383/2009 Sb.



DECREE



of 27 June. October 2009



about the accounting records in the technical form of the selected business unit and

their transfer to the central system of accounting information of the State and of the

technical requirements and mixed forms of accounting records



(Decree on technical accounting records)



434/2010: Sb.



437/2011: Sb.



Change: 437/2011 Coll. (part)



461/2012: Sb.



472/2013: Sb.



300/2014: Sb.



The Ministry of Finance shall determine in accordance with § 37 b, para. 1 of law No 563/1991

Coll., on accounting, as amended by Act No. 304/2008 Coll. (hereinafter the "Act")

to implement section 4, paragraph 4. 8 of the Act and under section 20 (2). 6 and § 47 para. 7

Act No. 218/2000 Coll. on budgetary rules and amendments

related acts (budgetary rules):



PART THE FIRST



GENERAL PROVISIONS



§ 1



The subject of the edit



This Decree lays down the



and) rules for the format, structure, transport and security accounting

records in the technical form of the selected business unit following the

directly applicable European Union regulations ^ 5),



(b)) and the frequency range transmission of selected accounting accounting records

units to the central system of accounting information State following

on the directly applicable European Union regulations ^ 5),



(c)) that the selected business units to be transmitted to the central system

accounting information State only the accounting records for the preparation of financial

statements for the Czech Republic and a partial consolidation unit State



(d)) the way the terms and scope of data submitted for the evaluation of performance

the State budget, budgets of State funds, the budgets of the territorial

Governments, budgets, voluntary unions and budgets

Regional cohesion regions and councils



e) requirements for technical and mixed forms of accounting records.



§ 2



Basic concepts



For the purposes of this Ordinance, means the



and transfer of accounting record activity) the transmitting entity or

Administrator of the central system of accounting information of the State when you transfer

accounting record



(b) the accounting record activity picking out) the accepting entity or

Administrator of the central system of accounting information of the State when you transfer

accounting record



(c)), all activities, including communications, automated, that are

necessary for the transmission and the transposition of the accounting records between selected

the accounting unit and the central system of accounting information by State

of this order,



(d) the central system administrator) of accounting information of the State Ministry

Finance (hereinafter referred to as "the Ministry"),



e) administrator of the chapter, the entity that performs the function of an administrator

the chapters of the State budget under special legislation,



f) State contributory organization an organization whose

the founder is the State or organization which has been established

a special law,



g) access code, personal document data file or set of characters,

that is used to secure the confidentiality of encrypted data transmission between

the selected entity and the central system of accounting information

State,



(h) information recorded in an open shape) in a way readable for

a natural person,



I) consolidation accounting accounting record to be given to the selected record

the accounting unit to the central system of accounting information of the State for

the purposes of the preparation of financial statements for the Czech Republic, or for the Assembly

financial statements for partial consolidation unit State



j) operational accounting record accounting record to be given to the selected financial

Unit to the central system of accounting information of the State for the purposes of

State, in particular for the purposes of operational management and the management of

financial resources,



the financial information presented by the figure) for the evaluation of the performance of the State

the budget, the budgets of State funds, the budgets of the local government

units, budgets, voluntary unions and the budgets of the regional councils,



l) other accounting record an accounting record that is not taxable

the accounting record or operational accounting record, and selected financial

It shall transmit to the central unit of the system of accounting information of the State of

in the manner laid down by this Decree, usually on demand, and



m) primary accounting record an accounting record that selected financial

the unit has created or had a duty to create before the requirement for

his surrender to the central system of accounting information to the State.



PART TWO



THE RULES FOR THE FORMAT, STRUCTURE, SECURITY AND TRANSFER OF ACCOUNTING RECORDS IN

TECHNICAL FORM OF THE SELECTED BUSINESS UNIT AND THE EXTENT AND THE FREQUENCY OF

TRANSMISSION OF THESE ACCOUNTING RECORDS



TITLE I OF THE



THE GENERAL RULES FOR THE FORMAT, STRUCTURE, TRANSPORT AND SECURITY ACCOUNTING

RECORDS



§ 3



The format and structure of the transmitted accounting records



(1) Consolidation accounting records to be transmitted for the selected business unit

electronically in formalized data dose



and summarized for each statement) part of the financial statements,



(b) Interim Consolidated report); the scope of individual parts

Auxiliary of the consolidation, their designs pursuant to annex No. 3a

to this Decree, and



(c)), including the general accounting record an accounting record that is needed

for the consolidation.



(2) operational accounting records shall transmit to the organizational units of the State and

State funds and other accounting records to be transmitted for the selected business unit

electronically in formalized data dose



and summarized statements, or)



(b)), including the general accounting record of the accounting record.



(3) the structure of the electronically transmitted data is generally broken down into these

section:



and header, which provides for) an unmistakable identification of accounting record

and other identifying information about the content of a book entry and selected financial

a drive that created it,



(b)) content that contains the information transmitted in the structure given in

This Decree, and



(c)) provides a distinctive footer that identification to ensure

the integrity of the transferred financial record and other information requirements

This Decree.



(4) the format of the electronically transmitted data is set out in annex 1 to the

This Decree.



(5) the requirements for the formats of the accounting records in the technical form and output

the formats of the scanning equipment for the transfer of documentary forms of accounting records

to the technical forms are set out in annex 2 to this Decree.



(6) the Ministry shall publish in a way allowing remote access methodology

ensure the format, structure, technical, transport and security

accounting records in accordance with this Decree (hereinafter referred to as "technical manual

the central system of accounting information of the State "). Technical manual

the central system of accounting information of the State is part of the operating

documentation of the integrated information system of the State Treasury.



(7) in the technical manual of the central system of accounting information of the State of

Administrator of the central system of accounting information of the State shall, in particular,



and the definition of the data elements) of the data transmitted and their attributes,



(b)) definition of the communication interface, including security parameters and

for detailed terms and conditions of its operation,



(c)) the way the fault reports data transfers,



d) methodology and deadlines for the implementation of the data traffic, retransmissions

of data and data transmissions, particularly spare-time period, the number of and the way

repetition,



(e) reporting of individual terms) transmitted to the accounting records for the

the purpose of the users of accounting records,



(f) each of the dials,) the structure of the registers and information from registers,

including their use in the breakdown of the accounting records and their transfer,



g) parameters and other data necessary to ensure an encrypted transmission

accounting records, in particular the standard procedures, process documentation, and

the methodology of work with encryption keys and passwords,



(h)) the manner and terms of the transmission of passwords, encryption keys, and other

technical data, or resources required for technical and

organising security of the encrypted transfer of accounting records between

the selected entity and the central system of accounting information

State,



I) method of making personal access codes and their transfer

responsible persons and alternate responsible persons and for more terms and conditions

communication with the responsible person and alternate responsible person,



(j)) form for the requirements pursuant to § 7 para. 3, section 20 (2). 4 and

§ 21 para. 3,



the contents of the log of) images and about failed

attempts to transfer the data,



l) the manner and procedures for implementing the syntactic checks, checks

Security and content control



m) procedures for implementing content control of consolidation accounting records

that are based on the obligations set out in other legislation,



n) way to provide synergy to fix errors in transmitted

accounting records,



about the accessibility standard) requirements for transmission paths, how to pass

information about the responsible person of the central system administrator accounting information

the State, which is responsible for the transfer of data between the selected entity

and the central system of accounting information of the State,




p) types and specifications of communication protocols and related facts

and



r) method of notification of serious facts of the central system administrator

accounting information of the State of the selected entity, in particular how to

notification in the event that there is abuse of transmitted accounting records or

other traffic.



with on-demand and requirements) the transfer of another accounting record and the procedure

the person who requested the record of another posting, the process manager hub

the system of accounting information and the State of the selected business units



t) status message traffic parameters, method of their production and

the provision of selected business units and related facts.



(8) in the breakdown of the accounting records are used, registers and classifiers

information from the registers managed by central public authorities

or managed by the administrator of the central system of accounting information

State.



section 3a



(1) for the purposes of monitoring and control of public finances and for the purposes of

preparation of financial statements for the Czech Republic and a partial consolidation

units of the State shall transmit the selected business units, with the exception of the accounting

units referred to in paragraph 2, by electronic means in the formalized a dose of Auxiliary

an analytical overview.



(2) Instrumental analytical summary referred to in paragraph 1 do not pass



and) health insurance



(b) voluntary communes, volumes)



(c)) of the village, whose population published by the Czech Statistical Office

It is at the beginning of the immediately preceding financial year of less than 3

000, and



d) subsidized organizations, whose founder is a municipality, County or

voluntary villages and whose total assets (net) does not exceed

in at least one of the two immediately preceding accounting periods

the amount of 100 000 000 CZK.



(3) the data for the purposes of preparation of financial statements for the Czech Republic and for

sub-groups of the State under the Ancillary analytic insights

do not show and do not pass the village, whose population published by the Czech

the Statistical Office is at the beginning of the immediately preceding

the financial year of less than 10 000.



(4) the scope of the individual parts of the auxiliary and analytic insights

the models set out in Annex # 2a this Ordinance, the terms of their transfer,

to the central system of accounting information of the State set out in Annex # 2b to

This Decree.



(5) an interim analytical report is drawn up in monetary units

the Czech currency and is reported in Czech Crowns to within two

decimal places.



(6) if the selected entity in the accounting period filled with conditions for

Auxiliary transmission analytic insights according to this Decree, and in

the following accounting period fails to comply with these terms and conditions, you may terminate the

Auxiliary transmission analytic insights soon after three

consecutive accounting periods, in which Instrumental analytical overview

forward.



§ 4



Transfer of accounting records



(1) the entity shall transmit the Selected accounting records in accordance with § 3 and § 3a

to the central system of accounting information of the State of



standard transmission path), which means the connection

through a data interface to the central accounting system

information of the State, which satisfies the requirements, of the evidence and the immutability of the

transmitted accounting record and further safety and security requirements

appropriate to the nature of the information transmitted in accordance with other legal

regulations, or



(b) the replacement transmission path), which means other than data migration

the standard transmission on the way, while meeting the requirements referred to in point (a)).



(2) the standard transmission path is implemented through

the Internet.



(3) the communication of the data transmission path is replacement only exceptionally, and

in the case of the inability to pass data to a standard transmission path.



(4) the selected entity may transmit the accounting records referred to in

paragraph 1, as well as through another person.



(5) the selected entity shall transmit the accounting records in the technical form

and take over the accounting records in the technical form of the connection to the Central

the system of accounting information State by using a data interface.



(6) any information transmitted over the standard way are in encrypted

shape. Spare bit the way information is transmitted in

encrypted, if technically possible.



§ 5



(1) the entity shall transmit the Selected consolidation accounting records in

the deadlines set out in annex 3 to this Decree and other accounting

records in the deadlines set out in annex 4 to this notice.



(2) the organizational units of the State and State funds be forwarded to operational accounting

records within the deadlines laid down in annex 5 to this Decree.



(3) the facts or information that are based on different legal

Regulation ^ 1) classified information, the business units in the transmitted

accounting records in accordance with § 3.



(4) the selected business units do not pass the accounting records according to § 3a of the

the central system of accounting information of the State, if mostly contain

facts or information that are based on different legal

Regulation ^ 1) classified information.



(5) community and voluntary volumes of municipalities shall transmit to the accounting records referred to in section 3 of the

paragraph. 1 (b). and) to the central system of accounting information of the State of



and according to § 4), or



(b)) through the Regional Office of the County in which the municipality

is situated or in whose territory the registered office, voluntary villages if so

the locally competent regional authority may determine.



(6) the subsidised organisations established by municipalities, voluntary communes, and volumes

the County shall transmit the accounting records in accordance with § 3 (1). 1 (b). and) to

the central system of accounting information of the State of



and according to § 4), or



(b)) through the Regional Office of the County in which he has an education

contributory organization is located, if the locally competent regional authority

provides.



(7) the entity referred to in paragraphs 4 and 5 shall transmit the accounting records in

terms that establishes Regional Office, so that he had the opportunity to provide

checking the completeness and correctness of transmitted reports



and before confirming their) completeness and regularity in the central system

accounting information State in the cases referred to in paragraph 4 (b). a) and

paragraph 5 (b). a), or



(b)) in the cases referred to in paragraph 4 (b). (b) and paragraph 5 (b)). (b)) before the

their ultimate transfer to the central system of accounting information

the State and the validation of their completeness and correctness in terms of § 5

paragraph. 1.



(8) the Transfer of accounting records to the central system of accounting information

State in accordance with paragraph 4 (b). (b) and paragraph 5 (b)). (b)) is a regional

the Office in a manner pursuant to section 4. Organizational and technological terms

A technical manual of the central system of accounting information to the State.



(9) in the case of the city of Prague passes the accounting records referred to in section 3 of the

paragraph. 1 (b). and) to the central system of accounting information of the State of

Prague City Hall. The provisions of paragraphs 5, 6 and 7 apply to the

the capital city of Prague.



(10) in the event that the selected business unit shuts down during

accounting year, shall transmit to the extraordinary financial statements by the deadline for

the nearest interim financial statements. To ensure that this does not provide

the obligations of the selected business unit (s) concerned, shall ensure compliance with this

the obligations of its founder.



(11) if the selected entity assignees

the facts, the transmission of which modifies this Decree shall submit this

the entity accounting records in aggregated form, in the manner prescribed

in the technical manual of the central system of accounting information to the State.



§ 6



The requirements for a standard transmission path



(1) the selected entity passes the accounting records and accounting

records from the central system of accounting information of the State standard

the transmission path using technical means used by this

the selected entity to transfer data between it and the central system

accounting information to the State. Technical resource connects to

communication servers, central system of accounting information of the State for

the conditions specified by the administrator of the central system of accounting information

State in the technical manual of the central system of accounting information

State.



(2) the administrator of the central system of accounting information State may allocate

selected business unit times and periods of the initiation of the main data

transfer times and the number of repetitions of the main recurring data transfer

the case of the failure of the main data transmission and the times, period, and method of

begin the backup data transfer.



(3) is selected, the entity shall ensure that the connection to the Internet on

side of the selected business unit meet the technical parameters for the

transferring encrypted data and their transfer and readmission within a specified

the extent and dates to the central system of accounting information to the State.



(4) the administrator of the central system of accounting information State ensures that the function

by means of the central system of accounting information of the State,

in order to be accessible to all of the selected business units in the seconded


times. Administrator of the central system of accounting information of the State shall ensure

to connect to the Internet on the administrator side meets the technical

parameters for the transmission of encrypted data and their taking over and transfer of

in the determined range and dates from the selected business units.



§ 7



Requirements for replacement transmission path



(1) the selected entity passes the accounting records and accounting

records from the central system of accounting information of the State of the replacement

the transmission path through the data boxes, or

through technical means of remote communication, if he does not

selected, the entity established and data mailbox enabled, or

through a data carrier. Details of the Central administrator shall

accounting information system of the State in the technical manual of the Central

accounting information system of the State.



(2) the requirements for the security of the transmitted accounting records when passing

replacement transmission path are identical with the standard transmission path.



(3) other than the accounting records of data are passed and passed from

the central system of accounting information of the State of the standard or alternate

the transmission path only if it requires technological or

security measures or if so provided by a technical manual of the Central

accounting information system of the State.



TITLE II



FOR DETAILED REQUIREMENTS, PICKING AND SECURITY ACCOUNTING RECORDS

AND THEIR SAFEKEEPING



§ 8



Rules for the central system administrator accounting information State



(1) out of the central system of accounting information are forwarded to the State

the selected business units the accounting records encrypted according

of this order.



(2) if there is a broken standard transmission path on the side of the administrator

the central system of accounting information of the State, the transmission and

data transmission replacement on the way.



(3) the administrator of the central system of accounting information the State provides

selected business unit the necessary synergies when localizing faults

data transfer and remove them, and no later than one

the working day of its report the selected entity administrators

the central system of accounting information to the State.



(4) the administrator of the central system of accounting information of the State shall ensure the

check the vnitrovýkazových and mezivýkazových links transferred parts of

accounts of the selected business unit and the compilation of summaries and

inclusion in the desired level of aggregation, or is entitled to

require additional information in this regard, and in accordance with the

The technical manual of the central system of accounting information to the State.



(5) the administrator of the central system of accounting information of the State shall ensure the

conditions for the request and the transfer of other accounting records in a specified

the scope and terms of the standard transmission way in accordance with the technical

a manual of the central system of accounting information of the State, including the conditions

for persons who are entitled to request another accounting record.



§ 9



Rules for the selected business unit



(1) the selected entity passes the accounting records to a central

the system of accounting information in an encrypted state of the shape specified by this

by Decree.



(2) if there is a broken standard transmission path on the side of the selected

business units, performs the data transfer and replacement

the transmission path. The requirement to pass data from a central system

accounting information of the State of transmission tells the financial path replacement

unit administrators a central system of accounting information of the State of

by phone using the telephone password authorization, responsible

the person pursuant to § 17 para. 2 (a). (e)).



(3) the selected entity passes the accounting records to a central

the system of accounting information of the State and takes from the central accounting records

the system of accounting information of the State standard bps on the way in

the deadlines laid down in this decree or other legislation. In

If the data transfer connection to a communication server from

for technical reasons it is not carried out successfully, the selected entity

makes retransmission of data in accordance with the technical manual

the central system of accounting information to the State.



(4) if the transmission of data referred to in paragraph 3 carried out successfully, the selected

at the same time, the entity shall immediately notify the administrators

the central system of accounting information to the State.



(5) the selected entity shall ensure that the conditions for the request and transmission

other accounting records in the specified range and the standard terms

the transmission route in accordance with the technical manual of the central system

accounting information to the State.



§ 10



Protocols of data transmission and storage



(1) the selected accounting unit shall keep logs of

data transfers and the unsuccessful attempts to transfer data to each

individual data transfer. The technical requirements of the Protocol on the

carried out data transfers and synergy of the central system administrator

accounting information of the State are provided in the technical manual of the Central

accounting information system of the State.



(2) the administrator of the central system of accounting information of the State shall keep

protocols of data transfers on the data medium that meets the

conditions of conclusiveness, and persistence of the content of the stored data.



§ 11



Requirements for storage of accounting records



Storage of accounting records referred to in section 3, paragraph 3. 1 and 2, their

weight, transfer and repairs are covered by the provisions of section 31 to 35 of the Act.



§ 12



Organizing of transfer of accounting records



(1) information about a change in the facts about the selected entity shall notify the

the entity manager, the central system of accounting information of the State of

immediately.



(2) the structure of individual registers and classifiers shall publish Manager

the central system of accounting information of the State in a manner allowing

remote access.



section 13 of the



Ensure control during the transfer of accounting records



When accepting the accounting records of the central system administrator performs

accounting information State



and a syntax check) means checking the range of the transmitted

accounting records and their integrity during the transfer,



(b)) a security check, which means checking the safety

parameters passed to the accounting records and



(c)) content control, which means the control of accuracy and

consistency within the meaning of the rules laid down by the legislation and procedures

referred to in the technical manual of the central system of accounting information

State, in particular, review the cross-referencing of information in the accounting records referred to in

§ 3 para. 1 to 3 passed the selected entity to a central

the system of accounting information of the State and any review of their interconnection with

the information in the accounting records of the transmitted another selected financial

unit.



§ 14



The security of accounting records for transfer



(1) the record referred to in section 3, paragraph 3. 1 and 2 for the transmission is transmitted in

encrypted form. Compliance with the requirements to encrypt financial record

under this Ordinance for the purposes of its transit considers the signature of the

the accounting record similar to compare the accounting record in the technical form

in accordance with § 33a paragraph 1. 3 of the Act; obligation to connect the signing to record

the accounting officer of a record under the Act or other legislation is hereby

without prejudice to the.



(2) in the case of transmitted accounting records, passwords and encryption keys secure

the selected entity and the central system administrator accounting

State information, to prevent unauthorized handling another

person, or other abuse. Transmitted accounting records are kept

on data media in encrypted form.



(3) the selected entity shall ensure that the technical resources needed to

to ensure an encrypted transfer of accounting records to a central

accounting information system of the State.



(4) the requirements for the process of encrypting and decrypting are laid down in

Annex No 6 to this Ordinance.



(5) the administrator of the central system of accounting information of the State ensures

encryption keys, passwords, and documentation of processes and transfer encryption

keys, passwords, and other data needed to ensure an encrypted

transfer of accounting records the selected business units.



Organizational security requirements of the accounting records and other data

intended for transfer



§ 15



(1) the person responsible for the transfer of data between the entity and the selected

the central system of accounting information of the State (hereinafter referred to as "responsible

person ") can be only a natural person you nominate the selected accounting

unit.



(2) the selected entity shall transmit to the central accounting system manager

information of the state name, surname, contact information, email address and

the function of a responsible person and the replacement of the responsible person.



(3) the person in charge of the central system administrator accounting are

State information passed to passwords, encryption keys, and other technical data.

Passwords and encryption keys are created and passed to ensure


a clear and conclusive identification of the responsible persons and their use

only by the responsible person.



(4) the administrator of the central system of accounting information of the State cancels the password,

encryption keys, and other technical details of responsible persons, or

spare those responsible, within six months of receiving the password,

the encryption key and other technical data complete the process

the registration of those responsible or alternate responsible persons.



(5) the responsible person shall ensure the replacement on the basis of the appointment of the selected

the business unit's activities provided for the responsible person. Selected financial

the unit can identify a group of accounting records, for which his name

alternate responsible person; If it fails, it shall be deemed that the replacement

responsible person is appointed for the transfer of all data between the selected accounting

Unit and the central system of accounting information to the State. Replacement

responsible person can be only a natural person.



(6) the selected entity will notify the administrators of the central accounting system

the State immediately changes to the information on the appointment of a responsible person and

replacement of the responsible person.



(7) in the case of transfer of accounting records to the central accounting system

State information according to § 5 para. 4 (b). (b)) and § 5 para. 5 (b). (b))

the provisions of this Ordinance relating to the responsible persons and

replacement of the responsible person for the regional authority of the respective region.



(8) in the case of technological, safety or operational

the organization administrator can measure the central accounting system

State information to make the change in the registration of a responsible person or

replacement of the responsible person outside the procedure laid down in annex 7. About

such a procedure, the administrator of the central system of accounting information of the State of

It shall forthwith inform the selected business unit and the

a responsible person or an alternate responsible person.



section 16 of the



(1) in the event that there is abuse of transmitted accounting records or

other data transmitted, it shall notify the selected entity immediately

this to the webmaster of the central system of accounting information of the State of

through the responsible person or the replacement of the responsible person.



(2) the administrator of the central system of accounting information of the State realizes the

changes in approaches to the system of the central system of accounting information

the State and changes in the data of the responsible person and the replacement of the responsible person

no later than one business day after notice of these facts

the selected entity.



§ 17



Personal access codes



(1) the personal access codes form a complex security features

used for undercover secure, encrypted data transmission between

the selected entity and the central system of accounting information

State. Personal access codes tells the central system administrator

accounting information State exclusively, person in charge or the replacement

person in charge.



(2) the personal access code is



and) the access code to decode decode



1. the access name and password pursuant to subparagraphs (c) and (d))) and



2. encryption keys referred to in subparagraph (b)),



(b)) symmetric key specified by AES to encrypt or decrypt data

transmitted between the selected entity and the central system

the accounting information of the State in an open form,



(c)) access name intended for connection to the central accounting system

State information in an open form,



(d)) the password specified for the connection to the central system of accounting information

the State in an open form,



e) password for phone authorization by responsible persons designated for

telephone communication, responsible persons and the central system administrator

accounting information State



f) input the password specified for the disclosure of personal data necessary to

automated data transfer between the selected entity and

the central system of accounting information of the State and



g) input a personal password to store designed for the storage of personal

access codes pursuant to § 21 para. 2.



(3) the responsible person and spare person responsible for passenger

access codes secure in order to prevent their abuse.



(4) method of making personal access codes and their transfer

responsible persons and substitute responsible administrator shall establish

the central system of accounting information, in accordance with the terms of

referred to in annex 7 to this Decree.



section 18



More specific requirements for information systems, technical resources, and the transfer of

data



(1) upon transfer of accounting records and other data between the selected accounting

Unit and the central system of accounting information of the State are used

prescribed communication protocols. Enter your personal access codes

necessary to connect to the Communication Server central system

the accounting information of the State and begin data transfer is performed by a responsible

the person immediately before the transmission of the data.



(2) the technical means for the transmission of data between the selected accounting

Unit and the central system of accounting information of the State must be

technically and technologically secured so that



and the attackers could not) when expending considerable effort to obtain the

personal access codes according to § 17 para. 2 (a). (c)), and (d)) in an open

the shape in the course of their award of responsible person or immediately

after they are entered, or to obtain such information from which it is possible to

personal access codes according to § 17 para. 2 (a). (c)), and (d)),



(b)) immediately after the data transfer between the selected entity

and Communication Server central system of accounting information of the State of

personal access codes according to § 17 para. 2 (a). (c)), and (d))

Open the shape deleted from all storage media technical

the device is intended to transfer the data that it cannot be the personal

access codes to retrieve or reconstitute,



c) personal access codes according to § 17 para. 2 (a). (c)), and (d)) were not in the

Open the form accessible to other applications that may be running

technical means of the OS being used, the selected

an entity to transfer data between it and the central system of accounting

information of the State and that could potentially allow personal access

codes pursuant to § 17 para. 2 (a). (c)), and (d)) in an open shape to obtain,

copy or otherwise dispose of or acquire such information from which

It is possible the personal access codes according to § 17 para. 2 (a). (c)), and (d))

deduce and



d) personal access codes according to § 17 para. 2 (a). (c)), and (d)) were not in the

Open the form or other technical resources

If the device is with them the technical means used by the selected

an entity to transfer data between the entity and the selected

the central system of accounting information of the State linked so that between them

You may experience data transfer automatically without the use of additional

the transmission media.



(3) when transferring data between the entity and the selected

Communications Server central system of accounting information of the State of

automated, personal access codes is permitted pursuant to § 17 para. 2

(a). (c)), and (d)) save in electronic format on the media when you

the current meeting these requirements:



and) personal access codes according to § 17 para. 2 (a). (c)), and (d)) are stored

on the data medium enabling the access to the above data in the open

the shape, in particular data from media to load in an open shape, only after

Enter the correct input personal password,



(b)) the personal access codes according to § 17 para. 2 (a). (c)), and (d)) stored on the

the data medium are temporarily or permanently disabled in the case that

the selected entity immediately after each other devětadevadesátkrát types

incorrect input a personal password,



(c)) the data medium either form part of the technical means used by the

the selected entity to transfer data between the selected entity

and the central system of accounting information of the State, or is directly

linked to a separate data channel, which must be secured against

unauthorized retrieval of personal access codes according to § 17 para. 2

(a). (c)), and (d)) in an open form odposlechnutím data communication, and



d) data media is secured against unauthorised retrieval of personal

access codes according to § 17 para. 2 (a). (c)), and (d)) in an open in shape

If you try to load these personal access

traffic codes, or when physical intrusion inside the media,

for example, removing the cover of the media or mechanical damage of the media.



(4) the requirements for the input of personal passwords set out in annex 8 to this

the Decree.



(5) encrypt files with the accounting records must be done

encryption algorithm using a symmetric cipher that meet

the requirements referred to in paragraph 6.



(6) the symmetric cipher Rijndael algorithm used by AES with the fact that

a key length of 256 bits. Degree requirements and encryption method provides

Appendix 9 to this Decree.



§ 19



Requirements and data, encryption and decryption

keys and the handling of those keys



(1) the administrator of the central system of accounting information of the State passes


the selected business units the data files necessary for the transmission and

the transposition of the data referred to in the Decree (hereinafter referred to as "the lock and

identification files "). Name, format, content, type of reinsurance and

the identification of the files the way they pass Administrator shall

the central system of accounting information in State Technical Manual

the central system of accounting information to the State.



(2) the selected entity confirms the central system administrator

the state takeover of hedge accounting information and identification

by filling in and sending the form to file a certificate of acceptance

detention and identification of files after confirmation

checksum under section 20 (2). 5.



(3) the Form of the acknowledgement of the hedge and the identification

the file is listed in the technical manual of the central accounting system

information of the State.



Requirements and acceptance of access codes



section 20



(1) the administrator of the central system of accounting information of the State passes

person in charge appointed by the entity you selected, or a replacement

person in charge documents containing personal access codes pursuant to section 17

paragraph. 2 (a). and) and (e)). The selected entity will provide hedging and

the identification files, person in charge, or a replacement of the responsible

to the person. Responsible person or responsible person by using the

These personal access codes and detention and identification

files transmitted pursuant to § 7 para. 1 generates a technical means of communication

referred to in § 14 para. 3 personal access codes according to § 17 para. 2 (a).

(b)), and (f)).



(2) Access the decoding code according to § 17 para. 2 (a). and) is on the pattern

the form referred to in paragraph 4 of the codes printed in the form of character strings and

It consists of a combination of digits 0 through 9. A combination of digits can be for

convenience, divided into groups and graphically separated by a space or other

character.



(3) the password for phone authorization pursuant to § 17 para. 2 (a). (e)) is on the

the pattern of the form referred to in paragraph 4 of the codes printed in the form of character strings

and consists of a combination of digits 0 through 9 and the letters A through f. combinations of characters

for clarity may be divided into groups and graphically separated by

a space or other character.



(4) the Form of codes referred to in paragraphs 2 and 3 is listed in the technical manual

the central system of accounting information to the State.



(5) the procedure for generating the personal access codes according to § 17 para. 2

(a). b) to (d)) laid down in annex 12 to this Decree.



section 21



(1) after receiving and decoding of personal access codes pursuant to section 17

paragraph. 2 (a). b) to (d)) responsible person creates a technical means of communication

referred to in § 14 para. 3 confirmation checksum procedure

laid down in annex 13 to this Decree. This confirmation control

the sum of the selected entity fills in the form for acknowledgement of

the adoption of the hedge and the identification of the files.



(2) the personal access codes according to § 17 para. 2 (a). b) to (d)) are

decoding process termination, either recorded in documentary form

or stored on a data medium, which meets the requirements provided for in §

18 paragraph 1. 4 and 5. Technical means when saving personal access

codes according to the first sentence must require the competent person in charge

specifying the input your personal password.



(3) the information required after the selected entity set out in annex No.

14 to that Decree.



(4) at the request of the selected entity referred to in paragraph 2 shall communicate to

Administrator of the central system of accounting information of the State of the selected financial

the drive locking and identification files. The Central Manager

the system of accounting information of the State shall send to the person in charge, or

replacement, person in charge of personal access codes according to § 17 para. 2

(a). a), c) and (e)).



section 22



Requirements for technical means to generate personal access

codes and their possible transfer or storage



The technical means used to generate personal access codes and

their eventual transfer or storage must be secured so that

meet the requirements set out in § 18 para. 3 and 4.



PART THREE



TRANSMISSION OF FINANCIAL DATA



Article 23 of the



In General, for the transfer of financial data



(1) the managers of chapters, branches of the State, the State contribution

of the Organization, Government funds, territorial self-governing units, Regional Council

cohesion regions and villages compiled volumes and voluntary to be transmitted to the

the central system of accounting information of the State for the purposes of the State also

financial statements and supplementary data (hereinafter referred to as "financial information") in accordance with

another law ^ 2).



(2) for the format, structure, transfer, security, and the frequency range

transmission of financial information shall apply, mutatis mutandis, the provisions of part two,

unless part of a third, or another law ^ 2) otherwise.



(3) for the transmission of financial data of municipalities and voluntary unions with

§ 5 para. 4 and 6 apply mutatis mutandis, unless another law ^ 2)

otherwise.



section 24



Dates of transmission of financial data



(1) the business units pursuant to § 23 para. 1 establish and be transmitted to the financial

the data in the data dose, and formalized it in terms set by other

Law ^ 2).



(2) the scope of individual financial data and their patterns provided by other

Law ^ 2).



§ 25



cancelled



PART FOUR



REQUIREMENTS FOR TECHNICAL AND MIXED FORMS OF ACCOUNTING RECORDS



Introductory provisions



section 26



(1) an entity may perform the conversion of the accounting record from one form

the other new forms. This transfer creates a new accounting record.



(2) in the case of a transfer referred to in paragraph 1, the entity shall ensure that the

the contents of a book entry on the new form is identical to the content of the accounting

record in its original form.



(3) the implementation of the procedure referred to in paragraph 2 is to be satisfied if the

the unit shall submit the accounting record in the original and the new form and content

It is the same.



(4) a procedure under paragraph 2, an entity may prove even

otherwise, that would not impact any of the people that with respect

record work. In the case of failure, evidence of the transfer of the accounting

no record of the persons with the converted record work,

accounting records that are not marked with skartačními characters for selection

or under any other law archiválii ^ 3), does not require

presentation of a book entry in its original form.



(5) the record in the form of technical or mixed with skartačními characters

"And" or "in arising out of the activities of the" business units must be in the format

that will guarantee its stability and enables subsequent readability for

natural person. If this condition cannot protect the entity,

Converts such accounting records to the documentary forms of the corresponding time

the settlement and the necessities of the original, and at the latest

prior to their inclusion in a selection of archival documents in the proceedings or discard

outside of it; Similarly, advances in the handling of accounts adopted by the

the accounting unit in the technical or mixed form, for accounting

records containing an electronic signature including a conclusive confirmation in

the documentary form on the validity of an electronic signature at the time of the adoption of the

the accounting record.



(6) the entity shall ensure that the accounting records, which had

shall be evidenced by a form of accounting.



section 27 of the



Requirements for technical and mixed forms of accounting records covered by this

Decree regarding



and the resulting transfer of accounting records) from one form to another,



b) accounting records, in which the addition of information on the accounting record

change their form,



c) accounting records created by technical means and



(d) the allocation of unique identification) for the accounting records so that they are

the conditions of clarity and unambiguity of accounting terms

content of accounting records.



Requirements for technical or mixed forms of accounting

record



section 28



Requirements and conditions for the formation of accounting records covered by this

the decree applies to cases



and the addition of joint accounting record) information and



(b)) book entry on technical form of technologies based on optical

font recognition or barcode detection.



section 29



By supplementing the information in the technical form, that is for a physical person

unreadable, on the accounting record in documentary form creates the accounting record in

mixed form. When you complement the information on the accounting record must be met

the conditions pursuant to § 33 para. 7 of the Act.



section 30



(1) the transfer of the accounting record in documentary form or mixed with the use of

technology based on optical detection of a new font book

record in the technical form.



(2) the record referred to in paragraph 1 shall be converted using the scanning

device. The sensing device must make it possible to convert paper forms to

technical and must be complied with the condition that the content and

readability.



(3) the record of the converted in accordance with paragraph 1 may be at the same time, or

Subsequently, processed-based optical detection technologies, fonts,


Alternatively, the bar code recognition. An entity shall ensure that the contents of

the original accounting record in the documentary, or mixed form was

the same as the content of a book entry in the technical form and connect to

obtained accounting record signing record.



section 31



(1) the record in the technical form and in a format that allows its

processing using technologies based on optical detection of fonts,

Alternatively, the recognition of the barcode, can be processed by this technology

so that a new accounting record in the technical or mixed form.



(2) the entity shall ensure that the contents of the original accounting record was

the same as the content of a book entry on technical or mixed form,

and connect to the accounting record obtained signing record.



§ 32



For the purposes of evidence supporting the accounting record of the transferred pursuant to section 34 and 36

maintains an entity together with the new accounting record of the original book

in the documentary record, technical, or mixed form.



§ 33



The conversion of the accounting record of the documentary form to the accounting record in the

technical form



The conversion of the accounting record in documentary form into the accounting record in the

technical form is carried out using scanning equipment. Sensing

the device must be capable of converting paper forms to the technical forms,

While condition must be observed that the content and

readability.



§ 34



The conversion of the accounting record of the documentary form to the accounting record in mixed

the form of



(1) the accounting record in mixed form may also arise from the transfer of part of the

the accounting record in the technical form.



(2) in this case, the transfer of part of the accounting record in documentary form

in the technical part of the accounting record in the mixed form of carried out using

scanning equipment. The sensing device must make it possible to convert paper

form to the technical forms, which must be complied with the condition

the sanctity of the content and readability.



(3) new accounting record in mixed form consists of the original accounting record in the

the documentary form and attached the accounting record in the technical form

resulting from the transfer of the accounting record in documentary form. In these

cases, the accounting record in its original form and the accounting record of the resulting

transfer contains a unique identification that can be clearly and

unmistakably identify the mutual link between the record in the original

the form and the accounting record resulting from the transfer.



§ 35



The conversion of the accounting record of the technical forms containing no signing record

in the accounting record in documentary form



(1) the conversion of the accounting record in the technical form without signing a record

in the accounting record in documentary form is carried out using the output

device.



(2) the output device must be capable of recording on analog carrier in a manner

guaranteeing its stability and readability.



section 36



The conversion of the accounting record of the technical forms containing no signing record

in the accounting record in mixed form



(1) the transfer of part or all of the accounting record in the technical form to

the accounting record in mixed form is carried out using the output

device.



(2) the output device must be capable of recording on analog carrier in a manner

guaranteeing its stability and readability.



(3) new accounting record in mixed form consists of the original accounting record in the

technical form and attached the accounting record in documentary form

resulting from the transfer of part or all of the accounting record in the technical form.

In these cases, the accounting record in its original form and the accounting record

the resulting transfer contains a unique identification that can be

clearly and unmistakably identify the mutual link between accounting record

in its original form, and the accounting record resulting from the transfer.



§ 37



The conversion of the accounting record in the technical form to record with the signing

the accounting record in documentary form



For the conversion of the accounting record in the technical form to record with the signing

the accounting record in documentary form, it authorized the conversion of

documents ^ 4).



§ 38



The conversion of the accounting record in the technical form to record with the signing

the accounting record in mixed form



(1) for the transfer of part or all of the accounting record in the technical form to

the accounting record in mixed form will be used by the authorized conversion

documents ^ 4).



(2) new accounting record in mixed form consists of the original accounting record in the

technical form and attached the accounting record in documentary form

resulting from an authorized document conversion part or all of the accounting

record in the technical form. In these cases, the accounting record of the resulting

transfer contains a unique identification that can be clearly and

unmistakably identify the mutual link between the record in the original

the form and the accounting record resulting from the transfer.



§ 39



The conversion of the accounting record in mixed form part of the record in the technical

a form that does not contain a signing the record into the accounting record in the

the documentary form



(1) for the conversion of the accounting record in mixed form part of the record in the

technical form that does not contain a signing the record into the accounting record

in paper form shall be used for the technical part of the accounting record in the form of

the output device.



(2) the output device must be capable of recording on analog carrier in a manner

guaranteeing its stability and readability.



(3) new accounting record in documentary form, then make up part of the original

the accounting record in documentary form and new accounting record resulting from the transfer of

the technical parts of the original accounting record in mixed form. In these

cases arising out of the transfer of the financial record contains a unique

identification, which can be clearly and unmistakably identify the mutual

the link between the accounting record in its original form, and the accounting record resulting from the

transfer.



section 40



The conversion of the accounting record in mixed form part of the record in the technical

a form that does not contain a signing the record into the accounting record in the

technical form



(1) the conversion of the accounting record in mixed form part of the record in the

technical form that does not contain a signing the record into the accounting record

in the technical form is carried out for a physical part of the accounting record in the

mixed form for the use of scanning equipment.



(2) the sensing device must make it possible to convert paper forms to

technical forms, with the condition that must be met

the content and readability.



(3) the resulting technical form of accounting record forms part of the original

the accounting record in the technical form and new accounting record resulting from the

transfer of part of the original accounting record in documentary form. In these

cases arising out of the transfer of the financial record contains a unique

identification, which can be clearly and unmistakably identify the mutual

the link between the accounting record in its original form, and the accounting record resulting from the

transfer.



(4) in the case of the accounting record in mixed form part of the record in the

technical form that does not contain a signing and that record is kept

the output printing device on an analog medium, such as a label with

the bar code, the entity may make a transfer under section 36. At the same time

the condition must be satisfied that the information contained on the joint accounting

the record in the section in the technical form will be retained in the new

the accounting record established by the transfer from the original accounting record in the

technical form.



§ 41



The conversion of the accounting record in mixed form part of the record in the technical

form that includes signing a record into the accounting record in documentary

the form of



(1) for the conversion of the accounting record in mixed form part of the record in the

technical form that includes signing a record into the accounting record in the

the documentary form is used by the authorized document conversion ^ 4).



(2) the final physical form of the then form part of the original accounting record

in paper form and new accounting record resulting from the conversion of an authorised

parts of the original accounting record in the technical form. In these cases,

the accounting record of the resulting transfer contains a unique identification,

that can be clearly and unmistakably identify the mutual link between

the accounting record in its original form, and the accounting record resulting from the transfer.



§ 42



The conversion of the accounting record in mixed form part of the record in the technical

form that includes signing a record into the accounting record in the technical

the form of



(1) the conversion of the accounting record in mixed form part of the record in the

technical form that includes signing a record into the accounting record in the

technical form for a physical part of the accounting record in mixed form

carried out using scanning equipment.



(2) the sensing device must make it possible to convert paper forms to

technical forms, with the condition that must be met

the content and readability.



(3) the resulting technical form of accounting record forms part of the original

the accounting record in the technical form and new accounting record resulting from the

transfer of part of the original accounting record in documentary form. In these


cases arising out of the transfer of the financial record contains a unique

identification, which can be clearly and unmistakably identify the mutual

the link between the accounting record in its original form, and the accounting record resulting from the

transfer.



(4) to the new account record in the technical form of the signature shall be attached

the record of the person responsible for the transfer.



§ 43



General requirements when you convert the accounting record



(1) the accounting record in documentary form into the accounting record in the technical

the form converts the entity only if the transferred

accounting records the condition of invariance is ensured, and persistence.



(2) if there is no color in the accounting record holder content or its

section, it is possible to convert the accounting record in black and white. Otherwise, the

Converts the color.



(3) the accounting records transferred from documentary form into technical forms

using the scanner immediately after you convert the accounting record

an entity shall assess the Visual control of the readability of your entire desktop

the transferred record. If there are some parts of the record is read, it is possible to

make a new transfer of records to the amended by setting parameters

technical equipment or other technology.



(4) the transfer of accounting record must not result in the ambiguity of the content.



(5) when the transfer of accounting records relating exclusively to facts

inside one of the business units, which include signing the record can be

In addition to the authorized conversion of documents use a different method.



(6) the method used must comply with the condition that it will be possible regardless of the

themselves determine the liability of each person for the contents of the accounting record

which were accompanied by signing records, both in the original accounting

record, and the record generated by the transfer.



PART FIVE



TRANSITIONAL PROVISIONS



§ 44



(1) the provisions of this order shall apply for the first time in the accounting period

starting 1. January 1, 2010 and later, if not in paragraphs 2 to 4

unless otherwise provided for.



(2) the accounting records in accordance with § 3 (1). 1 (b). and) (financial statements)

be forwarded to the organizational units that are subsidized by the State and the

of the Organization, Government funds and the Land Fund of the Czech Republic

the central system of accounting information in the accounting period of the year for the first time

2010 in the State as of 31. March 2010, no later than 20. April 2010.



(3) the territorial local authorities, voluntary volumes municipalities, Regional Council

cohesion regions and subsidized organizations founded by municipalities,

voluntary volumes of municipalities and the County shall transmit to the accounting records referred to in section 3 of the

paragraph. 1 (b). and) (financial statements) to the central accounting system

information for the first time in the financial year of 2010 in the State as of 31. March and to

30. June 2010, and not later than 20. July 2010.



(4) the accounting records in accordance with § 3 (1). 1 (b). (b)), and (c)) (instrumental

consolidation overview and other consolidation information)

pass the selected business units to the central accounting system

information for the first time in the accounting period of the year 2011 in the State as of 31. December

2010, and not later than 31 December 2006. August 2011, with the exception of selected accounting

units that are part of the partial consolidation unit under other

the legal regulation of the consolidating accounting unit of the State Department of

finances.



(5) operational accounting records in accordance with § 3 (1). 2 pass the organizational

Government and State funds to the central system of accounting information

for the first time in the accounting period of the year 2010 in the State to 30. June 2010,

by 20 May. July 2010.



PART SIX



The EFFECTIVENESS of the



§ 45



This Decree shall enter into force on 1 January 2000. January 1, 2010.



Minister:



Ing. J v r.



Annex 1



The format of the electronically transmitted data



The General principles of the structure and format of the data transmitted



Files of accounting records to be transmitted between the selected entity and

the central system of accounting information of the State include the header file

which contains basic identifying information about the file such as this,

the selected entity, and other necessary identifying information.

The files also contain custom content file that consists of

each of the information transmitted between the selected entity and

the central system of accounting information to the State. The files end with

a footer that provides for the unambiguous identification of integrity

transmitted accounting record and other information necessary for the security

file. The files are in the form of transmission of phrases in XML format. File

It must always be terminated so that. XML file at the end (as the last two

characters) contains CR LF, i.e.. 0x0d and 0x0A. XML files must be in the

According to the UTF-8 encoding.



The essential parts of the transmission of the sentence are:



and) header that provides at least an unmistakable identification of accounting

the record and other identifying information about the content of a book entry and accounting

a drive that created it,



(b)) content that contains, in particular, the information transmitted (a record) and has

a different texture by file type; in the content section is always included

at least one record, and



(c)) the footer that provides at least an unmistakable identification for

ensuring the integrity of the transferred financial record, the rules for part

containing control and security information.



The accounting records to be passed between the selected entity and the Central

accounting information system of the State shall be designed so as to match the

rules for standardized data elements by Decree No. 469/2006

Coll. on the system of information about data elements.



Annex 2



The formats of the accounting records in the technical form of sensor and output formats

equipment for the transfer of accounting records from documentary form into technical

forms of



1. the accounting records in the Formats technical form:



a. PDF (Portable Document Format) versions 1.3 and greater, or PDF/A

(Portable Document Format/Archive)



(b).



(c) .PNG (Portable Network Graphic) according to the standard ISO/IEC 15948:2004,



d. the JPEG (Joint Photographic Experts Group).



2. parameters of scanning equipment for the transfer of accounting records from the documentary

form to the technical forms:



and the shooting of at least 300 resolution x 300 dpi



b. at least 24-bit color depth or 256 grayscale if it is exclusively

the black and white conversion.



Annex 2a



Instrumental analytical overview



Annex 2b



The deadlines for the transmission of Ancillary analytic insights



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

The number of the name of the accounting record předáváníúčetního record Frequency

the statement of

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

30 part I: the starting and ending

on a quarterly basis

-in the State as of 31. 3., 30. 6., 30. 9. to 30. of the day

States and turns on the selected the following month and

balance sheet accounts

per year

, IE. in the State as of 31. 12.25. 2. the following year,



30 part II: selected cost from

on a quarterly basis

-in the State as of 31. 3., 30. 6., 30. 9. to 30. of the day

the beginning of the year for the main and the following month and

economic activity

per year

, IE. in the State as of 31. 12.25. 2. the following year,



30, part III: selected revenue from

on a quarterly basis

-in the State as of 31. 3., 30. 6., 30. 9. to 30. of the day

the beginning of the year for the main and the following month and

economic activity

per year

, IE. in the State as of 31. 12.25. 2. the following year,



30 part IV: DNM and DHM-the types of changes

on a quarterly basis

-in the State as of 31. 3., 30. 6., 30. 9. to 30. of the day

on the side of MD and D selected the following month and

the balance sheet accounts

per year

, IE. in the State as of 31. 12.25. 2. the following year,



30 part V: Stocks-the types of changes to the

on a quarterly basis

-in the State as of 31. 3., 30. 6., 30. 9. to 30. of the day

side of MD and D selected the following month and

the balance sheet accounts

per year

, IE. in the State as of 31. 12.25. 2. the following year,



30 section VI: claims-the types of changes

on a quarterly basis

-in the State as of 31. 3., 30. 6., 30. 9. to 30. of the day

on the side of MD and D selected the following month and

the balance sheet accounts

per year

, IE. in the State as of 31. 12.25. 2. the following year,



30 part VII: commitments-the types of changes

on a quarterly basis

-in the State as of 31. 3., 30. 6., 30. 9. to 30. of the day

on the side of MD and D selected the following month and

the balance sheet accounts

per year

, IE. in the State as of 31. 12.25. 2. the following year,



30 part VIII: other assets-types

on a quarterly basis

-in the State as of 31. 3., 30. 6., 30. 9. to 30. of the day

changes on the MD and D selected the following month and

the balance sheet accounts

per year

, IE. in the State as of 31. 12.25. 2. the following year,



30 part IX: the assets of the business units-

on a quarterly basis

-in the State as of 31. 3., 30. 6., 30. 9. to 30. of the day

the types of changes on the MD and D the following month and

selected balance sheet accounts

per year

, IE. in the State as of 31. 12.25. 2. the following year,



31 part X: start and end

on a quarterly basis

-in the State as of 31. 3., 30. 6., 30. 9. to 30. of the day

States and turns on the selected the following month and

balance sheet accounts broken down

per year

, IE. in the State as of 31. 12.25. 2. the following year,

According to the individual partners

the asset/liability or partners

transaction



32 Part XI: selected cost and


on a quarterly basis

-in the State as of 31. 3., 30. 6., 30. 9. to 30. of the day

income from the beginning of the year for the following month and

the main economic activity and

per year

, IE. in the State as of 31. 12.25. 2. the following year

broken down by individual

the transaction partners



33 part XII: the types of changes on the side

on a quarterly basis

-in the State as of 31. 3., 30. 6., 30. 9. to 30. of the day

MD and D selected balance sheet the following month and

accounts broken down by individual

per year

, IE. in the State as of 31. 12.25. 2. the following year

the transaction partners



34 part XIII: the types of changes on the side

on a quarterly basis

-in the State as of 31. 3., 30. 6., 30. 9. to 30. of the day

MD and D selected balance sheet the following month and

accounts broken down by individual

per year

, IE. in the State as of 31. 12.25. 2. the following year

partners, the asset/liability

and transaction partners



35 part XIV: an overview of property

per year

-in the State as of 31. 12.25. 2. the following year

participation and their changes



36 Part XV: overview of off-balance sheet

per year

-in the State as of 31. 12.25. 2. the following year

accounts



37 Part XVI: the starting and ending

per year

-in the State as of 31. 12.25. 2. the following year

States on selected

off balance sheet accounts broken down

According to the individual partners

podrozvahového account



38 Part XVII: explanation of significant

per year

-in the State as of 31. 12.25. 2. the following year

the amounts

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



Note:

If selected, the entity the obligation of confidentiality of the facts, that are required in the individual sections

Auxiliary analytic insights, assembling the individual parts of the Interim analytical report aggregated way

laid down in the technical manual of the central system of accounting information to the State.

If handover deadline falls on a Saturday, Sunday or public holiday, the last day of the period closest to the next working day.



Annex 3



The terms for the transfer of consolidation accounting records



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

The number of the name of the accounting record frequency of communication accounting record

the statement of

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

1-on a quarterly basis in the State's balance sheet as of 31. 3., 30. 6., 30. 9.-interim financial statements, and

25. the day of the next month and a year, IE. in the State as of 31. 12.-the annual financial

statements, to 20. 2. the following year,

health insurance companies: quarterly-in the State as of 31. 3., 30. 6., 30. 9.-interim management statement

financial statements, to 60. the date of the end of the reporting period, and annually, IE. in

status as of 31. 12.-the annual financial statements, to 28. 2. the following year,

the selected business units that pass the accounting records according to § 3a of this

Decree:-in the State on a quarterly basis to 31. 3., 30. 6., 30. 9.-interim financial

statements, to 30. the day of the next month and a year, IE. in the State as of 31. 12.-

the annual financial statements, and to 25. 2. the following year.

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

2 of the profit and loss account on a quarterly basis-in the State as of 31. 3., 30. 6., 30. 9.-interim financial statements, and

25. the day of the next month and a year, IE. in the State as of 31. 12.-the annual financial

statements, to 20. 2. the following year,

health insurance companies: quarterly-in the State as of 31. 3., 30. 6., 30. 9.-interim management statement

financial statements, to 60. the date of the end of the reporting period, and annually, IE. in

status as of 31. 12.-the annual financial statements, to 28. 2. the following year,

the selected business units that pass the accounting records according to § 3a of this

Decree:-in the State on a quarterly basis to 31. 3., 30. 6., 30. 9.-interim financial

statements, to 30. the day of the next month and a year, IE. in the State as of 31. 12.-

the annual financial statements, and to 25. 2. the following year.

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

3 cash per year, IE. in the State as of 31. 12.-the annual financial statements, to 20. 2. the following

flows and changes of the year

equity health insurance: a year, IE. in the State as of 31. 12.-the annual financial statements,

28. 2. the following year,

the selected business units that pass the accounting records according to § 3a of this

Ordinance: per year, IE. in the State as of 31. 12.-the annual financial statements,

25. 2. the following year.

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

Annex 4-in State on a quarterly basis to 31. 3., 30. 6., 30.9. -interim financial statements, 25.

the day of the next month and a year, IE. in the State as of 31. 12.-the annual financial statements, and

it to 20. 2. the following year,

health insurance companies: quarterly-in the State as of 31. 3., 30. 6., 30. 9.-interim management statement

financial statements, to 60. the date of the end of the reporting period, and annually, IE. in

status as of 31. 12.-the annual financial statements, to 28. 2. the following year,

the selected business units that pass the accounting records according to § 3a of this order:

on a quarterly basis-in the State as of 31. 3., 30. 6., 30. 9.-interim financial statements, and

30. the day of the next month and a year, IE. in the State as of 31. 12.-the annual financial

statements, to 25. 2. the following year.

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

5 Auxiliary consolidation per year, IE. in the State as of 31. 12., to 19.7. the following year

an overview of the

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

6 a list of business units per year, IE. in the State as of 31. 12. předchozíhoroku, 15. 1. the current year

belonging to the

consolidated state

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



Note:

If handover deadline falls on a Saturday, Sunday or public holiday, the last day of the period closest to the next working day.



Annex 3a



Auxiliary consolidation overview



Annex 4



The deadlines for the transmission of other accounting records

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

The number of the name of the accounting record frequency of communication accounting record

the statement of

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

12 Pull the primary accounting record from the books to five pracovníchdnů of receipt of transfer request

another accounting record of the central system administrator

accounting informacístátu, subject to the authority of the public

in the framework of the management of the monitoring, detection and

control activities other term

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

12A Pull file primary accounting within five pracovníchdnů of receipt of the request for

records from the books pass another accounting record by the administrator of the Central

the system of accounting information of the State, subject to the authority of the

public administration in the context of the monitoring, detection and

control activities other term

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

13 Pull another accounting record to five pracovníchdnů of receipt of transfer request

another accounting record of the central system administrator

accounting informacístátu, subject to the authority of the public

in the framework of the management of the monitoring, detection and

control activities other term

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

13A other accounting file Requested within five pracovníchdnů of receipt of the request for

records transfer another accounting record by the administrator of the Central

the system of accounting information of the State, subject to the authority of the


public administration in the context of the monitoring, detection and

control activities other term

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

14 records of inventory within five pracovníchdnů of receipt of transfer request

another accounting record of the central system administrator

accounting informacístátu, subject to the authority of the public

in the framework of the management of the monitoring, detection and

control activities other term

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

15 Pull specific accounting document to five pracovníchdnů of receipt of transfer request

another accounting record of the central system administrator

accounting informacístátu, subject to the authority of the public

in the framework of the management of the monitoring, detection and

control activities other term

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

4 Pull the list of primary accounting records and up to five pracovníchdnů of receipt of transfer request

accounting documents according to the detailed specification of another accounting record of the central system administrator

accounting informacístátu, subject to the authority of the public

in the framework of the management of the monitoring, detection and

control activities other term

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

16A information on approval or disapproval of the accounting in the case of proper accounts to 31. 7. of the year

statements, including the related information following the fiscal year for which the annual

statements would be approved; in the case of extraordinary financial

statements within 3 months from the balance sheet date

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



Note:



If handover deadline falls on a Saturday, Sunday or public holiday, the last

next day the next business day.



Annex 5



The terms for the transfer of operational accounting records

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

The number of the name of the accounting record frequency of communication accounting record

the statement of

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

17 Inventory of claims per month-in the State to last day of the calendar month, and

it to 15. day of the next calendar month

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

18-month inventory of liabilities in the State to the last day of the calendar month, and

it to 15. day of the next calendar month

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

7 inventory of contingent claims a month-in the State to last day of the calendar month, and

it to 15. day of the next calendar month

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

20 inventory of contingent liabilities a month-in State to the last day of the calendar month, and

it to 15. day of the next calendar month

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

21 monthly money-in a State to the last day of the calendar month, and

it to 15. day of the next calendar month

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

22 monthly Disposable assets-in State to the last day of the calendar month, and

it to 15. day of the next calendar month

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



Note:



An inventory of contingent claims and contingent liabilities relates to section 25

paragraph. 2 of the Act.



Disposable assets relates to section 27 para. 1 (b). h) of the Act.



If selected, the entity the obligation to maintain confidentiality of

the facts that are required in different parts of the inventory

accounts receivable, accounts payable, inventory the inventory of contingent claims and inventory

contingent liabilities, shall draw up the operational accounting records in

aggregated form in the manner prescribed in the technical manual of the Central

accounting information system of the State. If to the last day of the

calendar month selected, the entity shall draw up the interim financial

accounts or financial statements, passes the operational accounting records in

the deadline for passing the interim financial statements or the proper accounting

the shutter. If handover deadline falls on a Saturday, Sunday or public holiday, it is

on the last day of the period closest to the next working day.



Operational accounting records to the last day of the calendar year (per month

December) and on the last day of the following month January passes the selected

the unit of account in time to pass the proper accounts, in terms of

on the last day of that calendar year.



Annex 6



Requirements for the process of encrypting and decrypting



1. How to encrypt the data using a symmetric files

the encryption key



All. XML files containing the accounting records of the person responsible before

by passing to the central system of accounting information of the State.



When you encrypt a proceed as follows:



and to each individual). The XML file is inserted (added to the beginning)

the first line, which consists of "a random string 1" with a length of 16 characters



(b)) at the end. The XML data file to be modified according to the previous point,

the last line is inserted, which is made up of "a random string 2" with

such a length to total length of encrypted. XML file was equal to

multiple of 16 bytes.



(c)) data. The XML file is then encrypts the message with a length of AES

256-bit key, using the AES symmetric encryption key according to § 17

paragraph. 2 (a). (b)) Decree, mode (mode) encryption Cipher Block Chaining

(CBC), the initialization vector is a sequence of 16-binary

digits (0)



d) after you encrypt the data. XML file, converts it to Base64 encoding,

extension changes on XM6, and in this shape is ready to send a file

to the central system of accounting information to the State.



Note: a detailed description of the encryption method, the CBC is listed on the

http://csrc.nist.gov/publications/nistpubs/800-38a/sp800-38a.pdf.



2. The procedure for decrypting the data using a symmetric files

the encryption key



When you decrypt the data files using symmetric encryption

the key. XML files are passed to the selected entity from the Central

the system of accounting information of the State after the transfer to decipher.



When you decrypt the proceed as follows:



and) data file with the extension. XM6 file converts from Base64 encoding,

into binary code



(b)) converted the data file, then decrypts it with AES

a key length of 256 bits, using the AES symmetric encryption key

According to § 17 para. 2 (a). (b)) Decree, mode (mode) encryption Cipher

Block Chaining (CBC), the initialization vector is a sequence of

16 binary digits (0)



(c)), the decrypted file extension changes to. XML



(d)) from a file is removed (clears) the first and last row-delete

random strings 1 and 2.



Note: a detailed description of the method the CBC decryption is listed on the

http://csrc.nist.gov/publications/nistpubs/800-38a/sp800-38a.pdf



Note: the definition of the terms used in this table, and links are provided

in annex 13 to this Decree



Annex 7



Method of making personal access codes and their transfer to responsible

persons responsible and alternate



1. the statutory representative of the entity or person designated by him shall send

Administrators of the central system of accounting information of the State information

required after the selected entity set out in annex 2 to this

the notice using the form published by the administrator of the Central

accounting information system of the State.



2. the administrator of the central system of accounting information of the State generates

locking and identification files in accordance with annex 12 to this Decree

a responsible or alternate responsible persons. The Central Manager

accounting information system of the State shall, through data

mailbox message entity (in the case that the entity has


services set up data mailbox, so any other way) only when you register

the first responsible or responsible persons to the financial

unit or on request by completing section 6 in the registration form.

The message contains the access codes (login and password).



3. An entity shall use the data in accordance with 2. log on to the central point

the system of accounting information of the State and download the locking and identification

files that passes the person in charge, or a replacement of the responsible

to the person.



4. the administrator of the central system of accounting information State shall each

person in charge or person in charge, of correspondence

in a protected envelope that contains the information described in the technical

the manual of the central system of accounting information to the State.



5. Person responsible or responsible person unlocks

use of the information in the prescribed manner described in the technical

the manual of the central system of accounting information State credentials

and the encryption key (s) and through your software

generates a checksum. Checksum of the responsible person,

where appropriate, the responsible person shall send the replacement unit that send

the appropriate form of the central system administrator accounting information State

as described in the technical manual of the central accounting system

information of the State.



6. the administrator of the central system of accounting information State activates

approaches to responsible person in charge or the financial

the unit, which has sent the confirmation by 5. point with the proper control

the sum of the.



7. In a similar manner in accordance with points 1. up to 6. the proceeds of the application

the business unit responsible for the amendment or replacement of the responsible person.



Annex 8



Requirements for the input of personal passwords

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

Password Password character digital

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

and) minimum password length is 8 characters, if g) minimum length of 12 digits, if the password

use a combination of numbers and letters, consists exclusively of digits,

(b)) the letters "and are allowed. From "and digits h) digits, of which consists the password

"0-9", they must be randomly generated,

(c) the method of password authentication) must be "insensitive" on i) password must not be made up of two or more

confusion between uppercase and lowercase letters, i.e.. confusion of repeated sequences of digits, or one

capitalization is ignored, or several groups of identical digits

(d)), the characters of the password must consist of j) password must not be made up of one or

be randomly generated, password must contain several identical sequences, where are the

minimum 2, maximum 5 digits and all easily inferred links between individual

the digits must be in positions, the members of the number sequences

that are adjacent to each other) password must be composed of the number sequences

(e)) for the characters used in the password applies analogous, or portions thereof, that are easy to

the criteria referred to in the column for password detectable due to the person in charge

Digital under the letters i) and (j)), (for example, data derived oddata of birth

f) letters used in the password shall consist of their own or family members, social security

intelligible word in Czech or English numbers, etc.).

language, even if the word was "interspersed with"

numbers or Word is spelled in reverse

the order (back),

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



Annex 9



Degree requirements and encryption method



to encrypt files with Rijndael symmetric cipher used by AES

FIPS 197 Advanced Encryption Standard New 2001-see



(http://csrc.nist.gov/publications/fips/fips197/fips-197.pdf)

csrc.nist.gov with a key length of 256 bits



Annex 10



cancelled



Annex 11



cancelled



Annex 12



How to generate a personal access codes



1 definition of terms)



binary digit) are further means one 8-bit byte, i.e.. whole number

in the range of the interval decimal,



(b)) string of characters is also a series of binary digits in

interval decimal to represent characters in the ASCII character encoding

(hereinafter referred to as "characters"). The sequence ends with the characters "[CR] [LF]

ASCII, i.e.. the values 13 and 10 decimal decimal (hereinafter referred to as

"end of string")



(c)) "random string" means the string of characters, where each character

are created at random by the generator pseuodonáhodných numbers. Method

random number generation is described in http://csrc. NIST. gov/, section

"Random number generation",



(d) the length of a character string) means the total number of characters, of which

a string of characters composed, with the end of string is not in the data length

counted.



2) person responsible using the access code pursuant to section 17 of the decoding

paragraph. 2 (a). and) decodes the procedure described below, personal access codes

According to § 17 para. 2 (a). b) to (d)).



3) decoding the code by Access § 17 para. 2 (a). and) is directly

the decryption key algorithm AES with 128-bit cipher length, mode (mode)

encrypt the Electronic Codebook (ECB), the characters represent

the decryption key, expressed in hexadecimal form. The decryption key is

applied to all the locking and identification files posted at

the data, which are stored in an encrypted form.



A detailed description of the encryption method, the ECB is listed on the



http://csrc.nist.gov/publications/nistpubs/800-38a/sp800-38a.pdf.



4) using access code by inputting the decoding section 17(2). 2

(a). and the following data decrypt) files:



File name: AESKEY_C. TXT



File name: LOGIN_C. TXT



File name: PASSWD_C. TXT



5) Detailed structure and method to decrypt the file above:



File: AESKEY_C .txt



The content of the file is a single character string in Base64 encoding, which is not

ends any other character.



How to decrypt a file:



and the contents of the file) converts from Base64 encoding to binary form.

The result of the conversion is a sequence of 32 binary digits (IE. the total length of

a block of data after the conversion is 256 bits),



(b)) to the above sequence of 32 binary digits is applied

AES decryption algorithm as described in point 3), and as the decryption 128

-bit key is used, the access of the decoding code according to § 17 para. 2

(a). and)



(c) the result of the calculation as per previous) point is a sequence of 32 8

bit numbers that is 256 bit encryption directly and the decryption

the key algorithm AES according to § 17 para. 2 (a). (b)).



File: LOGIN_C .txt



and the contents of the file) converts from Base64 encoding to binary form.

The result of the conversion is a sequence of 16 binary digits (i.e. total

the length of a block of data after the conversion is 128 bits),



(b)) to the above sequence of 16 binary digits is applied

AES decryption algorithm as described in point 3), and as the decryption 128

-bit key is used, the access of the decoding code according to § 17 para. 2

(a). and)



(c) the result of the calculation as per previous) point is a string of characters that

the selected entity used as the login name for the login

the Communication Server central system of accounting information to the State.

The characters following the termination of the string are ignored.



File: PASSWD_C .txt



and the contents of the file) converts from Base64 encoding to binary form.

The result of the conversion is a sequence of 16 binary digits (i.e. total

the length of a block of data after the conversion is 128 bits),



(b)) to the above sequence of 16 binary digits is applied

AES decryption algorithm as described in point 3), and as the decryption 128

-bit key is used, the access of the decoding code according to § 17 para. 2

(a). and)



(c) the result of the calculation as per previous) point is a string of characters that

the selected entity used as the login name for the login

the Communication Server central system of accounting information to the State.

The characters following the termination of the string are ignored.



Note: the full specification for Base64 encoding is contained in RFC 1421

and RFC 2440.



http://www.ietf.org/rfc/rfc1421.txt



http://www.ietf.org/rfc/rfc2440.txt



Annex 13



How to create a commit checksum



After the decryption process according to this table, the file shall be drawn up

the report, consisting of the files UJEID. TXT, DATNAR. TXT, JMEZO. TXT, PRIZO.

Txt, which is transmitted in accordance with § 19 para. 1, which connects personal

access codes according to § 17 para. 2 (a). b) to (d)) in an open shape (in the

the above order of the files and codes), the content of files and personal

access codes are interpreted as binary digits, the content of the message is

make up characters 0x00 to complete multiple of 512 bits and shall be calculated from the message

using an algorithm, SHA256 checksum hash (checksum).



The checksum is converted into hexadecimal form (i.e. in the form

strings with a total length of 64 hexadecimal characters), which is responsible


the person shall send the State central accounting information using

the model form in annex 10 (checksum) shall be indicated in line

"additional information").



Note:



Full specification of the algorithm SHA-256 is listed in FIPS PUB 180-2



http://csrc. NIST. gov/publications/fips/fips180-2/fips180-2. pdf



Annex 14



The information required to selected business unit within the registration

responsible and spare those responsible



1. Identification of the selected entity: the name of the entity,

identification number, registered address, delivery address, phone, e-mail,

fax, data box ID, name and surname of the statutory

Representative, or its designee, the range of bookkeeping



2. identification of the responsible or alternate responsible person: name,

last name, shipping address, phone number, e-mail, registration number

the responsible person or the replacement of the responsible person, if it is in a central

accounting information system of the State.



3. Specifications of the request for the selected business unit:



a) an application for registration of the responsible or alternate responsible persons,



(b) determining the scope of permissions) responsible or alternate responsible persons,

including a possible definition of the permission for a group of accounting records



(c) the sending of a statement of the actual data) conducted in the CSÚIS of the selected financial

drive,



(d) the data on the selected updates) business unit,



e) updating the information on responsible or alternate responsible person



(f) application for issue of new) personal access codes of responsible or

replacement of the responsible person referred to in section 17,



g) request to terminate registration responsible or alternate responsible

of the person.



Selected provisions of the novel



Article. (III) Decree No. 434/2010 Coll.



Common and transitional provisions



1. The selected entity from the effective date of this order shall not apply

the provisions of § 44 para. 4 of Decree No. 383/2009 Coll.



2. the entity referred to in § 5 para. 2 Decree No 383/2009

Coll. and not forwarded to the Central do not draw up system of accounting information

the State of the operational accounting records in the State as of 31. December 2010.



3. The selected business units follow the annex No. 3 to Decree No.

383/2009 Coll., as amended by this Ordinance, for the first time when passing

consolidation of accounting records, the number 1 to 4 in the State as of 31.

December 2010.



Article. (II) Decree 437/2011 Coll.



Transitional provisions



1. the provisions of Decree No. 383/2009 Coll., in the version in force from the date of acquisition

the effectiveness of this Ordinance, shall apply for the first time in the accounting period commencing

January 1, 2012.



2. the first transmission of accounting records in accordance with § 3a of Decree No. 383/2009

Coll., in the version in force from the date of entry into force of this Decree, performs

the selected business units in the State. June 2012, within the

July 31, 2012.



3. In the financial year 2012 business units do not have to report the

the starting and ending States in the accounting records in accordance with § 3a of Decree No.

383/2009 Coll., in the version in force from the date of entry into force of this order,

set up to 30. to 30 June 2012. September 2012; the initial state of

These selected business units do not report to 31. 12.2012.



4. In the accounting period of the year 2012 shall not transfer the accounting records according to § 3a

Decree No. 383/2009 Coll., in the version in force from the date of entry into force of

This order, whether or not the village, whose population is 1. January 2011

less than 3 000 and subsidized organizations, whose total assets (net)

do not exceed 31. December 2010 or 30. September 2011 the amount of 100 000 000

CZK.



5. In the accounting period of the year 2013 do not pass the accounting records according to § 3a

Decree No. 383/2009 Coll., in the version in force from the date of entry into force of

This order, whether or not the village, whose population is 1. January 2012

less than 1 500, and subsidized organizations, whose founder is the

a municipality, County or voluntary villages and whose total assets (net)

do not exceed 31. December 2011 or 31. December 2012, the amount of 20 000

000.



6. The organizational units of the State and State funds are not compiled and are passed to the

the central system of accounting information of the State of the operational accounting records

in the State as of 31. December 2011.



Article. (II) Decree No. 461/2012 Coll.



Transitional provision



The provisions of Decree No. 383/2009 Coll., in the version in force from the date of acquisition

the effectiveness of this Ordinance, shall apply for the first time, starting in the accounting period

1 January 2013 and later.



Article. (II) Decree No. 472/2013 Coll.



Transitional provisions



1. the provisions of Decree No. 383/2009 Coll., in the version in force from the date of acquisition

the effectiveness of this Ordinance, shall apply for the first time, starting in the accounting period

1 January 2014 and later, unless the following points otherwise.



2. information for approval or disapproval of the accounts for the financial

the year 2012 and extraordinary financial statements with the annual balance sheet date during the

the year 2012 according to annex No 4 of Decree No. 383/2009 Coll., in the version in force

the effective date of this Ordinance passes, an entity within the time limit

laid down in annex No. 3 to Decree No. 383/2009 Coll., in the version in force on the

the effective date of this order for the transmission of proper financial statements for the year

2013.



3. in the case of financial statements in accordance with § 19 para. 1 and 3 of the law No.

563/1991 Coll., on accounting, as amended, in the accounting

the year 2014 it's an entity model parts of the auxiliary

analytic insights according to § 3a paragraph 2. 3 Decree No. 383/2009 Coll., in

the version in force on the date of effectiveness of this Decree, marked as a "model for the

the year 2014 "in Annex 2a of the Decree No. 383/2009 Coll., in the version in force on the

the effective date of this Ordinance.



Article. (II) Decree No. 300/2014 Coll.



Transitional provisions



1. the provisions of Decree No. 383/2009 Coll., in the version in force from the date of acquisition

the effectiveness of this Ordinance, shall apply for the first time, starting in the accounting period

1 January 2015 and later, unless otherwise stipulated.



2. the first transmission of the consolidation of the accounting record pursuant to § 3 (2). 1

(a). (b)) Decree No. 383/2009 Coll., in the version in force from the date of acquisition

the effectiveness of this Ordinance, be carried out in accordance with the consolidated unit State

consolidation of the Decree of the State in the State as of 31. December 2016, and within

until 31 December 2006. July 2017 by may for the accounting period of the year

2016 States last year.



3. the first transmission of the consolidation of the accounting record pursuant to § 3 (2). 1

(a). (c)) the list of business units belonging to the consolidated

the whole State is performed by administering unit according to the consolidation Decree

State in the State as of 31. December 2014, by the deadline of 31 December 2006. March 2015.



4. In the accounting period of the year 2015 do not show and don't pass on the contributory

Organization of data for the purposes of preparation of financial statements for the Czech

Republic and for sub-groups of the State within the framework of the auxiliary

analytic insights.



1) Act 148/1998 Coll., on the protection of classified information, as

amended.



Act 412/2005 Coll., on the protection of classified information and security

eligibility, as amended.



Act 153/1994 Coll., on the intelligence services of the Czech Republic, in the

as amended.



Act 154/1994 Coll., on the Security information service, as amended by

amended.



Act 67/1992 Coll., on the Military Counterintelligence, as amended by

amended. ".



2) Decree No. 449/2009 Coll., on the way, terms and scope of the data

submitted for the evaluation of the performance of the State budget, budgets of State

funds, the budgets of territorial self-governing units, budgets, voluntary

municipalities and Regional Councils of the regions cohesion budgets, as

amended.



3) Act 499/2004 Coll., on Archives and records service and amending

certain acts, as amended.



4) Act 300/2008 Coll., on electronic acts and authorized

convert documents, as amended.



5) for example, Council Regulation (EC) No 2223/96 of 25 June. June 1996 on

The European system of national and regional accounts in the community, in

as amended.



Council Regulation (EC) no 479/2009 of 25 June. may, 2009 on the application of

The Protocol on the excessive deficit procedure annexed to the Treaty on the

establishing the European Community (codified version)

Council Regulation (EU) no 679/2010.