The Change Of The Accounting Act And Other Laws

Original Language Title: změna zákona o účetnictví a dalších zákonů

Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=51710&nr=353~2F2001~20Sb.&ft=txt

353/2001 Sb.



LAW



of 18 May. September 2001,



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

regulations, and some other laws



Change: 575/2002 Sb.



Change: 89/2009 Sb.



Parliament has passed the following Act of the United States:



PART THE FIRST



Amendment of the Act on accounting



Article. (I)



Act No. 563/1991 Coll., on accounting, as amended by Act No 117/1994 Coll.

Act No. 227/1997 Coll. and Act No. 492/2000 is amended as follows:



1. section 2 including the title reads as follows:



"§ 2



The subject of accounting



The entity be accounted for in the double-entry system or a simple

the accounts of the State and the movement of property and other assets, Payables and other

liabilities, costs and revenues or expenditure and income and on

financial result. ".



2. In paragraph 3, at the end of paragraph 1 the following sentence:



"In the accounting period accounting unit charge on these facts in the

accordance with the accounting methods (§ 4 para. 2); While any costs

and yields of charge irrespective of their payment or receipt,

While all the expenditure and revenue to be charged at the time of their

actual payment or acceptance. ".



3. In section 4, paragraphs 2 to 5 shall be added:



"(2) the business units are required to adhere to in accounting

indicative chart of accounts, the arrangement and marking of the items of the financial statements and

consolidated financial statements and the content of these

accounts, the content definition of a simple accounting system

accounting and accounting methods, for example, valuation methods and their

use, including the creation and use of provisions, procedures

depreciation and procedures creation and use of provisions, as well as methods

consolidation of the financial statements. The inclusion of the business units pursuant to § 1 (1).

2 to each group according to the nature of their activities, accounting

methods and their use by the respective groups of business units

where appropriate, the individual business units within those groups adjusted

the implementing legislation.



(3) the business units are required to lead one of the accounts for the financial

unit as a whole.



(4) the business units are required to keep accounts as the system of accounting

records; in doing so, they can use the technical resources, information and the media

software. Accounting record is a data that are

carriers of information relating to the subject of accounting or its management.

Any information concerning the subject of accounting or its management are

the business units are required to record the only accounting records.



(5) the individual accounting records can be grouped into accounting records

bearing a summary; such accounting records are in particular

accounting documents, accounting records, account books, depreciation, inventory

inventories, chart of accounts, financial statements and annual report. Accounting

units are required to keep such records for at least the extent

provided for under this Act. ".



4. In section 4, paragraphs 6 to 9, which include footnotes

No ^ 2) to 7) are added:



"(6) the business units are required to keep accounts in the cash

units of the Czech currency. In the case of receivables and liabilities, shares, ^ 2)

Securities and derivatives ^ 3) ^ 4), stamps, if they are expressed in foreign

currency foreign exchange values, ^ 5) with the exception of gold, are accounting units

required to use the foreign currency at the same time; This obligation also applies the corrective

entries, reserves and technical reserves, ^ 6) if assets and liabilities,

to which they relate, is expressed in a foreign currency.



(7) the business units are required to keep accounts in the Czech language.

Accounting documents may be drawn up in a foreign language only if the

the condition of clarity under § 8 para. 5.



(8) information system under a special legal regulation ^ 7) can be

the accounts considered only as a whole.



(9) business units are required to use the accounting year in question

the accounting methods provided for in paragraph 2, as amended at its beginning.



2) § 61 of the commercial code.



3) section 1 of the Act No. 586/1992 Coll., of the Securities Act, as amended

regulations.



4) section 8a of the Act No. 586/1992 Coll., as amended.



5) § 1 (b). d) of Act No. 219/1995 Coll., the Foreign Exchange Act, as amended by law

No 362/2000 Sb.



6) section 13 of Act No. 363/1999 Coll., on insurance and amending

related acts (the Insurance Act).



7) for example, Act No. 101/2000 Coll., on the protection of personal data and on amendments

certain acts, as amended, Act No. 148/1998 Coll.,

on the protection of classified information and on the amendment to certain acts, as amended by

amended. ".



5. In article 6, paragraphs 1 and 2 shall be added:



"(1) the business units are required to capture the fact that are

the subject of accounting, (hereinafter referred to as "events") accounting documents.



(2) the business units are required to record the events in accounting

books (the "postings") only on the basis of accounting records

in accordance with paragraph 1. ".



6. in paragraph 6 of the text at the end of paragraph 3, the words "and 30".



7. In paragraph 6 (1). 4, the words "§ 18 para. 1 "shall be replaced by" section 18 ",

the words "as a special" with the words "or interim management" and the words

"set out in" are replaced by "provided for in accordance with".



8. sections 7 and 8 are added:



"section 7 of the



(1) the business units are required to keep accounts, so that the accounting

statements prepared on osinek and fair view

the subject of accounting and the financial situation of the entity.



(2) the view is true, if the content of the items of the financial statements corresponding to the

the actual state that is displayed in accordance with the accounting

methods, the use of which the entity is saved on the basis of this

the law. The view is honest when it used accounting methods

the way that leads to the achievement of fidelity. Where an entity may

choose between the more options the accounting methods and the chosen option would

overcoming the real state, an entity shall choose another

the option that corresponds to the actual state. Where in exceptional

cases to the fact that the use of accounting methods laid down in the implementing

the legislation will be incompatible with the obligations referred to in paragraph 1,

an entity shall proceed by way of derogation, in order to give a true and fair

image.



(3) the entity is required to apply accounting methods in a way that

based on the assumption that it will continue its activities continuously and

that it does not occur any fact which would restrict or

prevented in this activity to continue for the foreseeable future. In

If an entity has information about the fact that such

the fact occurs, is required to apply accounting methods in a way that

appropriate, with information about the way they are required to provide

in the annex to the financial statements.



(4) Organizing and labelling items of the balance sheet and profit and loss account and

their content definition and valuation methods used in one accounting

the period must not change the business unit in the following accounting period.

The entity may set out the arrangement and labelling and content

the definition and valuation change between whole or in part

the accounting periods only for reasons of business or other changes

activities or for reasons see refinement or improvement of

presentation of the financial statements, and information on any such

change with its proper justification are required to indicate in the notes to the financial

statements.



(5) the business units are required to in the annex to the financial statements [section 18 (1)

(a). (c))] always include information on accounting methods, where appropriate,

derogations from these methods referred to in paragraph 2 with their proper

justification and their effect on its assets and liabilities, financial

the situation and the results of operations of the entity.



(6) the business units are required to charge on the assets and liabilities,

costs and revenue or expenditure and revenue in the books and

display them separately in the financial statements without their mutual

the showdown. Violation of mutual clearing are not modified cases

accounting methods.



§ 8



(1) the business units are required to keep accounts correct, complete,

conclusive, understandable, clear and a manner that guarantees the permanence of

accounting records.



(2) the accounts of the accounting unit is correct, if an entity

keep the books so that it is not contrary to this Act and other legal

rules or circumvent their purpose.



(3) the accounts of the accounting unit is full, if an entity

posted in the accounting period in the books of all the events,

You should post in accordance with § 3, and by the end of this

period for him immediately preceding financial year, drawn up the

financial statements, where appropriate, consolidated accounts, is made by the

the annual report, where appropriate, the consolidated annual report, published

information pursuant to § 21a and has all of the relevant facts

records, and well-organized.



(4) the accounts of the entity is conclusive, if all accounting


the accounting records are conclusive (§ 33a) and an entity

carried out the inventory.



(5) the accounts of the accounting unit is understandable, if you can

compliance with the provisions of § 4 para. 7 individually and in the context of reliably

and clearly identify the



and content of the accounting of cases at least) with the use of accounting methods referred to in

section 4, paragraph 4. 2,



(b)) the content of accounting records with the use of the instruments listed in section 4, paragraph 4. 4.



(6) the accounts of the accounting unit is conducted in a manner that guarantees the permanence of

accounting records, when an entity is unable to meet the obligations of the

associated with their safekeeping and processing under section 31, 32 and section 33 para. 3 and

6 all the time, after which they are stored by this Act it. ".



9. section 9, including title and footnote No 8) to 10) is added:



"section 9



The accounting system



(1) the business units are required to post in the system of double-entry

accounting; under the conditions laid down in paragraphs 2 and 3 may charge in

the system of bookkeeping.



(2) from the business units pursuant to § 1 (1). 2 (a). a) and b) may, in the

a simple accounting system to charge



and civic associations, their) business unit, ^ 8) which have legal

personality, the churches and religious communities and their departments, ^ 9) that

have legal personality, associations of legal entities and endowment funds,

If all of their income did not reach above 6 000 000 CZK



(b)) generally benefit companies, condominiums and

other business units, which it lays down a specific piece of legislation.



(3) from the business units pursuant to § 1 (1). 2 (a). (d)) in the system can

a simple accounting charge those which it lays down specific legal

prescription. ^ 10)



(4) the transition from the system of double-entry bookkeeping system

accounting is required, if the entity meets the conditions

laid down pursuant to paragraph 2 or 3 for posting in the system of a simple

accounting; the transition to a system of simple accounting is only possible

in the case that the entity meets the conditions referred to in paragraph

2 or 3 for posting in the system of bookkeeping. The performance of

the conditions set out under paragraphs 2 and 3 shall be assessed for the immediate

the previous accounting period. According to the previous sentence transitions are possible

only to the 1. day of the accounting period following the accounting

the period in which an entity has identified above.



8) § 6 para. 2 (a). e) of Act No. 83/1990 Coll. on Association of citizens.



9) § 13 para. 1 (b). (g)) of Act No. 308/1991 Coll. on freedom of religious

belief and the status of churches and religious societies.



10) section 37 of the commercial code. ".



10. Article 10 shall be deleted.



11. in article 11, paragraph 1 reads:



"(1) the accounting documents are the supporting accounting records, which must contain the



accounting document),



(b)) the contents of the accounting case and its participants,



c) sum of money or information about the price per unit of measurement and representation of the

the amount,



(d) a copy of the accounting document),



(e)) the time the accounting case, if it is not the same as the moment

referred to in subparagraph (d)),



f) signing the record in accordance with § 33a paragraph 1. 4 the person responsible for accounting

the case and signing a record of the person responsible for posting.

Fact, according to the letter a) to (f)) shows an entity only

accounting document. ".



12. in article 11, paragraph 2 shall be deleted.



The former paragraph 3 shall become paragraph 2.



13. in section 11 paragraph 2 reads as follows:



"(2) the business units are required to prepare accounting documents without

undue delay after the fact that they depict, and

so, in order to determine the content of each individual accounting

the case in the manner pursuant to section 8 (2). 5. ".



14. § 12 including the title reads as follows:



"section 12



Accounting entries



(1) accounting entries are accounting records, the content of which is determined by the

the provisions of this Act that relate to the books.



(2) the entity shall make the accounting entries kept in the

the accounting period after the copy of the accounting document in such a way that

will not jeopardize the fulfilment of the requirements as well as other legislation. An accounting

registration must be accompanied by the person responsible for signing the record of its

the execution, if it is not the same as signing a record of the person responsible for

post the transaction.



(3) an entity's accounting records must not perform outside the books. ".



15. the heading of section 13 of the "books" is deleted and the following new heading

under section 13, which reads as follows: "books in the system of double-entry accounting."



16. in § 13 para. 1 (b). (c)), the words "analytical evidence" shall be replaced by

the words "analytical accounts".



17. in paragraph 13, the dot at the end of paragraph 1 is replaced by a comma and the following

the letter d) is added: "(d)) off-balance sheet accounts in books, in which the

indicate the accounting entries, which are not carried out in the books by

letters and) and (b)). ".



18. in § 13 para. 2 the term "data" is replaced by "information" and in the

(b)), the word "maximum" is replaced by "at least".



19. in article 13, paragraph 3 as follows: "(3) the entity shall not establish accounts

outside of the chart of accounts and accounting books. ".



20. In article 13, paragraph 4 shall be deleted.



21. section 14 and 15, including headings and footnotes # ^ 11) are added:



"section 14



Indicative chart of accounts and the chart of accounts



(1) the target determines the layout of the chart of accounts and posting mark classes

where appropriate, posting groups or even synthetic accounts for posting on the State

and the movement of property and other assets, Payables and other liabilities,

costs and revenue or expenditure and revenue and the profit or loss;

This arrangement must ensure the financial statements. Target chart

an outline for each group of business units (§ 4 para. 2)

using double-double-entry accounting system implementing the legal

prescription.



(2) on the basis of indicative chart of accounts referred to in paragraph 1, the accounting

units required to construct a chart of accounts, indicating the accounts needed to

post all accounting cases and the preparation of financial statements in the

the business unit.



(3) the accounting unit compiled the chart of accounts referred to in paragraph 2 for each

accounting period; during the accounting period it is possible to chart of accounts

complement. If it does not occur on the first day of the accounting period to change the

chart of accounts in force in the previous accounting period, the procedure

the unit of account referred to in this schedule and in the subsequent accounting period.



§ 15



The books in the system of bookkeeping



(1) the entity using the system of bookkeeping charge



and in the cash journal)



(b)) in the book of receivables and Payables,



(c)) in the auxiliary books on the other constituents of the assets and the obligations of the

labor relations, if they have a use for them.



(2) the cash journal contains at least information about



and) cash cash resources, with financial

institutions, ^ 11)



(b) the revenue and expenditure) of the end actually received or paid in

accounting period and broken down for the findings of the corporate tax base

income,



(c)), for which interim items shall be considered as movements of cash

resources that are not the ultimate income or expense within the meaning of

subparagraph (b)).



(3) the provisions of § 12 para. 3 shall apply mutatis mutandis.



(4) the scope of the accounting books in a simple accounting system

the implementing legislation.



(5) the entity using a simple accounting system are

required to compile an overview of the assets and liabilities and a statement of income and

expenditure ("reports"). These reports shall also apply

the provisions of § 18 para. 2, § 19 para. 1 and 2 and § 29 para. 1.



(6) business units using a simple accounting system

do not apply the provisions of § 7, 14, 27 and 28.



11) for example, Act No. 21/1992 Coll., on banks, as amended

law, Act No 87/1995 Coll., on savings and credit cooperatives and

some measures related to it and the addition of law No.

586/1992 Coll., as amended by Act No 100/2000 Coll. ".



22. section 16, including the title reads as follows:



"section 16 of the



Other provisions on the books of the



(1) the cash amount in books of analytical accounts must match the

the relevant summary sums turnovers or balances of synthetic

accounts, to which these accounts are maintained are.



(2) in the books of the analytical accounts and in ancillary books shall be used

expressed in monetary units; You cannot use only units of measurement and

the expression of quantities. ".



23. in section 17(2). 3 in the last sentence, after the words "do not close already accounting

the book on the day of their demise "the words", subject to specific

legislation provides otherwise ".



24. section 18 including the title reads as follows:



"section 18



The financial statements



(1) the entity using double-entry accounting system to be compiled

in the cases provided for by law financial statements. The financial statements are

an integral part and consists of



and balance sheet) (balance),



b) profit and loss account,



(c)) annex, which explains and supplements the information contained in the parts of the

referred to under letters a and b)), in particular the fulfilment of section 7 (2). 3 to 5 and §

19 para. 5.


Financial statements may include the statement of cash flows or overview

of changes in equity.



(2) the financial statements referred to in paragraph 1 shall contain the



and a commercial company) or other name of the accounting unit; in the business units

According to § 1 (1). 2 (a). ) to c) seat or for the business units pursuant to §

1 (1). 2 (a). (d)) domicile and place of business if different from the residence,



(b)) identification number, if the entity has allocated,



(c)) the legal form of the entity,



(d)) business or other activities, or the purpose for which it was

established,



e) balance sheet date (section 19 (1)) or another moment to which the

statements drawn up (article 19 (3)),



(f) the preparation of financial statements) the time, and it must be connected to the signing

the record of the statutory body of the accounting unit pursuant to § 1 (1). 2 (a). and)

to c) or signing the record business units pursuant to § 1 (1). 2 (a). (d));

connection referred to the signing of the record is considered to be financial statements

drawn up in accordance with subparagraph (f)).



(3) the accounting unit compiled financial statements in full or Lite

the range. In a simplified scale can build financial statements accounting

unit referred to in section 20, if they do not meet the criteria set out in section 20

(a). (b)).



(4) Organizing and labelling of items of property and other assets, Payables and

other liabilities, expenses and revenues or expenditure and revenue and result

management in the financial statements and the content of the statements and

the scope of the compilation of the financial statements referred to in paragraph 3 for the individual

Group business units implementing legislation. ".



25. In paragraph 19, the following paragraphs 4 to 11, including the notes below

line no. ^ 12) are added:



"(4) the accounting unit compiled the balance sheet so that the opening balances

accounts, which includes balance sheet, (hereinafter referred to as "balance sheet accounts"), which

Opens the accounting period, the final balances for balance sheet accounts,

governing the immediately preceding period has concluded; This provision

also applies to off-balance sheet accounts.



(5) For the period beginning at the end of the balance sheet date and ending at the moment

financial statements are required to include the business units in annex v

the financial statements also information about and) facts that provide

For more information about the conditions or situations that existed at the end of

the balance sheet date, (b)) the facts that such uncertain conditions or

the situation existed at the end of the balance sheet date, and the implications of the amended

an important way to look at the financial situation of the entity.



(6) the information in the financial statements must be reliable, comparable,

to understand and assess in terms of significance. The information is

considered reliable if it meets the requirement of § 7 para. 1, and if the

complete and timely. Information is timely if it is obtained at the right time from the

in terms of its relevance and the cost of getting it, if these costs

do not exceed the benefits derived from this information. Information is comparable,

If it meets the requirements set out in § 7 para. 3-5. Information is

understandable, if it meets the requirements set out in § 8 para. 5.

Information is deemed to be significant (severe) if its

the omission or wrong indication may affect judgement or decision making

persons who use this information, (hereinafter referred to as "user"); information

cannot be excluded only for reasons that are incomprehensible for

the user.



(7) for the purposes of this Act, the assets and liabilities be divided into long-term and

short term. Long term means such assets and liabilities, where time

usability, or agreed maturity upon the occurrence of an accounting

the case is longer than 1 year. Short-term means one thing and

commitments, where shelf life, or negotiated due date when you

the emergence of an accounting transaction is to and including one year. If, having regard to

the nature of the assets and liabilities, objectively, you cannot use these aspects

the breakdown is a crucial business unit's intention is manifested in their

acquisition.



(8) in cases where required by law, the business unit

to provide accounting records carrying information organized by industry

(species) of the activity or by geographical areas in which they operate

its activities.



(9) in addition to the financial statements prepared under this Act, the accounting

the drive to provide accounting records carrying information that is

drawn up according to international accounting standards or other

internationally accepted accounting principles.



(10) in addition to the cases referred to in paragraphs 1 and 3, no other accounting record must not

to be called names by section 18 para. 1.



(11) the financial statements does not collect or require information

carried out on the basis of specific legislation. ^ 12)



12) Law No. 89/1995 Coll., on State statistical service, as amended by

amended. ".



26. section 20 and 21, including headings and footnotes # 13) and ^ 14) shall be added:



"section 20



Verification of the financial statements by the auditor



Financial statements under this Act are required to have been validated by an auditor from the

the business units pursuant to § 1 (1). 2



and, joint-stock company)



(b)) other commercial companies and cooperatives, if at the end of the balance sheet

the date of the accounting period for which financial statements (section 18 (3)) shall verify

and the accounting period immediately preceding crossed or already

at least two of the three criteria indicated above:



1. total balance sheet of more than 40 000 000 CZK; the sum of the balance sheet for the purposes

This Act means the sum of the observed from the balance sheet valuation of unedited on

pursuant to section 26 paragraph 1 item. 3,



2. net turnover of more than 80 000 000 CZK; net turnover for the purposes of

This Act means the income minus the sales discounts, value added tax

values and other taxes directly linked to turnover,



3. the average recalculated number of employees, including those working

the relationship of a member to the cooperative during the financial year, more than 50,

detected in the manner prescribed on the basis of specific legal

prescription, ^ 12)



(c)) of the entity in accordance with § 1 (1). 2 (a). (b)) that are entrepreneurs,

and under the conditions referred to in subparagraph (b)),



(d)) business units pursuant to § 1 (1). 2 (a). (d)) using the system

double-entry accounting, under the conditions referred to in subparagraph (b)),



(e)), which the business unit this obligation lays down specific legal

prescription.



section 21



Annual report



(1) the entity referred to in section 20 (a). a) to (d)) are required to

in consideration of the annual report. The annual report shall contain at least the information



and the results of past development activities) of the entity and its position

at least for the two immediately preceding accounting period,



(b)) about the facts that provide information about the conditions or

situations that have occurred after the end of the balance sheet date,



(c)) of the estimated the future development of the activities of the entity,



(d)) on expenditure on activities in the field of research and development,



(e)) on the creation of own shares, interim certificates, shares and

shares, interim certificates, shares of the controlling entity, ^ 13)



(f)) to the extent of the financial statements for the financial year and the auditor's opinion about this

financial statements, unless specific legislation, and to the extent

the financial statements for the immediately preceding 2 accounting periods,



g) required by the specific legislation,



h) whether the entity has business abroad.

Part of the annual report may be even according to a special audit report

legal regulation.



(2) the entity referred to in section 20 (a). (e) the annual report to be drawn up)

or similar document, unless this obligation provides for a specific legal

prescription, ^ 14) that can determine its contents by derogation from the provisions of the

of paragraph 1.



(3) for the verification of the annual report by the Auditor, the provisions of § 20

accordingly. ".



13) § 120, 161d and 161f commercial code.



14) for example, section 18 of Act No. 424/1991 Coll. on Association in political

Parties and political movements, as amended.



27. in section 21a para. 3 the words "audit opinion" shall be replaced by the words "a report on the

the audit ".



28. sections 22 and 23, including the footnotes # ^ 19) and ^ 20) are added:



"§ 22



(1) consolidated accounts shall mean financial statements (section 18)

assembled and adjusted the methods of consolidation under this Act (article 23 of the

paragraph. 1); This statement informs you about the consolidation referred to in paragraph

3. Consolidated financial statements must be audited.

Unless further otherwise, the provisions of this Act relating to the accounting

statements also apply to the consolidated accounts.



(2) the obligation to draw up consolidated financial statements for consolidation

all is an entity that is a company, and is either the management

person ^ 19) the controlling person ^ 20) or other business unit shall perform the

the only significant influence, which means at least a 20% participation.

An entity that has the obligation to draw up consolidated financial

statements shall be considered the consolidating accounting unit. The entity,

that is either controlled by a person, ^ 19) the controlled person ^ 20) or in which

the consolidating accounting unit has significant influence, has an obligation to


submit to the consolidated financial statements; These financial

the unit is considered the consolidated unit.



(3) a Consolidation total means a group of business units listed

in paragraph 2; These entities are to the consolidated Group

suggested procedure laid down an implementing regulation.

The consolidating accounting unit is exempt from the obligation to consolidate,

If at the end of the balance sheet date of the accounting period for which a

the consolidated accounts are drawn up, referred to the entity on the

the basis of their last proper financial statements does not exceed or

reach at least two of the three criteria indicated above:



1. the total of the balance sheets of more than 350 000 000 CZK; the sum of the balance sheet for the purposes

This Act means the sum of the observed from the balance sheet valuation of unedited on

pursuant to section 26 paragraph 1 item. 3,



2. net turnover of more than € 700 000 000; net turnover for the purposes of

This Act means the income minus the sales discounts, value added tax

values and other taxes directly linked to turnover,



3. the average recalculated number of employees, including those working

the relationship of a member to the cooperative during the financial year, more than 500,

detected in the manner prescribed on the basis of specific legal

regulation 12)

The said exemption does not apply to the business units that are

banks, or for the business units that operate insurance

or to ensure in accordance with special legislation.



(4) the consolidating accounting unit is required to disclose in a timely fashion the consolidated

accounting units included in the consolidated Group, that will be

consolidated, and at the same time they shall communicate information on the definition of that unit.



(5) the consolidated entities included in the consolidated Group are

required to provide their financial statements and any other documents

necessary for the preparation of consolidated accounts of the consolidating

the business unit.



(6) the obligations referred to in paragraphs 2, 4 and 5 shall apply mutatis mutandis to the obligation to

prepare the consolidated annual report referred to in paragraph 7.



(7) the consolidated annual report shall mean annual report (section 21),

that contains information about the consolidation.



(8) if the contents of the consolidated annual report and all information about the

the consolidating accounting unit, which must include its annual

the message, not necessarily the entity concerned not to draw up this report.



Article 23 of the



(1) the consolidating accounting unit is required for the Assembly

the consolidated financial statements use the methods



and full consolidation)



(b)), or the proportionate consolidation



c) consolidation of equivalences (the consideration).



(2) Arrangement and marking of the items in the consolidated financial statements and

the content of this statement and the accounting consolidation method

statements for each group of business units pursuant to § 4 paragraph 2. 2

the implementing legislation.



(3) consolidated accounts shall be drawn up at the end of the balance sheet date

the consolidating accounting unit.



(4) the accounts of the consolidating accounting unit and its consolidated

entities included in the consolidated unit used for

consolidated financial statements are drawn up by these business units in the

principle, at the same time. If the balance-sheet date is preceded by the last financial

accounts of some of the units included in the consolidated financial

the consolidated Group for more than 3 months of the balance sheet date in accordance with paragraph

3, the consolidated unit included in the consolidation

of the whole on the basis of the accounts of her built using the provisions of § 19

paragraph. 3 at the end of the balance sheet date of the consolidating accounting unit. In

the case of the business units that operate the insurance or

ensure in accordance with special legislation, that period may be

up to 6 months.



(5) the length of the accounting period to consolidate accounts and every difference

in times of financial statements must be the same. About the changes in the

the definition of a consolidated entity during the accounting period must be

given the information in the notes to the consolidated financial statements.



(6) in the case of consolidation instead of accounting methods set out

the implementing legislation can consolidating accounting unit for

Assembly and presentation of consolidated financial statements and the consolidated

annual reports of the use of international accounting standards or other

internationally accepted accounting principles and under the conditions laid down in

an implementing regulation. In that case, shall not apply

the provisions of § 22 para. 8.



19) §66A. 7 of the commercial code.



20) §66A. 2 of the commercial code. ".



29. section 24 reads as follows:



"§ 24



(1) the business units are required to appreciate the methods of assets and liabilities

According to the provisions of this Act.



(2) the entity's assets and liabilities valued



and at the time) the accounting case ways according to § 25,



(b)) to the end of the balance sheet date or to another point in time to which the

the accounts are drawn up, pursuant to section 27 of the methods; This award is also required to

record in the books, (hereinafter referred to as "Instant Awards"). The provisions of the

This Act on the valuation of assets and liabilities shall apply mutatis mutandis to

the valuation of other assets and liabilities.



(3) If you cannot appreciate the individual components separately, they may book

units perform their awards as the asset file, as defined in

accounting methods.



(4) assets and liabilities expressed in foreign currency shall be converted, the accounting

drive to the Czech currency using the exchange rate to the foreign exchange market, as laid down by the Czech

the National Bank, to the time of valuation



and, pursuant to paragraph 2 (e)). a), or



(b) pursuant to paragraph 2 (e)). (b)), and only the assets and liabilities referred to in §

4 (4). 6.

In the case of a purchase or sale of foreign currency for the Czech currency can be, at the time

Awards use the course for which these values have been purchased or

sold. ".



30. in section 25 paragraphs 1 to 3, including footnote # 21) shall be added:



"(1) from the individual components of assets and liabilities are valued



and in addition to the tangible property inventory), with the exception of tangible fixed assets developed

own activities at acquisition cost,



(b) tangible fixed assets except inventories) created by own activities with your own

costs,



c) stocks, with the exception of the inventory created by own activities at

prices,



(d) the inventory created by own activities) cost,



(e) cash and cash equivalents) of their nominal values,



f) shares, securities and derivatives at acquisition cost,



(g)) in the formation of the nominal value of the claim; When acquiring in return for payment or

vkladem21) purchase price; commitments in the formation of the nominal value,

When taking over the purchase price,



h) intangible assets in addition to the claims, with the exception of intangible assets

created by own activities at acquisition cost,



I) intangible assets in addition to receivables created by own activities

cost,



j) příchovky animals cost,



k) assets in cases not acquisition, with the exception of the assets

referred to in points (e) and (g))) or property in cases where the custom

the cost of creating your own activities could not be determined or are these

the cost is higher than the reproduction purchase price of such property,

replacement cost.



(2) the accounting unit for the valuation at the end of the balance sheet date include only

the gains that have been achieved, and take into account all foreseeable

risks and possible losses that relate to assets and liabilities and

known in the time of preparation of the financial statements, as well as any reduction

values, regardless of whether it is the economic result of the accounting period

the gain or loss.



(3) for the same kind of stocks and securities are valued according to the

paragraph 1 the price resulting from the valuation of their

withdrawals that determined the weighted arithmetic average or way,

first prize for the valuation of asset growth is used as the first prize for

the valuation of the loss of the asset.



21) section 59 of the commercial code. ".



31. in § 25 para. 4 (c)) shall be deleted. At the end of paragraph 4, the dot

be replaced by a comma and the words "shall be defined in accordance with the accounting

methods. ".



Subparagraph (d)), and (e)) shall become points (c) and (d)).)



32. In section 26, paragraphs 2 to 4 shall be added:



"(2) if it finds that the inventory value is greater,

or even less than the amount in the accounts, the commitment in the

accounting and the financial statements in this latter awards.



(3) the provisions of the valuation according to § 25 para. 2 Express reserve

provisions and the depreciation of the asset. Reserve assets under this Act shall

means a reserve for risks and losses, the provision for income taxes, provision for

pensions and similar obligations, provision for restructuring. Reserves

Furthermore, means the technical provisions or other reserves under special

legislation. Goodwill is expressed by a transient decrease

the values of the property; depreciation of assets reflect the permanent reduction of its values.



(4) the provisions of paragraphs 1 to 3 shall not apply the business units

be accounted for in the system of bookkeeping. The business units

not based or established for the purpose of business, shall apply the provisions

paragraphs 1 to 3, in accordance with the accounting methods. ".




33. section 27 including the footnotes # 22) and 23):



the "section 27



(1) of the different components of assets and liabilities at the time of the award pursuant to section

24 paragraph 2. 2 (a). (b)), the fair value of the appreciated



and) securities, with the exception of securities held to maturity,

securities representing participation with a controlling or substantial

the influence and the securities issued by the company,



b) derivatives,



(c)) financial investments and technical reserves for the business units that

insurance or reinsurance activities operate under special legal

regulations,



d) assets and liabilities in cases of transformation of companies or cooperatives

the exception of the change in legal form ^ 22) or in other cases according to the

a special legal regulation, ^ 23)



e) part of the assets and liabilities hedged derivatives.



(2) for the purposes of this act as the real value of it



and market value),



(b)) valuation or by an expert opinion, if not the market

available or does not sufficiently represent the fair value,



(c)) provided for under the special pricing legislation, where

follow the letters and) and (b)).



(3) market value shall mean the value, which is published by a domestic or

foreign stock exchange or on another public (organized) market. Accounting

Unit for valuation under this Act it's market value, which

published at the time not later than the moment of the award [section 24

paragraph. 2 (a). (b))], and the most recent time of valuation. If there is a

assets on the domestic stock exchange, the market

the value of the closing price of the famous stock exchange, on a working day

to which the award is made. In the event that the assets are not kept on the

domestic stock exchange and is officially listed on foreign stock exchanges

securities, the market value of the highest price from the closing

the price, which was reached on approved foreign exchanges markets

securities on the working day on which the award is made. In the case of

another public market than the stock market means market value the price applicable in the

the date on which the valuation is carried out. If, at the date on which the valuation

done, referred to the markets do not work, the price for them

on the last working day preceding the time of valuation; If not known

even this price, proceed further according to the second sentence.



(4) fair value shall apply the provisions of § 25

paragraph. 2 reasonably and valuation differences from the book

units billed in accordance with the accounting methods.



(5) if it is not objectively possible to determine the fair value, it is considered

the value of the valuation methods in accordance with § 25. Ways according to § 25 shall be valued and

assets and liabilities not listed in paragraph 1, unless otherwise specified.

Bonds and other fixed-income securities, which are covered by

the provisions of paragraph 1, shall be valued at the end of the balance sheet date or to another

the time to which it draws up financial statements, cost

increased or reduced to reflect interest income or expense; includes a

the valuation of the claims referred to income or costs may be increased or

reduced in the same way. Commitments the nature of the loans related to

the assets referred to in paragraph 1 (b). and a) and b) are valued at the value of

the appropriate valuation of these assets; listed the pricing method can be used

also during the reporting period. Share, which represents a participation with the

controlling or substantial influence, can be valued using the equity method

(consideration); If an entity applies the method of valuation, it is

required to be used for the valuation of all such shares.



22) section 69 of the commercial code.



23 for example, Act No.) 248/1992 Coll., on investment companies and

investment funds, as amended, Decree No.

207/1998 Coll., on the calculation of the value of the securities in a mutual and

investment funds ".



34. section 29 and 30, including footnote # 27):



"§ 29



(1) an entity's inventories are finding the actual status of all

of assets and liabilities and verify that the actual condition of the detected status

assets and liabilities in the accounts and are not reasons for posting on the

items under § 25 para. 2. The inventory of the business units are carried out to

the time to which the compiled financial statements as regular or

extraordinary (hereinafter referred to as "periodic inventory") and for the purposes of filing

the composition proposal. In the cases referred to in paragraph 2 of the entity

can perform inventory during the reporting period (hereinafter referred to as

"interim"). The provisions on the implementation of inventories according to the

special legislation ^ 27) are not affected.



(2) the Continuous inventory of the business unit may only be carried out by the

the stock, which accounted for by species, and in tangible fixed

movable property which, because of the function it fulfils in the financial

the unit is in continuous movement and does not have a permanent position, where it belongs. The term

This inventory shall be determined by the entity itself. Each type of inventory and

of tangible property must be the following inventoried at least once

for the accounting period.



(3) the business units are required to prove the inventory for

all assets and liabilities over a period of 5 years after its implementation.



section 30



(1) the actual States of the assets and liabilities of the entity in the inventory

find



and) physical inventory for tangible property, or for the intangible

property, or



(b)) the book inventory in the accounts payable and accounts receivable, or other

asset, for which you cannot perform a physical inventory, and these conditions

are required to record in counting inventory.



(2) Inventory inventories are supporting accounting records must

contain



and the meaning of paragraph 1) so that it can be detected by the assets and

commitments to conclusively determine



(b)) the person responsible for signing the record facts according to the

(a)), and signing a record of persons responsible for the implementation of

inventory,



(c)), the actual detection method



d) valuation of assets and liabilities at the time of their inventory for the purposes of

pursuant to section 26 paragraph 1. 3,



(e)) and the moment of start their inventory.



(3) in the case of the implementation of the perpetual inventory may be counting

the inventories referred to in paragraph 2 are replaced by the track record of establishing

perform a physical inventory and billing inventarizačních differences.



(4) the physical inventory of tangible assets that cannot be accomplished at the end of

the balance sheet date, can be done over the last four months of the financial

period, or in the first month of the subsequent financial period. In doing so,

must demonstrate the State of tangible assets at the end of the balance sheet date the States

a physical inventory of additions and fixes disposals of assets for

the time from the completion of a physical inventory by the end of the accounting period, or

during the period from the beginning of the next accounting period to the time of termination

a physical inventory in the first month of the accounting period.



(5) Inventarizačními differences means the difference between the actual status and

tally with the accounts that can be justified in the manner prescribed by this

by law, when



and the actual state) is less than the difference in the accounts and the status is known

as the shortage or deficit in cash and valuables, or



(b)) the real state is higher than the difference in the accounts and the status is known

as surplus.



(6) Inventory differences be charged business units to the accounting period,

the inventory status of assets and liabilities.



27), for example, section 31 of Decree-Law No. 108/1994 Coll., implementing

the labour code, as amended by Decree-Law No 461/2000 Coll. ".



35. the heading of part six: "the storage of accounting records".



36. section 31, including footnote # 28):



the "section 31



(1) the business units are required to keep accounting records for the purpose of

accounting for the period specified in paragraph 2 or 3. Unless otherwise provided in

This law shall apply to handling specific legal

28. ^ regulations)



(2) the accounting records can, if in section 32 unless otherwise specified,



and) financial statements and annual report for a period of 10 years starting from the end of the

the accounting period to which they relate,



b) accounting documents, account books, inventories, counting depreciation profiles,

chart of accounts, reports over a period of 5 years starting from the end of the reporting

the period to which they relate,



(c)) the accounting records, which show the form of the business unit leadership

accounting (section 33 (2)), over a period of 5 years starting from the end of the reporting

the period to which they relate.



(3) the obligations associated with the storing of accounting records, as well as

obligations pursuant to § 33 para. 3 moving in the business units referred to

in



and § 1, paragraph 1). 2 (a). ) to c) the legal successor of this accounting

drive, and if it is not, the liquidator or trustee in bankruptcy

or another person under special legislation,



(b)) § 1 (1). 2 (a). (d)) in the case of death of the heir, if things

rights or other assets belonging to the entity;

fall heritage or his part involving things, rights or other

the assets, which belong to the entity, the State, crossing the


those obligations on the State organizational unit, which

notify the State archives.



(4) in the cases not referred to in paragraph 3, is required to book

unit pursuant to § 1 (1). 2 (a). a) and (c)) and the Court of prior to their dissolution

unit pursuant to § 1 (1). 2 (a). (b)), and (d)) after their activities to ensure

the obligations associated with the storing of accounting records, and how this

ensure demonstrably inform the State archives.



28) Act No. 97/1974 Coll. on archives, as amended

regulations. ".



37. In paragraph 32, paragraphs 1 and 2 shall be added:



"(1) where an entity's accounting records and for no other purpose than

referred to in § 31 para. 1, and in particular for the purposes of criminal proceedings,

measures against the legalization of proceeds of crime, administrative proceedings,

Code of civil procedure, tax management, shredding the proceedings or

for the purposes of social security, public health insurance or

for the purposes of copyright protection, are progressing after the uschovacích

the periods referred to in § 31 para. 2 further, in order to ensure the requirements of the

arising from its use for such purposes; in the case when an

unit of accounting records shall be used for these purposes, all

provisions of this Act relating to accounting records similarly.



(2) an entity may as the accounting records used in particular for payroll

notes, tax documents, or other documentation resulting from specific

legislation. The following documentation used shall meet the requirements

asked by the law on the accounting records. This documentation can

the accounting unit for the period specified in § 31 para. 2 depending on the

function in the management of the accounts, unless the case referred to in paragraph

1. ".



38. In § 32 para. 3 the words "accounting documents" shall be replaced by ' Court of

the records ".



39. In § 32 para. 4, the words "Law No. 92/1991 Coll." are replaced by the words,

that including footnote # 29): "according to the specific

^ Law 29) "



29 for example, Act No.) 92/1991 Coll., on conditions for the transfer of property to the State

to other persons, as amended. ".



40. section 33 to 35, including headings and footnotes # 30) and ^ 31)

shall be added:



"§ 33



Accounting record



(1) the record referred to in section 4, paragraph 4. 4 must allow the keeping of accounts

under this Act. For the purposes of this Act, information that is contained in the

the accounting record, referred to as the contents of the accounting record; the specific method

record this information is referred to as a form of financial record.



(2) the record can be done in writing or the technical form. For the purposes of

This Act shall be deemed to



and writing accounting record) conducted by the ink, typewriter,

printing or reprografickými techniques or print output

device computing, whose content is for a physical person

readable,



(b) the technical form of accounting record) made electronic, optical

or in any other way that is not covered under subparagraph (a)), which allows it

convert into the mold, in which its contents for a physical person to read.



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

to the other. In this case, is required to ensure that the contents of the accounting

the record in a new form is identical to the content of a book entry on the original

the form. The fulfilment of that obligation is satisfied if the

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

is the same; to fulfill this obligation, however, an entity may prove even

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

record work. An entity is required to have accounting

the records, which illustrates the form of bookkeeping.



(4) an individual accounting record can be composed of several intermediate accounting

records. All provisions relating to accounting records under this Act shall

apply to each individual accounting record, including partial accounting

records and the accounting record produced by grouping them.



(5) on all forms of the accounting record, unless this Act expressly

provides otherwise, be treated the same way; the contents of all the books and their

the changes have the same consequences if they are made in the accounting records in

the form referred to in paragraph 2 (a). (b)), such as in the form referred to in paragraph 2 (a).

and).



(6) an entity's accounting records may result in the form in which it is

their content without further unreadable; in this case, they are required to

dispose of such resources, and equipment of the medium (§ 4 para. 4), which

to make the transfer of accounting records in a form in which it is their

table of contents for a physical person to read. For the purposes of verification of the financial statements

Auditor (section 20), its publication (article 21a) and for the purposes of

in accordance with § 37 para. 3 business units are required to allow on-demand

eligible persons to become familiar with the contents of their designated accounting records

in that form. These obligations have the accounting unit for the period of

you are obliged to keep or retain the accounting records referred to.

The determination of these obligations on the contracting základě30) shall not be affected.



(7) in proceedings in matters relating to accounting or based on

the accounts can be used to evidence supporting accounting records (§ 33a)

meet the requirements of this Act.



(8) business units are required to ensure the protection of the accounting records and the

their content, the technical means of information and media

software before their misuse, damage, destruction,

unauthorized modification or access, loss or theft.



§ 33a



Relevance of accounting record



(1) according to this law, applied the accounting record only considers the



and the accounting record whose) content is shown directly by comparing the

the fact that this record shows



(b)) the record whose contents are shown the contents of the other documentary

accounting records



(c)) the record transmitted in a manner which meets the requirements under section 34,

or



(d)) the record relating exclusively to facts within one accounting

the unit, to which is appended a signing record a person authorized and

responsible in accordance with paragraph 9.



(2) If an entity finds that the content of a book entry does not match the

the fact is required from this point considers this accounting

for the record is inconclusive, though meets the provisions of paragraph 1 (b). b) to (d)).



(3) the entity is obliged to transfer the conclusiveness of the accounting

records outside of this business unit only in the manner referred to in paragraph 1 (b).

(c)). the record specified to transfer must be signed by the original

signature or the like to compare the accounting record in the technical form.

If an entry is not signed before passing it to the transmission, must be

signed no later than at the time of his surrender to the transmission. Accounting unit

may, in addition to the way referred to in paragraph 1 (b). (d)), to use when forwarding

accounting records within this business unit and the way referred to in paragraph 1

(a). (c)).



(4) Signing the record means the accounting record whose content is

handwritten signature or equivalent proof by the accounting record in the technical

the form. On both forms of record signing is seen as well, and both

can be used on the site, where a handwritten signature.



(5) Connection of the signing of the record means for the accounting record in the

writing his signature handwritten signature, for the accounting record

in the technical form of his compare, by the signing of a similar record in

technical form.



(6) the record must be in writing signed by the original signature,

that matches the pattern given by the signing entity,

considered an evidential pursuant to paragraph 1. (d)), regardless of whether the

relates solely to the fact within one business unit.



(7) financial Identification record is a record that is connected to

an automatic device record to the accounting officer (article 4 (4)), which allows you to

unambiguous identification of this particular device, and that it is not possible

create other than this particular device.



(8) to one accounting record can be connected more signing

records, or identification of records.



(9) an entity shall internal regulation, duties, and privileges

responsibility of the people in this business unit, related to connecting

the signing of the record or the record ID, and in such a

in a way, in order to determine independently the responsibilities

individual persons for the content of a book entry, to which were referred

the records attached.



§ 34



The transmission of the accounting record



The transmission of the accounting record may be effected only through

information system or in any other way, that meets the requirements

conclusiveness and the corresponding protection and safety requirements

the nature of the information transmitted in accordance with special laws,

legislation. ^ 31)



§ 35



Repair and other provisions on accounting records



(1) corrections in accounting records must not lead to incompleteness,

inconclusive, a lack or incorrectness, chaotic

accounting.



(2) If an entity finds that some of its accounting records


the accounts are incomplete, inconclusive, incorrect or unintelligible, is

required to carry out without delay correct manner according to the

to paragraph 3.



(3) repair must be carried out in order to identify the person responsible

the implementation of each repair, the time of its transposition and to find out how the contents of the

corrected an accounting record before fixing, so its contents after the repair.



(4) the time record in accounting records with such precision, to

uncertainty in the determination of the time did not have the effect of uncertainty in the determination of the content of the

accounting cases.



(5) accounting records that are in the form of illegible, if it is not complied with

the provisions of § 33 para. 6, it shall be treated as if it is business units did not.



(6) in the event that the accounting records are lost or stolen, damaged

or damaged so that the damage occurred to change their content,

an entity is required to take measures to restore the conclusiveness of the

accounting.



30), for example, Act No. 2/1991 Coll., on collective bargaining, as amended by

amended.



for example, § 31), 17 to 20 of the commercial code, §§ 38 and 39 of the Act No.

21/1992 Coll., on banks, as amended, Act No. 29/2000

Coll. on postal services and on amendments to certain acts (the Act on

postal services), Act No. 151/2000 Coll. on telecommunications and on

change other laws, law No. 101/2000 Coll., as amended

legislation, Act No. 148/1998 Coll., as amended,

Decree No 56/1999 Coll., on ensuring the security of information systems

handling classified information, the implementation of their certification

and the terms of the certificate. ".



41. § 36-37a including title and footnotes # 32) up to 34)

shall be added:



"§ 36



(1) in order to achieve consistency in the use of accounting methods and accounting

the units of the Ministry under this Act ensures the creation and issue of

Czech accounting standards ("standards"). For creating and

the issue of standards, you can apply the provisions of this Act relating to the

accounting records. The content of the standards is a description of the accounting methods or

accounting procedures; content standards must not be in conflict with the provisions of

of this Act and other legislation, or bypass or circumvent their purpose.

The use of standards of accounting units shall be considered to fulfil the provisions of the

about the accounting methods under this Act. The rules for creating and issuing

the Ministry may establish standards implementing regulation. Release

standards shall be notified in the financial advisory. The Ministry leads

Register of issued standards.



(2) the Ministry may with a legal entity selected in the public

the selection process to conclude a contract on the establishment of the standard.



(3) because of the special nature of property may be issued for the Ministry

the armed forces, armed security corps and intelligence services

Special standards of derogating from paragraph 1. These standards and their

Edition will not be published.



§ 37



The fine



(1) the institutions referred to in paragraph 3 will save the business unit fine when

If it finds that the entity has breached the obligation imposed on it in the



and § 4, paragraph 4) 2 to 4, 6 and 7, § 7 (2). 2 to 6, § 9 para. 1, § 11 (1)

2, § 12 para. 2 and 3, § 13 para. 3, § 14 para. 2, article 15, paragraph 2. 3, § 19

paragraph. 2, § 23 para. 1, § 30 paragraph 2. 1, § 31 para. 1 and 4, § 33 para. 3, 6

and 8, § 33a paragraph 1. 9, § 35 para. 3 and 6; in this case, the fine is up to 3

% of the value of the sum of the balance sheet, as defined in section 20 (a). (b)), point 1;



(b)) § 4 paragraph 2. 1, § 6, § 7 (2). 1, § 15 para. 5, § 20, 21, 21a, section 22

paragraph. 1, 2, 4, 5 and 6, § 24 para. 1 and 4, § 33a paragraph 1. 1; in this case,

the fine is up to 6% of the value of the sum of the balance sheet, as defined in section 20 (a).

(b)), point 1.

In cases of infringement of the provisions relating to the system of a simple

accounting is a fine calculated from total asset according to the table (section 15

paragraph. 5). In cases of infringement of the provisions relating to the

the consolidation of the financial statements with a fine calculated from the total of the balance sheet as

defined in § 22 para. 3 point 1.



(2) in determining the amount of the fine in accordance with paragraph 1 shall take into account, in particular, to the

the severity, nature and duration of the breach of the obligation, and the consequences to

circumstances in which the breach of the obligation occurred, and the amount of any

of unjust enrichment, breach of duty, if it was obtained.



(3) to ensure compliance with the obligations laid down by law and to

the imposition of fines provided for in paragraph 1 shall be on the basis of this Act shall be entitled to

the territorial financial authorities and the supervisory authorities in accordance with special laws,

legislation. ^ 32) the legitimate authority imposes a concomitant violation of provisions of the

referred to in paragraph 1 the same accounting unit handled in the common

management of the fine according to the provisions applicable to violations of strictly

shall be punishable. The fine could not be saved, if the business unit in the same

the accounting period for the same breach of obligations have already been fined one

of the legitimate authorities, unless that breach of the obligation was not

the entity is removed within the time limit laid down by the competent authority to her.



(4) the imposition of a fine under this Act does not affect the responsibility of the accounting officer

units under special legislation.



(5) If you cannot find the sum of the balance sheet or total assets, fixed by the authorities

referred to in paragraph 2 by qualified estimate.



(6) the procedure for the imposition of fines can be initiated within 1 year from the date on which the authority

responsible for the imposition of fines for violation of the obligation to learn the latest

However, it can be a fine save within 3 years from the date of the breach of the obligation

has occurred.



(7) the fines are State budget revenue. On the procedure for the imposition of fines

by administrative order; ^ 33) the authority referred to in paragraph 3, that the fine

order, when the collection and enforcement of fines applies a special legislation on

the administration of taxes and fees. ^ 34)



§ 37a



(1) the Ministry for the implementation of the provisions of § 4 para. 2, § 14 para. 1, § 15

paragraph. 4, § 18 para. 4, § 22 para. 3, § 23 para. 2 and 6 shall issue decrees, and

until 31 December 1998. December 2002.



(2) the Ministry for the implementation of the provisions of § 36 odst. 1 may issue

a decree.



32) Law No 530/1990 Coll. on territorial tax authorities, as amended by

amended.



33) Act No. 71/1967 Coll., on administrative proceedings (administrative code), as amended by

amended.



34) Act No. 337/1992 Coll., on administration of taxes and fees, as amended by

amended. ".



Article II



Transitional provisions



1. Range and method of bookkeeping, including all accounting documents and

records relating to the accounting period, in particular in terms of

accuracy, completeness and relevance shall be assessed pursuant to the provisions of the Act

No. 563/1991 Coll., on accounting, as in force at the beginning of the relevant

of the accounting period, if not stipulated otherwise.



2. Where the legislation of the use of the term "annual accounts",

This means the annual financial statements pursuant to Act No. 563/1991 Coll., on the

accounting, as amended by this Act.



3. Where the legislation of the use of any sign book

the document, this means the accounting record pursuant to Act No. 563/1991 Coll., on the

accounting, as amended by this Act.



4. the unit in the preparation of the financial statements for the accounting period of the year

2002 and accounts until the entry into force of regulations issued by the

the Ministry under section 37a of the Act No. 563/1991 Coll., on accounting, in the

the text of this law, shall apply the measures issued by the Department pursuant to section 4

paragraph. 2 of the Act No. 563/1991 Coll., on accounting, as amended in the

entry into force of this Act. From the date of entry into force of regulations

issued under section 37a of the Act No. 563/1991 Coll., on accounting, as amended by

This Act, with the measures issued in accordance with Act No. 563/1991 Coll., on the

accounting, do not apply, to the extent in which it is the object of their editing

contained in the Decree.



5. the documents and the records in which the date of entry into force of this

the law ended or where the uschovací ends the period with further

store under Act No. 563/1991 Coll., on accounting, as amended by this

the law, except when the Act No. 563/1991 Coll., on accounting, in the

the version in force at the beginning of the accounting period covered by the accounting documents and

the records related to, set a longer period.



6. To record the facts relating to the financial period starting

before the effective date of this Act and identified in the accounting period commencing

After the effectiveness of the Act, an entity may apply the provisions of

accounting records in accordance with Act No. 563/1991 Coll., on accounting, as amended by

of this Act.



7. The entity that charges by the Ministry of Finance No.

281/89 759/2001 laying down the chart of accounts and the accounting procedures for the

the entrepreneur may have begun in the accounting period from 1. January 2002

until 31 December 2006. December 2002 to proceed with posting the currency differences to

the time of the transaction and to the end of the balance sheet date or to

Another point to which it draws up financial statements, claims,

liabilities, as well as debt securities with a maturity of longer than 12

months of held to maturity, according to the Ministry of Finance No.

100 v/20/1992, laying down the chart of accounts and procedures for

the entrepreneur, as is apparent from the amendments effective on the date of 31.


December 2001; in this case, the entity shall proceed

identically for all receivables, liabilities and debt securities are

a maturity of longer than 12 months, held-to-maturity.



8. in the first day of the following accounting period business units

apply the procedure referred to in point 7, the advance referred to in paragraph 5 of Annex No. 3

(transitional provisions) of the Ministry of finance REF. 281/89

759/2001 laying down the chart of accounts and the accounting procedures for the

entrepreneurs.



9. The entity that charges by the measures no. 282/105 880/2001,

amending the chart of accounts and the accounting procedures for insurance companies and issues

their full text, in the accounting period may have begun in the period from 1.

1 January 2002 to 31 December 2004. December 2002 to proceed with posting the Exchange

the differences in the accounts receivables and liabilities or financial position according to the

article. XI foreign measures of the Federal Ministry of Finance No.

V/2-25 430/1992, laying down the chart of accounts and accounting procedures

for insurance companies, as is apparent from the amendments effective as of 31. December 2001;

in this case, the entity shall proceed identically for

all receivables and liabilities or financial position.



Article. (III)



A mandate



The Prime Minister shall be empowered, in the collection of laws promulgated the full text

Act No. 563/1991 Coll., on accounting, as derived from the laws of the

changing.



PART TWO



Amendment of the Act on supplementary pension insurance with State contribution



Article IV



In section 37 of the Act No. 42/1994 Coll. on supplementary pension insurance with State

contribution and on changes of some acts related to its introduction,

paragraph 2, including footnote No. 13):



"(2) the contributions of the participants and State posts charged pension fund in

accordance with the accounting methods under special legislation. ^ 13) ".



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



PART THREE



Amendment of the Act on the Organization and implementation of social security



Article. In



Act No. 582/1991 Coll., on the Organization and implementation of social security,

as amended by Act No. 586/1992 Coll., Act No. 38/1993 Coll., Act No.

160/1993 Coll., Act No. 308/1993 Coll., Act No. 241/1994 Coll., Act No.

118/1995 Coll., Act No. 160/1995 Coll., Act No. 138/1997 Coll., Act No.

306/1997 Coll., Act No. 93/1998 Coll., Act No. 222/1999 Coll., Act

356/1999 Coll., Act No. 360/1999 Coll., Act No. 18/2000 Coll., Act No.

29/2000 Coll., Act No. 132/2000 Coll., Act No. 133/2000 Coll., Act No.

155/2000 Coll., Act No. 155/2000 Coll., Act No. 220/2000 Coll., Act No.

238/2000 Coll., Act No. 258/2000 Coll., Act No. 408/2000 Coll. and act

No 116/2001 is amended as follows:



1. in paragraph 6 of the at the end of paragraph 1, the following sentence shall be added:



"For the purposes of the management of State assets, including the resources of the State

budget, accounting, and labor relations to the district administration

the social security status of internal organizational units of the United

the social security administration. ".



2. In section 35a, the following paragraph 4 is added:



"(4) the pay slips, or the accounting records of the information required for the purposes of

pension insurance are required to keep the Organization for a period of 30

calendar years following the year to which they relate. ".



3. § 54 para. 4, the words "in section 37 to 43 ' shall be replaced by" in article 35a

paragraph. 4, § 37 to 43 ".



4. In paragraph 120, paragraph 2, including footnote No. 67a) reads as follows:



"(2) in the implementation of social security of employees of the State fulfils

organizational units of the State ^ 67a) tasks allocated to different legal persons

as employers. ".



67A) of section 3 of Act No. 219/2000 Coll., on the Czech Republic and its assets

in legal relations.



PART FOUR



Amendment of the Act on social security and a contribution to the State

employment policy



Čl.VI



Act No. 589/1992 Coll., on social security and the contribution of the

the State employment policy, as amended by Act No. 10/1993 Coll.

Act No. 160/1993 Coll., Act No. 308/1993 Coll., Act No. 42/1994 Coll.

Act No. 241/1994 Coll., Act No. 58/1995 Coll., Act No. 118/1995 Coll.

Act No. 152/1995 Coll., Act No. 160/1995 Coll., Act No. 113/1997 Coll.

Act No. 138/1997 Coll., Act No. 306/1997 Coll., Act No. 18/2000 Coll.

Act No. 29/2000 Coll., Act No. 121/2000 Coll., Act No. 132/2000 Coll.

Act No. 220/2000 Coll., Act No. 242/2000 Coll. and Act No. 492/2000

Coll., is amended as follows:



1. in paragraph 22 of the paragraph. 1 and 2, the words "after the semicolon" the words "§

22 c ".



2. the following section is inserted after section 22b and 22 c, including the title reads as follows:



"§ 22 c



Retention of accounting records



The accounting records of the data necessary for the determination and payment of insurance premiums

are required to keep the insurance payer for a period of 10 calendar years

following the year to which they relate. ".



PART FIVE



cancelled



Article. (VII)



cancelled



PART SIX



Changing the law on lotteries and other similar games



Article. (VIII)



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

Act No. 71/1994 Coll., Act No. 148/1998 Coll. and Act No. 63/1999 Coll.

is amended as follows:



1. In article 6 (1). 1, letter a) is added:



"and the municipality for its territorial) circuit within the delegated scope, if the

raffle with game principal to 20 000 CZK and the Lottery with the game deposits

up to $50,000, ".



2. section 49 reads as follows:



"§ 49



In the capital city of Prague exercised by the scope of the municipality under this Act, with

the scope of the exception under § 17 para. 11 and § 50 para. 4 City District.

In the cities, broken down with a special status perform the scope of

municipalities under this Act, with the exception of the scope according to § 17 para. 11 and section

50 para. 4, boroughs or districts.



PART SEVEN



Amendment of the Act on pension insurance



Article. (IX)



In § 107 para. 2 Act No 155/1995 Coll., on pension insurance, in

the text of Act No. 134/1998 Coll. and Act No. 289/1997 Coll., the words "If

Since the previous determination of these amounts were paid pensions increased

at least 5% "shall be deleted.



PART EIGHT



Change of the Act on the State bond program to cover the loss

The consolidation Bank Prague, State financial institution, for the year 1999



Article. X



In Act No 257/2001 Coll., on the State bond program to pay

loss Consolidation Bank Prague, State financial institution, per year

1999, and amending Act No. 586/1992 Coll., of the Securities Act, as amended by

amended, in section 1, paragraph 4 reads:



"(4) by means of the emission of bonds acquired under this Act can be

exceed the total expenses of the State budget in rozpočtovaném the year in

which will be applied to the resources obtained in this way. This exceeded the

the rozpočtovaném year of the amended State budget and balance

funding item. ".



PART NINE



The EFFECTIVENESS of the



Article. XI



This Act shall take effect on 1 January 2000. January 2002, except for the part

the sixth, seventh and eighth, which shall take effect on the date of its publication.



Klaus r.



Havel, v. r.



Zeman in r.