The Circuit And The Amount Of Revenue And Expenditure Of Funds For Public Health Insurance

Original Language Title: okruh a výše příjmů a výdajů fondů veřejného zdravotního pojištění

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Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=56071&nr=418~2F2003~20Sb.&ft=txt

418/2003 Sb.



DECREE



of 27 June. November 2003,



laying down a more detailed definition of the circuit and the amount of revenue and expenditure of the

public health insurance funds, health insurance, conditions

their creation, use, the admissibility of the reciprocal transfers of

and management of resources, limit the cost of the activities of

insurance companies covered from resources of the Fund, including the calculation of the basic procedure

This limit



656/2004: Sb.



Change: 656/2004 Coll. (part)



519/2005: Sb.



Change: 304/2007 Coll., 356/2007 Sb.



127/2010: Sb.



302/2012: Sb.



280/2014: Sb.



The Ministry of finance, after consultation with the Ministry of health

determined in accordance with § 7 paragraph 1. 3 of Act No. 551/1991 Coll. on general health

the insurance company of the Czech Republic, as amended by Act No. 127/1998 Coll. and under section

Article 16(1). 6 of Act No. 280/1992 Coll., on departmental, sectoral, Enterprise

and other health insurance companies, as amended by Act No. 225/1999 Coll.:



§ 1



Basic Fund



(1) the source of the basic Fund general health insurance company United

Republic and departmental, industry, corporate, and other health

insurance companies (hereinafter referred to as the "insurer") are



and) public health insurance ^ 1) (hereinafter referred to as "premiums")

including backups and their billing and the probable amount of the premium. About

overpayments of premiums including overpayments of premiums when you reach the

the maximum assessment base employee ^ 2), settlement of the maximum

bases the self-employed and overlapping

payment of insurance premiums from employment and self-employment ^ 2a) and

incorrectly effected payment of insurance premiums are adjusted to the basic resources

the Fund,



(b)), the funds arising from the results of the monthly billing

the reallocation of premiums, including advances and settlement of costly care, ^ 3)



(c)) accruals to the fuse (a)),



d) indemnification, ^ 4)



e) donations for health insurance, for which donor closer

He has not specified the purpose of the gift,



f) receivables from paid health services provided in the Czech Republic

a foreign insurance policy holders who are natural persons, for which the health

services paid in accordance with promulgated international treaties of

social security, with which Parliament gave its assent, and which is

Czech Republic tied, or by directly applicable legislation

Of the European communities ^ 4a),



(g)) other receivables related to the public health insurance,

that is not another fund, ^ 5)



h) positive exchange rate differences related to the Base Fund,



I) allocations from other funds carried out in accordance with the

applicable laws and the provisions of this Decree,



(j) the basic Fund) balances zrušované health insurance company in the case of

merging or amalgamation of health insurance companies, ^ 6)



k) reduced or canceled provisions for premiums, penalties, fines, penalties and

premiums premiums,



l) reduced or repealed other adjustments not listed in subparagraph (k))

relating to the underlying fund



m) used, the reduced or cancelled to reserve a final hedge contingent exposures

legal disputes referred to in paragraph 4 (b). n),



n) used, the reduced or cancelled other provisions not included in the letter m)

relating to the underlying fund



about) other items related to the base of the active pool

not listed in subparagraph (c)).



(2) in addition to the resources referred to in paragraph 1 shall consist of the general health

insurance companies United States ^ 7) sources of the basic Fund also penalties, ^ 8)

accruals to the finance charge to premiums, surcharges and fines ^ 9) and financial

the resources generated by the use of the basic Fund, in particular the interest. From

funds raised from the fines and penalties deducted the insurance company of the transfer

to fund prevention to a maximum of 0.3% of the financial income of the corresponding

of the premiums after redistribution. ^ 10)



(3) for departmental, industry, corporate, and other health

insurance companies (hereinafter referred to as "employment insurance") are the means by

paragraph 2 of the basic sources of the Fund only in the case that has not been achieved

balanced management of the underlying fund. Reviews of this fact,

performed at the balance sheet date of the reporting period. When balanced

^ 11) management must be achieved a positive balance of the bank account

the basic Fund without allocation to the reserve fund, the value of the

reserves on the base of the Fund, the payment of all due liabilities of the basic

the Fund and the allocations to other funds under this Ordinance applied to the loan.



(4) basic health insurance fund shall be reduced by



a) liabilities arising from provided by the health services covered by

public health insurance including backup ^ 12) and their accounting with

health care services provider ("provider"), adjusted for

deduction of debts of undertaken the revision Bill, from redeem

regulatory mechanisms and of improperly invoiced health

services, prepared by the deduction of debts for other medical

insurance companies or other entities, on the basis of contracts on the financial

settlement payments for insured health services provided by the public

health insurance; It is further reduced by the liabilities associated with change

funds to the insured when exceeding the limit established for

regulatory fees and supplements on partially paid for by the medicinal products or

foods for special medical purposes ^ 12a)



b) obligations arising out of the insured health services provided in

abroad ^ 13), including additional fixes Bill,



c) obligations arising out of the provided health services entered into

health insurance providers for the foreign insured persons, which are

individuals to whom the medical services provided in accordance with

promulgated international treaties on social security, with which

Parliament gave its assent, and which the Czech Republic is bound, or

According to the regulation of the European communities directly applicable ^ 4a),



d) liabilities associated with the purchase, repair and rental of medical

the funds lent to the insured,



e) accruals for obligations under subparagraph (a)),



f) interest arising from borrowing in order to strengthen the basic

the Fund,



(g)) bank charges for bank accounts of the basic operations of the Fund,

postal service fees and charges for use of public data

networks in the disbursement of health services, in informing insured persons about

the results of the drawing and of health services, the selection of premiums, fines,

penalties and surcharges to the fuse,



h) costs associated with the management of the personal account of the insured person, by ensuring the

remote access to your personal account and provision of information

personal account of the insured person to the extent provided for in § 43 para. 2 of the law on

public health insurance,



and the negative exchange rate differences related) with the basic Fund



j) allocation to the operational fund to limit the cost of the activity

health insurance under section 7,



k) allocation to the reserve fund,



l) allocation to fund Prevention made when the conditions of paragraphs 2

or 3,



m) an extraordinary allocation to the operational fund to cover increased spending ^ 14)

Military health insurance companies in the Czech Republic,



n) reserve for a final hedge contingent exposures lawsuits that health

insurance leads as defendant in matters of reimbursement of health services

and damages ^ 4),



the creation of other reserves) not listed in the letter n) relating to the

the base of the Fund,



p) creation of adjustments to premiums, penalties, fines, penalties and premiums to

premiums,



q) creation of other adjustments not listed in (a), p)

relating to the underlying fund.



(5) basic health insurance fund is reduced by depreciation ^ 15) of the

insurance, bad debt write-offs for the paid medical services

granted to foreigners in the territory of the country, and bad debt write-offs for the

the provider. The underlying fund is reduced by depreciation of bad

penalties, fines and surcharges to the fuse, if it were the source of the basic

the Fund. The underlying fund is reduced by depreciation of other bad

If it were the source of the underlying fund. For the assessment of

the impregnable these other claims shall apply mutatis mutandis

the provision of section 26 c of the law on universal health insurance.



(6) basic health insurance fund shall be reduced by the amount the finance charge memos

fines and surcharges of the premiums that have been waived on the basis of

the decision to remove the hardness under a special legal

prescription ^ 16). If the employee insurance companies were the source of these amounts

Prevention Fund, referred to the Fund the amount decreases.



(7) the financial resources of the basic Fund leads to health insurance

a separate bank account or on multiple separate bank

accounts for the needs of the Department of registration of revenue, expenditure and financial status

resources to make possible the inspection of the correct amount. The balance of the

the basic Fund of funds and a separate

bank account made at the end of the accounting year shall be transferred to the

the following accounting period.



§ 2



Reserve Fund




(1) the source of the Reserve Fund of the health insurance companies are



and deposit the applicant) ^ 17)



(b) the allocation of insurance premiums) made by transfer from the basic Fund, ^ 18)



(c)) the yield of tenure and the sale of securities acquired from the resources

the reserve fund, ^ 18)



d) positive differencies on valuation of securities acquired from the resources

fair value reserve, ^ 19)



e) interest on the reserve fund bank account,



(f) specified by the donor of the gift) Reserve Fund,



(g)) the reserve fund balances zrušované health insurance company in the case of

merging or amalgamation of health insurance companies.



(2) a reserve fund shall be reduced by health insurance providers



and allocation to the Base Fund) in the cases provided for by law, ^ 18)



(b)), the charges for maintaining a bank account, and charges for postal services

relating to the reserve fund,



c) losses from the sale of securities acquired with funds from the reserve

the Fund,



(d)) of the negative differences from securities valuation reserve on the real

the value ^ 19)



(e) commitments to be paid) health services from the decision of the liquidator

health insurance providers. ^ 20)



(3) the financial resources of the Reserve Fund of the health insurance companies are

stored on a separate bank account. In addition to using the limited amount of 30

% ^ 18) funds can be the financial resources of the reserve fund

store only on short-term time deposits, if the health

the insurance company will not infringe the obligation to transfer to the Base Fund. ^ 18)



(4) If a valid obligation to use the reserve fund is a health

the insurance company by the balance sheet date to ensure that reserve

the Fund was filled with the law set out above. ^ 18) as follows a defined volume

the amount of the reserve fund, expressed in Czech koruna, after deducting the value of

the funds invested in securities, it must be on a separate

the reserve fund bank account secured by 31. March

the following accounting period.



(5) the transfer of funds from the bank account of the basic Fund to

the reserve fund bank account shall be carried out after the allocation to

the operational fund, cover all due liabilities towards suppliers

instalments of loans, loans, returnable financial assistance. If, after

the implementation of these transfers are not available the financial resources necessary to

the amount of the Reserve Fund specified by law, converts

Employment Insurance Fund on a priority basis to the basic resources referred to

in section 1 (1). 3. ^ 11) to create a legal allocation to the reserve fund

is required to use the health insurance fund whether or not the balance of the operating

Fund pursuant to § 3 (2). 4 (b). (c)).



(6) when you merge with another health insurance company is the basis for the calculation of

the allocation to the Reserve Fund of the amount of the expenditure of the basic health fund

insurance companies continued to operate, which will increase the proportion of the expenditure

the basic Fund canceled health insurance companies in terms of the absolute

the number of insured persons who, on the date the insured person were merge. Edit

the calculation is reflected in all the periods that are included in the calculation of

limit. When the merger of health insurance expenditure of basic funds

both health insurance companies for the period included in the calculation shall be converted into

the amount corresponding to the number of policy holders of health insurance companies on the date

Fusion.



§ 3



Operating fund



(1) operational fund health insurance is used to cover the costs of the

its activities.



(2) the source of the operational fund, the health insurance companies are



and the allocation of the basic Fund) up to a maximum annual limit

provided for in section 7 (2). 1 and 2,



(b) designated by the donor of the gift) to the operational fund,



(c) the allocation of the Fund) reproduction of property upon approval by the Board

health insurance,



(d) interest on bank account) of the operational fund,



e) positive exchange rate differences relating to the operational fund, the



f) positive differencies on valuation of securities acquired from the resources

the operational fund at fair value



g) balance of operational funds when merging or amalgamation of health

insurance companies,



h) proceeds from the sale of fixed tangible and intangible assets,



I) contractual penalties based on the contract of healthcare providers

insurance company ^ 22)



j) other income related to the formation of the operational fund,



k) used, the reduced or cancelled, other provisions relating to the

operational fund



l) reduced or canceled the other provisions relating to the

operational fund



m) other accruals active related to the operational fund.



(3) in addition to the resources referred to in paragraph 2 are for general health

insurance companies United States source of operational fund also claims for

employment insurance companies and providers in the system of public

health insurance (hereinafter referred to as "other participants") for

resources associated with the creation and distribution of methodologies, forms and

code lists issued in order to ensure uniform procedures of settlement

health services, pharmaceuticals, medical devices, and other

needs, ^ 12) further claims for employment insurance in the amount of

the share of the cost of keeping a register of all General

under the law on health insurance premiums for general health

insurance.



(4) the operating fund of the health insurance fund shall be reduced by



and health insurance) liabilities arising from ensuring its operational

activities, including a share of the remuneration of the accounting depreciation and book value

eliminated the fixed tangible and intangible assets related to

the implementation of the public health insurance and reimbursement of the cost share

related to the registry of all general health

under the law on insurance premiums on health insurance and with the

the operation of the Centre of international payments, including payments provided by

backups with subsequent billing; part of the cost of operating activities

they are also the resources spent on the financing of health insurance

analysis and realization of project proposals financed by European Union funds

in the field of public health support; part of the cost of operating

activities are also the costs of other kinds of health communication

insurance with policyholders that are not part of section 1 (1). 4,



(b) the allocation to the Social Fund) up to a maximum total allocation

referred to in section 4, paragraph 4. 2 (a). and)



c) allocation to the Reserve Fund pursuant to § 2 (2). 5,



(d) the Fund's allocation to reproduction) assets carried out pursuant to decision

the Administrative Council of the health insurance companies,



e) allocation to the Base Fund carried out on the basis of the decision of the administrative

the Council of health insurance companies,



(f)) of the negative exchange rate differences relating to the operational fund, the



g) negative differencies on valuation of securities acquired from the resources

the operational fund at fair value



h) interest on loans received by the health insurance fund to cover operating

Fund of funds



I) fines and penalties resulting from failure to comply with the health insurance company

the procedures laid down by law; ^ 23) in addition, fines, penalties or other sanctions for

breach of the contractual relationships entered into health insurance, ^ 24)



j) Payables to payment of health services from the decision of the liquidator

health insurance,



the Fund allocation to reproduction) of assets in the amount of the positive difference between the

sales and the net price of sold tangible and

intangible assets decreased by the costs associated with the sale,



l) creation of other provisions relating to the operational fund



m) the formation of other adjustments relating to the operational

the Fund,



n) other accruals related to passive operational fund.



(5) in the general health insurance company United States of resources

the operational fund shall be borne by the remittance of funds also spent on the creation and

distribution methodologies, the forms and code lists issued in order to ensure

uniform procedures of settlement of health services, pharmaceuticals, medical

resources and other needs provided for other participants,

reimbursement of funds spent on keeping a register of all insured persons

General health insurance according to the law of insurance in General

health insurance.



(6) the balances of the operational fund health insurance as well as financial

balances held in a separate bank account is transferred to the

the following accounting period.



(7) the financial resources of the operational fund health insurance is possible

used for the acquisition of short-term financial assets.



(8) the financial resources of the operational fund health insurance is not

can be used to provide financial contributions to specific insurance policy holders

to pay or partial reimbursement of medicinal products, or to pay for events

preventive character for groups of insured persons organized for the purpose of

promotion of health insurance companies.



(9) from the bank account of the operational fund health insurance, according to the SEC.

7 (2). 3 convert the funds to the bank account of the Fund

reproduction of the assets in the amount of the posted depreciation of all fixed

tangible and intangible assets, including the financial value of the net price

eliminated the fixed tangible and intangible assets and a positive

the difference between the sales price and the net value of long-term


tangible and intangible assets decreased by the costs associated with

the sale.



(10) an allocation from the Fund to the operational fund can be carried out

keep according to the expected level of income and the number of insured persons according to § 7 (2).

1 and 2 in the given quarter. The amount of such allocations up to the limit of the costs

on the activities of the health insurance company States based on actual

the achieved revenue and the number of insured persons at 31. March, 30. June 30.

September of the current year the procedure under section 7. At the latest at the balance sheet date,

to the operational fund shall be a maximum limit of allocation of the cost of

the activities of the health insurance companies, propočteného according to § 7 (2). 1 and 2.



(11) If a health insurance company operates in accordance with a special

^ Law 25) and approved the Statute of the activity that is subject to tax

corporate tax (hereinafter referred to as "zdaňovaná"), provides

separate tracking and accounting of all costs of this activity and

the proceeds from this activity. If in the course of the current year shall be paid by the

financing of the operational fund share the costs of the

persons who combine taxed activities, transferred to the bank account of the operational fund

the quarterly advances of funds taxed activities

cleared by the balance sheet date. At the same time to clearing of advances from the

taxed activities reduced the operational fund is also about the cost share

related to this activity, including the share of depreciation that are created from

the proportional part of the tangible and intangible assets used in taxed

activity. When the grant of advances, a separate monitoring of the share of the operating

the cost and the share of depreciation in accordance with the second and third sentences shall proceed mutatis mutandis also

Military health insurance company of the United States in connection with the

creating and organizing the Fund preventive care and mediation Fund

the payment of health care services. ^ 26)



§ 4



Social Fund



(1) social health insurance fund is used to secure

cultural, social and other needs for the benefit of employees of the

health insurance providers, or other persons in accordance with the internal

Regulation of health insurance companies.



(2) the source of the Social Fund, health insurance companies are



and) basic allocation of a maximum of 2% of the annual volume of costs

posted on wages and compensation for wages that were charged with operating

the Fund, consisting of the transfer of funds from the operational fund,



(b) the additional allocation of) profit after tax that was created in the taxed activity,



(c) loans to employees, payments)



d) other receipts (for example, compensation for damages from the insurance company ^ 27)), which

related to expenditure from the Social Fund,



e) interest on bank account of the Social Fund,



f) positive exchange rate differences relating to the Social Fund,



g) gifts designated to the Social Fund donor health insurance



h) balances social funds merged and the Coalescent health

insurance companies,



I) claims the funds, whose balances were transferred to 1. January 1999 to

Social Fund, health insurance,



j) used, the reduced or cancelled other provisions relating to the

Social Fund,



to reduced or canceled other) provisions relating to the

Social Fund,



l) active items relating to the Social Fund.



(3) social health insurance fund shall be reduced in accordance with the annual

the budget and the principles of its use, that are part of the approved

health insurance plan health insurance company. Social Fund

health insurance companies will be further reduced by bank fees, postal

fees and negative exchange rate differences associated with its activities.



(4) when using a social health insurance fund shall follow the procedure

as follows:



and) funding social fund are kept on a separate

bank account,



(b) the expenditure of the Social Fund) may be made only up to the amount of financial

funds held in a bank account of the Fund, resources

Social Fund cannot be transferred to other funds of the health insurance company, with

except when disposing of health insurance companies,



(c)) when you merge with another health insurance company the balance of social

are health insurance fund converts to the account of the Social Fund

health insurance company, with which it merged; to this Fund in

following the period of repayment of loans provided are transferred from the abolished

Social Fund; the following are the procedures even when other income or

expenditure, which were related to the Social Fund repealed health

insurance companies,



(d)) in the merger of health insurance companies will transfer the account balances

those health insurance on bank account of the Social Fund, a newly

incurred by the health insurance companies. In this social fund in

following the period of repayment of loans granted also transferred from

social funds cancelled health insurance companies; the following are the procedures

also in other income or expenses that were related to the

social funds cancelled health insurance companies,



(e)) at the start of the liquidation, the health insurance fund shall follow the procedure referred to in article 7

paragraph. 4,



(f)) other provisions relating to the Social Fund,



(g)) the other provisions relating to the Social Fund,



h) creates a passive items relating to the Social Fund.



(5) the balance of the Social Fund, and the balance of funds

a separate bank account the Social Fund achieved at the end of

the accounting period shall be transferred to the following accounting period.



§ 5



Fund assets



(1) the health insurance Fund assets is used to monitor

the residual value of the fixed tangible and intangible assets of health

the insurance company.



(2) the source of the Fund assets of the health insurance companies are



and) tangible and intangible assets acquired from the ^ 19) resources of the Fund

reproduction of assets,



(b)) free of charge acceptance of the tangible and intangible assets,



c) newly discovered and not yet in the books nezachycený tangible and

intangible fixed assets,



(d)) of the newly included tangible and intangible fixed assets according to the decision of the

entity ^ 19)



e) used, the reduced or cancelled other provisions relating

to the Fund assets.



(3) the health insurance Fund assets shall be reduced by



and the amount of the book value of the fixed) tangible and intangible assets in the

retired from use as a result of wear and tear, loss, damage,

as a result of its sale, not passing, raising

inclusion in the category of long-term tangible and intangible assets, ^ 19)



(b)) free of charge, passed to the tangible and intangible assets,



(c) the depreciated cost) permanently stopped investment,



(d) the accounting depreciation, value)



(e)) the creation of other adjustments relating to the Fund assets.



§ 6



Reproduction of the Fund assets



(1) reproduction of the Fund assets of the health insurance fund is used to

a concentration of resources on the acquisition of tangible and

intangible assets of the health insurance companies.



(2) the source of the Fund asset reproduction health insurance companies are



and all fixed) depreciation of tangible and intangible assets, including

the net price of the eliminated the fixed tangible and intangible assets

According to § 3 (2). 4 (b). and § 7 (1)). 3,



(b)) other allocations from the operational fund on the basis of approval by the Board

health insurance,



c) allocations from the operational fund referred to in section 3, paragraph 3. 4 (b). k),



(d)) designated donor to fund gift to the reproduction of the asset,



(e) the allocation of the agreed Board) from profit after tax that was created in

the taxed activity, designed for the acquisition of tangible and

intangible assets, which is used also to persons who combine taxed activity.

An aliquot portion of the allocation of ^ 19) is calculated in the ratio of expected usage

of the cost of the tangible and intangible assets.

Similarly, advancing Military health insurance company in the Czech Republic

calculation of aliquot part of resource allocation, chapter of the Ministry of

Defense to cover the share of the value of tangible and intangible

assets used in the management of the Fund and the Fund preventive health care

mediation payment of health services,



f) interest from the bank account of the Fund assets, reproduction



g) balance of the Fund assets of the merged or merged reproduction health

insurance companies,



h) targeted subsidies from the State budget arising from the closed

^ Treaty of 28)



I) positive exchange rate differences related to the reproduction of the Fund assets.



(3) the health insurance fund to the reproduction of the asset is reduced by the



and) acquisition of fixed tangible and intangible assets including

advance payments,



(b)) interest payments on loans used to purchase tangible and

intangible assets in relation to the disability insurance plan, approved by the



c) allocation to the operational fund, and with the consent of the Management Board of health

insurance companies,



d) bank account fees and charges for postal services

relating to a pool of assets, reproduction



(e)) of the negative exchange rate differences related to the reproduction of the Fund assets,



(f) commitments to be paid) health services from the decision of the liquidator

health insurance companies.



(4) the financial resources of the Fund asset reproduction health leads


the insurance company on a separate bank account. The balance of the Fund of the reproduction

assets and funds in a bank account are transferred to the

the following accounting period.



§ 7



The limit of the costs of the activities of the health insurance companies



(1) the annual limit on the activities of the health insurance costs covered from sources

the basic Fund of funds received from the insurance

public health insurance after redistribution, from the proceeds of penalties, fines,

the price increases to premiums and damages.



(2) the limit of funds that make up the sum of the allocations to the

the operational fund, the Social Fund and the Fund of the reproduction

fixed assets is calculated using the following formula:

L = (PC: 100) x mult.,

where:

L ... represents the limit of the costs of the activities of the health insurance companies

calculated from the resources of public health insurance in CZK,

PC ...-represent income for the calendar year from public health

After redistribution, insurance from the proceeds of penalties, fines, surcharges

the premiums and damages,

mult ... represents the coefficient as a percentage, rounded to two

decimal places and calculated according to the formula



mult. =-0.3/P x p + 3.08 + 0.3/P x 100,

where:

P ... represents the value of one thousandth of an average 10 410 expressing

the number of the insured public health insurance system included

in the calculation of the limit,

p ... represents one thousandth of the average number of insured health

insurance, propočteného of monthly data for redistribution

for the rating period, including the correction message, rounded towards

up to a whole number.



(3) the allocation of funds to limit the costs of the activities of the health

the insurance company shall be made in the following manner:



and the total allocation to the above) propočteného limit the cost of the activity

health insurance companies will be transferred from the Fund to the operating

the Fund,



(b)) of the operational fund shall be transferred to the social fund allocation of

estimated pursuant to § 4 paragraph 2. 2 (a). at the same time), from the operational fund

Converts the allocation of the value of the accounting depreciation of all fixed

tangible and intangible assets, including book value of decommissioned

fixed tangible and intangible assets for the financial year to

reproduction of the asset pool pursuant to § 6 paragraph 1. 2 (a). and)



(c) the balance of the total limit) under (a)), and after performing the allocations

referred to in subparagraph (b)) make up the allocation to the operational fund.



(4) the health insurance companies in liquidation or in bankruptcy, with the date of

the start of the liquidation or bankruptcy proceedings, the calculation

the limit of the costs of the activities of the health insurance company in accordance with paragraphs 1 to 3 and

According to § 3 (2). 10. until the demise of the health insurance fund shall not

allocation to the Social Fund, the reproduction of the assets and the reserve

the Fund. From the Fund to the operational fund allocation is transferred only

When piece measures necessary to ensure the functioning of health insurance based on managed

the decision of the liquidator or receiver, if it is

the health insurance company declared bankruptcy. The amount and purpose of the expenditure

the operational fund shall be monitored under the control of the management of health

insurance companies in liquidation. ^ 29)



(5) the annual limit on the costs of military health insurance United

Republic, determined in accordance with paragraph 2, does not include the allocation of expenditure

borne from the Fund allocation from the funds to the operational fund

According to § 1 (1). 4 (b). m). The annual reports of the Military

health insurance companies in the Czech Republic the expenditure is stated separately and

their authorized level of the Ministry of health will propose, in conjunction

with the Ministry of finance to approve the Government. ^ 30)



§ 8



Transitional provision



In cases relating to the financial year 2003 shall be treated

According to the existing legislation.



§ 9



Regulation (EEC)



Shall be repealed:



1. Decree No. 227/1998 Coll. laying down a more detailed definition of the

the circuit and the amount of revenue and expenditure of funds for public health insurance

health insurance companies, their conditions of production, use, admissibility of

reciprocal transfers of funds and management, limit

the cost of the activities of the health insurance companies covered by sources of the basic

the Fund, including how the calculation of this limit.



2. Decree No. 235/1999 Coll., amending Decree No. 227/1998 Coll.

laying down a more detailed definition of the circuit and the amount of revenue and expenditure of the

public health insurance funds, health insurance, conditions

their creation, use, the admissibility of the reciprocal transfers of

and management of resources, limit the cost of the activities of

insurance companies covered from resources of the Fund, including the calculation of the basic procedure

This limit.



3. Decree No. 42/2000 Coll., amending Decree No. 227/1998 Coll.

laying down a more detailed definition of the circuit and the amount of revenue and expenditure of the

public health insurance funds, health insurance, conditions

their creation, use, the admissibility of the reciprocal transfers of

and management of resources, limit the cost of the activities of

insurance companies covered from resources of the Fund, including the calculation of the basic procedure

This limit, as amended by Decree No. 235/1999 Coll.



§ 10



The effectiveness of the



This Decree shall enter into force on 1 January 2000. January 1, 2004.



Minister:



Mgr. Sobotka in r.



Selected provisions of the novel



Article II of Decree No. 519/2005 Coll.



Transitional provision



Calculation pursuant to § 7 para. 2 Decree No. 418/2003 Coll., in the version in force

from the date of entry into force of this order, shall apply for the first time for cases

within the accounting period of 2006.



Article II of Decree No. 356/2007 Coll.



Transitional provision



The provisions of article. I, points 2, 3, 6 and 8 of the health insurance companies already apply when

the compilation of the accounts for the financial period started in 2007.



Article. (II) Decree No. 302/2012 Coll.



Transitional provisions



1. the provisions of section 1 (1). 4 (b). h) and section 3 (2). 4 (b). and) Decree No.

418/2003 Coll., in the version in force from the date of entry into force of this order,

health insurance companies already apply to events falling within the

the accounting period of the year 2012.



2. for financial cases falling within the accounting period of the year 2012 shall apply

calculation of the limit of the costs of the activities of the health insurance fund pursuant to § 7 para.

2 Decree No. 418/2003 Coll., in the version in force until the date of entry into force of

of this order.



3. The calculation of the limit of the costs of the activities of the health insurance fund pursuant to § 7

paragraph. 2 Decree No. 418/2003 Coll., in the version in force from the date of acquisition

the effectiveness of this Ordinance, shall apply for the first time for the financial cases falling

in the accounting period of the year 2013.



Article. (II) Decree No. 280/2014 Coll.



Transitional provision



For a chart of cases falling within the accounting period of the year 2014 will be used

the provisions of § 7 para. 2 in the version in force before the date of entry into force of

of this order.



1) Act 592/1992 Coll., on premiums for general health insurance,

as amended by Act No. 10/1993 Coll., Act No. 15/1993 Coll., Act No.

161/1993 Coll., Act No. 324/1993 Coll., Act No. 42/1994 Coll., Act No.

241/1994 Coll., Act No. 59/1995 Coll., Act No. 149/1996 Coll., Act No.

48/1997 Coll., Act No. 127/1998 Coll., Act No. 29/2000 Coll., Act No.

118/2000 Coll., Act No. 258/2000 Coll., Act No. 492/2000 Coll., Act No.

138/2001 Coll., Act No. 49/2002 Coll., Act No. 176/2002 Coll. and Act No.

309/2002 Sb.



2) section 14 of Act No. 592/1992 Coll., as amended by Act No. 161/1993 Coll., Act

No. 324/1993 Coll., Act No. 59/1995 Coll., Act No. 117/2006 Coll. and act

No 261/2007 Sb.



2A) § 3a of Act No. 592/1992 Coll., as amended by Act No. 261/2007 Coll.



3) § 21 para. 5 of law No. 592/1992 Coll., as amended by Act No. 324/1993

Coll., Act No. 59/1995 Coll. and Act No. 149/1996 Coll.



4) section 55 of Act No. 48/1997 Coll., on public health insurance, and about

amendments to some related laws, as amended by Act No.

258/2000 Sb.



4A), for example, Council Regulation EEC 1408/71 of application system of social

security to employed persons, to self-employed and members

their families moving within the community, Regulation (EEC)

574/72 laying down the procedure for implementing Regulation (EEC) 1408/71 of

the application of systems of social security schemes to employed persons, to self

self-employed and members of their families moving within the

The community.



5 for example, section 20 (2)). 7 of law 586/1992 Coll., on income tax, in the

as amended.



6) section 6 of Act No. 280/1992 Coll., on departmental, industry, corporate, and

other health insurance companies, as amended by Act No. 60/1995 Coll.

Act No. 149/1996 Coll.



7) Act 551/1991 Coll., on the Czech General health insurance company

Republic, as amended by Act No. 592/1992 Coll., Act No. 10/1992 Coll.

Act No. 60/1995 Coll., Act No. 149/1996 Coll., Act No. 48/1997 Coll.

Act No. 305/1997 Coll., Act No. 93/1998 Coll., Act No. 127/1998 Coll.

Act No. 69/2000 Coll., Act No. 132/2000 Coll., Act No. 220/2000 Coll.

Act No. 49/2002 Coll.



8) section 18 of Act No. 592/1992 Coll., as amended by Act No. 161/1993 Coll., Act

No. 59/1995 Coll., Act No. 48/1997 Coll., Act No. 127/1998 Coll. and act


No 176/2002 Sb.



9) § 44 and 45 of the law No. 48/1997 Coll.



section 26 of Act No. 592/1992 Coll., as amended by Act No. 138/2001 Coll.



10) § 6 para. 7 of law 551/1991 Coll., as amended by Act No. 69/2000 Coll.



§ 7 para. 1 (b). and) Act No. 551/1991 Coll., as amended by Act No. 60/1995

Coll. and Act No. 48/1997 Coll.



11) § 19 para. 1 of the law No. 280/1992 Coll., as amended by Act No. 127/1998

SB.



12) § 17 of the Act No. 48/1997 Coll., as amended by Act No. 2/1998 Coll., the award

The Constitutional Court declared under no. 167/2000 Coll. and Act No. 459/2000

SB.



section 40 of Act No. 48/1997 Coll., as amended by Act No. 459/2000 Coll.



12A) § 16 b of law No. 48/1997 Coll., as amended by Act No. 261/2007 Coll.



13) § 2 and 55a of the Act No. 48/1997 Coll.



14) for example, Act 148/1998 Coll., on the protection of classified information

and amending certain laws, as amended.



15) section 26 c of Act No. 592/1992 Coll., as amended by Act No. 127/1998 Coll.

Act No. 138/2001 Coll.



16) § 53a Act No. 48/1997 Coll., as amended by Act No. 176/2002 Coll.



17) Section 4a of the Act No. 280/1992 Coll., as amended by Act No. 60/1995 Coll.

Act No. 149/1996 Coll.



18) section 7 of the Act No. 551/1991 Coll., as amended by Act No. 60/1995 Coll., Act

No. 149/1996 Coll., Act No. 48/1997 Coll., Act No. 127/1998 Coll., Act

No. 69/2000 Coll. and Act No. 438/2004 Coll., section 18 of Act No. 280/1992 Coll., in

amended by Act No. 60/1995 Coll., Act No. 149/1996 Coll. and Act No.

438/2004 Sb.



19) Decree No. 503/2002 Coll., which implements certain provisions of

Act No. 563/1991 Coll., on accounting, as amended, for

health insurance companies.



20) § 6a of paragraph 1. 3 of Act No. 280/1992 Coll., as amended by Act No. 149/1996

Coll. and Act No. 127/1998 Coll.



22) section 17 of Act No. 48/1997 Coll., as amended by Act No. 2/1998 Coll., the award

The Constitutional Court declared under no. 167/2000 Coll. and Act No. 459/2000

SB.



23 for example, § 18 paragraph 1). 2 Act No. 592/1992 Coll., as amended by Act No.

161/1993 Coll. and Act No. 59/1995 Coll., section 20 (2). 3 of Act No. 592/1992

Coll., as amended by Act No. 59/1995 Coll., Section 23a of Act No. 280/1992 Coll., in

amended by Act No. 60/1995 Coll. and Act No. 149/1996 Coll., and Act No. 24b

551/1991 Coll., as amended by Act No. 60/1995 Coll., Act No. 149/1996 Coll.

Act No. 49/2002 Coll.



24) for example, section 17 of Act No. 48/1997 Coll., as amended by Act No. 2/1998

Coll., Constitutional Court declared under no. 167/2000 Coll. and Act No.

459/2000 Sb.



for example, 25) § 54 of Act No. 48/1997 Coll., as amended by Act No. 176/2002

SB.



26) Decree No. 41/2000 Coll. laying down the detailed arrangements for making

and the use of financial funds Military health insurance United

States to cover health care paid in excess of the public

health insurance from the State budget, chapter

The Ministry of defence.



27) Act 363/1999 Coll., on insurance and amending certain

related acts (the Insurance Act), as amended by Act No.

159/2000 Coll., Act No. 316/2001 Coll., Act No. 12/2002 Coll. and Act No.

126/2002 Sb.



28 for example, Act No.) 130/2002 Coll., on research and development support from the

public funds and amending certain related laws.



29) § 7 para. 1 of the law No. 280/1992 Coll., as amended by Act No. 60/1995 Coll.

and Act No. 149/1996 Coll.



30) § 15 para. 2 Act No. 280/1992 Coll., as amended by Act No. 60/1995

Coll., Act No. 149/1996 Coll. and Act No. 49/2002 Coll.