and 5179), and other than permission to

temporary use of the things for which there is intangible assets recorded, having

the nature of the lease (but her rewards for granting permission to rent

or rent the originals or copies of copyright works, recorded

artistic performances or sound or visual recordings,

If this permission does not, in itself, the nature of intangible assets; If it has,

include rewards for its grant to the item), 5179 or 6119 except

payments for granting permission to use or use of computer programs

(those include click 5042).

(2) intangible assets for the purposes of the budgetary means the money song

valuable information (definition information is the item in 5168)

You can hold and dispose of it, money, valuable file signals

allowing the natural substance or a specific device to transform

natural substances or information, that it is also possible to hold and dispose of

with it, and the right to engage in certain activities that can bring tangible

benefit, if such a right can be appreciated the money and you can convert them

to another person or another person to grant permissions to these activities or

part of the exercise.

(3) the item, the payment to the holders of 5041 include intangible assets,

whose rights are protected by the laws on the protection of intellectual property rights

enabling owners of intangible assets provide persons other

permission to use, for giving such permission,

does not have the nature of the right of ownership or tenancy rights. These laws are

copyright law (Law No. 121/2000 Coll., as amended),

law on inventions and rationalization proposals (Act No. 527/1990 Coll.

in the wording of later regulations), law on the protection of the rights to the varieties

(Law No 408/2000 Coll. as amended by later regulations), the law on the

trade marks (zákonč 441/2003 Coll., as amended

regulations), the law on ochraněprůmyslových designs (Act No. 207/2000 Coll.

in the wording of later regulations), law on utility models (Law No.

478/1992 Coll., as amended), the law on the protection of

biotechnological inventions (Law No. 206/2000 Coll.) and the law on the protection of

the topography of the polovodičovýchvýrobků (Act No. 529/1991 Coll., as amended by

amended). Mezityto expenses include spending on getting

permission to use copyright works which are not of the nature of ownership

rights or the rights of tenancy (expenditure on obtaining permissions that this nature

to include the item, 5179 5164 or 6119), both by


license agreements concluded with their authors, or contracts

podlicenčních (section 46 through 57 of the copyright law, from 1 January 2014

§ 2358 to 2389 Act No. 513/91 Coll., civil code), so according to the

contracts with legal entities which or natural persons who carry out property

rights of authors (articles 12 to 27 of the Copyright Act) as their heirs, legal

successors or heirs or the State after their demise (section 26), employers of the authors

(section 58), collective works, main contractors (section 59) and collecting societies

Copyright (§§ 95 to 104); does not include payments between them

for granting permission to use or use of computer programs, you

include the item 5042.

(4) between the expenditure referred to in odstavce3 include expenditure on obtaining permissions

in accordance with paragraph 3, jestližeje organization takes, according to exceptionally

other listed laws, to receive a licence under section 11 (1) 1

and § 14 para. 1 of the law on inventions and rationalization proposals, according to the

§ 19 para. 2 of the Act on the protection of varieties according to the

§ 18 para. 1 of the law on trade marks, pursuant to § 7 para. 1 and

§ 32 Act on the protection of industrial designs, in accordance with § 12 para. 2 and

§ 21 para. 2 of the law on utility models and according to § 10 para. 1 and the law

§ 18 para. 2 on the protection of topographies of semiconductor products. On this

item does not include the remuneration of holders of intangible assets according to those

laws (owners of patentůa similar permissions) for the transfer of these

patents and similar privileges, you belong to the items for expenditure on

acquisition of intangible assets (5179 items and 6119). Click 5041

includes also payments for granting permissions to the databases, the acquirer

to the exercise of the right to the extraction or re-utilization of the contents of the database

or a qualitatively or quantitatively substantial part of the

(§ 90 of the Copyright Act). Include payment to the performers on it or

their common zástupcůmza of their artistic performances (even in the case that

the performers are made based on the agreement on the implementation of the work), not

However, similar payments or payments for tickets jejichzaměstnavatelům

on the show, on which the performances are carried out (include the item

5168). It Includes payments to performers or their common

agents for granting permissions to use their artistic performance

(section 71 of the Copyright Act), as well as payments the protective Association of the copyright

and other collective rights administrators under copyright law for the use of

the record of artistic performance (§ 72 Copyright Act) as well as other amounts

These administrators that works for authors and performers,

with the exception of payments majícíchpovahu unjust enrichment

(these include the entry 5912).



-----------------------------------------------------------------------------------------------------------------------------------

5042 the rewards for the use of computer programs



This item includes expenditures for obtaining permission to use

computer programs as works under copyright law (Law No.

121/2000 Coll., as amended), which do not have the nature

of property rights or the rights of tenancy (expenditure on obtaining permissions,

that is the nature of this include, click 5164, 5172 or 6111)

and license agreements concluded with their authors, or

podlicenčních contracts (§ 46 to 57 of the copyright law, from 1 January 2014

§ 2358 to 2389 Act No. 513/91 Coll., civil code) and under contracts

legal entities which or natural persons who carry out property rights

authors (§ 12 to 27 of the Copyright Act) as their heirs, successors in title

the heirs or the State after their demise (section 26), employers (section 58)

and at the collective works (section 59). The item also includes expenditure 5042

According to the contracts of the temporary užívánípočítačových of programmes that are marked as

the contract of their lease, which do not meet the conditions referred to in the fourth

the sentence filling items 5164.



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505 Wage compensation

-----------------------------------------------------------------------------------------------------------------------------------

5051 Wage compensation



Workers compensation for the injuries that they suffered as a result of that

the Organization wrongly made it impossible for them to work, in particular by

wrongly release, and funds paid for work not

as a reward, but a substitute, such as compensation for the work of the bailout by

section 60 to 63 of the Act on ensuring defence of the Czech Republic (law

No. 222/1999 Coll., as amended). It does not include refunds

for other damage, which personnel pleaded guilty in connection with the work of, for example,

compensation for accidents at work (include click 5284).



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51 non-investment purchases and related expenditure



(1) The grouping of items include expenditure on acquisition of 51 things

(section 496 of the Civil Code) and rights, with the exception of rights that

they have the nature of fixed assets (these include the items from the Group

61 and 62), with the exception of rights to enjoy or use intangible assets other

than letting (the rights of intellectual property; investments in such

the rights belong to the podseskupení 504 entries), and with the exception of the rights obtained

of the decision and of contracts for transfers, if they in addition to the rights for

the recipient establishes rights for providers (expenditure on transfers include

the items from the podseskupení up to 52 57, 63, 64, 67 and 69, click

5902 and 5909, as far as the stolen amount), for the acquisition of

work with the exception of dependent work (expenditure on their acquisition include

on item podseskupení 501 and 502 in addition to 5024 5027 and 5019),

for refunds, with the exception of refunds relating to dependent work

(those are the items and 5019 5024-5027 and podseskupení 505 entries)

and with the exception of return orders (those include the entry 5912), for the acquisition of services

with the exception of services paid through payments in the nature of taxes

(these belong to podseskupení 503 items) and for the acquisition of performance.

The grouping also includes 51 entry for marking part of the expenses that

is deemed to be the amount of postage, or acquired as a result of changes

foreign currency exchange rate.

(2) the Expenditure for this purpose means the release of funds

with the exception of the issue related to cover deficits and the use of surpluses

public budgets and other public money funds that use

budget track (this edition include the item class 8).

(3) the acquisition of things (property) shall mean acquisition of the ownership or

similar rights for such things (assets).

(4) Service means any action, or inaction, natural or legal persons

bringing the payer or to determine benefits, but that do not generate

a new thing and not having the effect of technical improvement of any case

(assets), and both the activities of the payer or the one designated, consumed by

as such (for example, proslovení lectures), activities with the substantive

captured by the result, which only uses (for example, copies of the


the inscription on a thing belonging to the customer or write a report

does the nature of the copyright work.) It is not her actions leading to the creation of a

new things or performance (for example, copies of the stamp, or print

publication according to documents of the customer supplied by the contractor on the paper).

Power means to handle natural force and a service that is not reflected

in any material things, and the work of the service that is in material things.

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513 purchases of materials



The items include expenses 5131-5139 on supplier acquisition of tangible

Affairs (§ 496 (1) of občanskéhozákoníku) with the exception of things that have

the nature of long-term tangible assets (in addition to the retail costs for their

supplier acquisition include napoložky from podseskupení 612 and 613).

Supply acquisition hmotnévěci means to purchase or other

get ready for things, so enter its manufacture and its consideration

get on the basis of a contract for work (section 2586. the Civil Code) or

other similar contracts.



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5131 Foods



It includes for example. purchase of food in the constitutional vývařovnách, school

the dining rooms, the purchase of protective beverages (under the labour code and

§ 8 of Decree-Law No 361/2007Sb., laying down the conditions of protection

health at work, as amended by Government Decree No. 68/2010 Coll. and no. 93/2009 Sb.)

and the purchase of other foods in addition to the canteen, for which it is established

Special (plain) canteen account.

This includes only the purchase of food, which will apply to entertainment (those

include the item 5175).



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5132 protective equipment



Includes the purchase of protective equipment in accordance with labour legislation.



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5133 Medicines and medical supplies



Includes the purchase of drugs for specialized medical and veterinary equipment

including field hospitals and aid stations, special posádkových surgeries, etc.

This includes the purchase of the cabin first aid kits at workplaces and their equipment,

as well as first aid kits into cars.



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5134 lingerie, clothing and shoes



Spending on lingerie, clothing and shoes in all types of organizations.



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5135 textbooks and school supplies provided free of charge



The acquisition of teaching aids of funds received on the direct costs of

education.



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5136 books, teaching aids and printing



Expenditure on purchase of books, učebníchpomůcek, newspapers and magazines, including the subscription.

In the event that the supplier supplies through the mail or other similar

services and your expenses or postage costs and, possibly, packing lists

in the invoice or other podobnémdokladu, according to which the customer has his

pay, proceed according to the General principles referred to Subscriber in class

5, and shall classify the item, the full amount paid to the vendor 5136, IE. including

the shipping and handling.



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5137 minor tangible fixed assets



Expenditure on acquisition of a supplier whose award is 40 thousand CZK

or lower, and shelf life in the Organization longer than one year, and

objects that defines the chart of accounts as small long-term tangible property

(if you do not belong to other entries, e.g., 5133, 5136, etc.). On this item

include the technical assessment of tangible fixed assets (even small),

which does not exceed 40 thousand CZK.



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5138 purchase of goods (to dalšíhoprodeje)



Purchase of goods intended for dalšímuprodeji, not for consumption. Similarly, as in the

2112 item it comes to buying of goods for resale (single

action), not for consumption in the organization. May not yet be a shopping spree within the

economic (entrepreneurial) activities on those budget structure

It does not apply.

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5139 the purchase of material elsewhere, Uncategorized



The purchase of General material nezařaditelného to previous items, including

for example. the purchase of livestock, seed disinfectants, etc.

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514 interest and other financial expenses



If the expenditure financed by the cash funds subject to budgetary and

they do not have the character of a refund, then also be entered on the record

unit.



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5141 interest on own



Expenditure on interest on borrowed funds, own securities

debit balances of the current accounts, etc. This item also includes discount

from the sale of its own bonds, which is the difference between the amount for which the

bonds, that the Organization has released, sold, and their nominal value,

that is added to the item, 8211 8111, 8121 or 8221, if this

the difference is negative (if it is positive, it represents the premium on sales of bonds

and include the item 2165). 8111, 8121 entries, 8211 and 8221 is

the amount of the nominal value sold qualifies the bonds and the difference between it

and the amount of the bonds sold, is the premium or discount.

Sells bonds the Ministry of Finance (i.e. Government bonds),

transfer an amount of expense account discounts the State budget to account for the

proceeds from the sale of government bonds, while the write-off of a spending account it

shall be placed on an item and when 5141 credited to account revenues from the sale of State-owned

bonds on the same item (8111, 8121, 8211 or 8221) as the amount

for which the bonds were sold. The item includes negative overtone 5141

interest income that occurs in the case that the release of the bond

takes place at the time of the so-called. ex-coupon, i.e.. in the period immediately

the preceding payment of the coupon, when an investor starts from the date of issue

until the date of payment of the coupon interest that he is no longer able to pay in

the form of a coupon. This item also includes a premium of buyouts

own bonds that jerozdíl between the amount for which they were

the Organization bought back bonds, and their nominal value, which

on the items, 8212 8112, 8122 and 8222 if this difference

positive (if it is negative, it represents a discount of redemption

bond and include the item 2165). 8112, 8122 entries, 8212

and 8222 is classified the amount of the nominal value of the redeemed bonds


and the difference between it and the amount zakterou bonds were actually

repurchased is discount or premium. Repurchase the bonds to the Ministry of

Finance (i.e. Government bonds), it converts the premium amount of expense

an account of the State budget on the account from where it publishes the means to pay

purchases of government bonds, back when the write-off of spending

account, it shall be placed on the item 5141a in the crediting of the account from which the

publishes the means to pay back purchases of government bonds, then

on the same item (8112, 8122, 8212 and 8222) as the amount for which they were

bonds repurchased. It does not cover the interest, which, in accordance with the chart of

an outline you come into pořizovacíceny the fixed asset (such interest is

be included on the entry from seskupenípoložek 61, which include expenses

the acquisition of fixed assets, on which the organization took credit

or a loan, the interest of which is true).



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Exchange rate differences in expenditure 5142



This entry is used when accounting for Foreign Exchange accounts in the CZK and for

on CZK-denominated accounts only in the case that the Organization has decided to divide the expenses

the Bank, which leads the Organization account, points out in foreign currency and

Organization of the odepisujev crowns (actual expenditure), the net

expense and foreign exchange difference in spending. For the purposes of filling this item

adjusted expenditure means the amount, which the Bank attributed to the account, reduced

by the amount (positive or negative) difference between the gain in spending, which is

means the difference between the amount remitted by the Bank in foreign currency, multiplied by the

the currency exchange rate for the Czech Crown from the day when it has been, and the same

the amount multiplied by the fixed monthly exchange rate. Fixed monthly exchange rate means the rate

of the same currency to Czech crowns from a particular day of the year, which include

the day on which the amount has been credited to the account of the Organization (from the first day of the year

or the first day of the month in which include day of crediting. from another

the day of the year), or the date of the beginning of the trade or other economic operation

which is part of the expense. When posting the CZK on the movements of Foreign Exchange accounts

It is a hard course of the whole year fixed. If the organization decides to item 5142

do not use the whole, real expenditure on the item, for example,

item, if for example, 5136 buys books from abroad.

If it decides to use it, shall be placed on this item only net expenditure

and the amount of the difference between the purchase and the součinemčástky exchange rate, for example,

the euro, if the book is buying zaeura, from the date on which the amount was written off

from the account, and the product of the purchase amount and the rate of the euro, for example,

on 1 January, shall be placed on the item 5142, regardless of whether this

the difference came out as positive or negative.

When accounting for Foreign Exchange accounts in the CZK, subject to budgetary

the song, the item currency differences recorded exchange rate differences

in cases where the organization uses for the conversion of foreign currency at the Crown hard

course, and in the transfer of funds from foreign exchange account organization

on behalf of the Crown, and transfers to the opposite, when the organization is required to

According to § 24 para. 6 of Act No. 563/1991 Coll., on accounting, as amended by

amended, used for conversion of foreign currencies to the Czech currency using the exchange rate

the foreign exchange market announced by the Czech National Bank, and as a result, must

transfers from your Exchange account to your account in CZK as

the expenditure of Foreign Exchange account and příjemúčtu amounts to CZK

as a rule, from the amounts actually CZK account credited is different.

Organization when recording the amounts debited to the account for foreign exchange, it

5142 item for inclusion to the difference between the amount actually on a current account in CZK

credited and the amount that under that provision calculated as

Crown Awards foreign exchange amounts debited to the Foreign Exchange account, without

Regardless, if this difference is positive or negative. Similarly, proceeds

the Organization, which converts between their foreign exchange funds

accounts denominated in a different currency.

The Ministry of finance when logging the budgeted and actual income

(the adoption) and expenditure (release) naúčtech for the liquidity management of the State

cash registers and for the management of státníhodluhu [§ 33 (1) (b) (c)) budget

the rules] in chapter 396-the national debt and revenue and expenditure

accounts of the same chapter is used with kursovými differences

5142 item for the expression of a negative difference amount actually received

and the positive difference actually issued to the amount derived

from a fixed exchange rate, which is of course the beginning of trade or other

economic operation. Exchange rate differences are expressed in cases where

the current acceptance of the Crown of the amount from the payer (release of the Crown the amounts

the beneficiaries) and previous editions of the beneficiaries (the adoption from the payer) CZK

account leads to the creation of exchange rate losses to the detriment of the Ministry of finance.

It progresses, so that when the Czech National Bank to any of these

accounts credited with the Crown the amount that she came from the payer in a foreign currency

or that the payer pays the amount in foreign currency, and this acceptance of this amount

is associated with some earlier (vtomtéž year or before) release of the Crown

amounts from the same account or another account chapter 396, intended for the payment of

in the same foreign currency or representing remuneration for the same amount in a foreign currency,

then, in the case that the adoption of the Crown (such as the adoption of Crowns for sale

Foreign Exchange resources, such as eur, bought or exchanged

previously, for the assessment of funds chapter national debt

and equal the money market) is lower than the previous Crown

(in the example the release for the purchase of this amount € in the past,

When the rate for the euro against the Crown was higher than at the time of the sale), converts

The Ministry of Finance of the amount of the difference to this account (here, it puts the

on the same item class 8, which included the adoption of the Crown the amounts

for sale €, and it is stejnýmznaménkem, IE. Plus) of the expenditure

account of the chapter the national debt and this expense this account shall include

Click 5142.

Likewise, the Ministry of Finance shall proceed when his Czech National Bank

from one of the accounts for the liquidity management of the State Treasury or for

debt management then the Crown the amount that the recipient has

to pay in foreign currency or the recipient pays the amount in foreign currency,

and this release of this amount relates to some earlier (in the same year

or before) the adoption of the Crown the amount that the Bank has received in the same foreign

currency or payer of the amount be effected in the same currency on the same

account or another account chapter 396. Even in the case that the Crown Edition

is higher than the preceding adoption of the Crown, it converts the Ministry of

Finance amount to this account (here it shall be placed on the same item class

8, which included the release of Crown-eur sales amount, with the opposite

signed integer, IE. Plus) from the expenditure account of the chapter the national debt and this expense

This account shall be placed on the item 5142. These procedures shall also apply in cases


When some of the Crown: their part instead of accepting the

and the issue be included.

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5143 interest accrued by taking cizíchzávazků



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5144 debt service Charges

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5145 non-interest expense on financial derivatives to its own bonds



The expenditure of the Ministry of finance, municipalities and regions, which are issuers of State and

municipal bonds, according to the agreements, options, futures, swaps, forwardech

and other financial derivatives, if coverage applies to payments

holders of State and municipal bonds, with the exception of expenditure to

the nature of the interest (those belonging to the item 5146) and principals (those belong on a class 8 entries).

Financial derivatives (section 627, paragraph 2, of Act No. 240/2013 Coll. on investment

companies and investment funds) means investment tools

According to § 3 (2). 1 (b). d) to (f)) of Act No. 256/2004 Coll.,

on the capital market, as amended by Act No. 230/2008 Coll. and act

No 188/Coll. Expenses of issuer of bonds on financial derivatives related

to cover the payment to the holders of these bonds means an issuer's

the payment institution's Crown, with which it has concluded the agreement on financial derivatives,

that would, if carried out by the issuer not derivatives, in favour of these holders.

With the Ministry of finance at tutopoložku also include funds released

from the account of the State budget expenditure chapter of the national debt as payment amounts

issued in accordance with the agreements of the account of the State of financial assets and of the accounts for the

the liquidity management of the State Treasury and debt management [§ 3 (b), (h))

points 2 and 3 of the fiscal rules].



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5146 interest expenses on financial derivatives to its own bonds



The expenditure of the Ministry of finance, municipalities and regions, which are issuers of State and

municipal bonds, according to the swap agreements that apply to holders of

State and municipal bonds issued under the law of a foreign State. Are

This Crown payment institutions with which those issuers have concluded an agreement on

SWAps in order to obtain foreign currency to cover interest payments to holders of bonds

issued under the law of a foreign State, and Crown expenditure under

other swap agreements related to it. If the obligations of these agreements

are higher than the claim of them and counting, belongs to this

the amount was released after item tomtozapočtení; the amount of the set-off cannot be revenue

and expenditure increase (seventh and eighth sentence fillings of class 5). With The Ministry Of

Finance on this item also includes the funds released from spending

an account of the State budget to the national debt as payment of the chapter of the amounts

under these agreements from the accounts of State financial assets and accounts for the management

the liquidity of the Treasury and debt management [§ 3 (b)) (2)

and 3 the fiscal rules].



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5147 interest expenses on financial derivatives in addition to their own bonds



Interest expenditure according to the agreements, swaps, interest rate agreements and Futures

other forwardech agreements and, where appropriate, other financial agreements

derivatives [§ 627, paragraph 2, of Act No. 240/2013 Coll. on investment

companies and investment funds, and section 3, paragraph 3. 1 (b). d) to (f))

Act No. 256/2004 Coll., on the capital market, as amended by

Act No. 230/2008.] with the exception of expenditure that belong to the item 5146.



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5148 non-interest expense on financial derivatives in addition to their own bonds



Expenditure under the agreements on options, futures, swaps, and other forwardech

financial derivatives, if do not apply to holders of bonds which

the Organization has released, with the exception of the expenditure to the nature of the interest (which include

Click 5147) and principals (those belong on a class 8 entries). Financial

derivatives (§ 627 (2) zákonač 240/2013 Coll. on investment companies

and investment funds) means investment vehicles according to

§ 3 para. 1 (b). d) to (f)) of Act No. 256/2004 Coll., on capital

market, as amended by Act No. 230/2008 Coll. Expenses on financial derivatives

nevztahujícími to the bondholders, that organization has released,

means of payment institution, Crown with which an agreement on organization

financial derivatives has concluded, in addition to the payments under the penultimate sentence

filling items 5145. The Department of Finance on this item also includes

the funds released from the expense account of the State budget chapter

National debt as a settlement of částekvydaných under these agreements from the account of State

of financial assets and of the accounts for the liquidity management of the Treasury and for

debt management [§ 3 (b), (h)) points 2 and 3 of the fiscal rules].



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5149 other interest and other financial expenses

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515 purchase of water, fuel and energy



The return of backups periodically (usually monthly) paid in the same (current)

financial year is the appropriate kompenzačně item hashes, which were

deposit classified.

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5151 cold water



Including the water tariff and fee for the drainage of rain water.

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5152 Heat



Payment of the remotely supplied thermal energy.

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5153 Gas

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5154 electrical energy

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5155 solid fuels

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5156 fuel and lubricants

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5157 warm water

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5159 Purchase other fuels and energy



Including, for example. the purchase of liquid fuels (for any other use than in the 5198).

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516 purchase services



The items include expenditure on 516 podseskupení service (a service definition is listed

in items 51) with the exception of the repair and maintenance of tangible things (those

include the item 5171).




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5161 postal services



(1) the expenditure on sending zásileka other postal services as defined

in section 1 (1). 2 of the Act No. 29/2000 Coll. on postal services and amending

Some laws (the law on postal services), as amended by Act No.

221/2009 Coll., and regardless of whether these services provide mail,

mail or courier companies or anyone else. This includes expenditure on

the so-called. hybrid mail.

(2) the expenditure on the services of a different kind that provide mail, on this item

It does not belong. They are, in particular, expenditure on exposure to qualified certificates

needed for the electronic signing of documents or other

digital certificates. These expenses include the item regardless of 5169

on the kvalifikovanýposkytovatel of certification services

accredited Ministerstvemvnitra these digital certificates it issues.

(3) the item does not belong to 5161 also expenditure on acquisition of values that

Although it is used to ensure the sending of mailings or other activities

mail contact, but they are not by their nature or postal services

services at all, such as expenditure on the purchase of the tapes to franking machines,

that do not represent proof of prepayment of postage (it belongs to an item

5139), for the acquisition of barvivado their printers (also include the item

5139) and similar expenses.

(4) include the Postage on this item, even if it is paid otherwise than in

administration of postal mail, as the price of a postage stamp or

where relevant, other opředplacení shipping confirmation or as expenditure on

trading mechanism; franking (mailing) machines.



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5162 Services telecommunications and radiocommunications



Payment services, including the purchase of phone cards. Also includes reimbursement of services

the use of the Internet. Patřísem and the cost of setting up the hard phone numbers

and for the cards for mobile phones (known as a SIM card), if not

the cost of a mobile phone. It does not include fees for radio

and television, these belong to the item 5169.



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5163 Service financial institutions



Including commercial insurance.

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5164 Rent



Includes the net rent (rent without paying for related services), unless

to differentiate, then the gross rent, other than on 5165. They also include payments

for the rental of the original or copies of a copyright work, recorded

an artistic performance or audio or sound-image [section 15 of the Act

No. 121/2000 Coll. on copyright, rights related to the law of

Copyright and on amendments to certain laws (Copyright Act), as amended by law

No. 216/2006 Coll.] and for rent (section 16 of Act No. 121/2000 Coll., as amended by

Act No. 216/2006 Coll.) holders of these rights [section 12, paragraph 4 (b), (c) and (d))),

§ 71 para. 2 (a). e) and (f)), § 76 para. 2 (a). (c)), and (d)) and § 80 para. 2 (a). (c))

and (d)) of the law No. 121/2000 Coll., as amended by Act No. 216/2006 Coll.], when

the organization uses work exceptionally in this way. It does not include the remuneration of authors

for the granting of privileges (grant of license) to the exercise of the right to rent or

to lend such originals neborozmnoženiny or other remuneration to the holders of

Copyright zaposkytnutí of such permission; These rewards

include the item 5041, 5179 or 6119. Expenditure under the contracts for the hire of

computer programs include napoložku 5164 just in case they are

Indeed the Treaty, according to which the Organization's hires or who is the technical

resources on which are recorded and from which theseprograms to the computer

can directly take over, and the organization may use them no more than a year, then it is

must the lessor or půjčiteli return and may not get a copy.

Expenditure under the contracts for the temporary use of computer programs that are marked as

the contract of their lease, which do not meet these conditions, include the item 5042.



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5165 rent for the land



Rents according to the contracts of the agricultural tenancy

(section 2345 to 2348 of the Civil Code).



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5166 consulting, advisory and legal services



Expenditure on acquisition of information (definition of the supplier information is listed

in item 5180), which represent the consultation, advice, analysis,

study or legal services, and information that is used to the Organization to

decision-making or informing the person and their activities and the organization does not have the

Special provisions obligation is giving process, except information

relating to computer programs, data processing and

information and communication technologies (those include click 5162)

in the event that the organization is not under the specific legislation required to get them

annotate. Payment for legal services lawyers and law offices

(section 22 of Act No. 85/1996 Coll., oadvokacii, as amended by Act No. 79/2006 Coll.

and Decree No. 177/1996 Coll. as amended by later regulations) or other

This includes suppliers in the case of services, which is the delivery of information.

This item does not include výdajena the acquisition of information as intangible

assets (those are the items and 5179 6119), expenditure on obtaining permissions

to use, or the use of intangible assets, which has the nature of the information referred to in

copyright law and other laws for the protection of intellectual property rights (those

It belongs, does not have this permission, in itself, the nature of intangible property, click

5041) or spending on getting permission to use or use of the tangible media,

on which information has been recorded (these include click 5164). On

5166 expenditure item on the expert opinions, market surveys,

development plans, proposals for promotional and advertising events, certifications and audits

(§ 11 para. 8 of Decree No. 410/2009 Coll., as amended by Decree No. 460/2009 Sb.)

that the organization does not have an obligation under the specific legislation, annotate and's

that is not počítačovýchprogramů, data processing or

information and communication technologies.



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5167 Services training and education



Purchase of training and vzdělávacíchslužeb (classes, trainings, internships) for

the needs of the organization.

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5167 data processing services



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5168 and data-processing services related to information and communication

technologies



(1) payment processing centres or other suppliers for the production


computer reports from data supplied by organizations or other data and for

other computer operations with the supplied data.

(2) the expenditure on the acquisition of information (definition of the supplier information is listed

in item 5180) relating to computer programs,

data processing and information and communication technologies

and systems, regardless of whether the Organization has an obligation under

specific legislation is to put the process in addition to the expenditure on the acquisition of

information as intangible assets (which include the item 5172 and 6111)

expenses for obtaining permission to use or the use of intangible assets,

that's the nature of the information, in accordance with the copyright law and other laws

on the protection of intellectual property rights (these include, does not have this permission

in itself, the nature of intangible property, click 5042) and expenses for obtaining

permission to use or use of the tangible media on which the

information is recorded (these include click 5164).

(3) expenditure on services related to information and communication technologies

and systems that would be in the case that would be related to something else,

on the items and 5169 5166.

(4) information and communication technologies for the purposes of the classification of expenditure

Click 5168 mean material things and their files

mainly to electronically collect, transfer, and disclosure of information.

These are, in particular, computer, computer network, phones, digital

kromětěch cameras, which are used to stage

purposes, camera systems, scanners and similar devices connected to them

devices and their functioning (stuff used computer printers,

speakers and headphones connected to the computers, compact discs,

digital multi-use disks, audio cassettes, video cassettes, etc.). Are not

they separate the device or other stand-alone duplicator equipment

to record information on other than electronic media.

(5) click the 5168 are classified on the repair and maintenance of computer

programs and databases (definition of repairs of computer programs and databases

and other intangible assets is in the filling of 5171, paragraph 3 and items

the definition of maintenance in paragraph 5).



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5169 Purchase other services



(1) the expenditure on the purchase of services not classified in previous entries, include

here for example. allowances of employees in another organization's equipment

or other entity.

(2) includes purchase of vouchers in public catering vouchers

purchase of food.

(3) includes the reimbursement of medical facilities for the medical examination

people who choose careers in social care and services provided by

medical or other specialised equipment for health

tours of the special legislation.

(4) this item includes expenditure on revision of chimneys and electrical

and other devices, payments for State technical inspection of the cars, and also

expenditure on transport non-travel.

(5) Zatřiďují and her spending nespojenou with more important things

consumption of material resources, which results in putting things into

the original or the usual forms such as washing Windows.

(6) This includes expenditure on the acquisition of information that the supplier is an organization

required by the specific provisions giving's process, and information

other than those that represent the consultation, advice, analysis,

study or legal services or the organization or jurisdiction

information about yourself and your activity (this includes expenditure on item 5166)

with the exception of information relating to computer programs,

data processing and information and communication technologies

(these include expenditure on item 5, 168); It does not include expenditures for the acquisition of

information as intangible assets (those are the items and 5179 6119)

spending on getting permission to use or the use of intangible assets,

that's the nature of the information, in accordance with the copyright law and other laws

on the protection of intellectual property rights (these include, does not have this permission in itself

the nature of intangible assets, or expenditure on 5041) get

permission to use or use of the tangible media on which the information is

recorded (these belong to the item 3601). Click include in particular the 5169

expenditure on expert reports, certifications, audits, forest economic plans,

River basin management plans and flood (§ 11 para. 8 of Decree No. 410/2009 Coll.,

as amended by Decree No. 460/2009 Coll.), which is the organization according to the specific

the rules required to keep the process and which do not relate to computer

programs, data processing or information and communication

technologies.

(7) Include it expenditure on checking, revision, verification, inspection,

calibration and assessment of technical condition of the equipment.

(8) for the purposes of budgetary Information tracks means the set of words, images or

other signals able to be seen and to provide some benefit, without

the difference, the data medium on which they are stored. For expenditure on information

However, do not consider spending on things that, although information they carry, but in

their price outweighs their material nature, such as books, newspapers

or magazines (spending on things that carry information and price

the material substance of the predominant, such as magnetic tapes, compact

disks, etc., for expenditure on information they consider).

(9) click 5169 takéúpravy intangible assets include, in addition to computer

the programs (which include click 5162), do not constitute a technical

evaluation (definition of the technical evaluation is in the contents of the item 5171

paragraph 6) or repairs or maintenance (includes expenses, in the case of repair

or maintenance of computer programs or databases, click 5168, and

in the case of repairs or maintenance of other intangible assets, 5171).

(10) on this item includes expenditure under contracts between the Organization and

the vendor, according to which organization pays a periodic lump sum

for the supplies carried out only if necessary, and therefore more of a certainty,

the delivery will be carried out in případěpotřeby, for example, that whenever

corrupts certain thing, the supplier will repair it, in addition to the expenditure referred to in the treaties

supply for informačnía communication technologies and systems (these include

Click 5162).

(11) it is also on this item zatřiďují radio and television fees

(paid to the operators of radio and television broadcasting by

Act No. 348/2005 Coll., on radio and television fees

and amending certain laws, as amended). On this

the item is also be classified entity that payment for the benefit of the Organization

set up on your real estate easement with the nature of the services

[section 14, paragraph 1 (b), (c)) of Act No. 235/2004 Coll., on value added tax].





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517 other purchases



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5171 repairs and maintenance



(1) the expenditure on repairs and maintenance provided by a contractor, with the exception of repairs

and maintenance of computer programs and databases (these include click 5162).

(2) the repair of material things, as well as for the budget of the song: the modification of this

things, that partially or completely lost the ability to perform the function for which it was

intended to ensure the recovery of this ability (for example, glazing

the Windows), and that, where appropriate, with the use of non-originating materials, parts,

components or technology, if there is no technical evaluation

[§ 55 paragraph 2 (a)) Decree No. 410/2009 Coll.,

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

as amended, for some of the selected business unit].

(3) repair of intangible assets (the definition of intangible assets is in cartridge

5041) items for účelyrozpočtové songs: the modification of the intangible

the property, which was created according to the Organization, but that because of the

mistyping or suitability to fulfil totally or partially

the function to which it was intended, editing, the purpose of which is to ensure that

This function fully comply.

(4) the maintenance of the budget as well as for material things songs: the modification of this

things associated with významnějšíspotřebou material resources, which

the result is putting things into the original or normal form, if this

edit patch, such as painting window frames.

(5) the Maintenance of intangible majetkuse for the purposes of the budgetary means its songs

the adjustment, which will increase its usability, but not an essential

manner and without adding significant new features and services

in the provision of information and consultation in the oral, written and other form

users of its creator, necessary to its flawless

the use of. Maintenance of a database or computer program is especially

Update (update), and technical support. Database updates

means to add information about facts before creating the

database or before her latest updates did not exist. Updates

a computer program means adapting it to facts which

before creating a or before his most recent updates there.

Technical support database or computer program means

provision of information and consultation, the creator of their users.

By increasing the shelf life of intangible assets means an increment of its

information or the transformation ability or, if this is the property of

the law, which gives its holder this right.

(6) the entry does not include expenditure on 5171 technical appreciation of assets.

Technical evaluation of material things for the purposes of the budget tracks

means its modification, kterouse increase its usability. Technical

appreciation of intangible assets (upgrade) for the purposes of the budgetary

the song means its úpravapřinášející a substantially increased its

usability or his new major features. Expenditure on technical

evaluation of the material objects that have the nature of tangible fixed

the assets include the relevant item podseskupení item 612, on

technical improvement of tangible things that small-scale nature

tangible fixed assets, click on technical and 5137

evaluation of the material objects that have the nature of the material, include,

If there is no appreciation of the small long-term tangible property, click

5169. expenditure on technical evaluation of intangible fixed assets

include the appropriate položkypodseskupení 611 items and on technical

assessment of other intangible assets the item 5172 (computer

programs and databases) and other intangible assets (5179 other than

fixed).

(7) on this item include the value added tax paid by the organizations

of the transferred obligations (section 92a of Act No. 235/2004 Coll.,

about value added tax, as amended by law No 47/2007 Sb.) for building

work (section 92e same law) made for the purpose of repairs or maintenance.

(8) this does not include the purchase of project documentation for the repair (belongs to the item

5168). He also doesn't belong here editing of intangible assets, such as

computer programs nebosouborů information (if technical

evaluation at a unit price of over 60 thousand CZK, include the relevant item

of the 611 podseskupení, represent a technical improvement in the acquisition

60 thousand CZK, patřína item and in the case of 5179 5172

and otherwise, include the item 5180).



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5172 software



Expenditure on the purchase of software and other computer programs, if they are taken

as intangible assets at cost up to 60 thousand in each individual case

and technical improvement of computer programs at any cost,

that does not exceed 60 thousand CZK.

The definition of intangible assets jeuvedena in cartridge item 5041. Click

5172 include expenditure on obtaining permission for use of computer programs

as copyright works under the license agreements concluded with their

the authors, or podlicenčních contracts (§ 46 to 57 of the Copyright Act,

from the 1. 1.2014 § 2358 to 2389 Act No. 513/91 Coll., civil code),

and according to the contracts with legal entities which or natural persons who perform

the property rights of authors (articles 12 to 27 of the Copyright Act) as their

the heirs, successors in title dědicůnebo State after their demise (section 26),

employers of the authors (section 58), and collective works, main contractors, if

the nature of the právavlastnického has this permission, especially if it is not

Limited (if not this nature, expenditure on obtaining it belongs to

5042 or, where applicable, item 3601), and the amount for the grant

has been paid does not exceed $ 60tisíc, or is this a computer program

to use only a year or less (if applicable for more than a year and paid

the amount of 60 thousand Eur, exceeds the expenditure on obtaining permissions are classified

Click 6111). The item 5172 are classified as well as expenditure on technical

evaluation of computer programs, if the price paid for the technical

an assessment of each individual program does not exceed the 60 thousand CZK

(if exceeds the, the expenditure on the item 6111); price paid or

shelf life of the zhodnocovaného program does not act.



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5173 Travel (domestic and foreign)



(1) this item includes travel allowances paid to persons engaged

for the Organization of work (according to § 152 up to 189 of the labour code,


§ 136 to 154 of the Act on service relationship of members of security forces by the staff,

section 71 to 89 of the soldiers of the occupation, section 112 of the Act No. 234/2014 Coll., on State

the service, section 35 para. 6 and 8, § 36 odst. 3 and § 36a para. 4 of the law on the promotion of

research, experimental development and innovation, section 53 of the Act on regions,

§ 56 para. 4 of the Act on the capital city of Prague, section 78 of the Act on municipalities,

section 16 of Act No. 201/1997 Coll., on salary and some other elements of the

prosecutors and others).

(2) the item 5173 are classified as well as expenditure on travel tickets, airline tickets and other types of

payments for transport services, accommodation in hotels and other accommodation

devices (section 2326-2331občanského code) and for eating

(but not for the food, you are on item 5160), where they are intended for

for staff on mission.

(3) these include the reciprocal reimbursement of the travel expenses of persons coming

from abroad, the reimbursement of travel costs to employees of other organizations and

expenditure budgets of territorial self-governing units for accommodation of foreign

delegations, even though it is not on the reciprocal path.

(4) the reimbursement of travel expenses does not include persons other than those

executing for the organisation of work, for example, under the

No 520/2005 Coll., you include an item 5192.



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5175 Entertainment



Expenditure on acquisition of goods and services that apply to the hospitality (expenditure on

acquisition of goods and services that do not apply to entertainment, belongs on the relevant

podseskupení 513 and 516 items, especially items 5131 and 5168).



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5176 Subscriber fees for conferences



Subscriber fees associated with employee participation at conferences and the like

events. They're spending the employers who pay for their employees

the Organization, which is organizing a conference or similar event.

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5177 Purchase art objects



The purchase of works of art that are tangible property and not part of the buildings and

buildings, objects of Museum and Gallery value, where applicable, their files in the

museums and heritage buildings, the permanent exhibition and the library files

the collections of the libraries of the single system, where appropriate, other collections, records, and



movable cultural památeka their files.



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5178 rent for lease purchase



Rent under contracts containing provisions of the lease that the tenant has the right to

buying a lease (section 489 and n. of the commercial code).



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5179 other purchases elsewhere, Uncategorized



(1) this item includes compensation for the use of custom tools and material

clothing allowance, compensation to livestock farmers service dogs, etc.

(2) includes payments of taxes and fees to foreign States (even if they are

purchased in the Czech Republic. fees for entry visas to the

foreign countries, etc.) including road toll stamps and taxes.

(3) includes a contribution to the improvement of the diet of your own employees

and the flat-rate compensation (athletes, other people with higher physical

loads).

(4) on this item will be added to and the expenditure on items belonging to 51,

by buying things, services, work, performance, or rights representing

more species of economic value, but for which you cannot follow

paragraph 3 of the filling of the class 5 for the lack of information that allows to establish

an item to match its main parts.

(5) This includes rewards for archaeological findings pursuant to § 23 para. 4 of the law

the State Heritage Preservation Act (Law No. 20/1987 Coll., as amended)

and compensation trade unions for the performance of control over security and safety

health at work (article 322, paragraph 2, of Act No. 262/2006 SB., labour code,

as amended by Act No 365/2010 Sb.).

(6) on this item is to be classified as well as expenditure on the purchase of receivables.

(7) on this item includes refunds of invalid purchase contracts. As for the cases

When someone gets from the assets of the Organization on the basis of the Treaty, which

is declared invalid, the Organization must return the assets and returning

the amount that it paid on the basis of invalid contract, or

increased by the amount of the expenditure incurred on the appreciation of those assets.

(8) it also covers expenditure napořízení intangible assets other

before long, other than computer programs (acquisition expenses

computer programs that are intangible assets other than

long-term, include the item 5172 and expenditure on obtaining permissions

for the use of intangible majetkuod its holders, which, in itself, the nature of the

intangible assets does not include an item 5041). Definition of the intangible

the property is listed in the contents of the item 5041. Expenditure on acquisition of

intangible assets include the item, in particular expenditure on acquisition of 5179

permission to use copyright works in addition to computer programs under

license agreements concluded with their authors, or contracts

podlicenčních (section 46 through 57 of the Copyright Act, from 1. 1.2014

§ 2358 to 2389 Act No. 513/91 Coll., civil code) and under contracts

legal entities which or natural persons who carry out property rights

authors (§ 12 to 27 of the Copyright Act) as their heirs, successors in title

the heirs or the State after jejichzániku (section 26), employers (section 58),

at the collective works (section 59) and collective property managers

Copyright (§§ 95 to 104), if this permission has the nature of the right

ownership, particularly if it is not limited in time (if not this character,

expenditure on obtaining it belongs on the entry or, where applicable, 5041 5164), and

the amount for the grant has been paid does not exceed 60 thousand CZK

or is this permission jenna a year or less (if for longer

than a year and the payment of the $ 60,000 for them exceeds the, the expenditure on the acquisition of the

to be classified, click 6119).

(9) on this item also includes the remuneration of holders of intangible assets

protected by the laws on the protection of intellectual property rights (the holders of patents

and similar permissions) for the transfer of these patents and similar privileges,

If your organization is exceptionally takes, and that in the case where the

their application year or less or remuneration does not exceed

60 thousand CZK (statutory provisions on these transfers are listed in

the third sentence of the filling podseskupení 611 items).

(10) includes expenditure on technical evaluation of intangible assets

In addition to computer programs, if the price paid for the technical

assessment in each individual case does not exceed 60 thousand CZK

(if exceeds the, the expenditure on the item 6119); price paid or

shelf life of the intangible asset does not act zhodnocovaného.




(11) the item also includes remuneration 5179 according to schovacích contracts

and contracts příkazního type (section 2402 to 2520 of Act No. 513/91 Coll.,

the Civil Code), the subject of lijejich securities.

(12) it also Includes remuneration securities traders (section 5 to 20 law

No. 256/2004 Coll., on the capital market, as amended

regulations) or other persons under contracts concluded in accordance with law No.

591/1992 Coll., of the Securities Act, as amended, effective

until 31 December 2006. 12.13. It is the contract for the supply of the purchase or sale of securities

Securities and other agency contracts (§ 28, 33, 33a and 33b this Act)

and the Treaty on the custody, management, storage and management of securities

(section 34 paragraph 1, § 36 para 1, § 37 para. 1 and § 37a paragraph 1).

(13) the item includes also rewards 5179 stock dohodcům according to

section 31 of the Act No. 229/1992 Coll., on the commodity exchanges, as amended by law

No 247/2006.

(14) on this item also includes the payment of the buyer to the seller and the customer

the contractor for the prodlouženídoby, after which the seller against buyer

liability for defects in the thing sold (section 619-627 of Act No. 40/1964 Coll.,

the civil code, in the zněnípozdějších regulations) or a warranty for the quality

or from defects in consumer goods (§ 2113-2117 and 2165-2174 of Act No.

89/2009 Coll., civil code) and the contractor to the customer responsibility

for defects of the things made to order (§ 645-649 of the Act No. 40/1964 Coll.,

the civil code, in the zněnípozdějších regulations) or a warranty for the quality

works (§ 2619 law No 513/91 Coll., civil code).

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518 advance payments, principal, guarantees and government loans



It is used in the provision of advance payments, if it is not possible at the time of their

the granting of their nature to more accurately classify. When their check posts

in the negative numbers on this item, when their distributions are also

an offsetting posting to the item. The compound includes the principal.

It also covers expenditure on the realized warranty.

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5181 advances provided internal organizational units

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5182 Provided backup custom checkout



Withdraw cash from your bank account to the Treasury.

Organizations that the konciroku do not have any cash in hand,

the expenditure on this item nerozpočtují.



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expenditure on the implementation of safeguards 5183



Expenditure on the payment of the guaranteed amount of borrower organizations whose guarantor

the Organization was, his creditors on the basis of an escrow agreement which

the Organization for the benefit of the borrower with the lender has concluded, the undersigned

statement or a letter of guarantee that the Organization for the benefit of creditors

the debtor has issued, or the Act, the obligation to guarantee the organization.

stores.



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spending on government loans 5184



To this item is expenditure on zatřiďují government loans, which defines the

§ 3 (b). m) Act No. 218/2000 SB., the budgetary rules, as amended.



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5189 the other provided by the backup, and the principal



All other non-investment expenditure, the backup cannot directly on

specific item according to the nature of the purchase. These include for example. and a permanent principal,

for example. the tabs of the CCS.

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519 expenses related to capital purchases, contributions, allowances and benefits in kind donations

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5191 Paid penalties



Any fines, penalties, interest, fees and charges for late payment and other penalty

payments paid to other subjektůmnež State, State funds, municipalities, regions,

regional councils and voluntary clusters of municipalities (penalties paid to these entities

include the item 5613), if they are separated from the payments for the delay

(penalties are paid, that cannot be from the payments, the delays are stored,

separate, with zatřiďují on the same items as those payments). Does not decide whether

the penalty applies on the basis of private-law rules (such as interest

According to section 369 para. 1či contractual penalty under section 436 paragraph. 4

the commercial code or úrokynebo fees for late payment under § 517 paragraph. 2

or § 723 or penalty pursuant to § 544 and 545 of the Civil Code) or the laws of the

public (such as the periodic penalty payment, pursuant to section 18 and 19 of Act No. 586/1992 Coll.

of insurance on health insurance, as amended by

Gazette No. 166/1993 Coll., no 59/1995, no. 48/1997 Coll., no. 127/1998 Coll.,

No 176/2002 Coll. and no 189/2006 Coll.), but only on who is charged.



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5192 compensation granted



(1) in this item include payments for services that do not represent

payment of the price (article 1, paragraph 2, of Act No. 526/1990 Coll., on prices, as amended by

Gazette No. 151/1997 Coll. and no. 303/2013), but payment of the amount specified by the

by law or established by it. Be classified at her and travel

and similar compensation to persons who do not exercise for your organization-dependent

activity (travel expenses to persons who perform work for her,

include the item 5173), in particular, the witnesses, experts, lawyers, bailiffs

or notaries, provided for by law (the code of administration, the civil

the judicial regulations, tax regulations, the code of criminal procedure, the enforcement order, the notary

of procedure).

(2) This includes payment of lawyers and notaries acting ex officio clients.

(3) Includes eg. also provided compensation for the costs of legal proceedings,

the reimbursement of expenditure incurred in previous years, etc.

(4) these include the contributions provided by the joint social

funds managed by different municipalities.

(5) includes compensation for the funerals of deceased, about which no one to take care of.

(6) on this item includes contributions from the budget of the

the Chamber of Deputies provide all clubs according to § 78 para. 2 Act No. 90/1995 Coll.

of the rules of procedure, Poslaneckésněmovny, and contributions from the

the Senate budget poskytujísenátorským clubs according to § 22 para. 2 of Act No. 106/1999 Coll.

of the rules of procedure of the Senate.

(7) This includes all compensation for the injury caused the Organization to

or arose in relation to the performance of work for her, in particular compensation for

work-related injuries and painful. Between compensation for injury include replacement

material damage to persons affected by extraordinary measures by the plant

pursuant to section 76 para. 8 of the Act on plant health care (Act No. 326/2004 Coll.


in the wording of later regulations), compensation costs and losses incurred

farmers as a result of the implementation of the emergency veterinary measures ordered

to combat some of the dangerous diseases and diseases transmissible from animals to

to humans, under section 67 of the veterinary Act (Act No. 167/1999 Coll.,

in the wording of later regulations) and section 29 of the Decree on the measures against the introduction into the

and the expansion of harmful organisms of plants or plant products (Decree

No 330/2004 Coll. as amended). This includes compensation for injury

and resources provided under Act No. 222/1999 Coll., on ensuring the defence of the

The Czech Republic, as amended, i.e.. reimbursement of removal

costs (article 32 (2) of this Act), the damage caused by the military exercise

(§ 42 para. 1), expropriation (section 45 to 51), for the provision of factual

funds (§ 58) and property damage to material resources (section 59);

compensation for work include 5051 to an item.

(8) on this item also includes the payment of the administrative proceedings and other participants

persons pursuant to § 79 of administrative procedure (Act No. 500/2004 Coll., as amended by

amended) and Decree No. 520/2005 Coll., on the extent of the cash expenses

and the loss of earnings that are paid by the administrative authority. Classified her as well as compensation for the additional

expenses under section 4 of Decree-Law No. 62/1994 Coll. on the provision of

refunds of certain expenses to employees of budgetary and contributory organizations

with the regular workplace abroad. The item also includes compensation of 5192

witnesses, persons přezvědnýma others předvolaným the competent authority

for questioning (fee) under the provisions of these refunds in the laws

governing the proceedings, in which such persons Act, for example, by

§ 104 of criminal procedure (Act No. 141/1961 Coll. as amended),

§ 139 of the civil procedure (Act No 99/1963 Coll. as amended

§ 107), para. 2 the tax code (Law No 280/2009 Coll., as amended

provisions), section 10(4). 4 of the law on the prison service and judicial guard

The Czech Republic (Act No. 555/1992 Coll., as amended),

§ 30 paragraph 2. 6 of the Act on general inspection of security forces (law

No 341/2007 Coll.), § 28 para. 5 of the law on the customs administration of the Czech Republic (law

No 17/2012 Coll., as amended),

§ 177 paragraph. 3 of the Act on service relationship of members of security staff

Councils (Act No. 361/2003 Coll. as amended),

§ 58 para. 1 of the řádusprávního (Act No. 150/2002 Coll., as amended by

amended) or article. 19 of Annex No. 1 to the law on the rules of procedure

Chamber of Deputies (zákonč. 1990/1995 Coll., as amended).

(9) the Ministry of finance

This item refers the compensation that is paid to municipalities, regions, regional

Councils and voluntary clusters of municipalities pursuant to § 33 para. 9 budgetary rules

instead of interest from their accounts intended to receive subsidies and returnable financial

the bailouts from the State budget, State funds and the National Fund.

(10) 5192 includes also the remuneration and reimbursement of expenses paid

the experts, interpreters and expert institutes under section 17 to 19 and

§ 23 para. 1 of the Act No. 36/1967 Coll. on experts and interpreters, as amended by

Law No 322/2006 Coll., 227/2009 Coll. and 444/2007 Coll. and under section 15a to 28

and of the annex to Decree No. 37/1967 Coll., to implement the law on the experts and

interpreters, as amended, with the exception of remuneration, intended

the Treaty (article 17, paragraph 4, of Act No. 36/1967 Coll., as amended by law

No 444/2010 Coll., and § 15a paragraph 1. 3 Decree No. 37/1967 Coll., as amended by

Decree No. 428/2002 Coll.), which includes the item, 5166 5168 or

5169.

(11) the item includes 5192 funds provided from the State budget

carriers to offset the impact of discounts ordered by State (Bill of the Ministry of

Finance no 01/2015 of 26 March. November 2014

the list of goods with regulated prices, published in a journal

No 13/2014), as amended by the General rules on the basis of regulation

The European Parliament and of the Council (EC) No 1370/2007 [article 2 (b). l), art. 3

paragraph. 2 and article. 4 and 6].



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5193 expenditure on transport infrastructure of the territorial



Financial compensation carriers under contracts of public transport services

passengers concluded according to law No. 194/2010 Coll., on public services

passenger transport and amending other laws and regulations of the European

Parliament and of the Council (EC) No 1370/2007 on public transport services

passengers by rail and road. This item also includes the expenditure referred to in

contracts concluded by 30 June. in June 2010, according to the provisions governing the

the public service obligation to provide transport services and reimbursement of proven

losses from this commitment, kterázákon no 194/2010 Coll., on 1 January 2000. July 2010

set aside (§ 19 to 19 c of law No 111/1994 Coll. on road traffic,

and section 39 to 39d Act No. 266/1994 Coll., on rail). Transfers to an account

pooled funds for the purpose of these payments. The item does not belong to the financial 5193

the compensation for the impact of price reductions in the transport ordered State, you belong to

5192 item (paragraph 11 filling items 5284).



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5194 material donations



The purchase of items provided in kind in the form of donation, including

humanitarian donations. Does not include cash donations. Private donations

staff provided under labour legislation belongs to the item

5029, rewards and donations paid to employees on a contract basis from

collective bargaining are considered to be transfers of population and belongs to the

5499 item.



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5194 material donations



The purchase of items provided in kind in the form of donation, including

humanitarian donations. This item also includes the expenditure for the purchase of goods,

that will then be transmitted to the members of the security forces as a disciplinary

the remuneration pursuant to § 49 paragraph 1. 2 (a). b) of Act No. 361/2003 Coll., on professional

service relationship of members of security forces. Also includes expenditure on

buying things that shall be transmitted to the soldiers as a disciplinary salary provided for in

§ 26 para. 1 (b). d) of Act No. 220/1999 Coll., on the course of basic or

alternative service and military exercises and on certain legal conditions

soldiers in reserve, § 52 para. 2 (a). c) of Act No. 221/1999 Coll.,

the soldiers of the occupation. Expenditure on purchase of donations in kind belongs on this

item (i) in the event that the gift has exceptionally fixed nature

asset. Does not include cash donations. Cash gifts to employees

provided under labour legislation belongs to the item 5029,

rewards and donations paid to employees on a contract basis from

collective bargaining are considered to be transfers of population and


include the item 5499.



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5195 Charges for failure to employ disabled people



Charges pursuant to § 81 para. 2 (a). (c)), and

sections 82 and 83 of the Act No. 435/2004 Coll.

about employment.



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5196 refunds and posts related to the exercise of the constitutional functions, and the function of the judge



This includes reimbursement of charges connected with the performance of the functions provided by the

section 5 of the Act No. 237/1995 Coll., on salary and other constituent parts of the United

with an output of feature představitelůstátní power and some State authorities

and judges, as amended by Act No. 135/1996 it does not include the expenses of the Organization,

that provide activities that would otherwise have to pay

alone and was entitled to compensation for them in accordance with that section 5, for example,

spending on tickets and their accommodation and meals when you

the move held on the initiative of the relevant organizational units of the State-paid

This organizational component of the State. These expenses include the appropriations corresponding to

equipment values, such as expenditure on travel tickets, accommodation and meals

Click 5169.



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5197 Refund the additional costs associated with the performance of the functions abroad



This includes the compensation for the additional costs associated with the performance of the functions abroad for

staff missions and permanent missions and their family

members of the Government Regulation No. 62/1994 Coll.

i.e.. a refund pursuant to section 3 of this regulation, the Minister (refunds pursuant to § 4 belongs to

5192 item and pursuant to section 5 and 6 item 5173).



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5198 financial compensation under the securities settlement with churches



Financial compensation according to the churches and religious communities

section 15 of law no 428/2009 Coll., reconciliation with churches and omajetkovém

religious societies and on amendments to certain acts (the Act on

securities settlements with churches and religious societies).



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5199 other expenses related to capital purchases



Expenditure on purchases, which cannot be classified in the other items of this expenditure. On

This item classified organizations that are owners or non-residential

spaces, and the co-owners of the common parts of the building in which these apartments or

non-residential premises are situated, 1158-1160 (sections of Act No. 513/91 Coll., the civil

payment of the Community code), the owners of these apartments and non-residential spaces

(§ 1194-1216 of the Civil Code) or other authorized person, that are

intended for expenses relating to the Administration, operation and repairs of common parts

buildings (§ 1180 and 1181 of the Civil Code).



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52 non-capital transfers to private bodies



Non-capital transfers to private bodies as well as non-investment

transfers to public entities and non-capital transfers abroad

broken down into items generally by the type of entity to which you transfer

provided. This also applies to similar transfers to investment. Transfer is

provided by a specific provider to a specific recipient, if it is between them

the legal relationship of the provider and the recipient. This legal relationship is formed by decision of the

provider or the provider's agreement with the recipient, the amount

the provider to the recipient, where appropriate, what are the next poskytnea the rights and

the obligations of both in connection with shuttle service. This legal relationship does not

between the provider and the mediator and intermediary between the and the beneficiary.

The mediator is the body to which the amount remitted to the transfer provider

or otherwise transmit to or otherwise forward jipoukázal recipients

where appropriate, it also sends or forwards the documents related to the

also sent to the recipient or forward. Mediator [e.g., by region

§ 19 para. 2 of law No. 218/2000 Coll. on budgetary rules and amending

certain related acts (budgetary rules), as amended by law

No. 320/2002 Coll.] the rights and obligations of the recipient of the related

with the shuttle service does not act and only holds the command of the provider to pass

sums of money and documents. The provider or the recipient when you hire

transfer the item and section budget tracks do not take the fact

that transfer is provided přesprostředníka, into account. This does not apply for

transfers to allowance organizations set up by municipalities, voluntary volumes

municipalities and the County offered through the education authorities

(§ 28 para. 12 of the law no 250/2000 Coll. on budgetary rules of territorial

budgets, as amended by law No 554/2004 Coll., no. 562/2004 Coll., no.

477/2008 Coll. and no 465/2010 Sb.). Intermediaries, which are the municipalities, the

voluntary communes, and krajeu volumes of transfers provided by their

through the allowance organizations of which they are the founders, income

These transfers are classified the item corresponds to the public budget,

from which it is received, and their expenditure on an item corresponding to the transfer of your

allowance organizations (5336nebo 6356). Intermediaries, which are

region for transfers provided to them through and through

contribution organisations established by municipalities municipalities, receiving these transfers

classified the item corresponds to the public budget, from which it is received,

and the village of minusovýmzápisem on the same revenue line.

The expenditure of these transfers are classified providers click

corresponds to the public budget, which is the point (click 5323 or

6342, příjemcemtransferu is the final contribution organization established

region, and then click 5321, 6341, 5329 or 6349, if the final beneficiary

an organization zřízenáobcí or voluntary Union of municipalities, or

If the provider of the region).



-----------------------------------------------------------------------------------------------------------------------------------

521 non-capital transfers to business entities

-----------------------------------------------------------------------------------------------------------------------------------

5211 non-capital transfers to financial institutions



Non-capital transfers to banks (Act No. 21/1992 Coll., as amended

regulations), insurance companies (Act No. 363/1999 Coll., as amended)

and savings and úvěrním cooperatives (Act No 87/1995 Coll., as amended

regulations) except those that belong to the item 5214. They also include non-capital

transfers to these bodies set up by the legal entities, i.e. the education. persons

pursuant to § 124 to 140 Education Act (Act No. 561/2004 Coll., as amended by

amended).

-----------------------------------------------------------------------------------------------------------------------------------

5212 non-capital transfers non-financial business entities-natural persons



This includes transfers to individuals carrying on business or other


as a self-employed person, in addition to financial activities.

They also include non-capital transfers these natural persons established by

legal persons, i.e. the education. persons under section 124 to 140 school

the law (Act No. 561/2004 Sb.ve as amended).

-----------------------------------------------------------------------------------------------------------------------------------

5213 non-capital transfers non-financial business entities-legal persons



These include non-capital transfers by entities established by the commercial code

(public companies, komanditním companies, companies

a limited liability company, public limited liability companies and cooperatives), and other regulations

as legal entities developing business or other independent

In addition to the activities, a financial professional or trade activity with the exception of transfers belonging

Click 5215. They also include non-capital transfers these legal

persons established by legal entities, i.e. the education. persons under

section 124 to 140 Education Act (Act No. 561/2004 Coll., as amended by

amended).

-----------------------------------------------------------------------------------------------------------------------------------

5214 non-capital transfers financial and similar institutions in the ownership

State



Non-capital transfers to public limited liability companies, which are banks or carrying out

a similar activity as banks that are largely owned by the State and institutions

established by law, which perform analogous duties as banks and operate

with the property of the State. These include, in particular, non-capital transfers to the Czech-Moravian guarantee

and Development Bank, the export guarantee and insurance company and the Czech

Export Bank (Act No. 58/1995 Coll., as amended). These include

(I) non-capital transfers to legal persons, i.e. the education. persons under

section 124 to 140 Education Act (Act No. 561/2004 Coll.), if

These bodies were established.

-----------------------------------------------------------------------------------------------------------------------------------



5215 non-capital transfers to selected business entities owned by the

State



Non-capital transfers Support and guarantee rolnickému and forestry

the Fund management of the railway infrastructure, the wine and stock fund

company Center-f. Patřísem and non-capital transfers school

legal persons, i.e.. persons under section 124 to 140 Education Act

(Act No. 561/2004 Coll., as amended),

These bodies were established.



-----------------------------------------------------------------------------------------------------------------------------------

5219 Other non-investment transferypodnikatelským operators

-----------------------------------------------------------------------------------------------------------------------------------

522 of the statutory transfers to non-profit and similar organizations



It shall apply to transfers to organizations outside of the Government, does not belong here

Thus, health insurance, transportation allowance organizations, etc.

-----------------------------------------------------------------------------------------------------------------------------------



5221 non-capital transfers generally beneficial companies



Non-capital transfers to companies incorporated under Act No. 247/1995 Coll.

If this Act, dismantled the new civil code,

continue to be governed by (section 3050 of Act No. 513/91 Coll., civil code)

They also include non-capital transfers to legal persons, i.e. the education.

persons under section 124 to 140 Education Act (Act No. 561/2004 Coll.

as amended), set up by public benefit companies.



-----------------------------------------------------------------------------------------------------------------------------------

5222 non-capital transfers to clubs



Non-capital transfers (section 214 associations of up to 302 of the law No. 513/91 Coll.,

the Civil Code).

They also include non-capital transfers to legal persons, i.e. the education.

persons under section 124 to 140 Education Act (Act No. 561/2004

Coll., as amended), set up by the associations.



-----------------------------------------------------------------------------------------------------------------------------------

5223 non-capital transfers církvíma religious communities



Non-capital transfers církvíma religious communities registered

under the law on churches and religious societies (Act No. 3/2002 Coll.

in the wording of later regulations). It does not include financial compensation to the churches

and religious communities pursuant to section 15 of law no 428/2012 (to be classified

the item, include the semvšak 5198) contribution referred to in section 17 of this Act.

They also include non-capital transfers to the school on legal persons,

i.e.. persons under section 124 to 140 Education Act (Act No. 561/2004 Coll.

as amended), set up by churches and religious

companies.

-----------------------------------------------------------------------------------------------------------------------------------

5224 non-capital transfers to the political parties and movements



-----------------------------------------------------------------------------------------------------------------------------------

5225 a non-capital transfers to the community of owners of units



-----------------------------------------------------------------------------------------------------------------------------------

5229 Other non-investment transferyneziskovým, and similar organizations



These include non-capital transfers, if they are not classifiable in any of the

the previous items, in particular transfers fundacím and institutions

(sections 303 to 418 of Act No. 513/91 Coll., civil code). Included are the

and transportation to various domestic associations and societies (e.g. even the Union of towns and

municipalities of the CZECH REPUBLIC). It does not include transfers of voluntary association of municipalities, which include

Click 5329.



-----------------------------------------------------------------------------------------------------------------------------------

523 nedotační non-capital transfers to business entities

-----------------------------------------------------------------------------------------------------------------------------------

5230 non-investment nedotační transfers to business entities



For example. cash and substantive valuation of the business to legal persons under

special legislation (section 49 (6) of Act 218/2000 Coll.).

-----------------------------------------------------------------------------------------------------------------------------------

524 nedotační non-capital transfers to non-profit and similar organizations

-----------------------------------------------------------------------------------------------------------------------------------

5240 nedotační non-capital transfers to non-profit and similar organizations



For example. cash and material oceněníneziskovým and similar legal persons under

special legislation (section 49 (6) of Act 218/2000 Coll.).



-----------------------------------------------------------------------------------------------------------------------------------

525 non-capital transfers in connection with sickness insurance

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Refund half of wage compensation 5250 for the temporary incapacity for work



Half of wage compensation during the period of temporary incapacity of workers

According to § 9 para. 2 and 3 of Act No. 589/1992 Coll., on social


Security and contribution to the State employment policy, as amended by

Act No. 189/2006 Coll. the employer after the employees had disposed of

(or employees with disabilities) to pay the wages for the period

temporary incapacity for work, shall be deducted under the said paragraph 2 (respectively.

paragraph 3) in the event that the employer is referred to in this paragraph,

half of the cleared amount from the insurance premiums to be paid by the Czech administration

the social security scheme (CSSA), and will pay only the difference to her. CSSA converts

This sum (half cleared of wage compensation for the period of temporary work

inability) of his spending account to your account in order to receipt

has made an expenditure, which in the case of unrequited payments (in the case

that this sum of neodečítalaod insurance, the employer would pay

the whole of the insurance, and this sum would then got from CSSA) was a shuttle service this

sums of employers. Expense account spending that amount of CSSA spools

the item and its income to 5250 receipt account click 1614.



-----------------------------------------------------------------------------------------------------------------------------------

53 non-capital transfers between public entities and financial funds

the same entity



-----------------------------------------------------------------------------------------------------------------------------------

531 Operational transfer to public budgets of the central level

-----------------------------------------------------------------------------------------------------------------------------------

5311 non-capital transfers to the State budget



It does not include (i) transfers of funds organizational components of the State into their

budgetary revenue.



-----------------------------------------------------------------------------------------------------------------------------------

5312 a non-capital transfers státnímfondům



Includes transfers to funds set up by the law on budgetary rules.



-----------------------------------------------------------------------------------------------------------------------------------

5313 non-capital transfers to special funds of the central level



Non-capital transfers account that money Fund is the successor Fund

national property pursuant to § 4 of the law on the abolition of the national property Fund

(Act No. 180/2005 Coll.).



-----------------------------------------------------------------------------------------------------------------------------------

5314 non-investment funds, social transfers and public health insurance

-----------------------------------------------------------------------------------------------------------------------------------

5315 payment of the tax for employees



Payment of the tax from dependant činnostiúřadem work for employees receiving pay

the claim pursuant to Act No. 121/2000 Coll., on the protection of employees in the payment

the inability of the employer.

-----------------------------------------------------------------------------------------------------------------------------------

5316 Levy premiums on sociálnízabezpečení and a contribution to State policy

employment for employees



Removal of sociálnízabezpečení and contribution to the State policy

employment employment office for employees receiving wage claim pursuant to

Act No. 118/2000 Coll., on the protection of workers in the insolvency

of the employer.

-----------------------------------------------------------------------------------------------------------------------------------

5317 Levy premiums on health insurance premiums for employees



Chip premiums on health insurance premiums for employees employment office

-the recipient's wage claim pursuant to Act No. 121/2000 Coll., on the protection of

workers at the employer's insolvency.



-----------------------------------------------------------------------------------------------------------------------------------

5318 non-investment funds into State transfers of financial assets

-----------------------------------------------------------------------------------------------------------------------------------

5319 Other non-capital transfers to other public budgets

-----------------------------------------------------------------------------------------------------------------------------------

532 non-capital transfer to public budgets of the territorial level



The items in this podseskupenípoložek include non-capital transfers to municipalities,

regions, regional councils and voluntary clusters of municipalities. For a municipality is considered to be

also the capital city of Prague.



-----------------------------------------------------------------------------------------------------------------------------------

5321 non-capital transfers to municipalities



Includes non-capital transfers to municipalities, other than under 5322.

They also include transfers provided by the contribution organisations established by

communities through education authorities (transfer of these transfers

municipalities) and poskytovanépříspěvkovým organisations established by municipalities transfers

through these towns and counties (converting these transfers to the regions);

to group items in 52.

-----------------------------------------------------------------------------------------------------------------------------------

5322 a non-capital transfers to municipalities as part of the General grant of the relationship



Includes non-capital transfers to the municipalities included in the general financial

relationship and explicitly stipulated by law on the State budget for the year concerned.

-----------------------------------------------------------------------------------------------------------------------------------

5323 a non-capital transfers to the regions



Includes transfers to poskytovanékrajům other than under 5324.

They also include transfers provided by the contribution organisations established by

region through the education authorities (transfer of these transfers

regions); to group items in 52.



-----------------------------------------------------------------------------------------------------------------------------------

5324 non-capital transfers to the regions in the framework of the overall subsidy relation



Includes non-capital transfers provided by the regions included in the financial

relationship and explicitly stipulated by law on the State budget for the year concerned.

-----------------------------------------------------------------------------------------------------------------------------------

5325 non-capital transfers to the regional councils



Non-capital transfers to bodies set up by working according to the

§ 15 to 17 of Act No. 247/2000 Coll., on the promotion of regional development, as amended by

Act No. 137/2006 Coll.

-----------------------------------------------------------------------------------------------------------------------------------

5329 Other non-investment budgets of the territorial level transferyveřejným



It includes for example. non-capital transfers the voluntary volumes.



-----------------------------------------------------------------------------------------------------------------------------------

533 non-capital transfer to allowance and similar organizations

-----------------------------------------------------------------------------------------------------------------------------------

5331 the statutory contributions contribution organisations established by



On this item to be classified the Central Government posts, which

provide allowance organizations of which they are the providers, by

§ 54 para. 1 (b). a) of Act No. 218/2000 Coll. on budgetary rules and

amending certain related laws (the budgetary rules), and the community,

voluntary volumes of municipalities and krajepříspěvky, which provide a contribution


organizations, which are the founders, according to § 28 para. 4 of law no 250/2000 Coll.

for local budgets, budgetary regulations, as amended by Act No. 27/2008 Sb.



-----------------------------------------------------------------------------------------------------------------------------------

5332 a non-capital transfers to universities



Includes non-capital transfers provided by the universities.

-----------------------------------------------------------------------------------------------------------------------------------

5333 non-capital transfers to legal persons set up by the State educational authorities,

the County and the municipalities



Non-capital transfers to legal persons, i.e. the education. persons under

section 124 to 140 Education Act (Act No. 561/2004 Coll. as amended

regulations), set up by the Ministry of education, youth and sports,

the County, municipalities or voluntary volumes. Non-capital transfers

educational legal persons established by other legal persons or

natural persons include the relevant item 521 and 522, podseskupení

to which belong to their founders.

-----------------------------------------------------------------------------------------------------------------------------------

5334 Operational transfer to public research institutions



Non-capital transfer to public research institutions, i.e.. the persons set up by the

State, County and municipalities according to the Act No. 341/2005 Coll., on public research

institutions.



-----------------------------------------------------------------------------------------------------------------------------------

5336 contribution organisations established by a non-capital transfers



On this item to be classified a central State administration authorities, municipalities,

voluntary communes, and krajeneinvestiční volumes transfers, which provide

allowance organizations of which they are the providers, other than those that

include the item 5331. They allow transfers pursuant to § 54 para. 1 (b). (e))

and (f)) of Act No. 218/2000 SB., orozpočtových and amending rules

certain related acts (budgetary rules), as amended by law

No 26/2008 Coll., transfers under § 28 para. 2 of law no 250/2000 Coll.

for local budgets, budgetary regulations, as amended by Act No. 27/2008 Sb.

and transfers pursuant to Act No. 131/2002 Coll., on the promotion of research and development

from public funds and amending certain related laws (the law on the

research and development support), as amended.



-----------------------------------------------------------------------------------------------------------------------------------

5339 non-capital transfers to a foreign allowance organizations



On this item to be classified non-capital transfer to allowance organizations

organizations, the founder of which they are not. In the case that the law will be

established additional legal entities of a similar allowance organizations (other than those

transfers which are classified on the items, 5333 5334 and 5335), will be here to

include non-capital transfers these legal persons.

-----------------------------------------------------------------------------------------------------------------------------------



534 Transfers its own funds and in relation to the departments without full legal personality



(1) in the consolidation are eliminated at the organization level items (5342

the transfer of Social Fund of municipalities and regions) and 5344-5349.

(2) The items of this podseskupení include funds transferred

from money Fund (bank account) the organizational units of the State, or

a legal entity that uses the song to a different cash budget

Fund (to a different bank account) the same organizational units of the State, or

the same legal entity, as well as funds to be transferred, the main

the urban parts of the city of Prague and the funds transferred

These urban parts of the capital Prague. Expenditure on items belonging

This podseskupení in the sectoral classification shall be classified in section 6330.



-----------------------------------------------------------------------------------------------------------------------------------

5341 Transfers own funds economic (business) activities

-----------------------------------------------------------------------------------------------------------------------------------

5342 Transfers the Fund for cultural and social needs and Social Fund of municipalities and regions

-----------------------------------------------------------------------------------------------------------------------------------

5343 Transfers to other private funds and accounts without the character of public budgets

-----------------------------------------------------------------------------------------------------------------------------------



5344 Transfers its own reserves of territorial budgets



They also include transfers to the reserve fund, and development.



-----------------------------------------------------------------------------------------------------------------------------------

5345 Transfers its own budgetary accounts



This item includes the expenditure of extra-budgetary funds

Bank accounts, subject to budgetary representing transfers to

the budget of the same organisation (on account of the State budget organizational units of the State,

in the budget of the State Fund or to the budget of the municipalities, regions, Regional Council

or optional volume municipalities), and includes transfers between the basic common

accounts of the municipality.



-----------------------------------------------------------------------------------------------------------------------------------

5346 transfers to funds organizačníchsložek State



This appropriation shall be used for conversions of non-investment funds provided to

organisational units of the State funds.

This includes transfers of non-investment funds to the reserve fund

organisational units of the State from the expenditure of the State budget according to the

§ 48 para. 2 (a). (b)) of the Act

No. 218/2000 Coll. on budgetary rules, as amended by law

No 482/2004 Coll. (transfers of investment funds include the item 6361).



-----------------------------------------------------------------------------------------------------------------------------------

5347 Transfers between statutory cities (hl. m. Prague) and their urban circuits

or parts-expenditure



On this item to be classified a statutory City [section 4 of Act No. 128/2000 Coll.

on municipalities (municipal establishment), as amended] cash

resources that transform zesvých bank accounts to bank accounts

of its boroughs or districts that do not have the legal

personality (article 20, paragraph 2 of the same Act), as a subsidy on their

activity. It belongs to the peněžníprostředky, which these districts

and the city part of their bank accounts are transferred to bank accounts

statutory cities, which are part of, where such transfers

the nature of the transfers occur. This item also includes transfers between the main

City of Prague and its neighbourhoods (section 3, paragraph 1, of Act No. 129/2000 Coll.,

the capital city of Prague, as subsequently amended).



-----------------------------------------------------------------------------------------------------------------------------------

5349 Other transfers own funds

-----------------------------------------------------------------------------------------------------------------------------------

536 Other non-investment transferyjiným to public budgets

-----------------------------------------------------------------------------------------------------------------------------------

5361 Purchase stamps




This item includes expenditures for the acquisition of dwellings intended to

taxes and charges them was paid by the organisation to which it is bound to. They also include

expenditure for purchases of organisational units of the State stamp on these purchases

do not use monetary prostředkyutržené their sales. If it is on

their purchases are used, patřísem expenditure on initial purchase stamps at

the introduction of their sales, and expenditure on the purchase of dwellings when increasing their stocks.



-----------------------------------------------------------------------------------------------------------------------------------

5362 the payment of taxes and fees to the State budget



Payment of all taxes and fees, as listed in class 1, with the exception of

charges for withdrawal of agricultural land, the charges for withdrawal of forest land covered by

in connection with the acquisition of tangible fixed assets (belongs to the

item 6121) and other taxes in accordance with accounting regulations

Enter the cost of tangible fixed assets (belongs to the

the relevant item podseskupení612). This includes the purchase of vignettes

in the Czech Republic. Value added tax belongs here just in case that her organization

applies to the IRS (if the delivered thing, service,

work, performance, or the law and the supplier lists separately the price without value added tax

values, and particularly tax, zařazujecelou price, including tax, on the item,

which of the things, service, work, performance, or law corresponds to). On

This item also includes the value added tax paid by the Organization

the tax authority and the nebojejí part of the Organization

Returns, whether as an excessive overpayment or deduction. In this case,

your organization receives the amount that her territorial financial authority as follows returns,

as a compensation expense and assigns it to the value in the negative 5362.

However, it does not belong on the 5362 item value added tax paid

of the transferred obligations (section 92a of Act No. 235/2004 Coll., on value added tax

values, as amended by law No 47/2007 Sb.). The value added tax paid

of the transferred obligations for construction work (section 92e same law)

on the item 5171 or 6121 according to the purpose of these works.

This item includes only payments to the State budget,

payments to the regions, municipalities and státnímfondům are on the item 5365.



-----------------------------------------------------------------------------------------------------------------------------------

5363 Payment penalties other budgets



Any fines, penalties, interest, fees and charges for late payment and other penalty payments

paid State, State funds, municipalities, regions, regional councils and the voluntary

volumes of municipalities (the penalties paid by other entities include click 5156), if they are

separated from payments for the jejichžzpoždění are paid (sanctions, which cannot be

from payments under the zpožděníjsou stored to separate, with zatřiďují at the same

items such as these payments). These include in particular charges and penalties for breaches of the

budgetary discipline in accordance with § 44a of the Act No. 218/2000 Coll., on the budget

rules and amending certain related laws (the budgetary rules),

as amended by law No. 482/2004 Coll., no 270/2007 Coll. and no 26/2008 Coll. and under

§ 22 para. 4 to 13 of law no 250/2000 Coll. on budgetary rules

local budgets, as amended by Act No. 477/2008 Coll., of the fine according to the

§ 22a and 22b of this Act, a fine under section 37 and 37a of Act No. 563/1991 Coll.,

on accounting, as amended by law No 437/2003 and no 230/2006 Coll., fines,

penalties and default interest pursuant to § 250 to 253 of the tax code (Law No.

280/2009 Coll., as amended), fines and surcharges to the fuse

under section 20 to 22 of the law on social security and the contribution of the

the State employment policy (Act No. 589/1992 Coll., as amended

regulations), etc. The penalties under the private law rules and under the treaties

concluded in accordance with them, such as default interest pursuant to section 369 para. 1 or

contractual penalties under section 436 paragraph. 4 of the commercial code or interest or

fees for late payment under § 517 paragraph. 2 or § 723 or contractual penalties

According to § 544 and 545 of the civil code, include the item 5363 just in case

they are paid by the State, státnímfondům, municipalities, regions, regional councils

or voluntary communes, otherwise, the volumes include click 5191.

-----------------------------------------------------------------------------------------------------------------------------------



5364 Return to public budgets of the central level transfers provided by the past

budget periods



Return transfers provided by the vpředcházejících periods of another budget.

Does not include expenditure of finančníhovypořádání between the region and the communities you belong to

5366 item.



5365 Payment of taxes to the regions, municipalities and State funds



Payment of taxes and fees, if the recipient are regional or

the State funds.



-----------------------------------------------------------------------------------------------------------------------------------

5366 Expenditure from financial vypořádáníminulých years between the region and the municipalities



Includes spending from the financial settlement of previous years paid by municipalities and

voluntary volumes of municipalities, regions or vice versa costs counties

borne by municipalities and voluntary clusters of municipalities in respect of financial settlement

previous years (e.g. doplatkydotací on social benefits). Item

the settlement also covers relations between the edge of each other.

-----------------------------------------------------------------------------------------------------------------------------------

5367 Expenditure from the financial vypořádáníminulých the years between municipalities



Includes mutual settlement communities to each other, relations between local authorities and

voluntary volumes between municipalities and voluntary communities. volumes When

settlement across the border okresuse at the same time it's the recording drive 026

and across the border region 035.

-----------------------------------------------------------------------------------------------------------------------------------

5368 Expenditure from the financial years between vypořádáníminulých Regional Council

and the county municipalities and dobrovolnýmisvazky municipalities



Expenditure from financial vypořádánímezi on the one hand the Regional Council

and on the other region, municipalities and voluntary volumes. If there is

the settlement across the border region, the recording unit 035.



-----------------------------------------------------------------------------------------------------------------------------------

5369 Other non-investment transferyjiným to public budgets



Includes transfers from státníhorozpočtu the territorial budgets in the context of the financial

the settlement of the past years.

-----------------------------------------------------------------------------------------------------------------------------------

54 non-capital transfers to the population

-----------------------------------------------------------------------------------------------------------------------------------

541 social benefits



-----------------------------------------------------------------------------------------------------------------------------------

5410 social benefits



Includes transfers to the nature of social security benefits (even abroad), IE.

the benefits included in the pododdílůodvětvového classification, section 411 to 418 4195

and if necessary. (I) section 4199 and unemployment benefits to be included in the section

4210. Does not include the payment of principle character of the redraw of the lent

resources to the population. Patřísem and výsluhové requirements of the Act.


221/1999 Coll., on professional soldiers, as amended, i.e.. výsluhový

contribution (section 132 to 137), surrender (§ 138 and 139), severance grants (article 140), and úmrtné

(section 141), and expenses to uspokojenívýsluhových claims pursuant to Act No. 361/2003 Coll.

the prison service příslušníkůbezpečnostních choirs, as amended

the rules, IE. výsluhový post (section 157 to 163), transitional allowance (section 155 and 156),

úmrtné (section 164) and payment of the necessary expenses for coffin and charges and freight

for the transport to the place of burial (§ 164a (1)).



-----------------------------------------------------------------------------------------------------------------------------------

542 of the refund paid to the population

-----------------------------------------------------------------------------------------------------------------------------------

5421 Refunds from accident insurance



Also includes the participation of the insurance of liability for an accident at work or an occupational disease

the profession.



-----------------------------------------------------------------------------------------------------------------------------------

5422 Compensation nature rehabilitation



This includes compensation to the members of the resistance, the judicial rehabilitation, compensation under the law on

extrajudicial rehabilitation, etc., such as refund according to regulation of the Government

No 165/1997 Coll. on the payment of lump-sum compensation to alleviate some of the grievances

caused by the Communist regime.



-----------------------------------------------------------------------------------------------------------------------------------

5423 payroll Compensation under Act No. 118/2000 Sb.



This is the wage paid to the Labour Office employees for employers when

its insolvency under Act No. 118/2000 Coll. they are wages after

the deduction of the reductions, which are to be classified in the 5315, 5316 entries and 5317.



-----------------------------------------------------------------------------------------------------------------------------------

5424 the refund of wages in time of illness



On this item qualifies the organization funds issued by the

of its staff, as náhradymezd in the first two weeks of the illness referred to in

§ 192-194 of Act No. 262/2006 SB., labour code, or by

section 128 of the Act No. 234/2014 Coll. on State service. This includes the same

performance under other laws, for example, pursuant to § 73 para. 4 of the law on municipalities

(Act No. 128/2000 Coll., as amended), according to

§ 48 para. 3 of the Act on regions (Act No. 129/2000 Coll. as amended

regulations). or pursuant to § 81 para. 6 of Act No. 220/1999 Coll., on the course of the basic

or a replacement service and military exercises and on certain legal conditions

soldiers in the ambush, as amended by Act No. 305/2008. Cash provided

at the time of the first two weeks of temporary incapacity or quarantine here

belongs to, even if they are marked otherwise than as a reimbursement of wages or salary

(for example, are designated as salary reduced), such as monetary

pursuant to § 34 paragraph 1. 4 Act No. 237/1995 Coll., on salary and other terms of

associated with the performance of the functions of the representatives of the State and certain State

authorities and judges and members of the European Parliament, as amended by law No.

261/2007 Coll. and no 305/2008 Sb.Na 5424 item includes all amounts paid

for the first two weeks of the disease regardless of that part of the Organization

Returns in accordance with § 9 para. 2 and 3 of the Act on social security

(returned by the amount classified Českáspráva social security, click

5250 and organization is excluded as income, because instead of the

receive, pursuant to that provision is deducted from the social

This security správěodvádějí of wages of their employees), and without

regardless of the organizational units of the State the amounts transferred from the expenditure

the State budget account designated for them on the expense account of the State budget for

wages to be paid with them.



-----------------------------------------------------------------------------------------------------------------------------------

5425 contribution to the funeral organ donor and compensation awarded to the living donors



This item refers to the contribution to the costs of dispatching

the funeral of the deceased donors, which was done under the authority

the medical Act, and compensation for reasonably and demonstrably incurred

living donor expenditure authority of arozdíl between his loss of earnings and received

wage compensation, salary or remuneration received from sickness and sickness

insurance, that this was a temporary incapacity for donors

in connection with the collection of orgánua by providing health services

This subscription requested [§ 28a and 28b of law no 289/2002 Coll., on the donation,

subscriptions and transplantation of tissues and organs and amending certain

laws (transplant law), as amended by Act No. 44/Sb].



-----------------------------------------------------------------------------------------------------------------------------------

5429 Other compensation paid to the population



Compensation for injury, that the organization does not cause, in particular compensation according to the law

No 203/2005 Coll. on compensation of the victims of the occupation of Czechoslovakia by the armies of some

Union of Soviet Socialist Republics, the German Democratic Republic,

Polish people's Republic, the Hungarian people's Republic and the Bulgarian folk

of the Republic.



-----------------------------------------------------------------------------------------------------------------------------------

549 Other non-investment transferyobyvatelstvu



-----------------------------------------------------------------------------------------------------------------------------------

5491 Scholarships to pupils, students and doctoral candidates



-----------------------------------------------------------------------------------------------------------------------------------

5492 Gifts to the population



Includes exclusive cash donations provided by the population. Expenditure on the purchase of

donations provided by naturálníformě are to be classified, click 5194.



-----------------------------------------------------------------------------------------------------------------------------------

Special-purpose non-investment transferyfyzickým 5493 persons



Includes transfers provided under the subsidy programs to individuals,

that are not podnikatelskýmisubjekty. In particular, non-capital transfers

provided by the ministries of agriculture, environment, for the local

development, culture, etc. fyzickýmosobám-the owners of agricultural or forestry land

or cultural monuments, to persons who are involved in research and development, etc.

They also include non-capital transfers to a non-business entrepreneurs

activity.



-----------------------------------------------------------------------------------------------------------------------------------

5494 non-capital transfers to the population not having the character of a gift



For example. cash and material awards to individuals under a special legal

Regulation (section 49 (6) of Act No. 218/2000 Coll.)

or territorial self-governing units in various competitions, rewards, for example,

the best children's artwork, etc. Rewards (cash price) of public competitions

and public commitments (under section 847-852 of the Civil Code) is one of the

item 5021.



-----------------------------------------------------------------------------------------------------------------------------------

5499 Other non-investment transferyobyvatelstvu




All transfers of populations elsewhere, such as unspecified. pocket money

chovancům institutions and orphanages, refugee camps, State contributions to the

supplementary pension insurance, interest-rate subsidies for individual housing construction,

young marriage, on construction savings, etc. This includes an allowance for pupils

military secondary schools, one-time cash assistance to bridge the difficult

the social situation and the recruitment post when leaving the profession

provided by soldiers under the Act on professional soldiers. Includes directly

non-repayable contribution from the remuneration paid to employees on a contract basis from

collective bargaining, social funds, municipalities and regions. It includes for example.

direct contributions for the purchase of recreational or spa vouchers.

-----------------------------------------------------------------------------------------------------------------------------------

55 non-investment transferydo abroad

-----------------------------------------------------------------------------------------------------------------------------------

551 non-capital transfers to international organizations and multinational authorities

-----------------------------------------------------------------------------------------------------------------------------------

5511 non-capital transfers to international organizations



Includes membership dues to international organizations-organization of the United

Nations and its organizacímjako UNICEF, FAO, etc., which are not

a supranational authority. Includes posts euroregionům.

-----------------------------------------------------------------------------------------------------------------------------------



5512 the statutory transfers to supranational authorities



Transfers to the European Union. Patřísem and penalties that apply.

-----------------------------------------------------------------------------------------------------------------------------------

5513 Return illegally used or withheld funds European

Community



The money being returned from the State budget to the budget of the European

the community for the National Fund under § 38 paragraph 1(a). 3 the second sentence of part of the sentence before

a semicolon law No. 218/2000 Sb.



-----------------------------------------------------------------------------------------------------------------------------------

5514 Charges of own resources of the European Community to the budget of the European Union

According to the value added tax



This item includes contributions from měsíčníúhrady sources of value added tax

the values in the budget of the European Union, the total amount shall be determined for

The Czech Republic in the European Union budget for the year concerned. It also includes

additional remuneration, arising from the financial settlement of the final claim

budget of the European Union dledaně of value added tax for the preceding

financial years. As to the expenditure Chapter General cash administration.



-----------------------------------------------------------------------------------------------------------------------------------

5515 Charges of own resources of the European Community to the budget of the European Union

According to gross national income



This item includes the monthly payment of the dues from the resources of the

national income in the budget of the European Union, the total amount shall be

for the Czech Republic in the European Union budget for the year concerned. It also includes

monthly payment, which the Czech Republic participates in the financing of the correction of

budgetary imbalances Uk in the budget of the European Union, and the monthly

the payment, which the Czech Republic participates in the financing of the gross reduction

annual contributions based on gross national income, which according to the

the European Union Council decision No 2007/436/EC, Euratom on the system of own

resources of the European společenstvíobdrží Netherlands and Sweden in 2007

up to 2013. Also includes charges of means by which the Czech Republic

relief proDánsko participates in the financing, the United Kingdom and Ireland, which for

these countries derive from the neúčastina of some of the common policies of the European

Union and funding adjustments arising from the final settlement of the budget

The European Union for the years preceding and of any other subsidiary

requirements. As to the expenditure Chapter General cash administration.



-----------------------------------------------------------------------------------------------------------------------------------

552 of the statutory transfers to foreign States

-----------------------------------------------------------------------------------------------------------------------------------

5520 non-capital transfers to foreign States

-----------------------------------------------------------------------------------------------------------------------------------

553 Other non-investment transferydo foreign



-----------------------------------------------------------------------------------------------------------------------------------

5531 monetary donations abroad



Provided monetary donations to foreign countries, in particular pursuant to § 7 para. 1 (b). about)

Act No. 218/2000 Sb.

The fact that a monetary donation is provided to foreign countries, has to enlist the

item shall take precedence over the fact that the body of a given species is provided,

and therefore, if eg. poskytovánnadaci abroad, returned the item

5229, but 5531. Foreign countries means and foreign embassies in the United

Republic, but not body established under foreign law operating in the Czech

Republic.



-----------------------------------------------------------------------------------------------------------------------------------

5532 Other non-investment transferydo abroad



Does not include the payment of benefits abroad, which are on the item 5410.

-----------------------------------------------------------------------------------------------------------------------------------

56 non-investment rental resources



The various položekje similar as in the grouping items 52, 53 and

54. It is fundamentally about půjčenéprostředky provided as budgetary Act

the policy, therefore, in the interests of the other entity or its aid program. These

lent resources can also have the character of a purchase of securities

(bonds) of that body. On the contrary, this grouping is not lent

the funds provided as a tool of liquidity-driven, which is the primary objective

the borrowed funds the maximum appreciation temporarily free cash

resources. These operations are to be classified in class 8.

-----------------------------------------------------------------------------------------------------------------------------------

561 Operational rental business entities resources



-----------------------------------------------------------------------------------------------------------------------------------

5611 non-investment funds lent to financial institutions



Reversible non-capital transfers to banks (Act No. 21/1992 Coll., as amended by

amended), insurance companies (Act No. 363/1999 Coll., as amended

regulations) and savings and úvěrním cooperatives (Act No 87/1995 Coll. in

last amended) except those that belong to the item 5614.

They also include non-capital borrowed educational resources to legal persons,

i.e.. persons under section 124 to 140 Education Act (Act No. 561/2004 Coll.

in the wording of later regulations), if these bodies were established.



-----------------------------------------------------------------------------------------------------------------------------------


5612 non-investment funds to non-financial businesses lent-

natural persons

-----------------------------------------------------------------------------------------------------------------------------------

5613 non-capital borrowed funds to non-financial businesses-

legal persons



-----------------------------------------------------------------------------------------------------------------------------------

5614 non-investment funds financial and rental similar institutions

owned by the State



Non-investment funds lent to public limited liability companies, banks

or to perform analogous duties as banks which are mainly owned by

the State and the institutions established by law, which perform a similar activity

as banks and managing state assets. These include, in particular, non-investment

rental Českomoravskézáruční resources and Development Bank, the export

guarantee and insurance company and the Czech Export Bank (Act No.

58/1995 Coll., as amended). They also include non-capital

borrowed funds to legal persons, i.e. the education. persons under

section 124 to 140 Education Act (Act No. 561/2004 Coll. as amended

legislation), if these bodies were established.



-----------------------------------------------------------------------------------------------------------------------------------

5615 non-investment funds selected rental businesses

owned by the State



Operational Support and the guarantee funds borrowed rolnickému and forestry

the Fund management of the railway infrastructure, the wine Fund and a public limited company

Center-(F). They also include non-capital borrowed resources school legal

persons, i.e.. persons under § 124až 140 Education Act (Act No. 561/2004 Coll.

in the wording of later regulations), if these bodies were established.



-----------------------------------------------------------------------------------------------------------------------------------

5619 Other non-investment rental business entities resources

-----------------------------------------------------------------------------------------------------------------------------------

562 non-investment funds to non-profit rental and similar organizations

-----------------------------------------------------------------------------------------------------------------------------------



5621 lent resources in spite of non-investment companies



-----------------------------------------------------------------------------------------------------------------------------------



5622 a non-capital borrowed resources associations



-----------------------------------------------------------------------------------------------------------------------------------

5623 non-investment funds lent to churches and religious communities

-----------------------------------------------------------------------------------------------------------------------------------

5624 Operational rental community resources unit owners

-----------------------------------------------------------------------------------------------------------------------------------

5629 Other non-investment funds to non-profit rental and similar organizations

-----------------------------------------------------------------------------------------------------------------------------------

563 non-investment funds lent to public budgets of the central level

-----------------------------------------------------------------------------------------------------------------------------------

5631 a non-capital borrowed funds State budget

-----------------------------------------------------------------------------------------------------------------------------------

5632 non-investment funds State funds borrowed

-----------------------------------------------------------------------------------------------------------------------------------

5633 non-investment funds special funds lent to the central level

-----------------------------------------------------------------------------------------------------------------------------------

5634 resources borrowed funds of the statutory social and health insurance

-----------------------------------------------------------------------------------------------------------------------------------

5639 Other non-capital borrowed funds to other public budgets

-----------------------------------------------------------------------------------------------------------------------------------

564 non-investment funds lent to public budgets of the territorial level

-----------------------------------------------------------------------------------------------------------------------------------

5641 non-investment funds lent to municipalities

-----------------------------------------------------------------------------------------------------------------------------------

5642 non-capital borrowed resources regions



-----------------------------------------------------------------------------------------------------------------------------------

5643 a non-capital regional councils funds borrowed



Non-capital repayable transfers to bodies set up by, and working according to the

§ 15 to 17 of Act No. 247/2000 Coll., on the promotion of regional development,

as amended by Act No. 137/2006 Coll.



-----------------------------------------------------------------------------------------------------------------------------------

5649 Other non-investment funds lent to public budgets of the territorial level

-----------------------------------------------------------------------------------------------------------------------------------

565 non-investment funds contribution and similar rental organizations

-----------------------------------------------------------------------------------------------------------------------------------

5651 non-capital borrowed resources contribution organisations established by

-----------------------------------------------------------------------------------------------------------------------------------

5652 a non-capital borrowed funds to universities



Includes non-capital borrowed resources provided by universities.

-----------------------------------------------------------------------------------------------------------------------------------

5659 a non-capital resources to other rental allowance organizations



The nature of the payment of borrowed funds, after which other founders established.

-----------------------------------------------------------------------------------------------------------------------------------

566 rental resources population non-investment

-----------------------------------------------------------------------------------------------------------------------------------

5660 Operational lent resources to the population

-----------------------------------------------------------------------------------------------------------------------------------

567 non-capital borrowed resources abroad

-----------------------------------------------------------------------------------------------------------------------------------

5670 Operational rental resources abroad

-----------------------------------------------------------------------------------------------------------------------------------

57 non-capital transfers Národnímufondu



The funds transferred to the National Fund on its non-capital expenditure

for the performance of obligations arising from international agreements.

-----------------------------------------------------------------------------------------------------------------------------------

571 National Fund Transfers to co-finance the Phare programme

-----------------------------------------------------------------------------------------------------------------------------------

5710 transfers of the National Fund to co-finance the Phare programme

-----------------------------------------------------------------------------------------------------------------------------------


572 National Fund Transfers to the co-financing of Ispa

-----------------------------------------------------------------------------------------------------------------------------------

5720 transfers of the National Fund to co-finance Ispa

-----------------------------------------------------------------------------------------------------------------------------------

National Fund Transfers to 573 co-financing the Sapard programme

-----------------------------------------------------------------------------------------------------------------------------------

5730 transfers of the National Fund for co-financing the Sapard programme

-----------------------------------------------------------------------------------------------------------------------------------

574 National Fund Transfers to the co-financing of Community programmes

-----------------------------------------------------------------------------------------------------------------------------------

5740 transfers of the National Fund to co-finance the Community programmes

-----------------------------------------------------------------------------------------------------------------------------------

575 National Fund to co-finance Transfers of other European programmes

the community and the CZECH REPUBLIC

-----------------------------------------------------------------------------------------------------------------------------------

5750 transfers of the National Fund to co-finance the other European programmes

the community and the CZECH REPUBLIC

-----------------------------------------------------------------------------------------------------------------------------------

576 National Fund to co-finance Transfers related to the provision of assistance

The CZECH REPUBLIC from abroad

-----------------------------------------------------------------------------------------------------------------------------------

5760 National Fund to co-finance Transfers related to the provision of assistance

The CZECH REPUBLIC from abroad

-----------------------------------------------------------------------------------------------------------------------------------

577 Transfers from the State budget to the National Fund to offset the foreign currency exchange

differences

-----------------------------------------------------------------------------------------------------------------------------------

5770 Transfers from the State budget to the National Fund to offset the foreign currency exchange

differences

-----------------------------------------------------------------------------------------------------------------------------------

579 Other transfers to the National Fund

-----------------------------------------------------------------------------------------------------------------------------------

5790 Other transfers to the National Fund

-----------------------------------------------------------------------------------------------------------------------------------

59 Other non-investment expenditure

-----------------------------------------------------------------------------------------------------------------------------------

590 Other non-investment expenditure

-----------------------------------------------------------------------------------------------------------------------------------

5901 Unspecified reserves



It's just for the budgeting of General reserves, which cannot be classified on

more specific item. In fact, expenditure shall classify in accordance with its

species in nature.

-----------------------------------------------------------------------------------------------------------------------------------

5902 other expenditure of the financial settlement of previous years



Includes spending from the financial settlement of the past years paid for by other

the operators are public budgets.



-----------------------------------------------------------------------------------------------------------------------------------

Other non-investment expenditure 5909 n.e.c.



This includes all neinvestičnívýdaje to other items unclassifiable class

5. This includes the return credit, advance payments, overpayments, mistakenly collected

resources, etc., received in previous years. They also include expenses

representing the theft and stolen the money to pay for the expenses or

fake bank notes (for example, when the Treasury departments of the State

lose cash received as income or when it is found that such cash

It is fake, it is converted to the corresponding amount of expense to the revenue account,

in expenses shall be included on an item and in income on 5909 items

stolen or fake money belonged; When the Treasury organization loses

cash for expenses, such as expenditure on 5909; as well, the

progresses of the amounts stolen from a bank account). On this item are classified

even the return of cash donations for natural and legal persons, for example, when such a

a person donates a sum of money to purchase the Organization certain things, whether

the rest of the amount, if any, is returned (if the recipient of such a gift reserve

organizational units of the State Fund, the return directly from it). On this

the item also includes the expenditure of income received on the receipt of returns

the accounts of the State budget in recent years, and therefore are not classified as

negative revenue, but as a positive expenditure (in organisational units of the State are not

issued from the accounts of revenue of the State budget, but from the accounts of expenditure).

Click 5909 is classified and unjust enrichment

(sections 451 to 459 of Act No. 40/1964 Coll., the civil code, as amended by

amended, and article up to 3005 2991 of Act No. 513/91 Coll.,

the Civil Code). Refund obtained pursuant to

invalid or cancelled contracts, however, belong to the item 5179.



-----------------------------------------------------------------------------------------------------------------------------------

599 Temporary classification of expenditure

-----------------------------------------------------------------------------------------------------------------------------------

5991 Temporary classification of expenditure

On this item as part of the so-called. Preset ID of the Crown

classified financial system [§ 3 (b). o) of Act 218/2000 Coll.

as amended by Act No. 501/2012 Coll.], which is part of an integrated

the information system of the State Treasury and that automatically classifies

the amount of the bank statements to unit budget songs such

the amounts of expenditure to expenditure accounts of the State budget, which of them

have not been written off on the basis of a payment order issued by the organizational

component of the State and therefore not included in the budget of the unit compositions

the reservation was made based according to § 34 paragraph 1. 4 of law No. 218/2000 Coll.

as amended by law No 501/2009 Coll., in particular expenses

made through cheque or on the basis of performance regulation

the decision of the precepts of the account receivable. This item may also

the branch of the State include already made spending that is

should be included in an item or another unit budget tracks

different from those which have been inserted after the expenditure before

before booking on this item spawns or such other budget units

tracks and assigns them to them. The financial system, click 5991 classified

whether or not revenue (minus expenses) expense accounts, the State budget. Expenditure

and income included on this item of the State from this

discards an item and be included on an item and the other units of the budgetary

tracks corresponding to their nature as soon as necessary to do so when it acquires the

information. This item is nerozpočtuje. At the end of the year or at the end of

each month there shall be no balance.





-----------------------------------------------------------------------------------------------------------------------------------

6 CAPITAL EXPENDITURE



-----------------------------------------------------------------------------------------------------------------------------------

61 Investment purchases and related expenditure



To group items 61 items include expenditure on acquisition of fixed

property and on its technical assessment. These expenses are in addition to the payments

the vendor of those assets also include expenditure on the values listed in

§ 55 para. 1 of Decree No. 410/2009 Coll., as amended by decrees no. 403/2011 Sb.

No 460/2009 Coll. and no 473/2013 Coll. Include amounts that are also suppliers

fixed assets is the value added tax, i.e.. includes

the whole of the price paid to the supplier (the so-called price including value added tax) and

not only the so-called. price without value added tax, even if the supplier

in the invoice or other document, on the basis of his organization for the delivery of

, lists (to refill items 5362). In case of activation of a custom

assets include only resources that have been spent to activate.



-----------------------------------------------------------------------------------------------------------------------------------

611 acquisition of intangible fixed assets



Expenditure on acquisition of intangible fixed assets, which is the intangible

assets (defined in item 5041), whose time

useful life longer than one year, the amount for which it was acquired, the excess

60 thousand CZK (section 11 of Decree No. 410/2009 Coll., shall be carried out

some of the provisions of Act No. 563/1991 Coll., on accounting, as amended by

amended, for some of the selected business units, as amended by

Regulations No 403/2006 and no 460/2012). On this item

podseskupení expenditure on obtaining permission to use copyright

works under license agreements concluded with their authors, or

podlicenčních contracts (§ 46 to 57 of the Copyright Act, from 1. 1.2014

§ 2358 to 2389 Act No. 513/91 Coll., civil code) and under contracts

legal entities which or natural persons who carry out property

rights of authors (articles 12 to 27 of the Copyright Act) as their heirs,

the legal heirs or successors of the State after their demise (section 26), employers

authors (section 58), collective works, main contractors (section 59) and collecting societies

Copyright (§ 95 to 104), if this permission has

nature of the right of ownership, in particular if it is not limited in time (if not

this nature of the, the expenditure on obtaining it belongs on an item or 5041

where appropriate, 5164), amount, kteráza the grant has been paid,

exceeds $ 60,000 and this permission is for a period longer than a year (if it is

for the year, or a shorter period or payment for them should not exceed 60 thousand CZK,

expenditure on his get are classified, click 5179). They also include rewards

holders of intangible assets protected by the laws on the protection of intellectual

ownership (owners of patentůa similar permissions) for the transfer of these

patents and similar privileges, if the organisation is exceptionally takes,

and that's where, if their applicability is longer than a year and reward higher

than 60 thousand CZK (transfer of patent under section 15 of the law on inventions and

improvement proposals, trade rights to the protected variety under the

§ 24 para. 1 of the law on the protection of varieties under the trade mark

§ 15 para. 1 of the law on trademarks, industrial design rights

pursuant to section 19 para. 1 and section 30 of the law on the protection of industrial designs, the conversion

utility model in accordance with § 12 para. 2 and § 21 para. 2 of the law on utility models

patterns and conversion of the topography of a semiconductor product by

§ 18 para. 2 of the Act on the protection of topographies of semiconductor products).

On item podseskupení 611 include expenditure on technical improvement

intangible assets, exceeds the price for technical

assessment in each individual case, paid 60 thousand CZK

(if it does not exceed the, the expenditure belongs to an item or 5172 5179);

price paid or the expiry date zhodnocovaného intangible assets

does not act.



-----------------------------------------------------------------------------------------------------------------------------------

6111 software



Expenditure on acquisition of intangible fixed assets, which are computer

programs. They are spending on getting permission to use computer programs

as copyright works under the license agreements concluded with their authors,

or podlicenčních (section 46 through 57 of the Copyright Act, from 1. 1.2014

§ 2358 to 2389 Act No. 513/91 Coll., civil code) and under contracts with

legal entities which or natural persons who carry out the property rights of authors

(section 12 to 27 of the Copyright Act) as their heirs, successors or heirs

or the State after their demise (section 26), employers (section 58), main contractors

collective works (section 59) and collecting societies copyright

(section 95 to 104), if this permission has the nature of the right of ownership,

in particular, if it is not limited in time (if not the nature of the, the expenditure on its

to obtain an entry belongs on 5042 or 5164), the amount for his

the grant has been paid, exceeds $ 60,000 and this computer program

It is applicable for more than a year (when to use less than a year or paid

the amount does not exceed $ 60,000, how to obtain permission to be classified

the item 5172). Click 6111 are classified as well as expenditure on technical

evaluation of computer programs, if the price paid for the technical

an assessment of each individual program exceeds 60 thousand CZK (if

does not exceed the, the expenditure on the item 5172); price or valuation zhodnocovaného

its period of application of the programme or not.

-----------------------------------------------------------------------------------------------------------------------------------

6112 valuable rights



Expenditure on acquisition of intangible fixed assets, which are not information

other signals or files permissions according to the law on the protection of intellectual

ownership. On this item include any expenditure of the Organization,

operating the equipment referred to in paragraph 2 (a). and) Act No. 383/2012 Coll.

on the terms of trading greenhouse gas emission allowances,

to purchase emissions allowances under section 8 (2). 2 of this Act.



-----------------------------------------------------------------------------------------------------------------------------------

6113 Intangible results of research and similar activities



Expenditure on transfer of rights to the results of research or development, which cannot be

protected under the laws of the ochraněduševního ownership (of the Copyright Act,

the law on inventions and rationalization proposals, the Act on the protection of the rights

to the varieties, ochrannýchznámkách law, law on the protection of industrial

designs, law on utility models, the Act on the protection of biotechnological

inventions, nor the law on the protection of topographies of semiconductor products), from

their owner [§ 11, 15 and 16 of the Act on the promotion of research, experimental

development and innovation (Act No. 131/2002 Coll., as amended)].

-----------------------------------------------------------------------------------------------------------------------------------

6119 Other purchases of intangible fixed assets




The expenditure referred to in podseskupení 611 items not listed

tank items 6111, 6112, and 6113. They are, in particular, expenditure on acquisition of

permission to use copyright works in addition to computer programs under

license agreements concluded with their authors, or podlicenčních

(section 46 through 57 of the Copyright Act, from 1. 1.2014 § 2358 to 2389 Act No. 513/91 Coll.,

the Civil Code) and under contracts with legal entities or natural persons,

that exercise the property rights of authors (articles 12 to 27 of the Copyright Act)

as their heirs, legal successors or heirs of the State after their demise

(section 26), employers (section 58), collective works, main contractors (section 59)

and copyright collecting societies (articles 95 to 104), if

the nature of the právavlastnického has this permission, especially if it is not

Limited (if not this nature, expenditure on obtaining it belongs

Click 5041 or popřípadě5164), the amount for the grant was

paid, exceeds $ 60,000 and this permission is for a period longer than a year

(if the year or period of kratšínebo payment for them should not exceed 60 thousand CZK,

expenditure on his get are classified, click 5179). This item includes

also rewards the holders of intangible assets protected by the laws on the protection of

intellectual property rights (the holders of patents and similar permissions) for the transfer of

These patents and similar privileges, if the organisation is exceptionally

takes, and that's where, if their application more than a year

and the reward exceeds 60 thousand CZK. Click 6119 are classified as well as expenditure on

technical evaluation of the intangible assets in addition to computer programs,

If the price paid for the technical assessment of each individual

case exceeds 60 thousand (if not exceed, the costs include the

item 5179); price or valuation of the intangible asset or zhodnocovaného

the period of its application, they do not determine. The item also includes expenditure 6119

referred to in the third sentence of the filling podseskupení 611 items.



-----------------------------------------------------------------------------------------------------------------------------------

612 acquisition of fixed hmotnéhomajetku



Components of expenditure on the acquisition of tangible fixed assets, as defined by the

§ 55 of Decree No. 410/2009 Coll., is zatřiďují according to their nature, under

each item podseskupení 612 (at present, the unit cost of 40 thousand.

And the shelf-life of one year), including project documentation processed

for the purposes of an application for a planning permit, the application for construction

permit and the actual povolenístavby.



-----------------------------------------------------------------------------------------------------------------------------------

6121 Buildings, halls and constructions



Expenditure on acquisition of buildings, other structures and other things and values with

the nature of tangible fixed assets, which are to be classified between buildings

accounting rules (article 14, paragraph 3, of Decree No. 410/2009 Coll., which

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

as amended, for some of the selected business units). On this

the item also includes the expenditure corresponding to the cost accounting rules

list as part of the valuation of fixed assets

(article 55 of the Decree No 410/2009 Coll.), and other similar expenses

with the acquisition of related. These expenses include in particular value added tax

paid organisations from the transferred obligations (section 92a of Act No. 235/2004 Coll.,

about value added tax, as amended by law No 47/2007 Sb.) for building

work (section 92e same law) for the acquisition of buildings, other structures and other

things and values referred to in the first sentence. The item includes expenses incurred by 6121

from the 1. 1.2014 for the acquisition of buildings with the land on which it stands (structures, which

are under section 506 of the Act No. 513/91 Coll., civil code, part of the land),

If the expenditure on the acquisition of the building from the land acquisition expenses separate.



-----------------------------------------------------------------------------------------------------------------------------------

6122 Machines, apparatus and equipment

-----------------------------------------------------------------------------------------------------------------------------------

6123 means of transport



Including purchases of transport equipment.

-----------------------------------------------------------------------------------------------------------------------------------

6124 perennial crops

-----------------------------------------------------------------------------------------------------------------------------------

6125 computing



Including data networks.



-----------------------------------------------------------------------------------------------------------------------------------

6127 artwork and articles



The acquisition of works of art and objects for the purpose of the decoration and the addition of Interior and

exteriors that can be appreciated under the legislation.

-----------------------------------------------------------------------------------------------------------------------------------

6129 the purchase of tangible fixed assets not included elsewhere



Including, for example. purchase základníhostáda and farm animals.

-----------------------------------------------------------------------------------------------------------------------------------

613 Land

-----------------------------------------------------------------------------------------------------------------------------------



6130 Land



Expenditure on acquisition of land. Expenditure from 1. 1.2014 at acquisition

buildings with the land on which it stands (structures that are based on

section 506 of the Act No. 513/91 Coll., civil code, part of the land), where

expenditure on acquisition of the building from the expenditure on the acquisition of the land,

include the item 6121.

-----------------------------------------------------------------------------------------------------------------------------------



-----------------------------------------------------------------------------------------------------------------------------------

62 the purchase of stocks and shares

-----------------------------------------------------------------------------------------------------------------------------------



6201 purchase shares



This item includes the amounts for which the Organization buys the shares, as well as the amounts,

governing the organisation as upisovatelka shares paid subscribed shares,

both in setting up a akciovéspolečnosti, so increasing its

the share capital.



-----------------------------------------------------------------------------------------------------------------------------------

6202 Purchase shares



For example. deposit into a limited liability company



-----------------------------------------------------------------------------------------------------------------------------------

6209 Purchase other property claims



In particular, payment to a person authorized under laws on the mitigation of property

injustices from which the Organization buys the right to release things according to these

laws.



-----------------------------------------------------------------------------------------------------------------------------------

63 Investment transfers



The various subjektůje similar items in clusters 52.53 and

54.



-----------------------------------------------------------------------------------------------------------------------------------

631 Investment transfers to business entities


-----------------------------------------------------------------------------------------------------------------------------------

6311 Investment transfers finančníminstitucím



Investment transfers to banks (Act No. 21/1992 Coll., as amended

regulations), insurance companies (Act No. 363/1999 Coll., as amended)

and savings and úvěrním cooperatives (Act No 87/1995 Coll., as amended

regulations) except those that belong to the item 6314. They also include investment

transfers to these bodies set up by the legal entities, i.e. the education.

persons under section 124 to 140 Education Act (Act No. 561/2004 Coll.

in the wording of later regulations).

-----------------------------------------------------------------------------------------------------------------------------------

6312 Investment transfers to non-financial business entities-natural persons



Investment transfers to individuals developing the business or

another self-employed in addition to financial activities. Include

Here the investment transfers these individuals established educational

legal persons, i.e.. persons under section 124 to 140 Education Act (Act

No 561/2004 Coll. as amended).

-----------------------------------------------------------------------------------------------------------------------------------

6313 Investment transfers to non-financial business entities-legal persons



Investment transfers pursuant to the commercial code (subjektůmzřízeným public

trading companies, komanditním companies, companies with limited liability

limited, public limited liability companies and cooperatives) and other regulations as legal

the person developing the business or other self-employed activities

In addition to financial activities with the exception of transfers, which include click 6315.

This includes investment transfers these legal persons established by the educational

legal persons, i.e.. persons under section 124 to 140 Education Act

(Act No. 561/2004 Coll. as amended).



-----------------------------------------------------------------------------------------------------------------------------------

6314 Investment financial institutions similar transfers in ownership

State



Investment transfers to public limited liability companies, which are banks or

to perform analogous duties as banks which are mainly owned by

the State and the institutions established by law, which perform a similar activity

as banks and managing state assets. These include, in particular, investment

transfers to the Czech-Moravian guarantee and Development Bank, the export guarantee

and insurance companies and the Czech Export Bank (Act No. 58/1995 Coll.

in the wording of later regulations). This includes investment transfers

legal persons, i.e. the education. persons under section 124 to 140 school

the law (Act No. 561/2004 Sb.ve as amended), if

These bodies were established.

-----------------------------------------------------------------------------------------------------------------------------------



6315 Investment transfers to selected business entities owned by the

State



Investment transfers to support and guarantee rolnickému and forestry

the Fund, the Czech Consolidation Agency (Act No. 241/2001 Coll., as amended by

amended), its affiliates, management of railway

traffic routes, the wine Fund and joint-stock company Center-(F).

This includes investment transfers to legal persons, i.e. the education. persons under

section 124 to 140 Education Act (Act No. 561/2004 Coll., as amended by

amended) if bybyly these bodies were established.

-----------------------------------------------------------------------------------------------------------------------------------

6319 other investment transfers to business entities

-----------------------------------------------------------------------------------------------------------------------------------



632 Investment transfers to non-profit and similar organizations

-----------------------------------------------------------------------------------------------------------------------------------

6321 Investment transfers generally beneficial companies



Investment transfers to companies incorporated under the law on General

beneficial societies (Act No. 247/1995 Coll., as amended

regulations). This includes the investment priorities of the legal persons, transfers

i.e.. persons under section 124 to 140 Education Act (Act No. 561/2004 Coll.

as amended), set up by public benefit companies

If this Act, dismantled the new civil code, and

continue to be governed by (section 3050 of Act No. 513/91 Coll., civil code).

-----------------------------------------------------------------------------------------------------------------------------------

6322 Investment transfers to clubs



Investment transfers associations (§ 214 to 302 of the law No. 513/91 Coll., the civil

Code). This includes the investment priorities of the legal persons, transfers

i.e.. persons under section 124 to 140 Education Act (Act No. 561/2004 Coll.

in the wording of later regulations) set up by the associations.



-----------------------------------------------------------------------------------------------------------------------------------

6323 Investment transfers to the churches anáboženským companies



Investment transfers to the churches anáboženským companies registered pursuant to

the law on churches and religious societies (Act No. 3/2002 Coll., as amended by

amended). This includes investment transfers established by them

legal persons, i.e. the education. persons under section 124 to 140 Education Act

(Act No. 561/2004 Coll. as amended).

-----------------------------------------------------------------------------------------------------------------------------------

6324 Investment transfers community owners

-----------------------------------------------------------------------------------------------------------------------------------



6329 other investment transfers to non-profit and similar organizations



These include investment transfers if they are not classifiable in any of the

the previous items, in particular transfers fundacím and institutions

(sections 303 to 418 of Act No. 513/91 Coll., civil code).



-----------------------------------------------------------------------------------------------------------------------------------

633 Investment transfer to public budgets of the central level

-----------------------------------------------------------------------------------------------------------------------------------

6331 Investment transfers to the State budget

-----------------------------------------------------------------------------------------------------------------------------------

6332 Investment transfers to Government funds

-----------------------------------------------------------------------------------------------------------------------------------

6333 zvláštnímfondům Investment transfers to the central level

-----------------------------------------------------------------------------------------------------------------------------------

6334 Investment transfers funds social and health insurance

-----------------------------------------------------------------------------------------------------------------------------------

6335 Investment transfers government financial assets

-----------------------------------------------------------------------------------------------------------------------------------

6339 other investment transfers to other public budgets


-----------------------------------------------------------------------------------------------------------------------------------



634 Investment transfer to public budgets of the territorial level



The items in this podseskupenípoložek include investment transfers to municipalities,

regions, regional councils and voluntary clusters of municipalities. For a municipality is considered to be

also the capital city of Prague.

-----------------------------------------------------------------------------------------------------------------------------------



-----------------------------------------------------------------------------------------------------------------------------------



6341 Investment transfers to municipalities

-----------------------------------------------------------------------------------------------------------------------------------

6342 Investment transfers to the regions

-----------------------------------------------------------------------------------------------------------------------------------

6343 Investment transfers to municipalities under the General subsidy relation

-----------------------------------------------------------------------------------------------------------------------------------

6344 Investment transfers to the regions in the framework of the overall subsidy relation

-----------------------------------------------------------------------------------------------------------------------------------

6345 Investment transfers to regional councils



Investment transfers to subjektůmzřízeným and functioning in accordance with § 15 to 17

Act No. 247/2000 Coll., on the promotion of regional development, as amended by law

No. 138/2006 Sb.

-----------------------------------------------------------------------------------------------------------------------------------

6349 other investment transfer to public budgets of the territorial level



Investment transfers to other public budgets of territorial levels than municipalities,

regions and regional councils, is currently voluntary volumes.



-----------------------------------------------------------------------------------------------------------------------------------



635 Investment and a similar transfer to allowance organizations

-----------------------------------------------------------------------------------------------------------------------------------



6351 Investment transfers contribution organisations established by

Investment transfers which chapters of the State budget, the Manager of the County

municipalities and voluntary contribution organisations provide the volumes of municipalities,



which are the founders, with the exception of investment transfers, that region,

municipalities and communities provide the volumes established by voluntary contribution

organizations from funds that are for this purpose from the

Another veřejnéhorozpočtu (these include click 6356).



-----------------------------------------------------------------------------------------------------------------------------------

6352 Investment transfers to universities



Includes investment transfers provided by the universities

-----------------------------------------------------------------------------------------------------------------------------------

6353 Investment transfers to legal persons set up by the State educational authorities,

the County and the municipalities



Investment transfers to legal persons, i.e. the education. persons under

section 124 to 140 Education Act (Act No. 561/2004 Coll. as amended

regulations), set up by the Ministry of education, youth and sports,

the County, municipalities and voluntary volumes. Investment transfers school

legal entities established in other legal entities or natural

persons who belong to the relevant item podseskupení 631 and 632, on which

include their founders.

-----------------------------------------------------------------------------------------------------------------------------------

6354 Investment transfer to public research institutions



Investment transfers to public research institutions, i.e.. the persons set up by the

State, region or municipality podlezákona no 341/2005 Coll., on public

research institutions.

-----------------------------------------------------------------------------------------------------------------------------------



-----------------------------------------------------------------------------------------------------------------------------------

6356 other investment transfers contribution organisations established by



Investment transfers, which the County, municipalities and municipalities to provide dobrovolnésvazky

allowance organizations of which they are the providers of the funds

of the transfers, which for this purpose, they have received from the public purse from another

entity.

On this item to be classified community, voluntary transfers to municipalities and the County volumes

your contribution organisations for which holds the role of intermediaries

(this grouping of items in 52).



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6359 other Investment transfers to allowance organizations



Character transfers payments AFTER they have set up other founders.



-----------------------------------------------------------------------------------------------------------------------------------

636 Investment transfers own funds



-----------------------------------------------------------------------------------------------------------------------------------

6361 Investment transfers to the Reserve Fund of organisational units of the State



-----------------------------------------------------------------------------------------------------------------------------------

637 Investment transfers to the population

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Special-purpose investment transfers to non-6371 to natural persons



Includes transfers provided by the "general interest" under the subsidy programs

natural persons who are not entrepreneurs as in

5493 items, but if for investment purposes.

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6379 other investment transfers to the population

-----------------------------------------------------------------------------------------------------------------------------------

638 Investment transfers to abroad

-----------------------------------------------------------------------------------------------------------------------------------

6380 Investment transfers to abroad

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64 Investment rental resources



The various subjektůje similar items in clusters 52.53 and

54.

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641 Investment rental business entities resources



-----------------------------------------------------------------------------------------------------------------------------------

6411 Investment funds lent to financial institutions



Repayable investment transfers to banks (Act No. 21/1992 Coll., as amended by

amended), insurance companies (Act No. 363/1999 Coll., as amended by

amended) and savings and úvěrním cooperatives (Act No 87/1995 Coll.

in the wording of later regulations) except those that belong to the item 6414.



-----------------------------------------------------------------------------------------------------------------------------------

6412 Investment rental prostředkynefinančním business entities-natural

persons

-----------------------------------------------------------------------------------------------------------------------------------

6413 Investment rental business non-financial resources

subjects-legal persons




-----------------------------------------------------------------------------------------------------------------------------------

6414 Investment rental resources financial and similar institutions

owned by the State



Repayable investment transfers to public limited liability companies, banks

or to perform analogous duties as banks which are mainly owned by

the State and the institutions established by law, which perform a similar activity

as banks and managing state assets. These include, in particular, non-investment

transfers to the Czech-Moravian guarantee and Development Bank, the export guarantee

and insurance companies and the Czech Export Bank (Act No. 58/1995 Coll.

in the wording of later regulations). This includes repayable investment

transfers to legal persons, i.e. the education. persons under section 124 to 140

the Education Act (Act No. 561/2004 Coll., as amended),

If these bodies were established.



-----------------------------------------------------------------------------------------------------------------------------------

6415 Investment rental resources selected business entities

owned by the State



Repayable investment transfers to support and guarantee rolnickému and forestry

the Fund management of the railway infrastructure,

The wine Fund and a public limited company

Center-f. includes repayable investment priorities of legal transfers

persons, i.e.. persons under § 124až 140 Education Act (Act No. 561/2004 Coll.

in the wording of later regulations), if these bodies were established.



-----------------------------------------------------------------------------------------------------------------------------------

6419 other investment rental business entities resources

-----------------------------------------------------------------------------------------------------------------------------------

642 Investment rental resources to non-profit and similar organizations

-----------------------------------------------------------------------------------------------------------------------------------



6421 Investment rental resources beneficial to companies



-----------------------------------------------------------------------------------------------------------------------------------

6422 Investment rental means the civic association

-----------------------------------------------------------------------------------------------------------------------------------

6423 Investment funds lent to churches and religious communities



-----------------------------------------------------------------------------------------------------------------------------------

6424 Investment rental community resources unit owners



-----------------------------------------------------------------------------------------------------------------------------------

6429 other investment rental resources and similar non-profit organizations

-----------------------------------------------------------------------------------------------------------------------------------

643 Investment lent resources to public budgets of the central level

-----------------------------------------------------------------------------------------------------------------------------------

6431 Investment rental means State budget

-----------------------------------------------------------------------------------------------------------------------------------

6432 Investment rental resources national funds

-----------------------------------------------------------------------------------------------------------------------------------

6433 Investment rental resources special funds of the central level

-----------------------------------------------------------------------------------------------------------------------------------

6434 Investment rental resources funds social and health insurance

-----------------------------------------------------------------------------------------------------------------------------------

6439 other investment rental resources to other public budgets

-----------------------------------------------------------------------------------------------------------------------------------

644 Investment lent resources to public budgets of the territorial level

-----------------------------------------------------------------------------------------------------------------------------------

6441 Investment rental resources to municipalities

-----------------------------------------------------------------------------------------------------------------------------------

6442 Investment rental resources regions



-----------------------------------------------------------------------------------------------------------------------------------

6443 Investment rental resources regional councils



Investment returns transfers and functioning according to the bodies set up by

§ 15 to 17 of Act No. 247/2000 Coll., on the promotion of regional development,

as amended by Act No. 137/2006 Coll.



-----------------------------------------------------------------------------------------------------------------------------------

6449 other investment funds lent to public budgets-local level

-----------------------------------------------------------------------------------------------------------------------------------

645 Investment rental resources contribution and similar organizations

-----------------------------------------------------------------------------------------------------------------------------------

6451 Investment rental resources contribution organisations established by

-----------------------------------------------------------------------------------------------------------------------------------

6452 Investment lent funds to universities



Includes investment lent funds to universities.

-----------------------------------------------------------------------------------------------------------------------------------

6459 Investment rental resources other allowance organizations

-----------------------------------------------------------------------------------------------------------------------------------

646 Investment rental resources population

-----------------------------------------------------------------------------------------------------------------------------------

6460 Investment rental resources population

-----------------------------------------------------------------------------------------------------------------------------------

647 Investment rental resources abroad

-----------------------------------------------------------------------------------------------------------------------------------

6470 Investment rental resources abroad

-----------------------------------------------------------------------------------------------------------------------------------

67 Investment transfers to the National Fund



Investment funds transferred to the National Fund for the implementation of

obligations arising from international agreements.

-----------------------------------------------------------------------------------------------------------------------------------

671 Investment transfers the National Fund to co-finance the Phare programme

-----------------------------------------------------------------------------------------------------------------------------------

6710 Investment transfers to the National Fund to co-finance the Phare programme

-----------------------------------------------------------------------------------------------------------------------------------

672 Investment transfers the National Fund to co-finance Ispa

-----------------------------------------------------------------------------------------------------------------------------------

6720 Investment transfers to the National Fund to co-finance Ispa

-----------------------------------------------------------------------------------------------------------------------------------

673 Investment transfers the National Fund for co-financing the Sapard programme


-----------------------------------------------------------------------------------------------------------------------------------

6730 Investment transfers to the National Fund for co-financing the Sapard programme

-----------------------------------------------------------------------------------------------------------------------------------

674 Investment transfers the National Fund to co-finance community

programs

-----------------------------------------------------------------------------------------------------------------------------------

6740 Investment transfers to the National Fund to co-finance community

programs

-----------------------------------------------------------------------------------------------------------------------------------

675 Investment transfers Národnímufondu to the co-financing of other programs

Of the European communities and the CZECH REPUBLIC

-----------------------------------------------------------------------------------------------------------------------------------

6750 Národnímufondu conversions to co-finance Investment programmes

Of the European communities and the CZECH REPUBLIC

-----------------------------------------------------------------------------------------------------------------------------------

676 Investment for co-financing of national fund transfers related to

by providing assistance to the CZECH REPUBLIC from abroad

-----------------------------------------------------------------------------------------------------------------------------------

6760 Investment National Fund to co-finance transfers related to

by providing assistance to the CZECH REPUBLIC from abroad

-----------------------------------------------------------------------------------------------------------------------------------

679 other investment transfers to the National Fund

-----------------------------------------------------------------------------------------------------------------------------------

6790 other investment transfers to the National Fund

-----------------------------------------------------------------------------------------------------------------------------------

69 other capital expenditure

-----------------------------------------------------------------------------------------------------------------------------------

690 other capital expenditure

-----------------------------------------------------------------------------------------------------------------------------------

6901 Reserve capital expenditure



It is intended only for the budgeting provisions for capital spending, the fact is

hashes in accordance with species nature of expenditure.

-----------------------------------------------------------------------------------------------------------------------------------

other capital expenditure 6909 n.e.c.



This includes all capital expenditures to other items unclassifiable class 6.

-----------------------------------------------------------------------------------------------------------------------------------

8 FINANCING



The item class 8 are the movements of the bank accounts (crediting of cash

resources on these accounts and debiting of funds from them) of cash

the funds, to which according to § 1 (1). 1 of Decree budget structure applies,

having the nature of the receipt of the funds in order to meet the deficit

received from loans and other sources, to which they are to be returned (including the

received for the sale of vlastníchdluhopisů), cut from the sale of shares

or other part of the property taken out of temporarily free funds

Money Fund with the intention of later sell at a profit and is conceded

as an installment of funds lent to other bodies for the purpose of

their assessment and the nature of the release of funds for the purpose of their

evaluation of offloaded to other entities as a loan or other financial

devices intended to return (including the converted as a price for the purchase of

foreign bonds) or jakožtocena for the purchase of shares or other components

assets acquired from dočasněvolných funds money Fund

with the intention of later with ziskemprodat and issued as an installment

borrowed funds. For this acceptance and release shall not be considered

the movements of the liquidity management of the accounts of the State Treasury of the Ministry of finance.

These accounts are used in the context of the summary accounts of the State Treasury

and budgetary. Receipt of the funds on the

class 8 entries plus and minus release writes with the exception

the registration of transfers, to the nature of the repairs of the transfers already carried out,

such as transfers between own accounts, return false

payments (8300) and the transfer of foreign exchange gains contained in the received

in the chapter the national debt from the account for the management of the State payments

the debt to the revenue account of the chapter (item 2143) and the transfer of its

expense account to the account for the management of the national debt to pay for foreign currency exchange

losses incurred when issuing from this account (5142).



-----------------------------------------------------------------------------------------------------------------------------------

81 Financing out of the territory



Includes funding for resident banks, households, businesses and other

organizations and other domácímirozpočty.

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811 short-term financing



The financing of the splatnostido period of one year.

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8111 Short-term bonds issued



Receipt of the proceeds of the sale of short-term bonds. Write on this item

represents the increase in the funding of the (+), but can also reverse entries. On this

the item refers to the amount of the nominal value of the bonds sold. If

the amount for which the bonds have been sold, net of the aliquot interest yield,

greater than the amount of the nominal value, the difference between the two amounts

Click 2141; in the case of government bonds and sells them to Ministry

the Ministry of finance, the amount of the difference to converts the income

an account of the State budget and the write-off of account revenue from sales of State

bonds, it shall be placed on stejnoupoložku as the amount for which the bonds

sold, and thus it shall be reduced to the amount of the nominal value of the bonds sold.

Similarly, even when the settlement of aliquots of interest income.

If the amount at which the bonds were sold, net of the aliquot interest

the yield, the lower the rozdílna item, 5141; in the case of government bonds

and sells it is therefore Ministerstvofinancí, converts the Ministry difference amount

from the account of the State budget expenditure on the account to which the sales

from the sale of government bonds recover, while writing off from spending account

It shall be placed on an item and when 5141 credited to account revenues from the sale of State-owned

bonds to the same item as the amount for which the bonds have been sold,

and it will increase the amount of the nominal value of the bonds sold.

-----------------------------------------------------------------------------------------------------------------------------------

8112 instalments paid short-term bonds issued



Payment (redemption) of the custom of short-term bonds. Write to this

item represents a decrease in funding (-), but can also reverse entries.

This is a release that represents the convert for the account of the entity which bonds

issued by the organizations (the State, local government unit) bought and which

be repaid by, or on behalf of the entity which manages its accounts receivable (not


for transfers between bank accounts of the Organization in order to concentrate

the amounts of these payments, you are on item 8300). On this item,

the amount of the nominal value to be classified due bonds. If in the case

back purchases amount for repurchased bonds, net nižbyly

the aliquot interest yield is lower than the amount of the nominal value,

the difference between the two amounts, click 2141; in the case of government bonds

and purchases is therefore the Ministry of finance, the Ministry of the amount converts

the difference to the appropriate revenue account of the State budget and the write-off of

from the account from which the funds are released to pay back the State purchases

bonds, it shall be placed on the same item as the amount for which the bonds were

repurchased, thus reducing the amount of the nominal value of the bonds sold.

If the amount at which the bonds were sold, net of the aliquot interest

the yield, the higher the rozdílna item 5141; in the case of government bonds

and purchases is therefore the Ministry of finance, the Ministry of the amount converts

the difference from the expense account of the State budget to the account from which the

publishes the means to pay back purchases of government bonds, while writing off

expense account of it include napoložku and 5141 credit payments

purchases of government bonds back to the same item as the amount

for which the bonds have been sold, and it will increase the amount of the nominal value of the

sold bonds. From the expenditure of the State budget also converts an aliquot

interest income from buyouts, IE. part of the coupon State bonds

accrued for the period since the last coupon payment until the date of redemption of the relevant

part (tranche) bond issue. In the event that payment of the coupon still

There, it is a part of the coupon accrued from the date of publication of the first part of the issue

the bond to the moment zpětnéhoodkupu. This accrued interest is paid by the issuer

the investor for the period when he held the bond, but he will not be paid for it.

-----------------------------------------------------------------------------------------------------------------------------------

8113 Short-term received rental resources



The adoption of short-term borrowed funds on this item represents

the increase in funding (+), but can also reverse entries.

-----------------------------------------------------------------------------------------------------------------------------------

8114 instalments paid short-term borrowed funds received



The payment of the previously adopted borrowed funds within the meaning of item 8113. Write

This item represents a decrease in funding (-), but can also be the opposite

writes. This is a release that represents the convert for the account of the entity which

Organization (the State, the territorial samosprávnému unit), the funds in the form of

loan or loans borrowed and which shall be repaid by (it's not about conversions between

the Organization's own bank accounts in order to concentrate the amounts

on such repayments, you include an item 8300).



-----------------------------------------------------------------------------------------------------------------------------------

8115 change in short-term funds in bank accounts in addition to the accounts

State financial assets, which make up a chapter of OSFA.



(1) the change in the status of funds in bank accounts between the beginning and the end of the

výkazního period. This entry is used for budgeting and by

the actual difference between the status of resources on short-term bank

accounts from start to konceobdobí to be entered in the financial statement.

The increase of appropriations since the beginning of the end of the period, a decrease of

funding on this item (reduces the value of this entry). Reduction of the

the State of the resources from the beginning to the end of the period represents an increase

funding on this item (increases the value of this entry). The use of this

item does not constitute a financial operation; the item will not appear in the accounts.

Change the status of the accounts is determined to výkazovým days and stated in the financial statement

[section 9.2 (b), (e)), annex 3, paragraph 3.1. (d)) of the annex No 5, and

point 7 of annex 6 to Regulation No. 5/2014 Sb.].

(2) the item includes the state changes bank accounts, the State budget and

the bank accounts in relation to the national budget of leads

The Ministry of finance, with the exception of bank accounts whose income and

expenditure consists of Chapter Operations of State financial assets

(article 10, paragraph 5, of law No. 218/2000 SB., as amended by Act No. 320/2002 Coll.);

those are classified on 8116 item. They are the income and expenditure accounts

the State budget [§ 3 (b), (h)), item 1, the budgetary rules], accounts

State-owned financial assets (paragraph 2 of the same letter) associated with the operation and

umořováním of the national debt (public accounts financial assets with the exception of

accounts of State financial assets, which make up a chapter of the revenue and expenditure

OSFA), accounts for debt management (paragraph 3 of the same letter, with the exception of

accounts for the liquidity management of the Treasury and accounts whose sources are

long-term loans from abroad), including accounts that the Ministry of

finance for this purpose shall be established elsewhere than in the Czech National Bank. The territorial

local government units and státnífondy on this item to be classified changes

the status of all their bank accounts for the short-term domestic cash

resources and organizational units of the State of their bank status changes

accounts of reserves.

(3) if at the end of the period of výkazního the State of the funds to the Bank

accounts of the money of the Fund in the aggregate negative and early výkazního

the period was positive in the aggregate, the amount of the reduction in resources

the amount of the reduction shall divide the own funds (the amount of the credit

balance at the beginning of výkazního period) and the amount of borrowed funds

(the amount of the debit zůstatkuna the end of the výkazního period); If at the end of

výkazního period this status, negative, and at its beginning was also negative,

but higher than at the end of, or was zero, the entire amount of the reduction

debit balance for the amount of borrowed funds. Click the 8115

be included (plus) just částkasnížení, while the amount of own funds

borrowed funds shall be included (plus) 8905. When using the

the entry for classification of 8115 changes to the State of resources in one or

several bank accounts that they themselves do not constitute a cash fund, divides

the amount of the reduction of resources for the amount of the reduction of custom

the resource and the amount of borrowed funds only if the debit

the balance of that account or those accounts or debit balance reduction

that account or those accounts are caused by the acceptance of

funds from different Money Fund (not covered by increasing State

funds to other bank accounts the same money Fund),

for example, are caused by the adoption of the overdraft loan. By reducing the

debit balance means changing account status from zero to a negative

the amount or negative amount to the amount still lower.

(4) if at the end of the period of výkazního the State of the funds to the Bank

accounts of the money of the Fund in the aggregate positive and early výkazního period


He was in the aggregate amount of the increase is negative, the status of the funds shall be allocated to the

the amount of the increase of own funds (the amount of the credit balance on the

the end of the výkazního period) and the amount of the payment of borrowed funds (amount

debit balance at beginning of period výkazního); If at the end of

výkazního period this status, negative or zero, and at its beginning was

negative and lower than at the end, the entire amount of the increase in debit

balance of payment for the amount of borrowed funds. Click the 8115

include (minus) only the amount of the increase in own resources, while

the amount of the remuneration shall be borrowed funds (minus)

8905. entry is used for the classification of the status change of 8115 resources

on one or several bank accounts, which they do not consist of cash

the Fund, the amount of the increase in State funds for the amount of the increase

own funds and the amount of the payment of borrowed funds only

If the removal or increase the debit balance of the account

or these accounts are caused by the payment of funds

borrowed money from another Fund (not caused by the reduction in

State funds for the same money Fund accounts jinýchbankovních)

for example, are caused by repayment of overdraft loan. By increasing the

debit balance means changing the status of the account of the negative amounts on

the higher the negative amount (in absolute value lower), for example, from-200

$ $ 100 on-or to zero.



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8116 status change bank accounts short-term funds of State financial assets,

which make up a chapter OSFA



(1) the item uses only the Ministry of finance, for the state changes of Bank

accounts, which results in the context of State budget and whose changes

States are excluded from the item 8115. They are the state changes of bank accounts

State financial assets, which make up a chapter of the revenue and expenditure Operations

State-owned financial assets (article 10, paragraph 5, of the budgetary rules). Changes

conditions of the bank accounts of State financial assets, whose incomes and expenditures

Chapter Operations of State financial assets (OSFA) do not form, but are

associated with the management of státníhodluhu, and which are government financial accounts

assets and amortization of servicing the national debt, and the state changes of Bank

accounts of the State budget of all chapters except Chapter OSFA are classified

Click 8115.

(2) For state changes bankovníchúčtů included on this item, which

at the beginning or the end of the výkazního period showed a debit balance,

shall apply mutatis mutandis to paragraph 3 a4 filling 8115 entries.



-----------------------------------------------------------------------------------------------------------------------------------

8117 Active short term liquidity management-revenue operations



This includes in particular income from foreign sales of purchased short-term

bonds or shares on the domestic financial market, taken in order to control

liquidity, if necessary. other operations whose purpose is the maximum valorisation

temporarily free funds. It does not apply to purchases of securities

papers, realized as an act of budgetary policy, where the primary purpose is to

help the entity or active participation in the management of that body (in which

use the grouping items 62 or 56. 64.) does not apply, or

for borrowed funds and their repayments, whose purpose was

targeted support of the body (in particular rental resources-reversible

bailout-own set up or established organizations, etc. -These

borrowed funds shall be included on a grouping of 56. This item 64).

and all budgetary accounts are not used the song the liquidity management of the State Treasury

The Ministry of finance, which are used in the framework of the national accounts aggregates

the cash register.

-----------------------------------------------------------------------------------------------------------------------------------

8118 Active short term liquidity management operations-expenditure



As for the other (expense) item to an item 8117.



-----------------------------------------------------------------------------------------------------------------------------------

8117 Active short term liquidity management-revenue operations



This includes in particular income from foreign sales of purchased short-term

bonds or shares on the domestic financial market, taken in order to control

liquidity, if necessary. other operations whose purpose is the maximum valorisation

temporarily free funds. It does not apply to purchases of securities

papers, realized as an act of budgetary policy, where the primary purpose is to

help the entity or active participation in the management of that body (in which

use the grouping items 62 or 56. 64.) does not apply, or

for borrowed funds and their repayments, whose purpose was

targeted support of the body (in particular rental resources-reversible

bailout-own set up or established organizations, etc. -These

borrowed funds shall be included on a grouping of 56. This item 64).

and all budgetary accounts are not used the song the liquidity management of the State Treasury

The Ministry of finance, which are used in the framework of the national accounts aggregates

the cash register. On this item are referred to the adoption and release of funds

If the item does not belong on 8417.

-----------------------------------------------------------------------------------------------------------------------------------

8118 Active short term liquidity management operations-expenditure



As for the other (expense) item to an item 8117.

On this item are referred to the adoption and release of funds, if

does not belong to the item 8417.



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812 long-term financing



Financing with a splatnostinad one year.

-----------------------------------------------------------------------------------------------------------------------------------

8121 Long-term bonds issued



Receipt of the proceeds of the sale of long-term bonds. Write on this item

an increase (+). This item refers to the amount of

the nominal value of the bonds sold. If the amount at which the bonds

sold, net of the aliquot interest yield is higher than the nominal amount

values, the difference amounts to item mezioběma 2141; in the case of

Government bonds and sells them, therefore, the Ministry of finance, Ministry of converts

the amount of the difference to the appropriate revenue account of the State budget and the write-off of

from the account of revenues from the sale of government bonds, it shall be placed on the same item as the

the amount for which the bonds have been sold, and it will reduce the amount of the nominal

the value of the bonds sold. Similarly, the settlement proceeds

aliquots of interest income. If the amount for which it sold bonds,

NET about the aliquot interest return, lower, putting the difference click 5141;

in the case of government bonds and sells them, therefore, the Ministry of finance, transfer


the Department of the amount of the difference from the expense account of the State budget

the account to which the sales of government bonds recover, while writing off

expense account of it include napoložku and 5141 credited to account revenues

from the sale of government bonds to the same item as the amount for which the bonds

sold, and thus it will increase the amount of the nominal value of the bonds sold.

-----------------------------------------------------------------------------------------------------------------------------------

8122 instalments paid long-term bonds issued



Payment (redemption) of their own long-term bonds. Write to this

item represents a decrease in funding (-).

This is a release that represents the convert for the account of the entity which bonds

issued by the organizations (the State, local government unit) bought and which

be repaid by, or on behalf of the entity which manages its accounts receivable (not

for transfers between bank accounts of the Organization in order to concentrate

the amounts of these payments, you are on item 8300). On this item,

the amount of the nominal value to be classified due bonds. If in the case

back purchases amount for repurchased bonds, net nižbyly

the aliquot interest yield is lower than the amount of the nominal value,

the difference between the two amounts, click 2141; in the case of government bonds

and purchases is therefore the Ministry of finance, the Ministry of the amount converts

the difference to the appropriate revenue account of the State budget and the write-off of

from the account from which the funds are released to pay back the State purchases

bonds, it shall be placed on the same item as the amount for which the bonds were

repurchased, thus reducing the amount of the nominal value of the bonds sold.

If the amount at which the bonds were sold, net of the aliquot interest

the yield, the higher the rozdílna item 5141; in the case of government bonds

and purchases is therefore the Ministry of finance, the Ministry of the amount converts

the difference from the expense account of the State budget to the account from which the

publishes the means to pay back purchases of government bonds, while writing off

expense account of it include napoložku and 5141 credit payments

purchases of government bonds back to the same item as the amount

for which the bonds have been sold, and it will increase the amount of the nominal value of the

sold bonds. From the expenditure of the State budget also converts an aliquot

interest income from buyouts, IE. part of the coupon State bonds

accrued for the period since the last coupon payment until the date of redemption of the relevant

part (tranche) bond issue. In the event that payment of the coupon still

There, it is a part of the coupon accrued from the date of publication of the first part of the issue

the bond to the moment zpětnéhoodkupu. This accrued interest is paid by the issuer

the investor for the period when he held the bond, but he will not be paid for it.

-----------------------------------------------------------------------------------------------------------------------------------

8123 long-term received rental resources



The adoption of the long-term půjčenýchprostředků organizations. Write on this item

an increase (+).

-----------------------------------------------------------------------------------------------------------------------------------

8124 instalments paid long-term borrowed funds received



The payment of the previously adopted borrowed funds within the meaning of item 8123. Write

This item represents a decrease in funding (-). This is a release that

represents the transfer of the body that the Organization (State, territorial

samosprávnému a whole) funds in the form of a loan or the loan borrowed

and to whom shall be repaid by (it's not about conversions between its bank accounts

Organization in order to concentrate the amounts of these payments, you are on

item 8300).

-----------------------------------------------------------------------------------------------------------------------------------



change in long-term funds 8125 on bank accounts



(1) the change in the status of funds in bank accounts between the beginning and the end of the

výkazního period. This entry is used for budgeting and by

the actual difference between the State of resources in the long term bank

accounts from start to konceobdobí to be entered in the financial statement.

The increase of appropriations from the beginning to the end of the period represents the

the reduction in funding on this item (reduces the value of this entry).

Reduction of appropriations from the beginning to the end of the period represents an increase

funding on this item (increases the value of this entry). The use of this

item does not constitute a financial operation; the item will not appear in the accounts.

Change the status of the accounts is determined to výkazovým dates and lists in the financial

statement [section 9.2 (b), (e)), annex 3, paragraph 3.1. (d)) of annex # 5

and paragraph 7 of annex 6 to Regulation No. 5/2014 Sb.].

(2) For state changes bankovníchúčtů included on this item, which

at the beginning or the end of the výkazního period showed a debit balance,

shall apply mutatis mutandis to paragraph 3 a4 filling 8115 entries.

-----------------------------------------------------------------------------------------------------------------------------------



8127 Active long-term liquidity management-revenue operations



This includes in particular income from foreign sales of purchased long-term

bonds on the domestic financial market, acquired for the purpose of liquidity management,

eventually. other operations whose purpose is the maximum valorisation of temporarily free

of the funds. It does not apply to purchases of securities, realized

as an act of budgetary policy, where the primary purpose is to help the body

or active participation in the management of such an entity (in this case, shall apply

grouping items 62 or 56. 64.) does not apply, nor for granted

borrowed funds and their repayments, whose effect was targeted support

a given entity (in particular rental resources-repayable assistance-private

set up or established organizations, etc. -These resources are hired

shall be placed on a grouping of 56. 64). This item and all budgetary song

do not use the liquidity management of the Treasury accounts of the Ministry of finance

they are used in the context of the summary accounts of the State Treasury. This item includes

referred to the adoption and release of funds, if the item does not belong to 8427.

-----------------------------------------------------------------------------------------------------------------------------------

8128 Active long-term liquidity management operations-expenditure



As for the other (expense) item to an item 8127. It belongs to the release temporarily

free cash resources with the nature of their investments in order to achieve

profit (active management of liquidity). As for the release of funds for the purpose of

their appraisal of the same kind as in the case of item 8118, but

in the long period of time. This item and all budgetary song

do not use the liquidity management of the Treasury accounts of the Ministry of finance

they are used in the context of the summary accounts of the State Treasury. This item includes

referred to the adoption and release of funds, if the item does not belong to 8427.


-----------------------------------------------------------------------------------------------------------------------------------



82 Financing from abroad



Covers the financing of non-resident banks, businesses and other organisations

international institutions, foreign Governments.

-----------------------------------------------------------------------------------------------------------------------------------

821 short-term financing



The financing of the splatnostido period of one year.

-----------------------------------------------------------------------------------------------------------------------------------

8211 short-term bonds issued



Receipt of the proceeds of the sale of short-term bonds. Write on this item

represents the increase in the funding of the (+), but can also reverse entries. On this

the item refers to the amount of the nominal value of the bonds sold. If

the amount for which the bonds have been sold, net of the aliquot interest yield,

greater than the amount of the nominal value, the difference between the two amounts

Click 2141; in the case of government bonds and sells them to Ministry

the Ministry of finance, the amount of the difference to converts the income

an account of the State budget and the write-off of account revenue from sales of State

bonds, it shall be placed on stejnoupoložku as the amount for which the bonds

sold, and thus it shall be reduced to the amount of the nominal value of the bonds sold.

Similarly, even when the settlement of aliquots of interest income.

If the amount at which the bonds were sold, net of the aliquot interest

the yield, the lower the rozdílna item, 5141; in the case of government bonds

and sells it is therefore Ministerstvofinancí, converts the Ministry difference amount

from the account of the State budget expenditure on the account to which the sales

from the sale of government bonds recover, while writing off from spending account

It shall be placed on an item and when 5141 credited to account revenues from the sale of State-owned

bonds to the same item as the amount for which the bonds have been sold,

and it will increase the amount of the nominal value of the bonds sold.



-----------------------------------------------------------------------------------------------------------------------------------

8212 instalments paid short-term bonds issued



Payment (redemption) of the custom of short-term bonds. Write to this

item represents a decrease in funding (-), but can also reverse entries.

This is a release that represents the convert for the account of the entity which bonds

issued by the organizations (the State, local government unit) bought and which

be repaid by, or on behalf of the entity which manages its accounts receivable (not

for transfers between bank accounts of the Organization in order to concentrate

the amounts of these payments, you are on item 8300). On this item,

the amount of the nominal value to be classified due bonds. If in the case

back purchases amount for repurchased bonds, net nižbyly

the aliquot interest yield is lower than the amount of the nominal value,

the difference between the two amounts, click 2141; in the case of government bonds

and purchases is therefore the Ministry of finance, the Ministry of the amount converts

the difference to the appropriate revenue account of the State budget and the write-off of

from the account from which the funds are released to pay back the State purchases

bonds, it shall be placed on the same item as the amount for which the bonds were

repurchased, thus reducing the amount of the nominal value of the bonds sold.

If the amount at which the bonds were sold, net of the aliquot interest

the yield, the higher the rozdílna item 5141; in the case of government bonds

and purchases is therefore the Ministry of finance, the Ministry of the amount converts

the difference from the expense account of the State budget to the account from which the

publishes the means to pay back purchases of government bonds, while writing off

expense account of it include napoložku and 5141 credit payments

purchases of government bonds back to the same item as the amount

for which the bonds have been sold, and it will increase the amount of the nominal value of the

sold bonds. From the expenditure of the State budget also converts an aliquot

interest income from buyouts, IE. part of the coupon State bonds

accrued for the period since the last coupon payment until the date of redemption of the relevant

part (tranche) bond issue. In the event that payment of the coupon still

There, it is a part of the coupon accrued from the date of publication of the first part of the issue

the bond to the moment zpětnéhoodkupu. This accrued interest is paid by the issuer

the investor for the period when he held the bond, but he will not be paid for it.

-----------------------------------------------------------------------------------------------------------------------------------

8213 Short-term received rental resources



The adoption of short-term půjčenýchprostředků organizations. Write on this item

represents the increase in the funding of the (+), but can also reverse entries.

-----------------------------------------------------------------------------------------------------------------------------------

8214 instalments paid short-term borrowed funds received



The payment of the previously adopted borrowed funds within the meaning of item 8213. Write

This item represents a decrease in funding (-), but can also be the opposite

writes. This is a release that represents the convert for the account of the entity which

Organization (the State, the territorial samosprávnému unit), the funds in the form of

loan or loans borrowed and which shall be repaid by (it's not about conversions between

the Organization's own bank accounts in order to concentrate the amounts

on such repayments, you include an item 8300).



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8215 status change bank accounts short-term funds from abroad other than

from foreign long-term loans



Change the status of funds in bank accounts between the beginning and the end of výkazního

period. This entry is used for budgeting and the actual difference

between the State of resources on short-term bank accounts from beginning to end

period, writes up to the financial statement. The increase of appropriations from the

the beginning to the end of the period a decrease of funding for this item.

(reducing the value of this entry). Reduction in State funds from the beginning to the end

the period represents an increase in funding on this item (increases the value of this

items). Use this položkynepředstavuje financial operation; the item is

does not appear in the accounts. Change the status of the accounts is determined to výkazovým dates and lists

in the financial statement (point 11.1 of Annex No. 3 and paragraph 7 of annex 4 of the Decree

No 449/2009 Coll., as amended by Decree No. 403/2010 Coll. and Decree No 451/2007 Sb.).

The Ministry of Finance on this item qualifies the state changes of all Bank

accounts for short-term funds from abroad, except those whose

source are long-term loans from abroad [Ministry of finance these loans

transferred to your current account (credit account), whose funds have

the short-term nature of]; those on the item 8216.



-----------------------------------------------------------------------------------------------------------------------------------

8216 status change bank accounts short-term funds from long-term loans from


abroad



The Ministry of finance used for the item changes the status of the current account (payment

account), which receives and transfers of funds from the European

investment banks that represent long-term loans from the Bank.

If there is a similar bank account even for a different organization than with the Ministry of

Finance, putting his status also changes to this item. Territorial budgets

This item shall not apply.



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8215 change in short-term funds in bank accounts



(1) the change in the status of funds in bank accounts between the beginning and the end of the

výkazního period. This entry is used for budgeting and by

the actual difference between the status of resources on short-term bank

accounts from start to konceobdobí to be entered in the financial statement.

The increase of appropriations from the beginning to the end of the period represents the

the reduction in funding on this item (reduces the value of this entry).

Reduction of appropriations from the beginning to the end of the period represents an increase

funding on this item (increases the value of this entry).

(2) the use of this item does not constitute a financial operation; the item is

does not appear in the accounts. Change the status of the accounts is determined to výkazovým days and

in the financial statement [section 9.2 (b), (e)), annex 3, paragraph 3.1.

(a). (d)) of annex 5 and paragraph 7 of annex 6 to Regulation No. 5/2014 Sb.].

(3) the Ministry of Finance on this item to be classified state changes all

Bank accounts for short-term money from abroad in addition to the

those whose source of jsoudlouhodobé loans from abroad [Department of

finance these loans převádína your current account (credit account)

the funds are short-term in nature]; those on the item 8216.

(4) for the bankovníchúčtů status changes entered on this item, which

at the beginning or the end of the výkazního period showed a debit balance,

shall apply mutatis mutandis to paragraph 3 a4 filling 8115 entries.



-----------------------------------------------------------------------------------------------------------------------------------

8216 status change bank accounts short-term funds from long-term loans from

abroad



(1) the Ministry of finance uses the Item for the current account status changes

(payment account), which receives and transfers of funds

from the European Investment Bank, which are long-term loans from

This Bank. If there's a sepodobný bank account and for other organizations

than in the Ministry of finance, its status changes to this

item. Territorial budgets this item do not apply.

(2) For state changes bankovníchúčtů included on this item, which

at the beginning or the end of the výkazního period showed a debit balance,

shall apply mutatis mutandis to paragraph 3 a4 filling 8115 entries.



-----------------------------------------------------------------------------------------------------------------------------------

8217 Active short term liquidity management-revenue operations



This includes in particular income from foreign sales of purchased short-term

bonds or shares acquired on the international financial market in order to control

liquidity, if necessary. other operations whose purpose is the maximum valorisation

temporarily free funds. It does not apply to purchases of securities

papers, realized as an act of budgetary policy, where the primary purpose is to

help the entity or active participation in the management of that body (in which

use položkyseskupení or 62 56 items. 64).

Nor does not apply for the grant of the lent funds and their payments,

the purpose of the entity has been targeted support (these borrowed funds

will be added to the položek56 group. This item 64).

and all budgetary accounts are not used the song the liquidity management of the State Treasury

The Ministry of finance, which are used in the framework of the national accounts aggregates

the cash register.



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8218 Active short term liquidity management operations-expenditure



As for the other (expense) item to an item 8217. It belongs to the release temporarily

free cash resources with the nature of their investments in order to achieve

profit (active management of liquidity). As for the release of funds for the

the purpose of their evaluation in a short period of time, in particular rent

cash for účelemzískání interest income (interest shall include

Click 2141 and adoption payments borrowed resources click 8117) and

the purchase of foreign short-term bonds or shares for sale

at a higher price (the amount, which will then sell these bonds or shares, the

be included on the item, and the whole 8117 this amount and regardless of whether it actually

was higher than the price at which the bonds or the shares were bought by setyto; the territorial

local authorities may, however, include the amount on the item 8117, for which they were

bonds or shares purchased, and the difference between the amount for which they were sold,

and this amount is positive, click 2142, and if negative, click

5149) regardless of whether the organization funds the following issues,

When the management of surplus; on this item include the release of

of funds for the účelemjejich assessment, even if that

the Organization has a deficit or balance. This item and all

the budgetary accounts are not used the song the liquidity management of the State Treasury

The Ministry of finance, which are used in the framework of the national accounts aggregates

the cash register. It belongs to the release temporarily free funds that have

the nature of their investing to make a profit (the active management of liquidity). It comes

the release of funds for the purpose of their evaluation in the short

period of time of the same kind as in the case of item 8118, but

to foreign countries. This item and all budgetary song not used

liquidity management accounts of the State Treasury of the Ministry of finance, which are

used in the context of the summary accounts of the State Treasury.

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822 long-term financing



Financing with a splatnostinad one year.

-----------------------------------------------------------------------------------------------------------------------------------

8221 Long-term bonds issued



Receipt of the proceeds of the sale of long-term bonds. Write on this item

represents the increase in the funding of the (+), but can also reverse entries. On this

the item refers to the amount of the nominal value of the bonds sold. If

the amount for which the bonds have been sold, net of the aliquot interest yield,

greater than the amount of the nominal value, the difference between the two amounts

Click 2141; in the case of government bonds and sells them to Ministry

the Ministry of finance, the amount of the difference to converts the income

an account of the State budget and the write-off of account revenue from sales of State

bonds, it shall be placed on stejnoupoložku as the amount for which the bonds


sold, and thus it shall be reduced to the amount of the nominal value of the bonds sold.

Similarly, even when the settlement of aliquots of interest income.

If the amount at which the bonds were sold, net of the aliquot interest

the yield, the lower the rozdílna item, 5141; in the case of government bonds

and sells it is therefore Ministerstvofinancí, converts the Ministry difference amount

from the account of the State budget expenditure on the account to which the sales

from the sale of government bonds recover, while writing off from spending account

It shall be placed on an item and when 5141 credited to account revenues from the sale of State-owned

bonds to the same item as the amount for which the bonds have been sold,

and it will increase the amount of the nominal value of the bonds sold.



-----------------------------------------------------------------------------------------------------------------------------------

8222 instalments paid long-term bonds issued



Payment (redemption) of their own long-term bonds. Write to this

item represents a decrease in funding (-), but can also reverse entries.

This is a release that represents the convert for the account of the entity which bonds

issued by the organizations (the State, local government unit) bought and which

be repaid by, or on behalf of the entity which manages its accounts receivable (not

for transfers between bank accounts of the Organization in order to concentrate

the amounts of these payments, you are on item 8300). On this item,

the amount of the nominal value to be classified due bonds. If in the case

back purchases amount for repurchased bonds, net nižbyly

the aliquot interest yield is lower than the amount of the nominal value,

the difference between the two amounts, click 2141; in the case of government bonds

and purchases is therefore the Ministry of finance, the Ministry of the amount converts

the difference to the appropriate revenue account of the State budget and the write-off of

from the account from which the funds are released to pay back the State purchases

bonds, it shall be placed on the same item as the amount for which the bonds were

repurchased, thus reducing the amount of the nominal value of the bonds sold.

If the amount at which the bonds were sold, net of the aliquot interest

the yield, the higher the rozdílna item 5141; in the case of government bonds

and purchases is therefore the Ministry of finance, the Ministry of the amount converts

the difference from the expense account of the State budget to the account from which the

publishes the means to pay back purchases of government bonds, while writing off

expense account of it include napoložku and 5141 credit payments

purchases of government bonds back to the same item as the amount

for which the bonds have been sold, and it will increase the amount of the nominal value of the

sold bonds. From the expenditure of the State budget also converts an aliquot

interest income from buyouts, IE. part of the coupon State bonds

accrued for the period since the last coupon payment until the date of redemption of the relevant

part (tranche) bond issue. In the event that payment of the coupon still

There, it is a part of the coupon accrued from the date of publication of the first part of the issue

the bond to the moment zpětnéhoodkupu. This accrued interest is paid by the issuer

the investor for the period when he held the bond, but he will not be paid for it.

-----------------------------------------------------------------------------------------------------------------------------------

8223 long-term received rental resources



The adoption of the long-term půjčenýchprostředků organizations. Write on this item

represents the increase in the funding of the (+), but can also reverse entries.

-----------------------------------------------------------------------------------------------------------------------------------

8224 instalments paid long-term borrowed funds received



The payment of the previously adopted borrowed funds within the meaning of 8223 item. Write

This item represents a decrease in funding (-), but can also be the opposite

writes. This is a release that represents the convert for the account of the entity which

Organization (the State, the territorial samosprávnému unit), the funds in the form of

loan or loans borrowed and which shall be repaid by (it's not about conversions between

the Organization's own bank accounts in order to concentrate the amounts

on such repayments, you include an item 8300).



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change in long-term funds 8225 on bank accounts



(1) the change in the status of funds in bank accounts between the beginning and the end of the

výkazního period. This entry is used for budgeting and by

the actual status of funds for long-term rozdílumezi Bank

accounts from start to konceobdobí to be entered in the financial statement.

The increase of appropriations since the beginning of the end of the period, a decrease of

funding on this item (reduces the value of this entry). Reduction of the

the State of the resources from the beginning to the end of the period represents an increase

funding on this item (increases the value of this entry). The use of the

This item nepředstavujeúčetní operation; the entry in the accounts

does not appear. Change the status to výkazovým days účtůse detects and lists

in the financial statement [section 9.2 (b), (e)), annex 3, paragraph 3.1. (d))

Annex No 5 and paragraph 7 of annex 6 to Regulation No. 5/2014 Sb.].

(2) For state changes bankovníchúčtů included on this item, which

at the beginning or the end of the výkazního period showed a debit balance,

shall apply mutatis mutandis to paragraph 3 a4 filling 8115 entries.

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8227 Active long-term liquidity management-revenue operations



They include mainly foreign bought long-term bonds in a foreign

the financial market for the purpose of liquidity management. other operations whose

the aim is maximum appreciation of temporarily free funds.

It does not apply to purchases of securities, realized as an act of budget

policies, where the primary purpose is to help the body or the active participation

on the management of such an entity (in this case, the grouping of the items

62 items or 56 or 64). It shall not apply, nor to the direct supply of

borrowed funds and jejichsplátky, whose purpose was targeted support

a given entity (these borrowed funds shall be included on a grouping of 56 items,

eventually. 64). This item and all budgetary management accounts are not used the song

the liquidity of the Treasury of the Ministry of finance, which are used in the context of the

the summary accounts of the State Treasury.

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8228 Active long-term liquidity management operations-expenditure



As for the other (expense) item to an item 8227. It belongs to the release temporarily

free cash resources with the nature of their investments in order to achieve

profit (active management of liquidity). As for the release of funds for the purpose of

their appreciation in the long period of time of the same kind as in the case of

8128 entries, but in relation to other countries. This item and all budgetary

the song don't use liquidity management accounts of the State Treasury of the Ministry of


Finance, which are used in the context of the summary accounts of the State Treasury.

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83 movements on the accounts for the non-funding to other financing items

-----------------------------------------------------------------------------------------------------------------------------------

830 movements on the accounts for the non-funding to other financing items



---------------------------------------------------------------------------------------------------------------------------

8300 movements on the accounts for the non-funding to other financing items



This appropriation is intended only prozařazování movements (receipt of revenue, respectively.

and expenditure, respectively) on the accounts of the Ministry of finance for the management of the State

debt. It belongs to her movements that cannot be marshaled to other entries of class 8.

They are especially transfers between those accounts to each other with the exception of those

include the item 8301 and 8302. Release from one account

on this item to be classified in negative value and adoption to the second account

in the positive. The release and adoption of sevzájemně reset. They also include misconceptions

payments (their adoption are classified in a positive value and the remittance received

amounts to a recipient in the negative), which on these accounts come

(mistaken payments that come on the other accounts whose acceptance and release

is determined by the budget of the song, and that could not be closer to the key,

include the item 2328). This item also includes the acceptance of the purchased foreign currency

on the Foreign Exchange accounts.

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8301 Conversions in relation to loans from the European Investment Bank



On this item include transfers from your checking account (payment account) of the Ministry of

Finance, to which ministerstvopřijímá and from which converts the funds

from the European Investment Bank for the account of the management of the State budget, as well as

and conversions the opposite.



8302 Operations on bank accounts of State financial assets that make up the

Chapter OSFA



This item, as well as items 8300 and 8301 uses only the Ministry of finance,

for operation on bankovníchúčtech of State financial assets, whose income

and expenditure form the chapter of Operation of State financial assets (article 10, paragraph 5

the budgetary rules), with the exception of active funding included in the

Group items 84. It is also used to record these operations on the account

the management of the State budget.



---------------------------------------------------------------------------------------------------------------------------

84 Active nuclear funding and pension account

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841 Short-term active nuclear financováníz and a pension account

---------------------------------------------------------------------------------------------------------------------------



8413 Short-term received rental resources



On this item include the adoption, where appropriate, the release of funds

described in the contents of the item, if the bank accounts 8113, on which

they are attributed to, or which are written off, are the nuclear account

(article 26, paragraph 2, of the Atomic Act) or a special account for reserves

pension reform (article 36, paragraph 3, of the budgetary rules).

---------------------------------------------------------------------------------------------------------------------------

8414 instalments paid short-term borrowed funds received



On this item include the release of, or receipt of the funds

described in the contents of the item if the bank accounts 8114, to which they are

attributed to or from which the items are drawn, are the nuclear account

(article 26, paragraph 2, of the Atomic Act) or a special account for reserves

pension reform (article 36, paragraph 3, of the budgetary rules).

---------------------------------------------------------------------------------------------------------------------------



8417 Short-term active nuclear financováníz and a pension account-revenue



This includes the adoption and release of funds described in cartridge

8117 if item Bank

accounts that are attributed to or from which the items are drawn,

are nuclear account [section 26 (2) of law No. 18/1997 Coll. on peaceful

the use of nuclear energy and ionizing radiation (the Atomic Act) and amending

and additions to certain laws] or a special account reserve for pension

reform (article 36, paragraph 3, of the budgetary rules).



8418 Short-term active nuclear financováníz and a pension account-expenditure



This includes the adoption and release of funds as described in

contents of the item, if Bank 8118

accounts that are attributed to or from which the items are drawn, they are

the nuclear account (article 26, paragraph 2, of the Atomic Act) or the special reserve account

for pension reform (article 36, paragraph 3, of the budgetary rules).



842 Long-term active nuclear financováníz account and from the pension account



8427 Long-term active nuclear financováníz account and from the pension account

-revenue



This includes the adoption and release of funds as described in

contents of the item, if Bank 8127

accounts that are attributed to or from which the items are drawn, they are

the nuclear account (article 26, paragraph 2, of the Atomic Act) or the special reserve account

for pension reform (article 36, paragraph 3, of the budgetary rules).



8428 Long-term active nuclear financováníz account and from the pension account

-expenditure



This includes the adoption and release of funds as described

in the contents of the item, if Bank 8128

accounts that are attributed to or from which the items are drawn, they are

the nuclear account (article 26, paragraph 2, of the Atomic Act) or the special reserve account

for pension reform (article 36, paragraph 3, of the budgetary rules).

---------------------------------------------------------------------------------------------------------------------------



89 adjustments to cash operations

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890 adjustments to cash operations

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8901 operations from the cash accounts of the organisation not having the character of income and expenditure

Government sector



The item can be used for territorial self-governing units.



For example, if they are. in the municipalities covered by the incomes and expenses of the business activity

on the same checking account as the main activity, does not apply to them, the species composition

classes 1-6, but are recorded on this item-expenditure is negative

a signed integer with a positive income. To ensure transparency of expenditure on

the business, however, is needed instead of using this

items set up in a separate bank account for the business activities and the

through implement the revenue and expenditure (without using the

the budget of the song). This item is therefore intended only for municipalities that have not yet

did not proceed on the income and expenditure of the business activity on a separate

bank account.


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8902 unrealized exchange rate differences of movements in the Foreign Exchange accounts



(1) the item uses the Treasury Department and organizations that have decided to

do not use in accounting for Foreign Exchange accounts in the CZK hard course. Use

It States in the conversion of bank accounts held in foreign currency, if they are

such accounts included in the money Fund (bank account or

the system of bank accounts), on the Crown. Change the status of a bank account in a foreign

currency since the beginning of the reporting date, which indicates the items items

8115, 8116, 8125, 8215, 8216 or 8225 is expressed in the rate of the day

January 1, jakorozdíl status is calculated (this account to výkazovému day of the course

force on 1 May 2004. January and its State on 1 January 1993. January at the same rate). Item

8902 marks the difference meziúhrnem movements (receipt of the sum of the amounts

resource vkladné value to be expressed and release amounts expressed

in the negative value) this bank account and referred to by changing its State.

(2) as well as the use of items items 8115, 8116, 8125, 8215, 8216, 8225 and

8905 is neither a financial operation 8902 use items showing

the movement of bank account. It is reported only in the financial statement [section 9.2 (b), (e))

Annex 3, paragraph 3.1. (d)) of annex 5 and paragraph 7 of annex 6 to the

Decree No. 5/2014 Sb.].



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8905 Unconverted amounts to compensate for the deficit and the balance of the Treasury



(1) the use of this item does not present as well as the use of 8115 entries,

8116, 8125, 8215, 8216, 8225 and 8902 financial operation that shows the movement of the

bank account, it's just for the recording of the amounts referred to in paragraph

2 and when you post about overdraft loan amounts. The amount of this item

is determined to výkazovým days and in the financial statement as

seven items listed above [section 9.2 (b), (e)), annex 3, paragraph 3.1.

(a). (d)) of annex 5 and paragraph 7 of annex 6 to Regulation No. 5/2014 Sb.].

(2) this item includes

the amount, which is covered by the State budget deficit or other public

budget or money Fund (bank account or system of Bank

accounts) that uses a budget or a portion of the song, however, which appear in the

This budget or Fund shall not be transferred. In the State budget that the amounts are

of the accounts referred to in paragraph 3 (b). h) paragraphs 4 to 15 of budgetary rules

(státnípokladny money).

(3) outside the State budget, the accounts, along with accounts, which cover its deficit,

as a whole cannot have a debit balance, on this item to be classified

in the case of cash funds (bank account, or system of Bank

accounts), which leads the bank accounts other than the Czech National Bank, amount,

which these accounts úvěruje Bank (bank overdraft).

(4) the entry in the accounts shall be used when posting about the amounts of overdraft

credit [when they are transferred from the bank account that corresponds to the basic

current account (basic payment account) municipalities, provinces, voluntary

municipalities and regionálníchrad, on account of short-term loans, or when

posting on this account].

(5) change of bank account with debit balance on the item record 8905

just in case it represents the amount granted by the Bank that the account

leads, or the amount of the jinýchzdrojů outside of the Monetary Fund, which is the account

part of the. If you invoke the opposite by changing the status of another bank account

the same money Fund, the item is 8905 does not record and

8115, 8116 on the item, 8125, 8215, 8216 or 8225 (paragraphs 3 and 4

filling items 8115).

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(C) the classification of the budget Sector tracks.



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Group Section Subsection Paragraph



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1 agriculture, FORESTRY and fisheries



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10 agriculture, forestry and fisheries



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101 agricultural and food business and development



Programs supporting the development and restructuring of agricultural production. These include

forms of support a privatized economy, such as the reconstruction and

the modernisation of the economy, the land reclamation and cultivation of agricultural land, support

development of processing enterprises, to support the retention of genetic potential,

development of Informatics, etc. This includes administrative expenditure of the institutions, if

they are intended exclusively for such assurance programs. These include costs of the State

(municipalities) for the operation of their own devices. It does not include, in particular, forms of support,

whose priority is zachováníurčitého the volume, prices and income from agricultural

the production, which belong to subsection 102.

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1011 maintenance of productive potential of agriculture, agricultural soil Fund and

non-productive functions of agriculture



Support for less-favoured areas, quality improvement and revitalization of land and

other activities in relation to the agricultural area of the Fund, Inc. support water

economy and other components in the agricultural and forestry landscape,

activities contributing to the upkeep of the landscape.

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1012 Business and restructuring in agriculture and food industry



Support of business plans, the restructuring of the agricultural business and

the final use of the agricultural production.

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1013 genetic potential of livestock, seeds, and Al-Saadi



Maintaining and improving the genetic potential of livestock, seeds, and

Al-Saadi: purchase genetic potential, breeding and rearing of livestock

animals, maintenance of natural rearing of gene reserves, review

performance, control of the inheritance, testing performance and health,

development of breeding and seed business.

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1014 to reviving the livestock, field and special crops and special

veterinary care



The repair of farm animals in order to rehabilitate farms from selected diseases

and diseases, support for reviving the field and special crops, implementation of

the measures laid down by the competent territorial authority in the quarantine of plants,

disposal of outbreaks of quarantine and particularly dangerous organisms

commercial plants. Zahrnujei necessary measures to mitigate the risks of developing


outbreaks of dangerous infections in wild game. Under special veterinary

care means, other than the administrative activities, for example. the nature of the activity of public

shelters for domestic animals. Includes activities to this area, teen

mosquitoes, etc.

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1019 Other agricultural and food business and development



The unspecified activities in the previous paragraphs. These include among others.

Informatics and consulting, recovery programs and maintain the rural village

settlement. It does not include activities where the primary function of protection and creation

the environment, which are to be classified in section 37. These include vice versa

the contributions of the civil sdruženímpůsobícím in the agricultural and food sectors (with the

the exception of the Association, which is funded by the transferred performance of State administration, and

that belong to subsection 106).

-----------------------------------------------------------------------------------------------------------------------------------

102 regulation of agricultural production, market organisation and the grant of aid



Expenses related to politikouregulace the volume and the prices of agricultural production. From

the position of the State budget will include transfers to the national agricultural

intervention fund, from the position of the Fund expenses related to purchases

agricultural commodity prices, the volume of subsidies to promote exports, all the side

the costs associated with these operations (storage, transportation, sales, insurance,

loan interest, etc.). Patřísem i own expenditure on activities of the State

agricultural intervention fund. Included here for example. and subsidies to conservation

from uncultivated soil, if their primary reason price and volume control

agricultural production.

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1021 market organisation of plant production products

-----------------------------------------------------------------------------------------------------------------------------------

1022 of the Organization of the market in products resulting from the processing of plant production products

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1023 market organisation for animal products

-----------------------------------------------------------------------------------------------------------------------------------

1024 market organisation products resulting from the processing of livestock products

-----------------------------------------------------------------------------------------------------------------------------------

1029 other matters regulacezemědělské production, organisation of agricultural

market and the granting of aid



Market regulation with other commodities than those set out in the previous paragraphs

subsection, the joint activities of the inseparable to the previous sections (common

Director, administration, etc.).

-----------------------------------------------------------------------------------------------------------------------------------

103 forest management

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1031 cultivation



Support for growing activities, address the consequences of external factors (air pollution and insect

pest control) on the management of forests the forest regardless of category or pollution zone

(in air pollution areas, other areas with special regime management,

in the forests of small owners).

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1032 Support other production activities



Support for other selected activities does not fall into the other sections

of this subsection.

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1036 in forestry Management



The administrative activities in forestry, for example. Institute for economic adjustment

forests.

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1037 Social functions of forests



Support for non-productive functions of forests that have major significance, as

for example. the work of lesnickotechnických and cover the small amelioration of watercourses-

streams, construction and maintenance of forest roads, svážnic and walkways in the Woods

special regime management, erosion control, and protilavinová measures, protection of

and rebuild our breeding endangered animals, rebuild our hunting in

the broad public interest, the protection of endangered species and the receding forest

tree species, ochranav forests, fire emergency measures when the overgrowth of

insect pests and diseases, other work the social importance of forestry

Guard, hunting guard. It does not include activities related to forestry

Research (1082).

-----------------------------------------------------------------------------------------------------------------------------------

1039 other matters of forestry



Activities not included in the preceding paragraphs, for example. and expenditure of the operation

the State administration of forestry organisations nemajícícharakter.

-----------------------------------------------------------------------------------------------------------------------------------

106 Management in agriculture



Includes expenditure on the forestry administration, unless it is to separate and

included in the section 1036.

-----------------------------------------------------------------------------------------------------------------------------------

1061 Activity of the central authority of State administration in agriculture



Own activities of the Ministry of agriculture (including forestry department

and it's not dissociate, even water).

-----------------------------------------------------------------------------------------------------------------------------------

1062 activities of other bodies of State administration in agriculture



Own operation of the regional authorities of Ministry of agriculture and other

authorities in the agricultural sector (e.g.. The State Veterinary Administration, Central

supervising and testing in agriculture, State phytosanitary administration, Department of

for State control of veterinary Biologicals and medicaments, the State agricultural and



food inspection, Czech breeding inspection).



-----------------------------------------------------------------------------------------------------------------------------------

1063 Managing agricultural property



The activity of specific organs of the administration of agricultural property.

-----------------------------------------------------------------------------------------------------------------------------------

1069 Other management in agriculture



Custom work of the other organizations of management in agriculture and

forestry, including the activities of the land authorities and the cost of land

editing.



-----------------------------------------------------------------------------------------------------------------------------------

107 Fisheries

-----------------------------------------------------------------------------------------------------------------------------------

1070 Fisheries



They also include expenses relating to myslivostí, if they were encountered.



-----------------------------------------------------------------------------------------------------------------------------------

108 Agricultural and forestry research and development

-----------------------------------------------------------------------------------------------------------------------------------

1081 agricultural research and development


-----------------------------------------------------------------------------------------------------------------------------------

1082 Forestry Research



Including, for example. support restoration of forests designated for forestry research.

-----------------------------------------------------------------------------------------------------------------------------------

109 Other activities and unspecified expenditure



-----------------------------------------------------------------------------------------------------------------------------------

1091 international cooperation in agriculture



This includes contributions to international organisations (e.g.. The FAO), expenditure on

international seminars and podobnéakce of international cooperation.

-----------------------------------------------------------------------------------------------------------------------------------

1092 international cooperation in forestry

-----------------------------------------------------------------------------------------------------------------------------------

1098 other expenditure on agriculture



-----------------------------------------------------------------------------------------------------------------------------------

1099 other expenditure on the forestry



Nonspecific expenditure under other sections, but also the contributions of the civil society

the Association, if you go beyond the framework of section 1019 or 1039.



-----------------------------------------------------------------------------------------------------------------------------------

2 INDUSTRIAL and OTHER SECTORS of the ECONOMY

-----------------------------------------------------------------------------------------------------------------------------------

21 industry, construction, trade and services



Activities, programs, podporypro industry (incl. energy),

the construction industry, trade and services.



-----------------------------------------------------------------------------------------------------------------------------------

2111 Coal mining



The results of mining activities



-----------------------------------------------------------------------------------------------------------------------------------

2112 mining and quarrying kroměpaliv

-----------------------------------------------------------------------------------------------------------------------------------

2113 processing of crude oil and natural gas

-----------------------------------------------------------------------------------------------------------------------------------

2114 nuclear power plant

-----------------------------------------------------------------------------------------------------------------------------------

2115 energy savings and renewable sources



It also includes expenditure to support the use of other fuels than coal, lignite,

peat, oil and gas, in particular alcohol, biomass, wood and

wood waste.

-----------------------------------------------------------------------------------------------------------------------------------

2116 nuclear fuel and protection against ionizing radiation

-----------------------------------------------------------------------------------------------------------------------------------

2117 Electric energy



Distribution of electricity.

-----------------------------------------------------------------------------------------------------------------------------------

2118 Energy other than electric



Steam, hot water and hot air.

-----------------------------------------------------------------------------------------------------------------------------------

2119 matters other than extractive industries and energy



-----------------------------------------------------------------------------------------------------------------------------------

212 Other sectoral and industry affairs in industry and construction

-----------------------------------------------------------------------------------------------------------------------------------



-----------------------------------------------------------------------------------------------------------------------------------

2121 Construction

-----------------------------------------------------------------------------------------------------------------------------------

2122 the collection and processing of secondary raw materials

-----------------------------------------------------------------------------------------------------------------------------------



2123 Support development of industrial zones



-----------------------------------------------------------------------------------------------------------------------------------



2124 measures to increase the competitiveness of industrial sectors



-----------------------------------------------------------------------------------------------------------------------------------

2125 supporting business and innovation



-----------------------------------------------------------------------------------------------------------------------------------



2129 Other sectoral and departmental measures



-----------------------------------------------------------------------------------------------------------------------------------

213 foreign trade

-----------------------------------------------------------------------------------------------------------------------------------

2131 Direct export support



Direct subsidies, interest rate bonuses, bonuses, grants to organizations that provide

guarantees, insurance and loans for export.

-----------------------------------------------------------------------------------------------------------------------------------

2139 other matters of foreign trade



All indirect forms of support activities for foreign trade, such as

exhibitions, trade fairs and business events held abroad, consulting and

information for foreign trade, etc.

-----------------------------------------------------------------------------------------------------------------------------------

214 internal trade, services and tourism



-----------------------------------------------------------------------------------------------------------------------------------

2141 internal trade



This includes the organisation of domestic markets, domestic and foreign trade fairs,

business promotions, business consulting, avýstav information

systems and reporting, separate facilities for business activities,

If you are not creating or activities, which has its

custom section. Also includes the operation and ensure the municipal markets and street markets.

It also includes subsidies to consumer associations and similar civic association.

-----------------------------------------------------------------------------------------------------------------------------------

2142 accommodation and catering

-----------------------------------------------------------------------------------------------------------------------------------

2143 tourism

-----------------------------------------------------------------------------------------------------------------------------------

2144 other services



-----------------------------------------------------------------------------------------------------------------------------------

216 Management in the energy sector, industry, construction, trade and services

-----------------------------------------------------------------------------------------------------------------------------------

2161 Activity, the central body of State administration in the sectors of energy, industry,

construction, trade and services



Own activities of the Ministry of industry and trade, the State Office for nuclear

safety, the Energy Regulatory Office and the Czech Mining Authority.

-----------------------------------------------------------------------------------------------------------------------------------

2162 activities of other government bodies in industry, construction, trade and

services



Activities of other bodies such as management. The assay Office, the Czech trade

inspections and the State Energy inspection.

-----------------------------------------------------------------------------------------------------------------------------------


2169 Other management in industry, construction, trade and services



This includes income (e.g. penalties) associated with the activities of the building authorities.

-----------------------------------------------------------------------------------------------------------------------------------

218 research and development in industry, construction, trade and services



-----------------------------------------------------------------------------------------------------------------------------------

2181 research and development in fuel and energy sector

-----------------------------------------------------------------------------------------------------------------------------------

2182 research and development in the industry in addition to the fuel and energy sector

-----------------------------------------------------------------------------------------------------------------------------------

2183 research and development services

-----------------------------------------------------------------------------------------------------------------------------------

2184 research and development on trade and tourism

-----------------------------------------------------------------------------------------------------------------------------------

2185 research and development in the construction industry



-----------------------------------------------------------------------------------------------------------------------------------

219 Other activities and unspecified expenditure

-----------------------------------------------------------------------------------------------------------------------------------

2191 for international cooperation in industry, construction, trade and services



This includes contributions to international organisations, international

seminars and similar events of international cooperation.

-----------------------------------------------------------------------------------------------------------------------------------

2199 Affairs, industry, construction, trade and services n.e.c.



This includes contributions to professional associations and unions, unless it is closer to the

specify the detailed sections.

-----------------------------------------------------------------------------------------------------------------------------------

22 to the right

-----------------------------------------------------------------------------------------------------------------------------------

221 road



Includes Highway and silničnímosty.

-----------------------------------------------------------------------------------------------------------------------------------

2211 Highway



Activities related to the management, maintenance, repair, technical renewal and

the construction of highways and their components.

-----------------------------------------------------------------------------------------------------------------------------------

2212 Road



Activities related to the management, maintenance (including winter maintenance), repairs,

the technical reconstruction and construction of road network and its components, including

local authority communications.

-----------------------------------------------------------------------------------------------------------------------------------

2219 other matters of road infrastructure



Includes sesprávou expenses, maintenance and construction, etc. sidewalks,

parking areas, car parks and bike trails.

-----------------------------------------------------------------------------------------------------------------------------------

222 road transport

-----------------------------------------------------------------------------------------------------------------------------------

Operating the 2221 public road transport services



Subsidies to public road transport (interurban and city), or its direct

operation. These include, in particular, the activities of bus transport. Also includes the

grants to the territorial security of transport services and price subsidies (discounted

student ticket price, etc.).

-----------------------------------------------------------------------------------------------------------------------------------

2222 roadworthiness Check

-----------------------------------------------------------------------------------------------------------------------------------

2223 highway safety



Includes expenditure in the field of traffic safety on the road.

-----------------------------------------------------------------------------------------------------------------------------------

2229 other matters in silničnídopravě



It includes for example. and costs associated with traffic signs, exhaust wrecks and other

subject to road transport.

-----------------------------------------------------------------------------------------------------------------------------------



223 Inland and Sea cruise



-----------------------------------------------------------------------------------------------------------------------------------

2231 waterways



It shall apply only in the case of activities of construction, technical renovation and management of water

paths, held primarily for the purpose of addressing conditions water transport, otherwise

activities associated with the maintenance of river flows, in section 23.

-----------------------------------------------------------------------------------------------------------------------------------

2232 inland waterway Traffic



The direct pursuit or subsidies for the operation of inland navigation, i.e..

the provision of transport services.



-----------------------------------------------------------------------------------------------------------------------------------

2233 Affairs maritime transport



These include for example. payment of the contribution to the study of the maritime profession abroad.



-----------------------------------------------------------------------------------------------------------------------------------

2239 other matters of inland navigation

-----------------------------------------------------------------------------------------------------------------------------------

224 rail transport



In addition to the national railways includes regional tracks, sidings, and a special track

(e.g. metro).

-----------------------------------------------------------------------------------------------------------------------------------

2241 railway



Includes the activities associated with the construction of the technical restoration, repairs, management

and rail management, including railway buildings-bridges, tunnels, etc.,

includes operational and investičnídotace on these activities.

-----------------------------------------------------------------------------------------------------------------------------------

2242 public rail transport Operation



Activities associated with the direct provision of public rail transport, i.e..

the provision of transport services. Operational and investment grants to the pathways (i

the prices of nature) and provision of transport services. Non-investment subsidies for

support for combined transport sezatřídí to § 3793.

-----------------------------------------------------------------------------------------------------------------------------------

2243 Railway vehicles



The purchase and renovation of railway vehicles, excluding vehicles used for combined

transport and other pathways (see § 3793 and for combined transport and § 2271 for

other tracks).

-----------------------------------------------------------------------------------------------------------------------------------

2249 other matters železničnídopravy

-----------------------------------------------------------------------------------------------------------------------------------

225 Civil Air transport

-----------------------------------------------------------------------------------------------------------------------------------

2251 Airport



The construction, technical renovation, management and operation of the airports.

-----------------------------------------------------------------------------------------------------------------------------------

2252 air traffic Security



Activities connected with the air traffic security, purchasing, technical renovation and


maintenance techniques associated with it.

-----------------------------------------------------------------------------------------------------------------------------------

2253 civil aviation Operation



Activities associated with the přímýmprovozováním civil aviation, i.e..

the provision of transport services.

-----------------------------------------------------------------------------------------------------------------------------------

2259 other matters civil air transport

-----------------------------------------------------------------------------------------------------------------------------------

226 Management in transport

-----------------------------------------------------------------------------------------------------------------------------------

2261 Activities of Central Government authorities in transport



Refers to the activities of the Ministry of transport.



-----------------------------------------------------------------------------------------------------------------------------------

2262 the activities of Central Government authorities in transport



Activity eg. The civil aviation authority, the authority and the State navigational Overhead

Administration and inspection.

-----------------------------------------------------------------------------------------------------------------------------------

2269 Other transportation management



The State Fund of transport infrastructure.

-----------------------------------------------------------------------------------------------------------------------------------

227 transport services of other railways

-----------------------------------------------------------------------------------------------------------------------------------

2271 Other tracks



Includes the activities associated with the construction, reconstruction, repair, technical management

and the administration of railways, including the railway structures and bridges. Includes the cableway

(swinging), tram atrolejbusy.

-----------------------------------------------------------------------------------------------------------------------------------

2272 running other railways



Activities associated with the transport of other railways, přímýmprovozováním

the provision of transport services. Includes the cableway (suspended),

trams and trolleybuses.

-----------------------------------------------------------------------------------------------------------------------------------

2279 Affairs other railways n.e.c.



Includes n.e.s. tracks, for example. mining, industrial and portable,

ski lifts, etc.

-----------------------------------------------------------------------------------------------------------------------------------

228 Research in transport

-----------------------------------------------------------------------------------------------------------------------------------

2280 research and development in the transport sector

-----------------------------------------------------------------------------------------------------------------------------------

229 Other activity and an unspecified expenses in transport

-----------------------------------------------------------------------------------------------------------------------------------

2291 international cooperation in transport



This includes contributions to international organisations, international

seminars and similar events of international cooperation.

-----------------------------------------------------------------------------------------------------------------------------------

2299 other matters in transport

-----------------------------------------------------------------------------------------------------------------------------------

23 water management

-----------------------------------------------------------------------------------------------------------------------------------

231 fresh water

-----------------------------------------------------------------------------------------------------------------------------------

2310 drinking water



Activities relating to the supply of drinking water, IE. in particular, the water

the infrastructure of public water supplies, the source of drinking water. Also includes the

the import security of drinking water.

-----------------------------------------------------------------------------------------------------------------------------------

232 collection and treatment of waste water and sludge treatment

-----------------------------------------------------------------------------------------------------------------------------------

2321 collection and treatment of waste water and sludge treatment



Including sewerage systems septic tanks.

These expenses generally include the collection and treatment of waste water (in public,

public and individual systems), IE. evacuation of waste water,

rainwater, sewerage networks and sewage treatment plants, including

předčisťování and special plants for waste water from certain industrial

processes (e.g. neutralisation station, odfenolovací equipment, retention and

the accumulation tank to control the discharge of waste water, septic tanks).

-----------------------------------------------------------------------------------------------------------------------------------

2322 prevention of water pollution



Activities on the basis of výrobníchtechnologií and measures leading to a significant

reduce the amount of pollution discharged into watercourses. Includes the total

the prevention, control and monitoring of pollution of surface waters.

-----------------------------------------------------------------------------------------------------------------------------------

2329 collection and treatment of wastewater n.e.c.



Also includes the disposal of sludge from wastewater treatment plants.

-----------------------------------------------------------------------------------------------------------------------------------

233 Water flows and water works

-----------------------------------------------------------------------------------------------------------------------------------

2331 Edits performed in a major and the water flows



Longitudinal adjustments to these watercourses (renovation, construction, maintenance).

-----------------------------------------------------------------------------------------------------------------------------------

2332 water works at the flow of significant and performed in a water



Water works-transverse objects (weirs, dams degree) at performed

significant flows.

-----------------------------------------------------------------------------------------------------------------------------------

2333 Editing small watercourses



The activities of the small water flows and adjustment of flow reservoirs including the management of

the natural riverbed, reconstruction, construction, and maintenance.

-----------------------------------------------------------------------------------------------------------------------------------

2334 rivers systems revitalisation



Activities associated with the revitalization of watercourses, areas of water bodies.

-----------------------------------------------------------------------------------------------------------------------------------

2339 Affairs water flows and water works n.e.c.

-----------------------------------------------------------------------------------------------------------------------------------

234 water in agricultural landscapes

-----------------------------------------------------------------------------------------------------------------------------------

2341 water works in the agricultural landscape



Activities associated with the neprůtočnými tanks, ponds, raceways, drainage and

závlahovými devices.

-----------------------------------------------------------------------------------------------------------------------------------

2342 erosion control protection



Activities associated with the protierozníochranou of the affected territory.

-----------------------------------------------------------------------------------------------------------------------------------

2349 other matters of water in the agricultural landscape



Water and fishing.


-----------------------------------------------------------------------------------------------------------------------------------

236 Administration in water management

-----------------------------------------------------------------------------------------------------------------------------------

2361 activities of the central bodies of State administration in water management



When the present composition of the Central States will remain unfulfilled management.

-----------------------------------------------------------------------------------------------------------------------------------

2362 activities of other bodies of State administration in water management

-----------------------------------------------------------------------------------------------------------------------------------

2369 Other administration in water management

-----------------------------------------------------------------------------------------------------------------------------------

238 Water Research and development

-----------------------------------------------------------------------------------------------------------------------------------

2380 Water Research and development

-----------------------------------------------------------------------------------------------------------------------------------

239 Other activities and unspecified expenditure

-----------------------------------------------------------------------------------------------------------------------------------

2391 international cooperation in water management



This includes contributions to international organisations, international

seminars and similar events of international cooperation.

-----------------------------------------------------------------------------------------------------------------------------------

2399 other matters of water management

-----------------------------------------------------------------------------------------------------------------------------------

24 Joints

-----------------------------------------------------------------------------------------------------------------------------------

241 Activities communications

-----------------------------------------------------------------------------------------------------------------------------------

2411 Affairs post offices

-----------------------------------------------------------------------------------------------------------------------------------

2412 telecommunications Matters

-----------------------------------------------------------------------------------------------------------------------------------

2413 Matters of radiocommunications

-----------------------------------------------------------------------------------------------------------------------------------

2419 other matters communications

-----------------------------------------------------------------------------------------------------------------------------------

246 in Communications Management

-----------------------------------------------------------------------------------------------------------------------------------

2461 activities of the central bodies of State administration in the joints



These include the activities of the Czech Telecommunication Office.

-----------------------------------------------------------------------------------------------------------------------------------

2462 activities of other government bodies in joints

-----------------------------------------------------------------------------------------------------------------------------------

2469 Other management in the joints

-----------------------------------------------------------------------------------------------------------------------------------

248 research and development in communications

-----------------------------------------------------------------------------------------------------------------------------------

2480 research and development in communications

-----------------------------------------------------------------------------------------------------------------------------------

249 Other and unspecified spending activity in joints

-----------------------------------------------------------------------------------------------------------------------------------

2491 international cooperation in communications



This includes contributions to international organisations, international

seminars and similar events of international cooperation.

-----------------------------------------------------------------------------------------------------------------------------------

2499 other matters communications

-----------------------------------------------------------------------------------------------------------------------------------

25 General Economic Affairs and other economic features

-----------------------------------------------------------------------------------------------------------------------------------



251 business support



-----------------------------------------------------------------------------------------------------------------------------------



2510 business support



This includes general small and medium business support (subsidies to Czech-Moravian

guarantee and Development Bank).

-----------------------------------------------------------------------------------------------------------------------------------

252 the General Labour Affairs



-----------------------------------------------------------------------------------------------------------------------------------

2529 General working záležitostijinde Uncategorized

-----------------------------------------------------------------------------------------------------------------------------------

253 of the General Financial Affairs

-----------------------------------------------------------------------------------------------------------------------------------

2531 Central Bank and currency

-----------------------------------------------------------------------------------------------------------------------------------

2539 general financial záležitostijinde Uncategorized



Support for banks, insurance companies, etc. as such, IE. No, for example.

grants to support special programs (building society schemes, pension

additional insurance). Costs related to the balanced liabilities of the defunct banks

by the State.

-----------------------------------------------------------------------------------------------------------------------------------

254 General economic services

-----------------------------------------------------------------------------------------------------------------------------------



2541 Geology



Budget relations to the contributory organization established by the Czech Geological Survey

The Ministry of the environment.



-----------------------------------------------------------------------------------------------------------------------------------

2542 Meteorology



Including hydrometeorologie

-----------------------------------------------------------------------------------------------------------------------------------

2549 General economic services n.e.c.

-----------------------------------------------------------------------------------------------------------------------------------

256 general economic management

-----------------------------------------------------------------------------------------------------------------------------------

2561 the activities of Central Government authorities in the field of economy



The activities of the Czech Office of land measurements and cadastral Office, the Office for the protection of

competition, the industrial property office.

-----------------------------------------------------------------------------------------------------------------------------------

2562 Activities of other bodies and organizations in the field of standardization, standardization and

Metrology



Activity eg. The Bureau of standards, metrology and testing,

Czech metrological Institute.

-----------------------------------------------------------------------------------------------------------------------------------

2563 activities of other bodies of State administration in surveying and cadastre



Activity eg. cadastral offices, survey and land registry

inspectorates, land measurements of the Office.


-----------------------------------------------------------------------------------------------------------------------------------

2564 Managing national property



Activities other than central government bodies in the field of the administration of the national

assets (excluding agricultural). Refers to the activities of the national property Fund.

Includes the activities of the Office of the Government representation in property Affairs.

-----------------------------------------------------------------------------------------------------------------------------------



2565 activities of other bodies of State administration in the field of occupational safety



On this section. the expenditure of the State Office of labour inspection and

budget relations to the contributory organization of technical inspection of the United

the Republic established by the Ministry of labour and Social Affairs.



-----------------------------------------------------------------------------------------------------------------------------------

2569 general economic management elsewhere unclassified

-----------------------------------------------------------------------------------------------------------------------------------

258 research and development in the field of general economic matters

-----------------------------------------------------------------------------------------------------------------------------------

2580 research and development in the field of general economic matters



Including, for example. research on oblastibezpečnosti work.

-----------------------------------------------------------------------------------------------------------------------------------

259 other activities and unspecified expenditure

-----------------------------------------------------------------------------------------------------------------------------------

2590-international cooperation on general economic matters

-----------------------------------------------------------------------------------------------------------------------------------

3 SERVICES to the POPULATION



-----------------------------------------------------------------------------------------------------------------------------------

31 and

32 Education and school services



-----------------------------------------------------------------------------------------------------------------------------------

311 pre-school and basic education

-----------------------------------------------------------------------------------------------------------------------------------

3111 nursery school



In addition to the activities of the nursery schools nursery schools listed in section 3112.

-----------------------------------------------------------------------------------------------------------------------------------

3112 nursery schools for children with special educational needs



Activities nursery schools separately established for children with

disabilities, kindergartens in healthcare facilities and kindergartens

When school facilities for institutional or protective care.

-----------------------------------------------------------------------------------------------------------------------------------

3113 elementary school



Activity of primary schools not listed in section 3114. Includes the activities of

preparatory classes.

-----------------------------------------------------------------------------------------------------------------------------------

3114 elementary school for pupils with special educational needs



Activity special primary schools including classes, preparatory degree

primary schools set up for the students separately with disabilities,

primary schools established in medical institutions and fundamental

schools in school facilities for institutional or protective care.

-----------------------------------------------------------------------------------------------------------------------------------

3115 other matters of pre-school education

-----------------------------------------------------------------------------------------------------------------------------------

3117 the first stage of primary school students



Expenditure on the first level of primary schools (first through fifth grade), if it is

separate. If you cannot separate them, include the section 3113.

-----------------------------------------------------------------------------------------------------------------------------------

3118 second level primary schools



Expenditure on the second stage of primary schools (the sixth to the ninth class), if it is

separate. If you cannot separate them, include the section 3113.

-----------------------------------------------------------------------------------------------------------------------------------

3119 other matters základníhovzdělávání



-----------------------------------------------------------------------------------------------------------------------------------

312 Central training and education in conservatories



-----------------------------------------------------------------------------------------------------------------------------------

3121 high school

-----------------------------------------------------------------------------------------------------------------------------------



3122 secondary vocational school



The activities of secondary schools provide a vocationally oriented education character

medium-sized industrial schools, agricultural schools, academies,

secondary medical schools, medium-sized military and police schools, etc.

-----------------------------------------------------------------------------------------------------------------------------------

3123 secondary schools providing secondary education with re-training



-----------------------------------------------------------------------------------------------------------------------------------

3124 middle school and Conservatory for pupils with special educational needs



The activities of secondary schools and colleges separately established for students with

disabilities and secondary schools when the school facilities for the performance of

institutional or protective care.



-----------------------------------------------------------------------------------------------------------------------------------

3125 on-the-job training Centre and school farm



-----------------------------------------------------------------------------------------------------------------------------------

3126 Conservatory



-----------------------------------------------------------------------------------------------------------------------------------

3127 middle school



The revenue and expenditure of the secondary schools, in which combines multiple species of medium-sized

schools, as reported in paragraphs of this subsection, if the

You cannot follow these kinds of split.



-----------------------------------------------------------------------------------------------------------------------------------

3128 sports schools-high school



The grammar school that provides education in the field of athletic training.



-----------------------------------------------------------------------------------------------------------------------------------

3129 other devices secondary education



-----------------------------------------------------------------------------------------------------------------------------------

313 school facilities for institutional and protective care



It does not include the activities of the schools established in the facilities for the exercise of the constitutional or

protective care.



-----------------------------------------------------------------------------------------------------------------------------------

3131 Educational institutions and children's homes with the school



-----------------------------------------------------------------------------------------------------------------------------------

3132 Diagnostic institutes



-----------------------------------------------------------------------------------------------------------------------------------

3133 children's homes



Children's homes under section 12 of Act No. 109/2002 Coll. on the execution of institutional care


or protective care in school facilities and on the educational

care in school facilities ao change other laws.



-----------------------------------------------------------------------------------------------------------------------------------

3139 Other school facilities for institutional and protective care

-----------------------------------------------------------------------------------------------------------------------------------

314 Other equipment related svýchovou and education of youth

-----------------------------------------------------------------------------------------------------------------------------------

3141 school meals



-----------------------------------------------------------------------------------------------------------------------------------

3143 School suites and clubs

-----------------------------------------------------------------------------------------------------------------------------------

3144 schools in nature



-----------------------------------------------------------------------------------------------------------------------------------

3145 boarding schools



-----------------------------------------------------------------------------------------------------------------------------------

3146 Equipment of educational counselling



Educational counselling facilities.



-----------------------------------------------------------------------------------------------------------------------------------

3147 youth



-----------------------------------------------------------------------------------------------------------------------------------

3148 Centre educational care



-----------------------------------------------------------------------------------------------------------------------------------

3149 Other device related svýchovou and education of youth



It also includes school facilities for institutional or protective education

If it is not covered in subsection 313.



-----------------------------------------------------------------------------------------------------------------------------------

315 Higher vocational education

-----------------------------------------------------------------------------------------------------------------------------------

3150 higher vocational colleges

-----------------------------------------------------------------------------------------------------------------------------------

321 University education



-----------------------------------------------------------------------------------------------------------------------------------

3211 High School



The activities of universities including provided scholarships, allowances and

loans for study. Tuition at universities.



-----------------------------------------------------------------------------------------------------------------------------------

3212 research, development and innovation in higher education



The activities of research, development and innovation in higher education, if the financial year for which

separable from normal activities. Doktorantům posts in universities.



-----------------------------------------------------------------------------------------------------------------------------------

3213 Bachelor's study



Expenditure on Bachelor's study, if it is possible to separate. If you cannot separate them,

It belongs to the section 3211.

-----------------------------------------------------------------------------------------------------------------------------------

3214 master's and doctoral studies



Expenditure on master's and doctoral studies, if you can separate them. If you cannot

separate them, include the section 3211.



-----------------------------------------------------------------------------------------------------------------------------------

322 Equipment related to higher education



-----------------------------------------------------------------------------------------------------------------------------------

3221 dorms and refectories

-----------------------------------------------------------------------------------------------------------------------------------

Other device related svysokoškolským 3229 education



Other installations performing activities for high school students.



-----------------------------------------------------------------------------------------------------------------------------------

323 the art, culture and leisure education

-----------------------------------------------------------------------------------------------------------------------------------

3231 elementary school

-----------------------------------------------------------------------------------------------------------------------------------

3232 language school státníjazykové law exams

-----------------------------------------------------------------------------------------------------------------------------------

3233 leisure



Leisure and dalšíškolská facilities for extracurricular education

pursuant to section 111 of the Act No. 561/2004Sb., on pre-school, primary, secondary,

higher vocational and other education (the Education Act), with the exception of school

the teams and school clubs (these belong to section 3143).

-----------------------------------------------------------------------------------------------------------------------------------

3239 Affairs area studies n.e.c.



Matters of art, language and interest education not elsewhere classified.



-----------------------------------------------------------------------------------------------------------------------------------

326 in Education Management

-----------------------------------------------------------------------------------------------------------------------------------

3261 Activity the central body of State administration in education



The activities of the Ministry of education, youth and sports.

-----------------------------------------------------------------------------------------------------------------------------------

3262 activities of other bodies of State administration in education



Activities of the Czech school inspection, etc.

-----------------------------------------------------------------------------------------------------------------------------------

3269 Other administration in education elsewhere, unclassified

-----------------------------------------------------------------------------------------------------------------------------------

328 Research education and training

-----------------------------------------------------------------------------------------------------------------------------------

3280 Research education and training



Only research relating to education, training, and not for example. research on the

high schools, which include according to focus on the sections in other sections

(e.g., 1081, 1082, 2180 2280, etc.). on 3809.

-----------------------------------------------------------------------------------------------------------------------------------

329 Other activities and unspecified expenditure

-----------------------------------------------------------------------------------------------------------------------------------

3291 international cooperation in education



This includes contributions to international organisations, international

seminars and similar events of international cooperation.



-----------------------------------------------------------------------------------------------------------------------------------

3292 Education of national minorities and multicultural education

-----------------------------------------------------------------------------------------------------------------------------------

3293 Educational action for the integration of the Roma



-----------------------------------------------------------------------------------------------------------------------------------

3294 Device for the further training of teaching staff



-----------------------------------------------------------------------------------------------------------------------------------

3299 matters other than education


-----------------------------------------------------------------------------------------------------------------------------------

33 Culture, churches and the media

-----------------------------------------------------------------------------------------------------------------------------------

Culture, 331

-----------------------------------------------------------------------------------------------------------------------------------

3311 theatrical activity



Staging and stage demonstrations to the public theatre art of all genres

(including music dramatickéhoa dance). The organisation of festivals, shows,

seminars and workshops.

-----------------------------------------------------------------------------------------------------------------------------------

3312 Musical activity



Arrangement and interpretation of Czech and world music both at home and in the

abroad. The organisation of public productions, festivals, cycles, and creative competitions

workshops.

-----------------------------------------------------------------------------------------------------------------------------------

3313 film production, distribution, cinema and audiovisual collection of archival documents



The collection, protection, scientific processing, use and disclosure

audiovisual archival materials and the estates of prominent personalities of the Czech

cinema. Operation of movie theaters.

Scientific and research work in the field of cinema and film archival service, cannot be

separate and classify on 3380. Cooperation with domestic and foreign institutions

in the creation and dissemination of filmovékultury, sale and hire of audiovisual

materials, technical renovation of films. Periodic, editorial, publishing and

distribution activities in the area of film culture.

-----------------------------------------------------------------------------------------------------------------------------------

3314 Activity Library



Work with the reader, care of collections, catalogs, file and database.

Consulting, information, editorial, exhibition and lectures. Processing and

replenishment of library catalogs and I was fondůa. Interlibrary loan and

international interlibrary loan service. Regional function libraries.

The issue of certificates for export of objects of cultural value in the industry and administration

applications for a declaration of objects of cultural value as a cultural monument.

Does not include specialized libraries, catalogues, archives and databases as

other service function (Head Office of scientific information, technical library

the ministries).

-----------------------------------------------------------------------------------------------------------------------------------

3315 the activities of museums and art galleries



Systematic conceptual Museum and gallery activities, expert sbírkotvorná

the management, treatment, protection and safe storage of tangible documents related to the history,

nature, society and culture. The scientific process of research, professional

assessments, research and expertise. The creation of the Museum's galleries and exhibits,

thematic exhibitions individually or in cooperation with other institutions in the

the Czech Republic and abroad. Conferences, seminars, lecture courses.

Loaner items from Museum and Gallery value for the purposes of the study

and exhibition. The issue of certificates for export of objects of cultural value and

proposals for a declaration of objects of cultural value as a cultural monument.

-----------------------------------------------------------------------------------------------------------------------------------

3316 publishing



The issue of theatrical, musical, literary, artistic and audiovisual

works (periodic and non-periodic publications) and recording, production and

reproduction of audio and sound-recordings (CD, CD ROM).

-----------------------------------------------------------------------------------------------------------------------------------

3317 Exhibition activities in the culture



Preparation and implementation of the domestic cultural exhibitions, as well as exhibitions of broadcast

abroad and received zezahraničí, both in the form of a direct realization,

as well as in the form of complicity in the implementation or in the form of specifying the implementation

a specialized intermediary organizations.

-----------------------------------------------------------------------------------------------------------------------------------

3319 other matters of culture



Documentation, information, publishing and exhibition activities and public activities

(lectures, seminars, cultural evenings, exhibitions, competitions) in the area of

Professional amateur arts and leisure activities (if not

specified in other sections). The activity associated with the leadership of the municipal

Chronicle.

-----------------------------------------------------------------------------------------------------------------------------------

332 the protection of monuments and the care of the cultural heritage and national and historical awareness

-----------------------------------------------------------------------------------------------------------------------------------

3321 Activities heritage institutions, castles and chateaus



Coordination of the professional activity, the creation of uniform technical, methodological,

documentation and information base and technical aspects of the protection, recovery and

presentation, research, survey, registration and documentation of the Heritage Fund.

Promotional, publishing, editorial, a lecture and exhibition activities. Support Center

assistance and supervision of the implementation of the comprehensive care of the Heritage Fund. Download

the information system památkovépéče and the protection of movable cultural heritage, and

objects of art. Care maintenance, restoration, maintenance, restoration and

making artistically, technically, historically and archaeologically significant

movable and immovable monuments. The issue of certificates for export of items sacred

and the iconic nature of and proposals for the Declaration of objects of cultural value

for cultural monuments.

-----------------------------------------------------------------------------------------------------------------------------------

3322 Conservation and restoration of cultural monuments



Support conservation and obnovynemovitých and movable cultural monuments and

the historical parts of the seats declared as core or zone.

Includes funding for cultural heritage within the meaning of law No 20/1987 Coll.,

as amended, including cultural monuments in municipal ownership.

Includes the special-purpose grants and contributions of the organizations referred to in section 3321,

but in this case, beyond their normal operation.

-----------------------------------------------------------------------------------------------------------------------------------

3324 Output objects of cultural value



Purchase of items of cultural value, products of nature or human creations or

the files that are important for the history, literature, art and science.

-----------------------------------------------------------------------------------------------------------------------------------

3325 Castle

-----------------------------------------------------------------------------------------------------------------------------------

3326 acquisition, conservation and restoration of local cultural values, national and

historical awareness



Includes expenses associated with the preservation and restoration of cultural, historical and

similar values of local importance, which are not announced as a cultural

sights. You can go about acquisition, care, and rehabilitation of local memorials, commemorative

sites, commemorative plaques, Honorary graves, but also eg. chapels.


-----------------------------------------------------------------------------------------------------------------------------------

3329 other matters of the protection of monuments and cultural heritage care

-----------------------------------------------------------------------------------------------------------------------------------

333 Activities registered církvía religious communities



These include the iconic activities of churches and religious societies.

-----------------------------------------------------------------------------------------------------------------------------------

3330 Activities registered církvía religious communities



Personal emoluments of the clergy, legal insurance and additional compensation. The proper and

the extra costs associated with the exercise of worship and Church administration.

Expenditure on the maintenance of the ecclesiastical assets.

-----------------------------------------------------------------------------------------------------------------------------------

334 media

-----------------------------------------------------------------------------------------------------------------------------------

3341 radio and television



Activities associated with rozhlasovýma tv.

-----------------------------------------------------------------------------------------------------------------------------------

3349 other matters the media

-----------------------------------------------------------------------------------------------------------------------------------

336 Management in culture, churches and the media

-----------------------------------------------------------------------------------------------------------------------------------

3361 Activity of the central authority of State administration in the field of culture and churches



The activities of the Ministry of culture.

-----------------------------------------------------------------------------------------------------------------------------------



3362 Activity of the central authority of State administration in the field of the media



Activities of the Council for radio and television broadcasting, which is a central

State authority (the resolution of the Constitutional Court of 30 June. 11.2010

Zn. PL. ÚS 52/04).



-----------------------------------------------------------------------------------------------------------------------------------

3369



-----------------------------------------------------------------------------------------------------------------------------------

338 research and development in the field of culture, the churches and the media

-----------------------------------------------------------------------------------------------------------------------------------

3380 research and development in the field of culture, the churches and the media



Organized around problems, thematically and critically oriented system

cognitive activities with the aim of acquiring new knowledge.

-----------------------------------------------------------------------------------------------------------------------------------

339 other activities in matters of culture, churches and the media

-----------------------------------------------------------------------------------------------------------------------------------

3391 international cooperation in culture, churches and the media



This includes contributions to international organisations, international

seminars and similar events of international cooperation.

-----------------------------------------------------------------------------------------------------------------------------------

3392 leisure activity in culture

-----------------------------------------------------------------------------------------------------------------------------------

3399 other matters of culture, churches and the media



Includes activities such as. sborůpro civil affairs.

-----------------------------------------------------------------------------------------------------------------------------------

34 physical education and leisure activities

-----------------------------------------------------------------------------------------------------------------------------------

341 physical education

-----------------------------------------------------------------------------------------------------------------------------------

3411 State sports team



-----------------------------------------------------------------------------------------------------------------------------------

3412 sports facilities owned by the municipality of



Care for sports fields, gyms, sports halls, swimming pools, etc.

the property of the municipality.



-----------------------------------------------------------------------------------------------------------------------------------

Other sports activities of 3419



In support of the sports section, the expenditure of the organisation of sports events, races

etc.



-----------------------------------------------------------------------------------------------------------------------------------

342 leisure activities and recreation



-----------------------------------------------------------------------------------------------------------------------------------

3421 leisure of children and youth



Home activity for children and youth, stations for young technicians, support activities

youth organisations, etc., children's playgrounds, amusement parks and other income

and expenses associated with the use of the free time of children and youth in addition to those that

It belongs to the section 3143 and 3233



-----------------------------------------------------------------------------------------------------------------------------------

3429 Other leisure activities and recreation



Includes other activities relating to extracurricular activities, leisure,

etc. than in the previous paragraphs. even Club other than for

youth. It does not include any support for professional associations of the law

the Chamber, the medical board, Chamber of Commerce-you belong to the unspecified

expenditure for the relevant section.

-----------------------------------------------------------------------------------------------------------------------------------

348 Research in the field of sports, extracurricular activities and recreation

-----------------------------------------------------------------------------------------------------------------------------------

3480 Research in the field of sports, extracurricular activities and recreation

-----------------------------------------------------------------------------------------------------------------------------------

35 Health

-----------------------------------------------------------------------------------------------------------------------------------

351 ambulatory care



-----------------------------------------------------------------------------------------------------------------------------------

3511 General out-patient care



The activity of the surgeries of general practitioners.



-----------------------------------------------------------------------------------------------------------------------------------

3512 dental care

-----------------------------------------------------------------------------------------------------------------------------------

3513 medical first aid service



The activities of the workplace first aid medical service. It does not include

the activities of the emergency medical services, these include the section 3533.



-----------------------------------------------------------------------------------------------------------------------------------

3514 blood transfusion service and tissue establishments



-----------------------------------------------------------------------------------------------------------------------------------

3515 Specialized outpatient services



The activities of the offices of medical specialists in addition to dentists.

-----------------------------------------------------------------------------------------------------------------------------------

3516 maternity care



The expenses of medical care at the zařízeníambulantní care in maternity,

If they can be separated.




-----------------------------------------------------------------------------------------------------------------------------------

3519 Other outpatient care

-----------------------------------------------------------------------------------------------------------------------------------



352 institutional care

-----------------------------------------------------------------------------------------------------------------------------------

3521 University Hospital

-----------------------------------------------------------------------------------------------------------------------------------

3522 Other hospital

-----------------------------------------------------------------------------------------------------------------------------------

3523 specialized therapeutic institutes



Activity eg. psychiatric, rehabilitation, disciplinary and other

specialized equipment, hospitals for long-term patients (LDN) and equipment for

diseases of tuberculosis and respiratory diseases.

-----------------------------------------------------------------------------------------------------------------------------------

3524 Institutes for long-term patients

-----------------------------------------------------------------------------------------------------------------------------------

3525 Hospice



The activity of the in-patient hospice type, which is provided by the palliative

and symptomatic care persons in the terminal stage (§ 22a of Act No. 48/1997 Coll.,

on public health insurance and amending and supplementing certain related

laws, as amended by Act No 340/2006 Coll.).

-----------------------------------------------------------------------------------------------------------------------------------

3526 balneal institutes, convalescent, nursing home



The activity of the medical facilities that provide medical

services using natural medicinal sources or climatic conditions,

and convalescent homes and sanatoria.

-----------------------------------------------------------------------------------------------------------------------------------

3527 Highly specialised and single-subject device inpatient care



The activities of the highly specialized departments, acute care, in particular,

kardiocentra, traumacentra and Oncology of the Constitution.

-----------------------------------------------------------------------------------------------------------------------------------



3529 Other institutional care

These include for example. institutes and orphanages for children aged

one to three years, which jsouposkytovateli health services

[law No. 372/2007 Coll., on health services and conditions of their

provision (law on health services), as amended].



-----------------------------------------------------------------------------------------------------------------------------------

353 Special medical device, and healthcare

-----------------------------------------------------------------------------------------------------------------------------------

3531 health service and public health protection

-----------------------------------------------------------------------------------------------------------------------------------

3532 Pharmaceutical Services (drugs, prostheses and appliances for use outside of the medical

device)

-----------------------------------------------------------------------------------------------------------------------------------



3533 medical rescue service



The activities of the emergency medical services (Act No. 374/2007 Coll., on emergency medical

the service, as amended by Act No 385/2012). It does not include a water rescue

service and mountain rescue service.

-----------------------------------------------------------------------------------------------------------------------------------

3534 Right in health care



To the right of the sick with the exception of medical rescue services.



-----------------------------------------------------------------------------------------------------------------------------------

3539 Other medical facilities and services for the healthcare industry



These include for example. establishments providing care for a child up to 3 years of age in the daily

mode.



-----------------------------------------------------------------------------------------------------------------------------------

354 medical programs

-----------------------------------------------------------------------------------------------------------------------------------

3541 prevention drugs, alcohol, nicotine and other addictions



Medical programs, jejichžhlavním goal is prevention of drug,

alcohol, nicotine, and other addictive substances.



-----------------------------------------------------------------------------------------------------------------------------------

3542 HIV/AIDS prevention



Medical programs, aim is the prevention of jejichžhlavním syndrome

acquired immunodeficiency.



-----------------------------------------------------------------------------------------------------------------------------------



3543 of assistance to handicapped and chronically ill



Medical programs, jejichžhlavním goal is to help

the disabled and the chronically ill.

-----------------------------------------------------------------------------------------------------------------------------------

3544 national program of health

-----------------------------------------------------------------------------------------------------------------------------------

3545 Programs palliative care

Medical programs, jejichžhlavním aim is to provide palliative

care, if they can be separated.

-----------------------------------------------------------------------------------------------------------------------------------

3549 other special zdravotnickápéče

In particular, the crime prevention and other health programs.



-----------------------------------------------------------------------------------------------------------------------------------

356 Management in health care

-----------------------------------------------------------------------------------------------------------------------------------

3561 Activity the central body of State administration in the health sector



The activities of the Ministry of health.

-----------------------------------------------------------------------------------------------------------------------------------

3562 activities of other bodies of State administration in the health sector



The activity of the State Institute for drug control, and the regional hygiene stations.



-----------------------------------------------------------------------------------------------------------------------------------

3569 Other health management elsewhere unclassified

-----------------------------------------------------------------------------------------------------------------------------------

358 research and development in the health sector

-----------------------------------------------------------------------------------------------------------------------------------

3581 Organization research and střediskavědeckých information

-----------------------------------------------------------------------------------------------------------------------------------

3589 other research and health vývojve

-----------------------------------------------------------------------------------------------------------------------------------

359 Other activities in the health sector

-----------------------------------------------------------------------------------------------------------------------------------

3591 International cooperation in health



This includes contributions to international organisations and expenditure on

international seminars and podobnéakce for the purpose of international cooperation.

The item also includes activities related to health care, which was provided

Czech citizens outside the Czech Republic, and with the health care provided

foreign nationals in the Czech Republic, which are borne by the


from public budgets, in addition to the public health insurance.



-----------------------------------------------------------------------------------------------------------------------------------

3592 for more education of vezdravotnictví

-----------------------------------------------------------------------------------------------------------------------------------

3599 Other activities in the health sector

-----------------------------------------------------------------------------------------------------------------------------------

36 housing, municipal services and territorial development

-----------------------------------------------------------------------------------------------------------------------------------

361 development of housing and housing economy

-----------------------------------------------------------------------------------------------------------------------------------

3611 Support individual housing construction



Support for the individual and, where appropriate, cooperative housing construction in addition to supporting

building savings accounts and mortgage loans.



-----------------------------------------------------------------------------------------------------------------------------------

3612 Housing economy



Expenditure on the provision of housing, support from the State to the municipalities for the construction

apartments, obtaining land for housing construction.



-----------------------------------------------------------------------------------------------------------------------------------

3613 Commercial economy



This includes the monitoring of revenue and expenditure of the non-residential premises that have municipalities and

the County owned.

-----------------------------------------------------------------------------------------------------------------------------------



3614 Housing services for their own staff



The expenses of the Organization, which are managed by the housing services for their own

employees and other users, with the exception of service apartments (soldiers, police officers

or technical staff residing directly in organizations).



-----------------------------------------------------------------------------------------------------------------------------------

3615 Support of building savings and mortgage loans



-----------------------------------------------------------------------------------------------------------------------------------

3619 Other housing development and housing



It includes for example. expenses associated with the acquisition of an older apartment.

-----------------------------------------------------------------------------------------------------------------------------------

363 municipal services and territorial development

-----------------------------------------------------------------------------------------------------------------------------------

3631 public lighting

-----------------------------------------------------------------------------------------------------------------------------------

3632 funeral homes

-----------------------------------------------------------------------------------------------------------------------------------

3633 construction and maintenance of local engineering networks



Are roads, water and sewage networks.

-----------------------------------------------------------------------------------------------------------------------------------

3634 Local heat supply



Including any subsidies to the prices of heat.

-----------------------------------------------------------------------------------------------------------------------------------

3635 Territorial Planning

-----------------------------------------------------------------------------------------------------------------------------------

3636 territorial development

-----------------------------------------------------------------------------------------------------------------------------------

3639 municipal services and territorial development n.e.c.



It also includes expenditure to support each of the regions of the State (reduction of

unemployment, business development in selected regions, etc.).

-----------------------------------------------------------------------------------------------------------------------------------

366 Management in housing, municipal services and land development

-----------------------------------------------------------------------------------------------------------------------------------

3661 Activity of the central authority of State administration in the field of housing, municipal

services and spatial development



The activities of the Ministry for regional development.

-----------------------------------------------------------------------------------------------------------------------------------

3662 activities of other bodies of State administration in the field of housing, municipal services

and territorial development

-----------------------------------------------------------------------------------------------------------------------------------

3669 Other management in the area of housing, municipal services and land development

elsewhere, unclassified



The State housing development fund.

-----------------------------------------------------------------------------------------------------------------------------------

368 research and development in the area of housing, municipal services and land development

-----------------------------------------------------------------------------------------------------------------------------------

3680 research and development in the field of housing, municipal services and land development

-----------------------------------------------------------------------------------------------------------------------------------

369 Other activities in the area of housing, municipal services and land development

-----------------------------------------------------------------------------------------------------------------------------------

3691 international cooperation in the area of housing, municipal services and land use

the development of the



This includes contributions to international organisations, international

seminars and similar events of international cooperation.

-----------------------------------------------------------------------------------------------------------------------------------

3699 Other Affairs, housing, municipal services and land development

-----------------------------------------------------------------------------------------------------------------------------------

37 environmental protection



The funds provided primarily for the purpose of the creation and protection of the

environment and not included in other features (notably forestry, savings

energy, water management).

-----------------------------------------------------------------------------------------------------------------------------------

371 air protection and climate

-----------------------------------------------------------------------------------------------------------------------------------

3711 the removal of dust emissions



The exclusion of emissions at source (odprašnění equipment, filters).

-----------------------------------------------------------------------------------------------------------------------------------

3712 removal of gaseous emissions



Includes measures to avoid emissions at source-desulphurisation, denitrification

etc.

-----------------------------------------------------------------------------------------------------------------------------------

3713 heating technology Changes



Changes to the technology of heating fuel substitution, nabázi of fluidized-bed combustion or

refunds of past sources of atmospheric pollution devices on the use

alternative sources of energy. This includes the reconstruction of boiler-rooms, including

related plynovodůa reconstruction construction of chimneys. In production processes

for example. cogeneration of electricity and heat in paroplynových facilities, reconstruction

fluidized-bed combustion boilers with sulphite, reconstruction of boilers and boiler rooms of the

solid or liquid fuels naplyn.

-----------------------------------------------------------------------------------------------------------------------------------

3714 measures to reduce the production of greenhouse gases and gases that Deplete the


the ozone layer



Climate protection. The introduction of clean technologies (clean technology and clean

products used in the manufacturing process); the use of alternative energy sources.

-----------------------------------------------------------------------------------------------------------------------------------

3715 Changes of production technologies for purposes of substantial elimination of emissions

-----------------------------------------------------------------------------------------------------------------------------------

3716 Monitoring of air protection

-----------------------------------------------------------------------------------------------------------------------------------

3719 other activities for the protection of the atmosphere

-----------------------------------------------------------------------------------------------------------------------------------

372 waste management



Include both municipal industrial waste which at the same time include

hazardous waste and other waste material inert or bulky waste

(waste from the extractive industries aelektráren, building rubble). Binds to include

the law on waste. Nebezpečnýmodpadem means a waste that has one or

more of the hazardous properties such as. explosivity, flammability, oxidizing

ability, thermal nestálostorganických peroxides, the capacity to release in

contact with water, toxic gases, Ecotoxicity, subsequent hazards, acute

toxicity, corrosivity, infectivity, radioactivity, etc. Municipal waste is

shall mean all waste arising in the territory of the municipalities in the activities of natural persons

(households) and also wastes arising from eg. When cleaning public roads

and in the maintenance of public areas and green spaces. On the other hand, does not include

the Affairs of the collection and processing of secondary raw materials (e.g., paper, iron,

other metals, etc.) implemented through organisations scrapyard

or as a single action.

-----------------------------------------------------------------------------------------------------------------------------------

3721 Collection and collection of hazardous waste

-----------------------------------------------------------------------------------------------------------------------------------

3722 Collection and collection of municipal waste

-----------------------------------------------------------------------------------------------------------------------------------

3723 Collection and collection of other waste (non-hazardous and municipal)

-----------------------------------------------------------------------------------------------------------------------------------

3724 the use and disposal of hazardous wastes



Nonprofit management of hazardous wastes with the intention of replacing the production and

waste disposal (i.e. environmental load) process of reintegration

waste products into the economic cycle (in the form of raw materials or energy) and

the process of recovery (process integrated with the relevant activities).

-----------------------------------------------------------------------------------------------------------------------------------

3725 the use and disposal of municipal waste



Nonprofit management of communal waste with the intention of replacing the production and

waste disposal (i.e. environmental load) process of reintegration

waste products into the economic cycle (in the form of raw materials or energy) and

the process of recovery (process integrated with the relevant activities).

-----------------------------------------------------------------------------------------------------------------------------------

3726 the use and disposal of other wastes



Nonprofit management of other wastes with the intention of replacing the production and

waste disposal (i.e. environmental load) process of reintegration

waste products into the economic cycle (in the form of raw materials or energy) and

the process of recovery (process integrated with the relevant activities).

-----------------------------------------------------------------------------------------------------------------------------------

3727 waste prevention



Includes the activities of the recycling, process modification, precautionary measures to

the reduction of the quantity and the harmful effects of waste consisting of final consumption

goods and to reduce the production of industrial waste or reducing their

harmful effects.

-----------------------------------------------------------------------------------------------------------------------------------

3728 Monitoring waste management

-----------------------------------------------------------------------------------------------------------------------------------

Others 3729 waste management



These include in particular the redevelopment of the old landfills, also from the resources allocated to the



removal of environmental zátěžína privatizovaném assets.

-----------------------------------------------------------------------------------------------------------------------------------

373 Protection and remediation of soil and groundwater

-----------------------------------------------------------------------------------------------------------------------------------

3731 protection of soil and groundwater against polluting infiltracím



In particular for the oil pipelines, pipelines, oil depots, etc.

-----------------------------------------------------------------------------------------------------------------------------------

3732 Decontamination of soil and ground water cleanup



It includes in particular the State financial assistance in the removal of ecological burdens

Ana privatizovaném property; Furthermore, for example. remove the damages after the former Soviet

the army; remediation of uranium mining.

-----------------------------------------------------------------------------------------------------------------------------------

3733 Monitoring of soil and groundwater

-----------------------------------------------------------------------------------------------------------------------------------

3734 Prevention and rehabilitation of zasolení soil

-----------------------------------------------------------------------------------------------------------------------------------

3739 Other protection of soil and ground water



Includes in particular the measures against uncontrolled emissions, creating black

dumps and against the uptake of pollutants.

-----------------------------------------------------------------------------------------------------------------------------------

374 nature and landscape protection

-----------------------------------------------------------------------------------------------------------------------------------

3741 Protection of species and habitats



Including, for example. support of zoos, ornithological stations and

Botanical Gardens, zahrnujei protection and recovery of endangered species of flora and

fauna.

-----------------------------------------------------------------------------------------------------------------------------------

3742 protected parts of nature



National parks, reservations, protected landscape area, caves, etc.

not included in other functions. Covers the protection of prominent ecosystems and

sites and protection of the landscape for its aesthetic value.

-----------------------------------------------------------------------------------------------------------------------------------

3743 Reclamation of land due to mining and mining activities, after the landfill of waste

etc.



For example. reimbursement (50%) of the seized minerals paid into the State budget with the

by to be used to remedy the environmental damage caused by

exploitation of deposits; from subsidies on attenuation of mining to be

IU used on remedial work as a result of mining when the results on the

environment.

-----------------------------------------------------------------------------------------------------------------------------------

3744 erosion control, protilavinová and fire protection




This is the protection not in other functions, including protection against

floods (see subsections 103, 233, 234).

-----------------------------------------------------------------------------------------------------------------------------------

3745 grooming municipalities and public green areas



Includes costs associated with the construction, reconstruction, maintenance, etc. urban and

municipal green areas, particularly parks, forest parks, alleys, public gardens

and orchards, flower beds, květinovýchvýzdob, etc., if there are for example. components

cultural monuments (castle garden), school of land etc.



-----------------------------------------------------------------------------------------------------------------------------------

3749 Other activities to nature and landscape protection



Guard of nature protection. Expenditure on redressing the consequences of the gales, warps

and hail, which does not represent the repair and does not take place within the framework of a State of crisis,

for example, expenditure on removal of mud.



-----------------------------------------------------------------------------------------------------------------------------------

375 Limiting noise and vibration



Measures to reduce the sound level, vibration, at source, between the source and

the recipient and the recipient. Excluded are measures aimed mainly at reducing the

noise at work places in the industrial production.

-----------------------------------------------------------------------------------------------------------------------------------

design and application of 3751 anti-noise devices (noise barriers and

barriers, window encapsulation machines, etc.)



These include preventive akceu resources (noise-the encapsulation of the machines,

the use of the device, all the machines) and the antihlukové (installation structure

a buffer zone, or antihlukových barriers) around airports and other resources

noise, noise damping work.

-----------------------------------------------------------------------------------------------------------------------------------

3753 Monitoring to detect the level of noise and vibration

-----------------------------------------------------------------------------------------------------------------------------------

3759 other activities to reduce noise and vibration

-----------------------------------------------------------------------------------------------------------------------------------

376 in environmental protection Management

-----------------------------------------------------------------------------------------------------------------------------------

3761 the activity of the central bodies of State administration in environmental protection



The Ministry of the environment.

-----------------------------------------------------------------------------------------------------------------------------------

3762 Activity of the central bodies of State administration in environmental protection



For example. activities of the Czech environmental inspection.

-----------------------------------------------------------------------------------------------------------------------------------

3769 Other management in environmental protection

-----------------------------------------------------------------------------------------------------------------------------------

377 protection against radiation



Measures for the reduction of radioactive radiation, intensity of electromagnetic

field, etc. at the source, between the source and the recipient in the recipient, transport and

disposal of highly radioactive waste.

-----------------------------------------------------------------------------------------------------------------------------------

3771 Radon measures



For example. measures according to the Radon program, whose implementation of secure

the Magistrates ' offices.

-----------------------------------------------------------------------------------------------------------------------------------

3772 transport and disposal of highly radioactive waste

-----------------------------------------------------------------------------------------------------------------------------------

Monitoring to ensure the level of 3773 radioactive waste

-----------------------------------------------------------------------------------------------------------------------------------

3779 other activities to protect against radiation

-----------------------------------------------------------------------------------------------------------------------------------

378 environmental research

-----------------------------------------------------------------------------------------------------------------------------------

3780 environmental research

-----------------------------------------------------------------------------------------------------------------------------------

379 other activities in the environment

-----------------------------------------------------------------------------------------------------------------------------------

3791 international cooperation on the environment



This includes contributions to international organisations, international

seminars and similar events of international cooperation.

-----------------------------------------------------------------------------------------------------------------------------------

3792 Ecological education and awareness

-----------------------------------------------------------------------------------------------------------------------------------



3793 ecology in transport



It includes for example. spending on so-called combined transport docks combined

transport, transport and handling equipment and resources for the combined

transportation and other programs in transportation, whose primary purpose is the protection and the creation of

and creation of the environment.

-----------------------------------------------------------------------------------------------------------------------------------



3799 Other organic matter



-----------------------------------------------------------------------------------------------------------------------------------

38 other research and development

-----------------------------------------------------------------------------------------------------------------------------------

380 other research and development



As for research that is not listed in paragraphs that have the number of the section on the

third digit 8.

-----------------------------------------------------------------------------------------------------------------------------------

3801, Academy of Sciences of the Czech Republic



The activity of the Academy of Sciences.

-----------------------------------------------------------------------------------------------------------------------------------

3802 grant agency of the Czech Republic



The activities of the grant agency.

-----------------------------------------------------------------------------------------------------------------------------------

3802 Other research and development sector-an unspecified



-----------------------------------------------------------------------------------------------------------------------------------

3803 Technology Agency of the Czech Republic



The activities of the Technology in accordance with § 36a agenturyČeské Republic Act No.

130/2002 Coll., on the promotion of research, experimental development and innovation

from public funds and amending certain related laws (law

on the promotion of research and development), as amended by law No 110/2009 Sb.

-----------------------------------------------------------------------------------------------------------------------------------

39 other activities related with the services for the population

-----------------------------------------------------------------------------------------------------------------------------------

390 other activities related with the services for the population

-----------------------------------------------------------------------------------------------------------------------------------

3900 other activities related with the services for the population



Activities belonging to the Group 3-services for the population, which does not fit

to its other sections. They are non-business activities


on education in the broadest sense, information on matters of public

benefit the public interest activity of Association, meeting and Exchange

experience of those involved in the hobby or a similar activity

(own leisure activity, however, belongs to the subsection 342) including the activities

to the strengthening of historical awareness and familiarization with the past and other similar

activities that cannot be classified in other sections. Here, for example, would have belonged to the

grants various organisations remembrance, resistance fighters or people

affected by the dictatorial regimes or the civic association dealing

the public interest činnostíapod., if such activity cannot be

included in the other sections.



-----------------------------------------------------------------------------------------------------------------------------------

4 Social Affairs & EMPLOYMENT POLICY

-----------------------------------------------------------------------------------------------------------------------------------

41 benefits and aid in social security



These benefits typically include match the defined rules and benefits

in the area of social security.

-----------------------------------------------------------------------------------------------------------------------------------

411 pension insurance Benefits

-----------------------------------------------------------------------------------------------------------------------------------

4111 retirement pensions



Included here as well as a proportional old-age pensions.

-----------------------------------------------------------------------------------------------------------------------------------



4112 invalidity pensions for disability of the third degree



Expenditure on pensions, the amount of which is

determined in accordance with § 41 para. 1 (a). 2 (a). (c)) of the Act No 155/1995 Coll.

the Pension Insurance Act, as amended by law no 209/2008 Coll. and no 306/2008 Sb.

-----------------------------------------------------------------------------------------------------------------------------------

4113 invalidity pensions for disability of the second degree



Expenditure on pensions, the amount of which is

determined in accordance with § 41 para. 1 (a). 2 (a). (b)) Act No 155/1995 Coll.

the Pension Insurance Act, as amended by law no 209/2008 Coll. and no 306/2008 Sb.



-----------------------------------------------------------------------------------------------------------------------------------

4114 widows ' pensions

-----------------------------------------------------------------------------------------------------------------------------------

4115 widower's pensions

-----------------------------------------------------------------------------------------------------------------------------------

4116 orphans ' pensions



-----------------------------------------------------------------------------------------------------------------------------------

4117 invalidity pensions for disability of the first degree



Expenditure on pensions, the amount of which is

determined in accordance with § 41 para. 1 (a). 2 (a). and Act No. 155)/1995 Coll.

the Pension Insurance Act, as amended by law no 209/2008 Coll. and no 306/2008 Sb.



-----------------------------------------------------------------------------------------------------------------------------------

4119 Other pension insurance benefits

-----------------------------------------------------------------------------------------------------------------------------------

412 health insurance benefits

-----------------------------------------------------------------------------------------------------------------------------------

4121 Sickness

-----------------------------------------------------------------------------------------------------------------------------------



4122 Ošetřovné



Ošetřovné pursuant to section 39 to 41 of Act No. 187/2006 Coll., on sickness insurance,

as amended by laws No. 261/2007 Coll., no 239/2008 Coll., no 305/2008 Coll.,

No 306/2008 Coll., and no. 41/2009, Coll. includes supplements aid in

family member care benefit under the repealed Act No. 54/1956 Coll.

on health insurance, as amended.



-----------------------------------------------------------------------------------------------------------------------------------



4123 compensatory allowance during pregnancy and motherhood



-----------------------------------------------------------------------------------------------------------------------------------

4124 maternity benefit

-----------------------------------------------------------------------------------------------------------------------------------

health insurance benefits 4129 n.e.c.

-----------------------------------------------------------------------------------------------------------------------------------



413 State social support Benefits

and foster care benefits



414 benefits under Act No. 117/1995Sb., on State social assistance, as amended by

amended, and Act No. 359/1999 Coll. on social and legal protection

children, as amended.



-----------------------------------------------------------------------------------------------------------------------------------

4131 child benefit

-----------------------------------------------------------------------------------------------------------------------------------

4132 social allowance

-----------------------------------------------------------------------------------------------------------------------------------

4133 Birth

-----------------------------------------------------------------------------------------------------------------------------------

4134 parental allowance



-----------------------------------------------------------------------------------------------------------------------------------

4136 Benefits foster care



Benefits provided after the date 1. January 2013 children entrusted to foster care

and foster parents under section 47e to 47za Act No. 359/1999 Coll., on social-legal

the protection of children, as amended by the Act of 5 March 2002. September 2012, amending Act No.

359/1999 Coll. on social and legal protection of children, in the wording of later regulations,

and other related laws. This section also includes payments of benefits

foster care under the Act on State social support, which

eligible until 31 December 2009. December 2012.



-----------------------------------------------------------------------------------------------------------------------------------

4138 death grants

-----------------------------------------------------------------------------------------------------------------------------------

4141 housing allowance



-----------------------------------------------------------------------------------------------------------------------------------

4142 post on school supplies



Post that receive children who have logged on to write to the compulsory school

attendance pursuant to § 33 to 35 of the Act No. 117/1995 Coll., on State social

support, as amended by Act No. 115/2006 Coll.



-----------------------------------------------------------------------------------------------------------------------------------

State social support Benefits 4149 n.e.c.

-----------------------------------------------------------------------------------------------------------------------------------

415 Special armed forces social benefits upon termination of service

the ratio of

-----------------------------------------------------------------------------------------------------------------------------------

4151 severance grants



Transitional allowance pursuant to section 155 and 156 of the Act No. 361/2003 Coll.

about příslušníkůbezpečnostních Service Corps

as amended by law no 530/2005 Coll., and severance grants under

section 140 of the Act No. 221/1999 Coll., on professional soldiers,

as amended by Act No. 254/2002 Coll.


-----------------------------------------------------------------------------------------------------------------------------------

4152 Výsluhový post



Výsluhový contribution under section 157 to 163 of Act No. 361/2003 Coll.

the prison service příslušníkůbezpečnostních

choirs, as amended by law no 530/2005 Coll., no 189/2006 Coll.

No 305/2008 Coll. and no 306/2008 Coll., and výsluhový

post under section 132 to 137 of Act No. 221/1999 Coll.,

the soldiers of the occupation, as amended by laws No. 254/2002 Coll. and no 306/2008 Sb.

-----------------------------------------------------------------------------------------------------------------------------------

4153 Úmrtné and post for the funeral of a national



Úmrtné and contribution to the funeral of a member under section 164

and 164a Act No. 361/2003 Coll., on the prison service

members of the security forces, as amended by law

No 189/2006 Coll., and úmrtné according to § 141 of Act No. 221/1999 Coll.,

the soldiers of the occupation, as amended by Act No. 254/2002 Coll.

-----------------------------------------------------------------------------------------------------------------------------------

4154 Surrenders



Surrender value pursuant to § 138 and 139 of the Act No. 221/1999 Coll.,

the soldiers of the occupation, as amended by Act No. 254/2002 Coll.

-----------------------------------------------------------------------------------------------------------------------------------

4159 Other social benefits to members of the armed

forces termination of service



Other members of the armed forces social benefits upon termination of service

the ratio, which does not belong in the other sections of Subpart 415, if such benefits

they are incurred.



-----------------------------------------------------------------------------------------------------------------------------------

416 accident insurance Benefits



Benefits paid Czech social security administration under section 17 to 28

Act No. 266/2006 Coll., on accident insurance for employees.

-----------------------------------------------------------------------------------------------------------------------------------

4161 Úrazový supplement

-----------------------------------------------------------------------------------------------------------------------------------

4162 Accident settlement

-----------------------------------------------------------------------------------------------------------------------------------

4163 Painful

-----------------------------------------------------------------------------------------------------------------------------------

4164 contribution for the worsening of the social application

-----------------------------------------------------------------------------------------------------------------------------------

4165 Replacement costs associated with treatment

-----------------------------------------------------------------------------------------------------------------------------------

4166 Replacement costs associated with a funeral

-----------------------------------------------------------------------------------------------------------------------------------

4167 a one-time contribution to the surviving

-----------------------------------------------------------------------------------------------------------------------------------

4168 Accident survivor annuity

-----------------------------------------------------------------------------------------------------------------------------------

4169 other benefits, accident insurance



-----------------------------------------------------------------------------------------------------------------------------------

417 assistance in material need Benefits

-----------------------------------------------------------------------------------------------------------------------------------

4171 living allowance



Living allowance to persons according to vhmotné emergency

sections 21 to 32 of the Act No 111/2006 Coll. on assistance in material need.

-----------------------------------------------------------------------------------------------------------------------------------

4172 housing supplement



The contribution of persons residing in private or rental apartment with income lower

than the amount of subsistence under section 33 to 35 of Act No. 111/2006 Coll.

on assistance in material need.

-----------------------------------------------------------------------------------------------------------------------------------

4173 extraordinary immediate assistance



Persons in material need under section 36 and 37 of Act No. 111/2006 Coll.

on assistance in material need, kroměosobám at risk of social exclusion

[the allowance provided for under section 36 (1) (a)), and (b))

and section 37 (b). a) to (d)) of this Act, the persons referred to in section 2 (2). 3-5].

-----------------------------------------------------------------------------------------------------------------------------------

4177 extraordinary immediate assistance to persons at risk of social exclusion



Persons in material need under section 36 and 37 of Act No. 111/2006 Coll.

on assistance in material need, which are at risk of social exclusion

[the allowance provided for under section 36 (1) (b) (c))

and section 37 (b). (e)) of this Act, the persons referred to in section 2 (2). 6].

-----------------------------------------------------------------------------------------------------------------------------------

4179 Other social assistance benefits



Social assistance benefits that do not belong in the other sections of Subpart 417,

If such benefits will arise. Supplements of the cancelled doses of social assistance

(care), in particular, from 1 May 2004. January 2007 (the date on which it takes effect

Act No. 111/2006 Coll.) social care for the elderly, the dose

social care for the family and children and social care for the socially

excluded classified until 31 December 2006. December 2006 (date on which shall cease to be

the effectiveness of Act No. 482/1991 Coll. and selected the provisions of Decree No. 182/1991 Coll.)

to the repealed sections 4174, 4175 and 4176.



-----------------------------------------------------------------------------------------------------------------------------------

418 Benefits for people with disabilities



Benefits under the law No. 329/2011Sb., for the provision of benefits for disabled

disabilities and amending related laws, which is effective from 1 January 2006. January

2012 and according to which the benefits are provided on a downright 4187 and 4188,

and master of benefits under Decree No. 182/1991 Coll. (sections 4182-4186)

This law set aside and that these benefits are granted to the date

December 31, 2011.



-----------------------------------------------------------------------------------------------------------------------------------

4182 post on special equipment



This is a benefit paid in accordance with § 33 of Decree No. 182/1991 Coll., as amended by

Decrees No. 28/1993, no. 205/1995 Coll., No 138/1997Sb., no. 138/1997.

and no 552/2002 Sb.



-----------------------------------------------------------------------------------------------------------------------------------

4183 Post adjustment and operation of barrier-free apartment



This is a benefit paid under section 34, section 45 code no. 182/1991 Coll.

-----------------------------------------------------------------------------------------------------------------------------------

4184 Posts on purchase, opravua special arrangements for motor vehicle



This is a benefit paid in accordance with § 35 code no. 182/1991 Coll.

-----------------------------------------------------------------------------------------------------------------------------------

4185 contribution to operation motorovéhovozidla



This is a benefit paid in accordance with § 36 Code No. 182/1991 Coll.

-----------------------------------------------------------------------------------------------------------------------------------

4186 post on individual transport



This is a benefit paid in accordance with § 37 code no. 182/1991 Coll.




-----------------------------------------------------------------------------------------------------------------------------------

4187 mobility allowance

Post under section 2 (b). and) Act No. 329/2007 Coll., on providing benefits to persons

with disabilities and amending related laws.

-----------------------------------------------------------------------------------------------------------------------------------

4188 post on a special Widget

Post under section 2 (b). (b)) Law No 329/2007 Coll., on providing benefits to persons

with disabilities and amending related laws.



-----------------------------------------------------------------------------------------------------------------------------------

4189 other benefits for disabled citizens



Social assistance benefits that do not belong in the other sections of Subpart 418,

If such benefits will arise. Supplements of the cancelled doses for the disabled

citizens, in particular, from 1 May 2004. January 2007 (the date on which it takes effect

Law No. 108/2006 Coll.) post leaving the constitutional device spooled

until 31 December 2006. in December 2006 for the cancelled section 4187.



This includes supplements příspěvkupři care for the person close by

§ 80 to 85 of Act No. 100/1988 Coll. on social security, as amended by

effective until 31 December 2006. in December 2006, that is, with effect from 1 January. January 2007

replaced by a contribution to care under section 7 to 31 of Act No. 108/2006 Coll.

on social services (položka4195), and that in some cases

paid until 31 December 2006. December 2008 under art. (II) point 5 of Act No. 109/2006 Sb.



-----------------------------------------------------------------------------------------------------------------------------------

419 other benefits in the nature of social security

-----------------------------------------------------------------------------------------------------------------------------------

4191 State contributions to the supplementary pension insurance

-----------------------------------------------------------------------------------------------------------------------------------

4192 interest subsidies for young marriage

-----------------------------------------------------------------------------------------------------------------------------------

4193 Benefits and compensation to war veterans and perzekvovaným persons



-----------------------------------------------------------------------------------------------------------------------------------

4194 pension increases for impotence



Levy referred to in section 70 of Act No. 100/1988 Coll. on social security, as amended by

effective until 31 December 2006. in December 2006, that is, with effect from 1 January. January 2007

replaced by a contribution to care under section 7 to 31 of Act No. 108/2006 Coll.

on social services (položka4195), and in some cases paid

in accordance with article 6(1). (Ii) points 1 and 3 of Act No. 109/2006 Coll. beyond that date.



-----------------------------------------------------------------------------------------------------------------------------------

4195 care allowance



Care allowance to persons dependent on the assistance of another individual for the purpose of

provide the necessary assistance in accordance with § 7 to 31 of Act No. 108/2006 Coll.

on social services.



-----------------------------------------------------------------------------------------------------------------------------------

4199 other benefits in the nature of social security n.e.c.



This includes all social benefits and aid so far unspecified, aimed

on a particular group of the population, including for example. benefits to citizens affected by natural



disasters (§ 51 of Decree No. 182/1991 Coll.).



-----------------------------------------------------------------------------------------------------------------------------------

42 employment policy



-----------------------------------------------------------------------------------------------------------------------------------

421 unemployment benefits



-----------------------------------------------------------------------------------------------------------------------------------

4210 unemployment benefits



Expenditure on physical security (support) in unemployment, an increase in the

physical security on the wife and children of persons with altered working

capabilities, and postage related to the payment of unemployment benefits.



-----------------------------------------------------------------------------------------------------------------------------------

422 active employment policy

-----------------------------------------------------------------------------------------------------------------------------------

4221 Retraining

-----------------------------------------------------------------------------------------------------------------------------------

4222 Publicly beneficial work



-----------------------------------------------------------------------------------------------------------------------------------

4223 Socially purposeful jobs



-----------------------------------------------------------------------------------------------------------------------------------

4225 promoting employment of disabled people

-----------------------------------------------------------------------------------------------------------------------------------



4226 Other employment support



-----------------------------------------------------------------------------------------------------------------------------------

4227 Targeted programmes to address the employment



-----------------------------------------------------------------------------------------------------------------------------------

4229 Active policy zaměstnanostijinde unclassified

-----------------------------------------------------------------------------------------------------------------------------------

423 protection of employees employers ' insolvency

-----------------------------------------------------------------------------------------------------------------------------------

4230 protection of employees employers ' insolvency



Act No. 118/2000 Coll., on the protection of workers in the insolvency

the employer establishes a specific type of payments from the State budget, respectively.

from the budget chapter, the Ministry of labour and Social Affairs (since April 1, 2011

through the work of the Office of the United States, in the meantime, through the

labour offices). As for the payment of wages of employees from the State budget instead of

When the insolvency of the employer and the payment of insurance premiums

social security, the public health insurance and payment of taxes of the

income.

-----------------------------------------------------------------------------------------------------------------------------------

424 employment of disabled citizens

-----------------------------------------------------------------------------------------------------------------------------------

4240 Contribution to employers employing more than 50% of citizens with altered

working capacity



The contribution of employers employing more than 50% of people with

disabilities to promote employment of such persons provided by

§ 78 of Act No. 435/2004 Coll., ozaměstnanosti, as amended by law No.

261/2007 Coll., no 382/2008 Coll., no 479/2008 Coll., no. 158/2009 Coll., no.

149/2010 Coll. and no 73/2006 this post from 1. April 2011 provides

The Labour Office of the Czech Republic, until this time, it provided the labour offices.



-----------------------------------------------------------------------------------------------------------------------------------

425 Posts on social důsledkyrestrukturalizace

-----------------------------------------------------------------------------------------------------------------------------------

4250 social důsledkyrestrukturalizace




Allowances paid to employees by employers in the

the context of the restructuring of the steel and coal industries and

transport.

-----------------------------------------------------------------------------------------------------------------------------------

428 research and development in employment policy

-----------------------------------------------------------------------------------------------------------------------------------

4280 research and development in employment policy



-----------------------------------------------------------------------------------------------------------------------------------

43 social services and joint activities in the social security and policy

employment



Activities and services (not direct benefits and support) focused on a specific social

groups of the population, or general social programs. Joint activities, i.e..

those that cannot be attributed only to the section 41 or 42.



-----------------------------------------------------------------------------------------------------------------------------------

431 social counselling

-----------------------------------------------------------------------------------------------------------------------------------

4311 Basic social counselling



Basic social counselling according to § 37 para. 2 of Act No. 108/2006 Coll.

on social services.

-----------------------------------------------------------------------------------------------------------------------------------

4312 professional social counselling



Professional social counselling according to § 37 para. 3 and 4 of Act No. 108/2006 Coll.

on social services.

-----------------------------------------------------------------------------------------------------------------------------------

4319 other expenses related with social advice



-----------------------------------------------------------------------------------------------------------------------------------

432 social care and assistance to children and youth



Spending on social care and assistance to children and youth in addition to expenditure on services

social care belonging to subsection 435.



-----------------------------------------------------------------------------------------------------------------------------------



4324 facility for children in need of immediate assistance



This includes expenditure on the State contribution for the founder device for children in need

immediate assistance pursuant to section 42 of the Act on social and legal až42n the protection of children

(Act No. 359/1999 Coll., as amended).



-----------------------------------------------------------------------------------------------------------------------------------

4329 other social care and assistance to children and youth



Includes recovered maintenance payments received from persons liable.



-----------------------------------------------------------------------------------------------------------------------------------

433 social welfare and assistance, marriage and families



Expenditure on social welfare and assistance of marriage and families in addition to the expenditure

on social care services subsection belongs to 435.



-----------------------------------------------------------------------------------------------------------------------------------

4333 Homes-pensions for mothers with children

-----------------------------------------------------------------------------------------------------------------------------------

4334 in-home care services for rodinua children



-----------------------------------------------------------------------------------------------------------------------------------

4339 Other social care and assistance to the family and marriage



This section also includes expenditure of municipalities and regions, on whose cover is

intended post on foster care provided by them from the State

budget pursuant to section 47d of Act No. 359/1999 Coll. on social and legal protection

children, as amended by law No 401/Sb.



-----------------------------------------------------------------------------------------------------------------------------------

434 social rehabilitation and other social welfare and assistance



-----------------------------------------------------------------------------------------------------------------------------------

4341 social assistance to persons in the hmotnénouzi and social nepřizpůsobivým citizens



Assistance to persons in material need and socially nepřizpůsobivým people including

Special assistance for persons who get no fault to the

adverse conditions or live in them.

-----------------------------------------------------------------------------------------------------------------------------------

4342 Social care and assistance for immigrants and ethnic groups



Includes for example. activities related to the integration of the Roma or other ethnic groups.

-----------------------------------------------------------------------------------------------------------------------------------

4343 social assistance to persons in the context of a natural disaster or a fire



-----------------------------------------------------------------------------------------------------------------------------------

4344 social rehabilitation



Includes activities in the framework of social rehabilitation in the form field provided

or outpatient services residential services in the context of social rehabilitation

Center.



-----------------------------------------------------------------------------------------------------------------------------------

4345 Centre social rehabilitation services



Expenditure on facilities and activities in accordance with part III, sections 2 and 3 of the law No.

108/2006 Coll., on social services, as amended,

and the income from them.



-----------------------------------------------------------------------------------------------------------------------------------

4349 Other social welfare and assistance to other groups of the population



Including, for example. programs to help laid-off prisoners, including the prevention of crime

and the inseperable aid more population groups, etc.



4350 Homes for the elderly



The revenue and expenditure of homes for the elderly (section 49 of Act No. 108/2006 Coll.).



-----------------------------------------------------------------------------------------------------------------------------------

435 social care services

-----------------------------------------------------------------------------------------------------------------------------------

4351 personal assistance, pečovatelskáslužba and support for independent living

-----------------------------------------------------------------------------------------------------------------------------------

4352 emergency care

-----------------------------------------------------------------------------------------------------------------------------------

4353 Guide and předčitatelské services

-----------------------------------------------------------------------------------------------------------------------------------

4354 sheltered housing

-----------------------------------------------------------------------------------------------------------------------------------

4355 Weekly care centres

-----------------------------------------------------------------------------------------------------------------------------------

Day care centres and Centre 4356 day services

-----------------------------------------------------------------------------------------------------------------------------------



4357 homes for persons with zdravotnímpostižením and homes with special regime



Revenue and expenditure homes for people with disabilities

(article 48 of Act No. 108/2006 Coll., as amended by Act No. 207/2009 Coll.) and homes with special

regime (article 50 of Act No. 108/2006 Coll.).



-----------------------------------------------------------------------------------------------------------------------------------

4358 Social services provided by the vezdravotnických residential

care


-----------------------------------------------------------------------------------------------------------------------------------

4359 other services and activities in the field of social care



It includes for example. respite services.



-----------------------------------------------------------------------------------------------------------------------------------

the Social Security Administration 436 employment policy



-----------------------------------------------------------------------------------------------------------------------------------

4361 Activity the central body of State administration in the social security, politics

employment and family policy



Expenditure on own activities of the Ministry of labour and Social Affairs (including

the activities that are included in other sections, but they do not go to separate.

safety at work).



-----------------------------------------------------------------------------------------------------------------------------------

4362 activities of other bodies of State administration in the social security



For example. the activities of the Czech social security administration, including their district

folders.

-----------------------------------------------------------------------------------------------------------------------------------

4363 Other State administration bodies in the area of employment policy



From 1 January 2003. April 2011 activity of the Labour Office of the Czech Republic, which was this

date established by Act No. 73/2007 Coll. on employment services in the Czech Republic

and amending related laws (article 1, paragraph 1), and in the meantime, labour offices

[§ 1 para. 3 (a)) and section 7 of Act No. 435/2004 Coll., on employment, in the

the text of laws No 109/2006 Coll., though. 479/2008 Coll.].

-----------------------------------------------------------------------------------------------------------------------------------

4369 Other administration in the social security and employment policy



-----------------------------------------------------------------------------------------------------------------------------------

Social Prevention Services 437

-----------------------------------------------------------------------------------------------------------------------------------

4371 Early care and social activate services for families with children

-----------------------------------------------------------------------------------------------------------------------------------

4372 Crisis assistance

-----------------------------------------------------------------------------------------------------------------------------------

4373 half way Houses

-----------------------------------------------------------------------------------------------------------------------------------

4374 Asylum houses, low-threshold agencies daily Center and dormitories

-----------------------------------------------------------------------------------------------------------------------------------

4375 low-threshold agencies for children and youth

-----------------------------------------------------------------------------------------------------------------------------------

4376 aftercare Services, therapeutic community and contact centers

-----------------------------------------------------------------------------------------------------------------------------------

4377 socio-therapeutic workshops

-----------------------------------------------------------------------------------------------------------------------------------

4378 Outreach programs

-----------------------------------------------------------------------------------------------------------------------------------

4379 other services and activities in the field of social prevention



It includes in particular social activate services for seniors and persons with

disability, crisis assistance, telephone interpretation services

and other activities in the field of social prevention.



-----------------------------------------------------------------------------------------------------------------------------------

Research in social security, and 438 employment policy

-----------------------------------------------------------------------------------------------------------------------------------

4380 Research in social security and employment policy



If it is not possible within a group 4 specify closer (§ 4280).

-----------------------------------------------------------------------------------------------------------------------------------

439 Other activities and unspecified expenditure

-----------------------------------------------------------------------------------------------------------------------------------



4391, international cooperation in social security and employment promotion



This includes contributions to international organisations, international

seminars and similar events of international cooperation.

-----------------------------------------------------------------------------------------------------------------------------------



4392 Inspection provision of social services



Inspections provide social services under section 97 to 99 of Act No. 108/2006 Coll.

on social services, as amended by Act No 206/2009 Sb.

-----------------------------------------------------------------------------------------------------------------------------------



4399 other matters of Social Affairs and employment

-----------------------------------------------------------------------------------------------------------------------------------

5 STATE SECURITY and LEGAL PROTECTION

-----------------------------------------------------------------------------------------------------------------------------------

51 Defence



Includes expenditure on defence and national security against external threats, expenses

for a system of economic mobilization and direct requirements of the armed forces in

the system of State material reserves and on preventive and subsequent emergency

measures in case of mimořádnýchsituací of national importance.

-----------------------------------------------------------------------------------------------------------------------------------

511 military defence



-----------------------------------------------------------------------------------------------------------------------------------

5111 Army



Security-related spending national defence against external threats.

Includes expenditure on the activity of the military units, military equipment and military

emergency services set up under the law on the armed forces of the United States

and the costs for their security if they can be separated. Does not belong

spending on military schools, State Sports representation, protection

the environment benefits, social security, research and development,

international cooperation at home and abroad, and foreign military

assistance.



-----------------------------------------------------------------------------------------------------------------------------------

5112 Other armed forces



Includes expenditure on the activity of the Military Office of the President and the Castle

the guards under the law on the armed forces of the Czech Republic (Act No. 219/1999 Coll.

in the wording of later regulations) and the costs for their security,

If they can be separated.

-----------------------------------------------------------------------------------------------------------------------------------

5113 the security forces of the armed forces



Expenditure on the activity of the military police and military intelligence.



-----------------------------------------------------------------------------------------------------------------------------------

5119 supporting folder of the armed forces



Includes expenditure on the operation of the Department of defense that protect

the armed forces, which do not exercise State administration according to specific laws,

for example. Military vlečkový Office.



-----------------------------------------------------------------------------------------------------------------------------------

516 in military defense administration


-----------------------------------------------------------------------------------------------------------------------------------

5161 Activity the central body of State administration in military defense



The activities of the Department of Defense.

-----------------------------------------------------------------------------------------------------------------------------------

5162 Activities of other bodies of State administration in military defense



Military administrative offices by armed services Act (Act

No. 585/2004 Coll., as amended), újezdních offices of military

újezdů under the law on ensuring the defence of the Czech Republic (law

No. 222/1999 Coll., as amended) and of the other institutions of the resort

The Ministry of defence, where the performance of State administration adapted to the specific

by law.



-----------------------------------------------------------------------------------------------------------------------------------

5169 Other administration in military defense



Includes expenditure on the activity of institutions set up by the Ministry of defence for

performance of State administration in accordance with special laws and other administrative expenses,

for example. activities of the Office for standardisation, cataloguing and public authentication

the quality.



-----------------------------------------------------------------------------------------------------------------------------------

the security needs of the 517 ozbrojenýchsil



These include mainly výdajeostatních of State administration bodies and other

public budgets to the security needs of the armed forces (with the exception of the departments,

prepared to perform the tasks of civil protection for the period of hostilities)

and folders of police, customs services and other forces, if they are provided with as

military forces and are operačněplánovány for a State of war as units under the

military command of the, the expenditure of naopatření economic mobilization for the needs of

the armed forces and ensure the requirements of the armed forces in the system of State

material reserves, creating and ensuring of economic mobilization for

the needs of the Army of the CZECH REPUBLIC in the framework of the economic measures for crisis conditions.

-----------------------------------------------------------------------------------------------------------------------------------

5171 Security needs ozbrojenýchsil



Includes expenditure of the other institutions of State administration and other public

budgets for the preparation of the mobilization of the armed forces, on saving the work

obligations, working výpomocia the provision of material resources, the measures

economic mobilization (maintaining production capacity and inventory strategy

commodities designated bodies of economic mobilization), on the formation of war

provisions for the security needs of the armed forces (with the exception of the departments

prepared to perform the tasks of civil protection for the period of hostilities) according to the

the specific legislation. It also covers costs related to ensuring the

material and financial resource mobilization training supplies, payments with

taking, changes, substitutions, loans, sale, release, hiring,

storage and protective business material and of mobilization of reserves for the armed

forces, including the making and maintaining inventory of capacities and equipment for

storage and handling, for the needs of the armed forces.

-----------------------------------------------------------------------------------------------------------------------------------

5172 Operating preparation of the national territory



Includes expenditure on the measures of military, economic and defensive character,

that are planned and carried out to ensure the safety of the Czech Republic

on the territory of the State to create the necessary conditions for carrying out the tasks of the armed

the security forces and the needs of the population within the meaning of the law on the provision of Defense

Of the Czech Republic.

-----------------------------------------------------------------------------------------------------------------------------------

5179 other activities for the security needs of the armed forces



Includes expenditure on the activity of components of the Czech Republic Police, customs services and other forces

If they are provided with as a military force and are operationally planned for war

status as units under the military command.

-----------------------------------------------------------------------------------------------------------------------------------

518 research and development in the field of defence

-----------------------------------------------------------------------------------------------------------------------------------

5180 research and development in the field of defence



Including the defence research and development, which is supported by other public

budgets.

-----------------------------------------------------------------------------------------------------------------------------------

519 other matters defense



-----------------------------------------------------------------------------------------------------------------------------------

5191 international cooperation in defense



Including expenditure on joint exercises at home and abroad, the action undertaken

on the basis of international treaties and agreements, etc.

Contributions to international military institutions, other international action

cooperation.



-----------------------------------------------------------------------------------------------------------------------------------

5192 Foreign military assistance



Expenditure on deployment of the army of the Czech Republic or the military police

in peacekeeping operations and the missions of the North Atlantic organization, organisation

the United Nations and the European Union, including the activities of the military observers.



-----------------------------------------------------------------------------------------------------------------------------------

5199 other matters defense

-----------------------------------------------------------------------------------------------------------------------------------

52 Civil preparedness for crisis States

-----------------------------------------------------------------------------------------------------------------------------------

521 public protection

-----------------------------------------------------------------------------------------------------------------------------------

5211 civil protection-military



Operation of civil protection

-----------------------------------------------------------------------------------------------------------------------------------

5212 population protection



The activities of the authorities and the folders to secure civil protection tasks related

with the construction and preparation of civil protection staff devices without legal

personality, preparation of the population, including the security of didactic AIDS

for primary and secondary schools, the acquisition, construction, operation, maintenance, and

repairs of the elements of a uniform system of warning and notification, activity related

with the economy with a special material civil protection, with the úkrytovým Fund

transport constructions and protective systems, identifying and labelling

hazardous areas, carrying out decontamination and other protective

measures, evacuation of the civilian population, emergency accommodation,

supply of drinking water, food and other resources necessary to

the survival of the civilian population.

-----------------------------------------------------------------------------------------------------------------------------------

5219 other matters of protection of the population

-----------------------------------------------------------------------------------------------------------------------------------

522 economic measures for crisis States

-----------------------------------------------------------------------------------------------------------------------------------


5220 economic measures for crisis States



Activities related to the acquisition, by varying and protective business State

material reserves designated for the purposes of civil-emergency planning,

swapping, sale, rental, lending, and the release of State material

reserves, the acquisition and maintenance of capacities and facilities for storage and handling

with the material provisions, filling the other tasks in the system of emergency

planning.

-----------------------------------------------------------------------------------------------------------------------------------

526 State administration in the field of economic measures

-----------------------------------------------------------------------------------------------------------------------------------

5261 public administration in the area of economic measures for crisis conditions and in the field

crisis management



The activities of the central body of State administration in the field of civil-emergency

Planning (eg. Administration of State material reserves), including measures

security activities in the publication of crisis conditions.



-----------------------------------------------------------------------------------------------------------------------------------

5262 activities of other bodies of State administration in the field of civil-emergency

economy



Activities of other bodies of State administration in the field of civil-emergency

planning, including measures to ensure their activities on the establishment of

crisis conditions. Includes only special expenses related to the crisis

planning clearly separable from the current expenditure of the organization.

-----------------------------------------------------------------------------------------------------------------------------------

5269 Other management in the area of economic measures for crisis States

-----------------------------------------------------------------------------------------------------------------------------------

527 crisis management

-----------------------------------------------------------------------------------------------------------------------------------



5271 operation of crisis management at the central level, and other administrative offices

in the area of crisis management



Includes security řídícíchčinností focused on analysis and evaluation of

security risks, planning, organizing, implementing and controlling the activities of

carried out in connection with the solution of crisis situations, including security



readiness to defend the State. It does not include the activities of the central authority of the State

in the fire protection management and integrated rescue system included

in subsection 556 or with the protection of critical infrastructure.



5272 operation of crisis management in the territory and other territorial administrative level

authorities in the field of crisis management



Includes security řídícíchčinností focused on analysis and evaluation of

security risks, planning, organizing, implementing and controlling the activities of

carried out in connection with the solution of crisis situations, including security

preparedness for the defence of the State or with the protection of critical infrastructure.



-----------------------------------------------------------------------------------------------------------------------------------

5273 Other management in the field of crisis management



Activities related to expenditure on crisis management, workplace

establishment and technical equipping, securing communications, expenses

the information support of crisis management, expert support for the region, the preparation of the

authorities, crisis management, elementary education, acquiring and increasing

qualifications and professional competence, other expenditure to cope with the crisis

situations.

-----------------------------------------------------------------------------------------------------------------------------------

5274 Support of crisis management and emergency planning



Includes special purpose financial resources to deal with crisis situations,

their prevent and eliminate their consequences including the costs connected

with the activities of the workplaces and the integrated rescue system. Way

the Government regulates its use to the State budget. It is possible to use the

of these funds, even for an ambulance corps, armed security

Councils, emergency services, etc.

-----------------------------------------------------------------------------------------------------------------------------------

5279 crisis management Affairs n.e.c.

-----------------------------------------------------------------------------------------------------------------------------------

528 research and development in the field of civil preparedness for crisis States

-----------------------------------------------------------------------------------------------------------------------------------

5281 research and development in the field of protection of the population

-----------------------------------------------------------------------------------------------------------------------------------

5289 research and development in the field of crisis management

-----------------------------------------------------------------------------------------------------------------------------------

529 other matters civil preparedness for crisis States

-----------------------------------------------------------------------------------------------------------------------------------

5291 international cooperation in the area of crisis management



Spending on international cooperation and a similar action for the purpose of international

cooperation with crisis management. Expenditure on joint exercises in the Czech Republic

and abroad, and on the actions implemented on the basis of international treaties and agreements,

If not listed in § 5292.

-----------------------------------------------------------------------------------------------------------------------------------

5292 Provide mutual zahraničnípomoci according to international treaties

-----------------------------------------------------------------------------------------------------------------------------------

5299 other matters civil preparedness for crisis States

-----------------------------------------------------------------------------------------------------------------------------------

53 security and public order

-----------------------------------------------------------------------------------------------------------------------------------

531 security and public order

-----------------------------------------------------------------------------------------------------------------------------------

5311 security and public order



Expenditure on security and public order, except those that belong to the next

sections. They're particularly spending on the police, municipal police, and on all

expenditure on the security information service (without spending on § 5380).



It does not include a branch of education spending, expenditure on the sports representation, on

social security benefits members of the police of the Czech Republic (the former

the soldiers of the occupation), or their families, and other expenses directly

are not related to spending on security and order.



-----------------------------------------------------------------------------------------------------------------------------------

5316 Activity of the central authority of State administration in the field of security and public

Okay



The activities of the Ministry of the Interior.



5317 border crossings



-----------------------------------------------------------------------------------------------------------------------------------

5319 matters other than security and public order



Activities in the field of physical training and sport.




-----------------------------------------------------------------------------------------------------------------------------------

538 Interior placed related research public policy

-----------------------------------------------------------------------------------------------------------------------------------

5380 Interior placed related research public policy

-----------------------------------------------------------------------------------------------------------------------------------

539 matters other than security and public order

-----------------------------------------------------------------------------------------------------------------------------------

5391 international cooperation on security and public order



This includes contributions to international organisations, international

seminars and similar events of international cooperation. The Activities Of The Interpol.

-----------------------------------------------------------------------------------------------------------------------------------



5399 matters other than security, public policy



-----------------------------------------------------------------------------------------------------------------------------------

legal protection 54

-----------------------------------------------------------------------------------------------------------------------------------

541 Constitutional judiciary

-----------------------------------------------------------------------------------------------------------------------------------

5410 Constitutional Court

-----------------------------------------------------------------------------------------------------------------------------------

542 of the judiciary

-----------------------------------------------------------------------------------------------------------------------------------

5420 Courts



The activity of the courts, including, for example. of forensic medicine.

-----------------------------------------------------------------------------------------------------------------------------------

543 public prosecutor's Office

-----------------------------------------------------------------------------------------------------------------------------------

5430 public prosecutor's Office

-----------------------------------------------------------------------------------------------------------------------------------

544 the prison system

-----------------------------------------------------------------------------------------------------------------------------------

5441 Activity of the General Directorate of the prison service and prison

-----------------------------------------------------------------------------------------------------------------------------------

5442 Other management in the prison system



The activities of the Institute of the prison service.

-----------------------------------------------------------------------------------------------------------------------------------

5449 matters other than the prison system



The activity of convalescent homes of the prison service.

-----------------------------------------------------------------------------------------------------------------------------------

545 probation and mediation service

-----------------------------------------------------------------------------------------------------------------------------------

5450 activity of the probation and mediation service



The activity of the probation and mediation service under Act No. 257/2000 Coll.

-----------------------------------------------------------------------------------------------------------------------------------

546 Management in the field of the legal protection of

-----------------------------------------------------------------------------------------------------------------------------------

5461 Activity of the central authority of State administration in the field of the legal protection of



The activities of the Ministry of Justice

-----------------------------------------------------------------------------------------------------------------------------------

5462 activities of other bodies of State administration in the field of the legal protection of

-----------------------------------------------------------------------------------------------------------------------------------

5469 Other management in the field of the legal protection of



The activities of a criminal record.

-----------------------------------------------------------------------------------------------------------------------------------

547 Public protection

-----------------------------------------------------------------------------------------------------------------------------------

5470 Office of the Ombudsman



Activities of the Ombudsman and the Office of the Ombudsman.



-----------------------------------------------------------------------------------------------------------------------------------

5471 Office the financial arbiter



The activities of the Office of the financial arbiter that is provisioned by

§ 1a of paragraph 1. 1 of the Act No. 229/2002 Coll. on the financial arbiter,

as amended by Act No. 180/2007 Coll., as an organizational part of the State

belonging to the budget kapitolyMinisterstvo finance.



-----------------------------------------------------------------------------------------------------------------------------------

548 research in the area of legal protection

-----------------------------------------------------------------------------------------------------------------------------------

5480 research in the area of legal protection

-----------------------------------------------------------------------------------------------------------------------------------

549 other matters of legal protection

-----------------------------------------------------------------------------------------------------------------------------------

5491 international cooperation in the field of the legal protection of



This includes contributions to international organisations, international

seminars and similar events of international cooperation. This includes the activities of the head office

for international ochranumládeže in Brno.

-----------------------------------------------------------------------------------------------------------------------------------

5499 other matters of legal protection



For example. educational facilities of the judicial guard.

-----------------------------------------------------------------------------------------------------------------------------------

55 fire protection and integrated rescue system

-----------------------------------------------------------------------------------------------------------------------------------

551 fire protection

-----------------------------------------------------------------------------------------------------------------------------------

5511 fire protection-professional section

-----------------------------------------------------------------------------------------------------------------------------------

5512 fire protection-optional part



Support units of the Corps volunteer fire brigade.

-----------------------------------------------------------------------------------------------------------------------------------

5517 educational and technical fire protection equipment



Spending on educational and technical fire protection device.

-----------------------------------------------------------------------------------------------------------------------------------

5519 other matters of fire protection

-----------------------------------------------------------------------------------------------------------------------------------

552 Other folder and the activities of the integrated rescue system



Other activities in the integrated rescue system of the system. Does not include

own activities delivered directly to the fire rescue Corps, except

establishment and technical equipping of operational and information centres

the integrated rescue system, for which is established by item 5521.

Does not include activities in particular by public authorities (see subsection 556).



-----------------------------------------------------------------------------------------------------------------------------------

5521 Operating and information centres integrated rescue system



Establishing and operating technical equipment and information centres


the integrated rescue system at all levels. Assurance

communication between the components of the integrated rescue system technical

resources.

-----------------------------------------------------------------------------------------------------------------------------------

5522 the other activities in the integrated rescue system



Includes special-purpose capital expenditure related to the Magistrates ' cities

integrated rescue system. Includes for example. refund of costs paid

other arms of the integrated rescue system in case their assistance

When you are prompted.

-----------------------------------------------------------------------------------------------------------------------------------

5529 Other folder and the activities of the integrated rescue system



These include for example. expenditure associated with the screening and the use of forces and means

Army of the Czech Republic in rescue and liquidation work within the meaning of

the law on the integrated rescue system and on amendments to certain laws.

-----------------------------------------------------------------------------------------------------------------------------------

556 State administration in fire protection and integrated rescue system

-----------------------------------------------------------------------------------------------------------------------------------

5561 the activity of the central body of State administration in fire protection



The activity of the General Directorate of fire brigade.

-----------------------------------------------------------------------------------------------------------------------------------

5562 the activities of Central Government authorities in the integrated rescue system



Special-purpose expenditure of Central Government authorities on the activity in the integrated

rescue system oddělitelnéod current expenditure of the central authority.

-----------------------------------------------------------------------------------------------------------------------------------

5563 activities of other bodies of State administration in the integrated rescue system



Special expenditure of the other institutions of State administration on the activities in the integrated

rescue system oddělitelnéod current expenditure of these authorities.

-----------------------------------------------------------------------------------------------------------------------------------

558 research and development in fire protection and integrated rescue system

-----------------------------------------------------------------------------------------------------------------------------------

5580 research and development in fire protection and integrated rescue system

-----------------------------------------------------------------------------------------------------------------------------------

559 other matters of fire protection and integrated rescue system

-----------------------------------------------------------------------------------------------------------------------------------

5591 international cooperation in the field of fire protection and integrated rescue

System



Expenditure on international seminars and similar international cooperation actions in

fire protection and integrated rescue system. Expenditure on the common

exercise at home and abroad, and on the actions implemented on the basis of

international treaties and agreements, if not listed in § 5592.

-----------------------------------------------------------------------------------------------------------------------------------

5592 Provide mutual zahraničnípomoci according to international treaties



Expenditure in the field of fire protection and integrated rescue system, including

compensation for damages (Indemnification), realized in direct connection with the provision of

foreign direct disaster relief, fires and major accidents by

international treaties.

-----------------------------------------------------------------------------------------------------------------------------------

5599 matters other than fire protection and integrated rescue system

-----------------------------------------------------------------------------------------------------------------------------------

6 GENERAL public administration and SERVICES

-----------------------------------------------------------------------------------------------------------------------------------

61 State power, State administration, territorial self-government and political parties

-----------------------------------------------------------------------------------------------------------------------------------



611 representative bodies and options



-----------------------------------------------------------------------------------------------------------------------------------

6111 Parliament

-----------------------------------------------------------------------------------------------------------------------------------

6112 of the Municipal Council of municipalities



The activities of the representative bodies at the level of cities and municipalities is separable from

other expenditure of local government, including the remuneration of representatives.

-----------------------------------------------------------------------------------------------------------------------------------

6113 Councillor districts



Expenditure on the activity of the regional councils if they are separable from the other

spending counties.

-----------------------------------------------------------------------------------------------------------------------------------

elections to the Parliament of the CR 6114

-----------------------------------------------------------------------------------------------------------------------------------

6115 elections to councils of territorial self-governing units



-----------------------------------------------------------------------------------------------------------------------------------

6116 National referendum



Includes expenditure on all kinds of referendums with statewide jurisdiction.

-----------------------------------------------------------------------------------------------------------------------------------

6117 elections to the European Parliament



election of the President of the Republic 6118



Expenditure on the election of the President of the Republic (article 54, paragraph 2, and article 56 of the Constitution)

and any revenue relating thereto.



6119 the other representative bodies and options



Expenditure on activities of other representative bodies, than are the Parliament

The United States and the Municipal Council of municipalities and regions,

If would be incurred and the revenue from this activity. Expenditure on elections to the

other representative bodies than to the Parliament

The United States, councils of territorial self-governing units

and the European Parliament, where they have

and any revenue relating thereto.



-----------------------------------------------------------------------------------------------------------------------------------

Office of the President of the Republic of 612

-----------------------------------------------------------------------------------------------------------------------------------

6120 Office of the President

-----------------------------------------------------------------------------------------------------------------------------------

613 the Supreme Audit Office

-----------------------------------------------------------------------------------------------------------------------------------

6130 Supreme Audit Office

-----------------------------------------------------------------------------------------------------------------------------------

614 General Internal Government (listed in other functions)

-----------------------------------------------------------------------------------------------------------------------------------

6141 central authorities of State administration and their internal dislocation of the workplace

(not included in other functions)



The expenditure of the Ministry of finance.



-----------------------------------------------------------------------------------------------------------------------------------

6142 financial management



The operation of the Financial správyČeské of the Republic, which are the General


financial directorates, directorates and tax offices Odvolacífinanční

including Specialized tax office.

-----------------------------------------------------------------------------------------------------------------------------------

6143 customs administration



The activity of the General Directorate of customs and customs offices.



-----------------------------------------------------------------------------------------------------------------------------------

6145 Office of the Government



Authority set up pursuant to section 1 of Act No. 219/2002 Coll. and under section 2, paragraph 1. 1 point

10 and § 28 para. 2 and 3 of Act No. 2/1969 Coll., on establishment of ministries

and other central bodies of State administration of the Czech Republic, as amended by

amended, with the exception of the General Directorate of the civil service.



-----------------------------------------------------------------------------------------------------------------------------------

6146 Czech Statistical Office



The expenditure of the Czech Statistical Office.



-----------------------------------------------------------------------------------------------------------------------------------

6148 planning and statistics



Expenditure on planning and statistics, if they can be separated.



-----------------------------------------------------------------------------------------------------------------------------------

6149 Other general internal administration elsewhere, unclassified



Other State administration bodies not included in this subsection or in other

sections. These include for example. the activities of the Office for the protection of personal data.



This includes for example. the contributions of the Chambers of the Auditors, tax consultants and the like, i.e..

the group, which is transferred performance of State administration, and which cannot be functionally

further specify. Includes iprovádění census.

-----------------------------------------------------------------------------------------------------------------------------------

615 Foreign Service and Affairs (not included in other functions)

-----------------------------------------------------------------------------------------------------------------------------------

6151 Activity the central body of State administration in the foreign service



The activities of the Ministry of Foreign Affairs.

-----------------------------------------------------------------------------------------------------------------------------------

6152 Prosecutor's Office and still the mission Jun abroad

-----------------------------------------------------------------------------------------------------------------------------------

6153 Other participation in international governmental organizations



Only the direct member posts elsewhere, Uncategorized.

-----------------------------------------------------------------------------------------------------------------------------------

6159 Foreign Service and Affairs n.e.c.



It includes for example. expenditure of the diplomatic service

-----------------------------------------------------------------------------------------------------------------------------------

regional and local management of 617



-----------------------------------------------------------------------------------------------------------------------------------

6171 Activity of local government



Own administrative activity of the municipalities. Includes joint activities for

local administration and zastupitelskýsbor, it is impossible to separate them. The expenditure financed by the

the Social Fund of municipalities for the benefit of employees of the local authority.



-----------------------------------------------------------------------------------------------------------------------------------

6172 Activity regional administration



Own administrative activity of regions [Act No. 129/2000 Coll., on regions (the regional

establishment), as amended]. Includes spending councils

counties and other counties, it is impossible to separate them.



-----------------------------------------------------------------------------------------------------------------------------------

6173 Local referendum



6174 Activity of regional councils



Own administrative activities of the regional councils (part four of Act No. 247/2000 Coll.,

on the promotion of regional development, as amended by Act No. 137/2006 Coll.).



-----------------------------------------------------------------------------------------------------------------------------------

618 Research in the State administration and self-government

-----------------------------------------------------------------------------------------------------------------------------------

6180 Research in the State administration and self-government

-----------------------------------------------------------------------------------------------------------------------------------

619 political parties and movements

-----------------------------------------------------------------------------------------------------------------------------------

6190 political parties and movements



Contributions to the activities of political parties and movements.

-----------------------------------------------------------------------------------------------------------------------------------

62 other public services and activities

-----------------------------------------------------------------------------------------------------------------------------------

621 other public services

-----------------------------------------------------------------------------------------------------------------------------------

6211 Archival activity



The activity of the Central archive of the Ministry of the Interior, the other controlled by the archives

and the activity of the territorial archives. Does not fall within the normal activities of the individual archive here

organizations.

-----------------------------------------------------------------------------------------------------------------------------------

6219 other public services n.e.c.



Editorial work in public services.

-----------------------------------------------------------------------------------------------------------------------------------

622 foreign assistance and mezinárodníspolupráce (listed elsewhere)



-----------------------------------------------------------------------------------------------------------------------------------

6221 Humanitarian foreign aid direct



Foreign assistance provided for humanitarian reasons, to overcome the consequences of the

natural disasters, war, disease, famine, etc. for individual countries.

Includes foreign assistance granted to domestic, foreign

the refugees, including the provision of infrastructure for their stay, etc.



-----------------------------------------------------------------------------------------------------------------------------------

6222 Development foreign aid



Foreign aid intended to promote the development of a given country, territory, etc. Is

mainly focused in the areas of social and economic infrastructure,

of the environment, formováníadministrativy, etc.



-----------------------------------------------------------------------------------------------------------------------------------

6223 international cooperation (listed elsewhere)



This includes contributions to international organisations, international

seminars and similar events and business trips or the reciprocal action of the workers and

delegations to foreign countries for the purpose of international cooperation, that it is not possible

subsumed under other sections. They also include expenses of regions, communities, voluntary volumes

municipalities and regional councils related to cooperation with the institutions of the European Union.

-----------------------------------------------------------------------------------------------------------------------------------

6224 Humanitarian foreign assistance provided through

international organisations



-----------------------------------------------------------------------------------------------------------------------------------

6229 Other foreign assistance



Assistance, which cannot be unambiguously used one of the aspects in the paragraphs

6221, 6222 and 6224.




-----------------------------------------------------------------------------------------------------------------------------------

63 financial operations

-----------------------------------------------------------------------------------------------------------------------------------

631 General income and expenditure from financial operations



-----------------------------------------------------------------------------------------------------------------------------------

6310 General income and expenditure from financial operations



If you cannot assign them to more specific function (e.g.. interest income from environmental

loans would fall within section 37). It shall not apply to expenditure on items classified

Group items of 61.



-----------------------------------------------------------------------------------------------------------------------------------

632 Insurance functionally unspecified

-----------------------------------------------------------------------------------------------------------------------------------

6320 Insurance functionally unspecified

-----------------------------------------------------------------------------------------------------------------------------------

633 Transfers funds in the budgets of its own territorial level

-----------------------------------------------------------------------------------------------------------------------------------



6330 Transfers its own funds in the budgets of the territorial level



On this section include výdajeobcí, counties, regional councils and voluntary

Municipalities included in the items podseskupení items 534 and their income

included in the items podseskupení items 413.



-----------------------------------------------------------------------------------------------------------------------------------

639 other financial operations

-----------------------------------------------------------------------------------------------------------------------------------

6391 judicial and extrajudicial rehabilitation

-----------------------------------------------------------------------------------------------------------------------------------

6399 other financial operations

-----------------------------------------------------------------------------------------------------------------------------------

64 other activities

-----------------------------------------------------------------------------------------------------------------------------------

640 other activities

-----------------------------------------------------------------------------------------------------------------------------------

6401 Transfers of a general nature to other levels of Government



It includes for example. territorial balancing subsidy territorial budgets.

-----------------------------------------------------------------------------------------------------------------------------------

6402 financial settlement of previous years



Includes revenues and expenses associated with the settlement of previous years.

-----------------------------------------------------------------------------------------------------------------------------------

6409 other service activities n.e.c.



It is when they are exhausted all the possibilities for inclusion in other sections

the sectoral breakdown. It shall apply for the classification of returns received or

provided by the transfers of previous periods.

-----------------------------------------------------------------------------------------------------------------------------------



D. Consolidation of sorting (recording unit)



Recording unit 023-transfers within cash fund



Transfers mainly within the State budget. It is also at the same time with

přeúčtováním investment from non-investment in investment spending (along

are written on the receipt item 2119).



Recording unit 024-Transfers received from the territory of another district



Subsidies received by municipalities from the village of the same district in another region.



Storage unit-Installment of borrowed funds taken from the territory of

another district



Repayment of borrowed funds adopted by the municipality from the municipality of the District of the same in another

region



Recording unit 026-Transfers granted in the territory of another district



Subsidies provided by the municipalities, the municipality of the District of the same in another region.



Recording unit 027-Lent resources provided on the territory of another

District



Returnable financial assistance, loans and credits granted by municipalities, village in another

the District of the same province.



Recording unit 028-Transfers received from the territory of another region



Subsidies received from the municipality or region in another region or from another

region.



Recording unit 029-Installment of the lent funds received from the territory

another region



Installment of returnable financial assistance, loans and credits received by municipalities

from the village or region in another region or from another region.



Storage unit-035 Transfers provided by the territory of another region



Subsidies provided by the municipality or region in another region or village to another

region.



Storage unit-036 Borrowed funds provided on the territory of another

region



Returnable financial assistance, loan, or loan provided by the municipality or region

the village in another county or other region.



E. the underlying classifier



The underlying unit 1-basic budget



Budget revenue other than those that are zatřiďují on the underlying

units 2 and 3, and the expenses of the State budget, other than those that are

zatřiďují on the underlying unit 2 to 5.



The underlying unit 2-strengthening the budget reserve fund



Budget revenue from transfers from the Reserve Fund of the same

organizational units of the State. Income included on this underlying unit

are identical with the revenue ranking click 4135. The expenditure of the State

the budget, to which organizational units of the State received permission by

the amounts transferred from the reserve fund in the budget of income (section

paragraph 45. 3 and § 50 para. 2 budgetary rules), in which the

the amounts are classified, click duplicate to this 4135 and underlying

unit.



The underlying unit 3-strengthening of other off-budget and budget

similar resources



On this underlying unit include the following budget revenue:



and the income obtained) transfers an economic activity pursued in

under a special law (article 45, paragraph 3, of the budgetary rules),



(b) the transfer of the Fund), cultural and social needs (section 50 (2)

the budgetary rules),



(c)) the transfers from the special accounts to finance the widest changes of State

material reserves under section 6 (1). 1 of Act No. 97/1993 Coll., on the scope of the

The administration of State material reserves, as amended by Act No 174/2007 Coll. (§ 45

paragraph. 3 budget rules),



d) transfers from special accounts kept by the Ministry of finance, the

where are concentrated the funds that were transferred to the State of

discontinuing the national property Fund, and funds from the proceeds of

privatisation sales and profit from the participation by the State in business

companies in accordance with § 4 of the law No 178/2005 Coll., on the abolition of the Fund

the national property of the Czech Republic and about the competence of the Ministry of finance

during the privatisation of the assets of the United States (law on the abolition of the Fund

national property) (section 50, paragraph 2, of the budgetary rules),



e) donations (article 45, paragraph 3, of the budgetary rules),



f) funds provided from abroad (article 45, paragraph 3, of the budgetary

rules),



(g)) of the insured event [§ 25 para 1 (b)) budget

the rules],



h) revenue from legal and physical entities on the reproduction of assets (section 50

paragraph. 2 budgetary rules),



I) revenue rescue firefighting counties [§ 2 para. 7 (a))

Act No. 242/2000 Coll., on the fire rescue Corps of the United States and

amending certain laws, as amended by Act No. 260/2008.] under section 97

Act No. 133/1985 Coll., on fire protection, as amended by Act No. 237/2000

Coll. having the nature of income for emergency and other services or work

the basic activity of related units of fire protection (section 45

paragraph. 11 the budgetary rules).



On this underlying unit include the expenses of the State budget, for which the

organizational units of the State received permission by the relevant amount

transferred to budgetary revenue from other sources than from extra-budgetary

the reserve fund or is transferred from sources that have the same

status as a non-budget sources (from sources, the conversion from which

authorizes the State organizational unit to exceed budget spending as well

as a transfer from off-budget resources), or the fact that in the budgetary

revenue take cash, whose income is also

budget overruns in expenditure. These are the amounts that the Organization

units of the State



and) transferred to budgetary revenue from the profit obtained economic

the activities carried out on the basis of a special law (article 45, paragraph 3,

the budgetary rules),




(b)) transferred to budgetary revenue of the Fund for cultural and social

needs (section 50, paragraph 2, of the budgetary rules),



(c)) in budget revenue from the special accounts to finance

variations and changes of State material reserves under section 6 (1). 1 of law No.

97/1993 Coll., on the scope of the administration of State material reserves, as amended by

Act No. 174/2007 Coll. (article 45, paragraph 3, of the budgetary rules),



d) transferred to budgetary revenue of the separate accounts maintained

the Ministry of finance, which are concentrated funds,

that were transferred to the State from the national property Fund, and financial

funds from the proceeds of privatisation sales and profit from participation

of the State in commercial companies, according to § 4 of the law No 178/2005 Coll. on

the cancellation of the national property Fund of the Czech Republic and about the scope of the

The Ministry of finance during the privatisation of the assets of the United States (law on

the cancellation of the national property Fund) (section 50, paragraph 2, of the budgetary rules),



e) adopted in the budgetary revenue as donations (article 45, paragraph 3,

the budgetary rules),



(f) in the budgetary revenue) have taken as the funds provided from the

abroad (article 45, paragraph 3, of the budgetary rules),



g) have taken in the budget income as a performance for the insured event

[to section 25 (1) (b)) the budgetary rules],



h) adopted in the budgetary revenue from legal and physical entities on the

reproduction of property (§ 50 para. 2 of the budget rules),



I) adopted, if the fire rescue Corps of the County [§ 2 para. 7

(a). and) Act No 238/2000 Coll., on the fire rescue Corps of the United

Republic and amending certain laws, as amended by Act No. 260/2008 Coll.],

in the budgetary revenue under section 97 of Act No. 133/1985 Coll., on fire

protection, as amended by Act No. 242/2000 Coll., as revenue for the standby

and other services or work related with the fundamental activity of the

fire protection units (§ 45 para. 11 of the budgetary rules).



The underlying unit 4-expenditure covered claims



The expenses of the State budget, to which organizational units of the State received

permission of claims pursuant to § 47 of the budgetary rules.



The underlying Unit 5-expenditure over budget under special laws



State budget expenditure over budget expenditure is credited to which

organizational units of the State received permission in accordance with other laws than the

the budgetary rules. Currently, they are, in particular, expenditure under the

laws about adoption loans to the Czech Republic from the European Investment Bank

(the last of them is the law No 94/2009 Coll., on acceptance of the loan the Czech

Republic from the European Investment Bank for financing of investment

needs related to the implementation of construction and restoration

infrastructure of water supply and sewerage systems (II).) and according to the law No 107/2009

Coll., on the State bond programme to grant financial assistance

the Government of the Republic of Latvia on the solution to stabilize the economy in 2009

and 2010, and Act No. 382/2009 Coll., on the State bond program on

partial costs associated with the removal of the consequences of the damage

caused by floods and floods in June and July 2009. They are even

expenditure under the provisions of the law on the State budget that lets

budget overruns in expenditure, if such provisions contained in it

(similar provisions, e.g. the provisions of § 2, paragraph 2 and 3 of Act No. 487/2009

Coll., on the State budget of the Czech Republic for 2010). On this

the underlying unit also includes the expenditure of the ministries that are

the founders of the State-owned enterprises or the founders of the national enterprises

scores over budget expenditure of amounts recovered by them into revenue

as transfers of funds from the funds of the founder of these businesses

[section 19, paragraph 4, penultimate sentence Act No. 77/1997 Coll., on the State

the company, as amended by Act No. 213/2013 Coll., and article. (II) Act No. 213/2013

Coll.], when not in the budget for the relevant year budgeted. Are classified

on the expenditure of the Ministry of industry and trade and the Ministry of the

environment at expense of budget overruns in expenditure of amounts recovered by them

the income from payments for earned minerals [section 32a, paragraph 4, of Act No. 44/1988

Coll., on the protection and utilization of mineral wealth (the top Act), as amended by

Act No. 366/2000 Coll.].



F. Spatial Sorting



The spatial unit 1-revenue and expenditures from domestic sources



The revenue and expenditure of the State budget, local budgets and the budgets of the

State funds other than those that are zatřiďují on the spatial unit

5.



The spatial Unit 5-revenue and expenditure from foreign sources



The revenue that State budget, the territorial budgets and budgets of the State

funds arise from abroad or that flowing out of the territory, with the

the one who funds an organization transforms, indicates that they are

funds originating from abroad and as such with them has

Organization to dispose of. In particular, the funds received from the

budget of the European Union, from the National Fund and from the Organization

The North Atlantic Treaty. The expenses of the State budget, local budgets and

the budgets of the State funds that the Organization considers the expenses covered

These revenues.



G. Additional sorting



Partial cross-cutting indicator 10-Institutional support for research

organisation in accordance with an assessment of the results achieved by them



Partial cross-cutting indicator 11-institutional support to the international

the cooperation of the United States in research and development



Partial cross-cutting indicator 19-other institutional support for research,

development and innovation



Partial cross-cutting indicator 20-supported programmes of applied

research, development and innovation



Partial cross-cutting indicator 21-Targeted aid for specific

University research



Partial cross-cutting indicator 29-other supported research, development and

innovation



Partial cross-cutting indicator 30-International cooperation for development



Partial cross-cutting indicator 31-social prevention and Prevention Program

crime



Partial cross-cutting indicator 32-Program policies



Partial cross-cutting indicator 33-aimed at the integration of members of the

the Roma community



Partial cross-cutting indicator 34-providing training to crisis situations

According to law No. 240/2000 Coll.



Partial cross-cutting indicator 35-expenditure on the protection of wage costs

teaching staff of the regional education including accessories



Partial cross-cutting indicator 36-Return overpaid instalments returnable

financial assistance provided in the years 1991 to 1995, including



Partial cross-cutting indicator 37-expenditure on vaccinations and Pandemic Plan

The United States



Selected provisions of the novel



Article II order no 440/2006 Sb.



Transitional provision



When classification of revenue collected and expenditure effected by the end of the year

2006 it budget structure provided for by Decree No 323/2002 Sb.

in the version in force until the date of entry into force of this Decree.



Article. (II) Decree No. 233/2007 Sb.



Transitional provision



When classification of revenue collected and expenditure effected by the Ministry of

computer science until the date of its cancellation applies budget structure provided for in

Decree No. 323/2002 Coll., in the version in force at the date of entry into force of this

the Decree.



Article. (II) Decree No 357/2009 Sb.



Transitional provision



When classification of revenue collected and expenditure effected by the end of the year

2009 it budget structure provided for by Decree No 323/2002 Sb.

in the version in force until the date of entry into force of this Decree.



Article. (II) Decree No. 452/2011 Sb.



Transitional provision



When classification of revenue collected and expenditure effected by 31 March 2004.

December 2011 and sorting their budget, it's the budget structure

laid down by Decree No 327/2002 Coll., in the version in force before the date of application

the effectiveness of this Ordinance.



Article. (II) Decree No. 96/Sb.



Transitional provision



1. When classification of revenue collected and expenditure effected by 31 March 2004.

December 2012 and when sorting these budget revenue and expenditure shall be used

budget structure provided for by Decree No 327/2002 Coll., as amended by

effective until the date of entry into force of this order, with the exception of income

belonging to the items newly laid and set up by article and points 6 and 7,

that with effect from 1 January. January 2012 has introduced the law on lotteries and

other similar games, as amended by law No. 458/2007 Coll., and budget

such revenue; These revenues and their budget on these items

hashes, but not on the other units classification introduced by this

by Decree.



2. When classification of revenue collected and expenditure effected from 1 January 2003.

by 1 January 2013 and when sorting these budget revenue and expenditure shall be used

budget structure provided for by Decree No 327/2002 Coll., as amended by

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



Article. (II) Decree No. 464/Sb.



Transitional provision



When classification of revenue collected and expenditure effected prior to the date

entry into force of this Decree, when classification of revenue and

expenditure and changes the status of bank accounts before that date shall

It's the budget structure provided for by Decree No 327/2002 Coll., on

the version in force before the day preceding that date.




Article. (II) Decree No. 362/2014 Sb.



Transitional provision



When classification of revenue collected and expenditure effected prior to the date

entry into force of this Decree, when classification of revenue and

expenditure and changes the status of bank accounts before that date shall

It's the budget structure provided for by Decree No 327/2002 Coll., on

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



1) § 3 (b). g) Act No. 218/2000 Coll. on budgetary rules and the

changes to some related acts (budgetary rules).



2) § 3 (b). g) and section 10 of Act No. 218/2000 Sb.



3) § 7 para. 1 (b). and) of Act 218/2000 SB., as amended by Act No.

26/2008 Sb.



4) section 21, section 24a and § 47 para. 1 (b). (b)) point 6 of Act No. 218/2000 SB., in the

the text of the law No 26/2008 Coll., no 421/2009 Coll. and no 465/2006.



5) § 2 (b). f) to (h)) Decree No. 560/2006 Coll., on the participation of the State

the budget for the financing of the programmes of the reproduction of the assets, as amended by Decree

No 11/2010 Sb.



6) § 2 (b). and) Decree No. 560/2006 Sb.



7) § 3 (b). j) Act No. 218/2000 SB., as amended by law No 26/2008 Sb.

and no 465/2006.