Change Regulations To Implement The Law On Accounting

Original Language Title: změna vyhlášky k provedení zákona o účetnictví

Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=81291&nr=473~2F2013~20Sb.&ft=txt

473/2013 Coll.
DECREE


Dated December 20, 2013,

Amending Decree no. 410/2009 Coll., Which implements certain provisions
Act no. 563/1991 Coll., On Accounting, as amended
regulations for some selected entity in as amended by subsequent legislation


Change: 301/2014 Coll.

Ministry of Finance, pursuant to § 37b Sec. 1 of Law no. 563/1991
Coll., On Accounting, as amended by Act no. 437/2003 Coll. and Act no. 304/2008
Coll., to implement § 4 para. 8 and § 24 para. 5:

Art. I

Decree no. 410/2009 Coll., Which implements certain provisions of Act No.
. 563/1991 Coll., On Accounting, as amended, for
some selected entity, as amended by Decree no. 435/2010 Coll.
Decree no. 403/2011 Coll., Decree no. 436 / 2011 Sb. and Decree no.
460/2012 Coll., is amended as follows:

First In § 2, the words "Land Fund of the Czech Republic ^ 6)"
including footnote no. 6 shall be deleted.

Second In § 4 para. 1 point. d) the words "and the Land Fund of the Czech Republic"
deleted.

Third In § 4 para. 8 sentence of the second and third sentences are replaced

"The balance sheet items of all columns of the balance sheet date
reported by the balances recorded on the various synthetic accounts
chart of accounts with a positive sign, with the exception of synthetic accounts
227, 319, 401, 404, 405, 406, 407, 408 and synthetic accounts of account
groups of 43 and 49 who are either positive or negative
sign. The time of preparation of interim financial statements or
balance sheet date occurs on synthetic accounts 336, 337, 338, 341, 342
343, 344, 355 and 363 for comparing the balances on the debit side and DAL, and
the resulting difference enter:

A) in assets positively if the account is a synthetic balance on hand has
Dati,

B) liabilities in the affirmative, if an account is a synthetic balance on the side
DAL. ".

Fourth In § 4 para. 8 sentence of the second and third sentences are replaced

"The balance sheet items of all columns of the balance sheet date
reported by the balances recorded on the various synthetic accounts
chart of accounts with a positive sign, with the exception of synthetic accounts
227, 319, 401, 404, 405, 406, 407, 408 and synthetic accounts of account
groups of 43 and 49 who are either positive or negative
sign. The time of preparation of interim financial statements or
balance sheet date occurs on synthetic accounts 336, 337, 338, 341, 342
343, 344, 355, 375, 475 and 363 for comparing the balances on the debit side and || | DAL, and the resulting difference enter:

A) in assets positively if the account is a synthetic balance on hand has
Dati,

B) liabilities in the affirmative, if an account is a synthetic balance on the side
DAL. ".

Fifth In § 5 para. 1 point. d) the words "and the Land Fund of the Czech Republic"
deleted.

6th In § 11 at the end of paragraph 6 is replaced by a comma and a letter
e), added:

"E)" ai10. Intangible assets held for sale "includes
intangible assets valued at fair value in accordance with § 27 para. 1
point. h) of the Act. ".

7th In § 14 at the end of paragraph 1 the sentence "This product contains components
land, which are amortized and recorded as assets or
his part in" A.II.3. Construction "," A.II.5. Cultivated areas
perennial crops "," A.II.7. Other tangible assets "by
paragraph 7 letter d).".

8th In § 14 para. 2 the words "A.II.4. Separate "the word
" material "and the words" stuff and files "with the word" material ".

9th In § 14 par. 3 point. d) the words "according to another legal regulation
^ 22) 'is replaced by'; for common parts of immovable things
paragraph 1 shall apply mutatis mutandis. "

Footnote. 22 is deleted.

10th In § 14 par. 3, at the end of subparagraph g) is replaced by a comma and
subparagraph h), which reads:

"H) the right to build, if not the intent of the entity implementing the building
compliant construction law and therefore not recorded as part of the award
buildings under point a) or as part of the awards in" Stocks BI
".".

11th In § 14 para. 4, after the words "A.II.4. Separate "the word
" material ", the words" stuff and files "with the word" tangible "and
words" contains separate "is inserted after the word" material ".


12th In § 14 para. 6 of the word "contains" the word "material".

13th In § 14 paragraph 7 reads:

"(7) The" A.II.7. Other tangible assets "mainly includes


A) adult animals, regardless of their cost, except
animals in zoos, service dogs and service horses

B) non-reserved mineral deposits or parts purchased or acquired
deposit as part of the property after January 1, 1997 within the scope defined
geological survey and conditions set out in § 66 para. 2, without || | regardless of their cost,

C) technical appreciation of tangible assets in nevykazovaného
items "A.II.2. Cultural objects "to" A.II.5. Cultivated areas
perennial crops "

D) easements of land and buildings with the exception of usufruct if
not presented as part of the award entries, "A.II.3. Construction "or
as part of the award in the" BI Reserves ".".

14th In § 14, after paragraph 10 the following paragraph 11 is added:

"(11) The" A.II.11. Tangible assets held for sale "
includes tangible assets valued at fair value in accordance with § 27 paragraph
. 1 point. h) of the Act. ".

Former paragraphs 11 and 12 are renumbered 12 and 13

15th In § 14 para. 12 and § 55 paragraph. 1 introductory part of
number "12" is replaced by "13".

16th In § 15 par. 3 point. b) the words "Adjustments to separate"
inserted the word "material", the words "and sets things" shall be inserted
"material", the words "separate use" shall be inserted
'material 'the words' affairs and files "with the word" material "for
word" Independent "is inserted after the word" material "and the words" the case and files "
with the word" material ".

17th In § 19. c) the words "contains prepayments"
inserted the words "and earnest".

18th In § 19. e) the number "6" is replaced by "5" and the words "until
A.IV.5" is replaced by "until A.IV.4".

19th In § 20 par. 2 point. f) after the word "further" the word "material".

20th In § 20 par. 2 point. g) after the word "further" the word "material".

21st In § 22 paragraph. 1 point. d) the words "provided short-term advances
" the words "and earnest".

22nd In § 22 paragraph. 1 point g) including footnote no. 26
repealed.

Existing letter h) shall become point g).

23rd In § 22 paragraph. 1 letter g) reads:

"G)" B.II.8. Receivables from taxes redistributed "contains at
territorial governments and the State Fund for Transport Infrastructure
claims arising in connection with the budgetary determining taxes.".

Footnote. 27 is deleted.

24th In § 22 paragraph 2 reads:

"(2) This item

A) "B.II.9. Receivables from employees "includes especially
amounts receivable from employees arising from advances for travel expenses, advances to
billing and claim the refund,

B) "B.II.10. Social Security "includes amounts receivable in respect
social insurance under the law regulating insurance
social security contributions and state employment policy,

C) "B.II.11. Health insurance "includes amounts receivable in respect
health insurance under the law regulating public health insurance and


D) "B.II.12. Retirement savings "includes amounts receivable in respect
retirement savings under the law regulating insurance for pension savings
.".

25th In § 22 paragraph. 3 point. a) the number "12" is replaced by "13".

26th In § 22 paragraph. 3 point. b) the number "13" is replaced by "14".

27th In § 22 paragraph. 3 point. c) the number "14" is replaced by "15".

28th In § 22 paragraph. 3 point. d) the number "15" is replaced by "16".

29th In § 22 paragraph. 4 point. a) the number "16" is replaced by "17" and the words
"including the Land Fund of the Czech Republic" are deleted.

30th In § 22 paragraph. 4 point. b) the number "17" is replaced by "18".

31st In § 22 paragraph. 4, letter c) reads:

"C)" B.II.19. Receivables from tax administration "includes claims administrator
taxes lawfully established during the administration of taxes, fees and other similar
monetary consideration".

Footnote. 28 is deleted.


32nd In § 22 at the end of paragraph 4, subparagraphs d) and e) that
added:

"D)" B.II.20. Reversal of redistribution of taxes "includes before tax
claims arising from the budgetary allocation of taxes, fees and other similar
monetary consideration,

E) "B.II.21. Receivables from execution and other dealing with foreign
property "includes claims against the debtor tax administrator in case
handling of foreign assets arising from execution, seizure and international
recovery.".

33rd In § 22 paragraph. 5 point. a) the number "19" is replaced by "23".

34th In § 22 paragraph. 5 point. b) the number "20" is replaced by "24".

35th In § 22 paragraph. 5 letter c) reads:

"C)" B.II.27. Short-term instruments financed from abroad
"includes mainly amounts receivable related to the implementation
programs announced by the European Commission.".

36th In § 22 paragraph. 5 at the end of subparagraph b) replaces the comma and full stop
point c) is deleted.

37th In § 22 paragraph. 6 point. a) the number "25" is replaced by "29".

38th In § 22 paragraph. 6 point. b) the number "26" is replaced by "30".

39th In § 22 paragraph. 6 point. c) the number "27" is replaced by "31",
number "16" is replaced by "17", the number "17" is replaced by "18" and
number "23" is replaced by "32 ".

40th In § 23 paragraph 2 reads:

"(2) Adjustments are not created to items debts" A.IV.3.
Long-term prepayments "," A.IV.5. Long-term receivables
instruments financed from abroad "," A.IV.6.
Long-term prepayments on transfers "," B.II.3. Receivables from discounted securities
"," B.II.4. Short-term prepayments "," B.II.8.
Redistributed taxes receivable "," B.II.9. Receivables from employees
"," B.II.10. Social Security "," B.II.11.
Health insurance, "" B.II.12. Retirement savings, "" B.II.13. Income tax "
" B.II.14. Other direct taxes "," B.II.15. Value Added Tax, "" B.II.16.
Other taxes and fees, "" B.II.17. Receivables from certain
central government "," B.II.18. Receivables
selected local government "," B.II.20. Reversal of tax redistribution "
" B.II.21. Receivables from execution and other dealing with foreign property "
" B.II.22. Other claims of tax administration, "" B.II.24.
Fixed forward transactions and options "," B.II.25. Receivables from financial security, "
" B.II.26. Receivables from issued bonds "," B.II.27. Short-term receivables
instruments financed from abroad "," B.II.28.
Short-term prepayments on transfers "," B.II.29. Prepayments
period "," B.II.30. Accrued income "and" B.II.31. Anticipated
active ".".

41st In § 23 paragraph 2 reads:

"(2) Adjustments are not created to items debts" A.IV.3.
Long-term prepayments "," A.IV.6. Long-term prepayments on
transfers "," A.IV.7. Mediation term transfers, "" B.II.3.
Receivables from discounted securities "," B.II.4. Short-term advances
"," B.II.8. Receivables from taxes redistributed, "" B.II.9.
Receivables from employees "," B.II.10. Social Security "," B.II.11.
Health Insurance "," B.II.12. Retirement savings, "" B.II.13.
Tax revenues "," B.II.14. Other direct taxes "," B.II.15. Value Added Tax "
" B.II.16. Other taxes and fees, "" B.II.17.
Receivables from certain central government "," B.II.18. Receivables from certain
local government "," B.II.20. Reversal of redistribution
taxes "," B.II.21. Receivables from execution and other dealing with foreign
property "," B.II.22. Other claims of tax administration, "" B.II.24.
Fixed term operations and options "," B.II.25. Receivables from financial
rectly locked "," B.II.26. Receivables from issued bonds "," B.II.27.
Short-term prepayments on transfers "," B.II.28.
Mediation short-term transfers, "" B.II.29. Prepaid expenses "," B.II.30.
Accrued income "and" B.II.31. Unbilled revenue ".".

42nd In § 25 par. 1 at the end of the text of letter b) the words "
particular, bonds, certificates of deposit, treasury bills and bills for

For trading ".

43rd In § 25 par. 2 point. a) and d) the words "and the Land Fund of the Czech Republic
" are deleted.

44th In § 25 par. 2 point. a) the words "end" the words "or
over."

45th In § 25 par. 2 point. c) and d) the words "bank" shall be
words' accounts at banks or credit unions. "

46th In § 25 par. 2 point. e) the word "contains" the word
"money" and "a means Land Fund of the Czech Republic, with the exception of
contained in" B.III.8.
Sharing accounts for taxes and divided administration "," shall be deleted.

47th In § 25 par. 2 point. f) the words "another law"
insert the word "money".

48th In § 25 par. 3 point. a) and b) the word "contains" the word
"money".

49th In § 25 par. 3 point. c) the words "contains the state funds"
insert the word "money", the words "bank account" is replaced by "
account at banks or credit unions" and the words "except" | || with the word "cash".

50th In § 25 par. 3 point. d) the word "contains" the word
"money".

51st In § 25 par. 3 Point d) a new point e), added:

"E)" B.III.15. Valuables "the types of payment instruments
replacing the money with which the purchase was paid
amount corresponding to their nominal value, which is used to cover or confirm
payment of fees, goods or services, with particular whether
on postage stamps, stamps, vignettes, prepaid tickets,
tickets, telephone cards, vouchers
service establishments catering and gift vouchers, up to the moment of their consumption;
Valuables are mainly cash, securities, meal vouchers to their own devices
canteens entity, penalty blocks and
bank payment card. "

Existing letter e) shall become point f).

52nd In § 25 par. 3 point. f) after the word "contains" the word
"cash", the words "bank accounts" is replaced by "bank accounts or
for credit unions" and the words "bank account" shall be replaced
the words "account at banks or savings and credit cooperatives
".

53rd In § 28 para. 2 the words "prior year" are replaced
'previous accounting ".

54th In § 28 par. 3 of the word "past" is replaced by
"previous" and "past" is replaced by "previous".

55th In § 31 point. a) the word "bank" is deleted.

56th In § 31 at the end of the text of letter b) the words' less the amount of the award
acquired its own bonds with maturities longer than one year
".

57th In § 31 point. c) the word "commitment" is replaced by "debts".

'58. In § 32 par. 1 point. a) the words "loans granted by the bank"
replaced by the word "loans".

59th In § 32 par. 1 at the end of the text of letter c) the words "
reduced by the amount of the valuation of acquired own bonds with a maturity of one year or less
".

60th In § 32 par. 2 point. a) the word "commitment" is replaced by
"debts".

61st In § 32 par. 2 point. c) the words "advances received"
inserted the words "and earnest".

62nd In § 32 par. 2 letter d) reads:

"D)" D.III.8. Liabilities of divided administration "includes debts due
delegated management of the collection of taxes, fees and other similar monetary
performance.".

63rd In § 32 par. 2 point e) deleted.

64th In § 32 par. 3 point. a) the number "13" is replaced by "10"
word "commitment" is replaced by the word "debt" and "
including social security and health insurance cleared by" shall be replaced
"against".

65th In § 32 par. 3 point. b) the number "14" is replaced by "11" and
word "commitment" is replaced by "debts".

66th In § 32 at the end of paragraph 3 is replaced by a comma and
letters c) to e), added:

"C)" D.III.12. Social Security "includes amounts payable in respect
social insurance under the law regulating insurance
social security contributions and state employment policy,

D) "D.III.13. Health insurance "includes amounts payable in respect of

Health insurance under the law regulating public health insurance
,

E) "D.III.14. Retirement savings "includes amounts payable in respect
retirement savings under the law regulating insurance for pension savings
.".

67th In § 32 para. 4 point. a) the number "16" is replaced by "15" and
word "commitment" is replaced by "debts".

68th In § 32 para. 4 point. b) the number "17" is replaced by "16".

69th In § 32 para. 4 point. c) the number "18" is replaced by "17" and
word "commitment" is replaced by "debts".

70th In § 32 par. 5 point. a) the number "20" is replaced by "19".

71st In § 32 par. 5 point. b) the number "21" is replaced by "20" and the words
"including the Land Fund of the Czech Republic" are deleted.

72nd In § 32 par. 5 point. c) the number "22" is replaced by "21".

73rd In § 32 paragraph 6 reads:

"(6) Item

A) "D.III.22. Advances received tax "includes the tax administrator received
advance tax, fees and other similar pecuniary performance

B) "D.III.23. Overpaid taxes "includes tax administrator registered
overpaid taxes, fees and other similar cash transactions,

C) "D.III.24. Liabilities from refunds of indirect taxes "includes before tax
obligations to refund incurred in the administration of indirect taxes are those taxes
finally assessed by the Tax Code,

D) "D.III.25. Reversal of redistribution of taxes "includes
with the tax liabilities arising from the budgetary allocation of taxes, fees and other similar
monetary consideration,

E) "D.III.26. Liabilities from execution and other dealing with foreign property "includes commitments
tax administrator to the lender in case of dealing with foreign
property arising from execution, seizure and international recovery
claims.".

74th In § 32 par. 7 point. a) the number "24" is replaced by "28" and
word "commitment" is replaced by "debts".

75th In § 32 par. 7 point. b) the number "25" is replaced by "29" and
word "commitment" is replaced by "debts".

76th In § 32 par. 7 point. c) the number "26" is replaced by "30" and
word "commitment" is replaced by "debts".

77th In § 32 par. 7 point. d) the number "28" is replaced by "32" and
word "commitment" is replaced by "debts".

78th In § 32 paragraph 8 and 9 added:

"(8) The" D.III.33. Short-term instruments
financed from abroad "includes mainly short-term liabilities
related to the implementation of programs announced by the European Commission.

(9) Item

A) "D.III.35. Accrued expenses "includes the amount of costs that the
current period related, but expenditure on them has not yet been implemented
,

B) "D.III.36. Deferred income "includes the amount of income in the current accounting period
belonging to income in subsequent accounting periods
,

C) "D.III.37. Estimated liabilities "includes commitments from private
relations which are not known, the actual amount incurred to
time of the transaction. It also includes other liabilities for which no known
actual amount of indemnity or otherwise questionable
and therefore can not exhibit the items D.II.8., D.III.19., D.III.20 .,
D.III.21. and D.III.38. while not on these facts in charge
books off-balance sheet accounts. ".

79th In § 32, paragraph 8 is deleted.

Former paragraph 9 was renumbered the 8th

80th In § 32 paragraph 8 reads:

"(8) Item

A) "D.III.35. Accrued expenses "includes the amount of costs that the
current period related, but expenditure on them has not yet been implemented
,

B) "D.III.36. Deferred income "includes the amount of income in the current accounting period
belonging to income in subsequent accounting periods
,

C) "D.III.37. Estimated liabilities "includes commitments from private
relations which are not known, the actual amount incurred to
time of the transaction. It also includes other liabilities for which no known
actual amount of indemnity or otherwise questionable
and therefore can not exhibit the items D.II.7., D.III.19., D.III.20 .,
D.III.21. and D.III.38. while not on these facts in charge

Books off-balance sheet accounts. ".

81st In § 33 para. 1 point. a) the words "used material"
words "including the costs in the amount of awards other small
tangible assets purchased, developed internally or not
acquired from entities that are not selected accounting units
which does not only condition the lower limit for reporting
in "A.II.6. Small tangible fixed assets "balance sheet".

82nd In § 33 para. 1 point. h) the words "fees for banking services"
replaced by 'services provided by a bank or savings as credit cooperative
"and at the end of letter h) the words" including the costs in the amount of awards
other small intangible
assets purchased, developed internally or acquired free of charge from
entities that are not selected by an entity that does not meet the condition
only lower the threshold for reporting under "AI5. Small
intangible assets "balance sheet".

83rd In § 33 par. 2 point. d) the words "Income Tax"
replace the words "governing income tax."

84th In § 33 par. 3 letter b) reads:

"B)" AI21. Refunds indirect taxes "includes organizational units
law, which are the tax, the cost of a tax refund in case
indirect taxes, such as expense refund
persons enjoying privileges and immunities under the Law on Value Added Tax . '.

85th In § 33 para. 4 point. c) after the word "gifts" words "and other
gratuitous transfer '.

86th In § 34 point. a) the word "loan" is replaced by "loans".

87th In § 35 point. a) the words "including the Czech Republic Land Fund"
deleted.

88th In § 35 at the end of subparagraph b) is replaced by a comma and
letter c), which reads:

"C)" A.III.3. Costs of selected central government to pre
transfers "includes the state organizational units
costs due to pre-finance the subsidies provided from the budget of the European Union
these government departments of the relevant chapter
state budget.".

89th In § 37 para. 1 letter a) reads:

"A)" BI3. Rental income "includes income from rental and leasing
property entity".

Existing letters a) and b) are marked as letters b) and c).

90th In § 37 par. 2 point. f) the words "tangible property"
inserted the word "gratuitous acquisition of inventory and fixed assets of small
entity which is selected by the entity."

91st In § 38 point. a) the word "loan" is replaced by "loans".

92nd In § 38 point. d) the words "dividends" are deleted.

93rd In § 40 point. a) the words "including the Czech Republic Land Fund"
deleted.

94th In § 40 at the end of subparagraph b) is replaced by a comma and
letter c), which reads:

"C)" B.IV.3. Yields of selected central government of
pre-transfer "includes the state organizational units
revenues arising from pre subsidies provided by the European Union budget
these government departments of the relevant chapter of the state budget
.".

95th In § 43 par. 2 point. b) the word "commitment" is replaced by
"debts".

96th In § 43 par. 3 point. f) the words "dividends" are deleted.

97th In § 43 para. 4 point. a) the word "commitment" is replaced by
"debts".

98th In § 43 para. 5 point. e) the words "Land Fund of the Czech Republic
" is replaced by "State Land Office."

99th In § 44 para. 8 point. d) the words "arising from" the words
"an in-kind donation to the appropriate".

100th In § 45 para. 1 point. a) paragraph 5, the word "commitment" is replaced by
"debts".

One hundred and first In § 45 para. 1 point. b) paragraph 2, the word "Loans" is replaced by
"Loans" and "loans" are replaced by "loans".

102nd In § 45 para. 1 point. d) the score 1-4 deleted.

Existing points 5-8 are renumbered 1 to 4

103rd In § 45 para. 1 point. d) 1 the words "D.5." replaced
"D.1.".

104th In § 45 para. 1 point. d) point 2 the words "D.6." replaced
"D.2.", the words "an area of ​​forest land with forest" is inserted

Words' in m2 "and the words" 10 ha "is replaced by" 100,000 square meters. "

105th In § 45 para. 1 point. d) points 3 and 4 are added:

"3. "D.3. The amount of the valuation of the total area of ​​forest land with forest
in the amount of CZK 57 / m2 "award, the amount of the total acreage of forest land with forest
listed in" D.2. The total area of ​​forest
land with forest "Annex determined by multiplying the acreage and
average value of stocks of raw wood per m2, which is 57 CZK per m2;
Value stated in CZK,

Fourth "D.4. The area of ​​forest land with forest
awarded another way, "contains a total area of ​​forest land with forest,
if an entity owned or she belongs to a farming
more than 100,000 square meters of forest land with forest, in the case that the accounting
unit has a valuation of forest in a different way than
under the previous point; value is given in m2 ".

106th In § 45 para. 1 at the end of subparagraph d) the points 5-7, which
added:

"5. "D.5. The carrying amount of forest land with forest
awarded in another way ", the amount of the valuation of the total area of ​​forest land with forest
under 'D.4. The area of ​​forest land with forest vegetation
awarded in another way, "the Annex; value stated in CZK,

6th "D.6. The average amount of awards acreage of forest land with forest
awarded in another way, "contains the average amount of awards
forest land with forest mentioned in" D.4.
The area of ​​forest land with forest awarded another way "attachments
calculated as a weighted arithmetic average; value stated in CZK / m2

7th "D.7. Commenting on the award of forest land by other means "
contains detailed information on the items' D.4. The area of ​​forest land with forest vegetation
awarded another way "to" D.6. The average amount of awards
acreage of forest land with forest awarded in another way, "
particular method of determining the valuation and due execution
this award."

107th In § 45 para. 1 letter a) reads:

"K) Additional information on the items' P.VII.9.
Short-term contingent liabilities from guarantees provided disposable, "" P.VII.10.
Long-term contingent liabilities from guarantees provided disposable, "" P.VII.11.
Term contingent liabilities from guarantees provided other "and
" P.VII.12. Long-term contingent liabilities from guarantees provided
other "on-balance sheet guarantees provided; guarantees means
guarantees for which it is not possible to reliably estimate the probability
performance as the original debtor, including a written statement provided by a guarantor
creditors that will satisfy its claim if the borrower fails to meet its
payable obligation towards creditors, the lender is
based on the guarantor's declaration entitled to seek fulfillment receivables
guarantor if the borrower has failed to fulfill its obligation payable,
bill rukojemského statement attached to the bill of exchange or promissory note
copy, warranties arising statement in the letter of guarantee to satisfy creditors
up to a certain amount by the content of the letter of guarantee
if a certain third party does not fulfill certain obligations or will be met
other conditions specified in the letter of guarantee and guarantees provided by the Czech
Republic under a special law, and in this division:

First Granted no one-off

Second Provided no other ".

108th In § 45 para. 1 letter a) reads:

"K) Additional information on the items' P.VII.7.
Short-term contingent liabilities from guarantees provided disposable, "" P.VII.8.
Long-term contingent liabilities from guarantees provided disposable, "" P.VII.9.
Term contingent liabilities from guarantees provided other "and
" P.VII.10. Long-term contingent liabilities from guarantees provided
other "on-balance sheet guarantees provided; guarantees means
guarantees for which it is not possible to reliably estimate the probability
performance as the original debtor, including a written statement provided by a guarantor
creditors that will satisfy its claim if the borrower fails to meet its
payable obligation towards creditors, the lender is
based on the guarantor's declaration entitled to the fulfillment of the claim

Guarantor if the borrower has failed to fulfill its obligation payable,
bill rukojemského statement attached to the bill of exchange or promissory note
copy, warranties arising from a statement in the letter of guarantee to satisfy creditors
up to a certain amount depending on the content warranty deed,
if a certain third party does not fulfill certain obligations or will be met
other conditions specified in the letter of guarantee and guarantees provided
Czech Republic under a special law, and in this division:

First Granted no one-off

Second Provided no other ".

109s. In § 45 at the end of paragraph 1, subparagraphs l) to n)
including footnote no. 36, added:

"L) additional information about the project
public-private partnerships, which for purposes of this decree means significant
public contracts under the law regulating public contracts
object is to use the resources and capabilities of the private entities
sector in the provision of public infrastructure or public services
associated with the maintenance and operation of intangible and tangible fixed assets
^ 36)

M) additional information on income and expenditure
provides additional information on income and expenditure funded organizations, whose founder is
government department

N) supplementary information to the item profit and loss "AI13.
Wage costs "; breakdown of items based on the content of the items
budgetary classification Class 5 (grouping items 50 and 54) by Decree on
budget structure.

36) European Parliament and Council Regulation (EU) no. 549/2013 of 21
May 2013 on the European system of national and regional accounts in
European Union. ".

110th In § 46 para. 2, "and on the Land Fund of the Czech Republic"
deleted.

111th In § 49 title with the word "property" the words "and obligations".

112th In § 49, after letter b), new letters c) and d) that
added:

"C)" PI3. Discarded assets "includes the right to cash benefits in the event
the defunct entity entitled to enforce your performance, but
there is a presumption that the debtor its obligation wholly or partly true, or
there is a presumption that It will be filled by another person;
also contains claims that the entity has been recognized in the balance sheet, but
legislation or the needs of the entity implies the need
monitoring,

D) "PI4. Discarded liabilities "includes responsibilities for financial performance in
if you already extinguished the creditor's claim on the enforcement of, but there is
assumption that the entity is its duty to fully or partially fulfill
; also contains obligations that the entity has been recognized in the balance sheet
, but other laws or the needs of the entity
clear need for their monitoring. "

Existing letter c) is renumbered as subparagraph e).

113th In § 49 point. e) the number "3" is replaced by "5".

114 respectively. § 50 including the title reads:

"§ 50

Short contingent claims of transfers and short-term contingent liabilities from transfers



Item
A) "P.II.1. Short contingent claims of pre
transfers "includes, in the case of government departments short
anticipated receivables from the European Union due to pre
subsidies provided by the European Union budget
those organizational units of the state,

B) "P.II.2. Short-term contingent liabilities from pre transfers "
contains, in the case of government departments
anticipated short-term commitments to the European Union by virtue of pre
subsidies provided from the budget of the European Union in the following departments
State

C) "P.II.3. Short contingent claims on foreign transfers'
contains the expected short-term receivables arising from subsidies, grants,
donations, subsidies, levies, non-repayable financial assistance, subsidies or
monetary donations, for entities domiciled abroad except
contingent claims reported in "P.II.1. Short
contingent claims on pre-transfer "

D) "P.II.4. Short-term contingent liabilities from foreign transfers'
includes short-term estimated liabilities subsidies, grants,

Donations, subsidies, levies, non-repayable financial assistance, subsidies or
monetary donations, and to entities domiciled abroad, except
contingent liabilities recognized in "P.II.2.
Short-term contingent liabilities from pre transfers "

E) "P.II.5. Other short-term contingent claims on transfers'
contains the expected short-term receivables arising from subsidies, grants,
donations, subsidies, levies, non-repayable financial assistance, subsidies or donations
not mentioned in "P.II.1. Short-term receivables
conditional on pre-transfer "and" P.II.3.
Contingent short-term receivables from foreign transfers'

F) 'P.II.6. Other short-term contingent liabilities from transfers "includes
short-term estimated liabilities subsidies, grants, contributions
subsidies, levies, non-repayable financial assistance, subsidies or cash donations
not mentioned in" P.II.2. Short-term contingent liabilities from pre
transfers "and" P.II.4. Short-term contingent liabilities from
foreign transfers '.'.

115th In the title of § 52, the words "and other contingent assets" are deleted.

116th In § 52. a) and b), the words "for example, backups" the words
"and earnest".

117th In § 52 at the end of the letters c) and d) the words "or
rents".

118th In § 52 letter e) and f) are added:

"E)" P.IV.5. Short contingent claims from shared taxes "
contains, in the case of local governments short
anticipated claims or income arising from the redistribution of taxes under the law regulating
budgetary allocation of taxes

F) 'P.IV.6. Long-term contingent claims from shared taxes "includes
if local governments long anticipated
assets or income arising from the redistribution of taxes under the law governing
budgetary allocation of taxes."

119th In § 52 at the end of letter l), the comma is replaced by a dot and the letters m)
n) shall be deleted.

120th Under § 52 the following § 52a, including the heading reads:

"§ 52a

Long contingent claims of transfers and long-term contingent liabilities from transfers


A) "PV1. Long-term contingent claims on pre-transfer "
contains, in the case of government departments
long anticipated receivables from the European Union due to pre
subsidies provided from the budget of the European Union in the following departments
State

B) "PV2. Long-term contingent liabilities from pre transfers "
contains, in the case of government departments long anticipated
commitments to the European Union by virtue of pre
subsidies provided from the budget of the European Union in the following departments
State

C) "PV3. Long-term contingent claims on foreign transfers'
contains the expected long-term receivables arising from subsidies, grants,
donations, subsidies, levies, non-repayable financial assistance, subsidies or
monetary donations, for entities domiciled abroad except
contingent claims reported in "PV1. Long
contingent claims on pre-transfer "

D) "PV4. Long-term contingent liabilities from foreign transfers'
includes long-term estimated liabilities subsidies, grants,
donations, subsidies, levies, non-repayable financial assistance, subsidies or
monetary donations, and to entities established abroad,
excluding contingent liabilities recognized in "PV2. Long-term contingent liabilities from pre
transfers "

E) "PV5. Other long-term receivables conditional transfers "
contains the expected long-term receivables arising from subsidies, grants,
donations, subsidies, levies, non-repayable financial assistance, subsidies or donations
not mentioned in" PV1. Long-term receivables
conditional on pre-transfer "and" PV3. Long-term receivables
contingent of foreign transfers'

F) "PV6. Other long-term contingent liabilities from transfers "includes
long-term estimated liabilities subsidies, grants, contributions
subsidies, levies, non-repayable financial assistance, subsidies or cash

Donations specified in "PV2. Long-term contingent liabilities from pre
transfers "and" PV4. Long-term contingent liabilities from
foreign transfers '.'.

121st In § 53 the number "V" is replaced by "VI" and the word "commitments"
is replaced by the word "debt".

122nd In § 53 point. a) the words "lease agreements" shall be replaced
"operating leases", the word "lease" shall be deleted and the end
text of letter a) the words "operating leases".

123rd In § 53 point. b) the word "lease agreements" shall be replaced
"operating leases", the word "lease" shall be deleted and the end
text of letter b) the words "operating leases".

124th In § 53 letter c) and d) are added:

"C)" P.VI.3. Short-term contingent liabilities from finance leases "
contains the amount of payments that the entity supposedly short-term
payable in respect of concluded contracts on financial leasing,

D) "P.VI.4. Long-term contingent liabilities from finance leases "
contains the amount of payments that the entity will pay long-term
supposedly arising from contracts on financial leasing".

125th In § 53 point. g) the words "people used" the words
"charge or used" and the words "in points" shall be inserted
"a)".

126th In § 53 point. h) the words "people used" the words
"charge or used" and the words "in points" shall be inserted
"b)".

127th § 54 including the title reads:

"§ 54

Other contingent liabilities, and other contingent liabilities, and other contingent liabilities


(1) Item

A) "P.VII.1. Short-term contingent liabilities from contracts for the acquisition of fixed assets
"includes short-term future debts arising from the performance of
treaties relating to the acquisition of fixed assets,

B) "P.VII.2. Long-term contingent liabilities from contracts for the acquisition of fixed assets
'includes long-term future debts arising from the performance of
treaties relating to the acquisition of fixed assets,

C) "P.VII.3. Short-term contingent liabilities from other contracts "includes
future short-term debts arising from the performance of contracts, except for contracts
according to a), for example in respect of rents or rents

D) "P.VII.4. Long-term contingent liabilities from other contracts "includes
long-term future debts arising from the performance of contracts, with the exception
contracts pursuant to subparagraph b), for example in respect of rents or rents

E) "P.VII.5. Short-term contingent liabilities of the tools
co-financed from abroad "contains short-term estimated liabilities or expenditures
basis of individual decisions of the competent bodies regarding
funds from instruments financed from abroad

F) 'P.VII.6. Long-term contingent liabilities of the tools
co-financed from abroad "contains the expected long-term commitments or expenditures
basis of individual decisions of the competent bodies regarding
funds from instruments financed from abroad

G) "P.VII.7. Short-term contingent liabilities arising from legal
regulations and other activities of the legislative, executive or judicial "
including short-term future obligation to carry on the activities
legislative, executive or judicial, unless steps have been taken
pointing to the decision of a body of legislative, executive or judicial,
with the exception of cases reported in "P.VII.11.
Short-term contingent liabilities from litigation, administrative proceedings or other proceedings "

H) "P.VII.8. Long-term contingent liabilities arising from legal
regulations and other activities of the legislative, executive or judicial "
includes long-term future obligation to carry on the activities
legislative, executive or judicial, unless steps have been taken
pointing to the decision of a body of legislative, executive or judicial,
with the exception of cases reported in "P.VII.12. Long
contingent liabilities from litigation, administrative proceedings or other proceedings "

I) "P.VII.9. Short-term contingent liabilities from guarantees provided
disposable "includes short-term guarantees given entity
in individual cases unrelated to a predetermined

Program or a project providing guarantees in specific cases or
defined group of persons,

J) "P.VII.10. Long-term contingent liabilities from guarantees provided
disposable "includes long-term guarantees provided by the entity
in individual cases unrelated to a predetermined
program or a project providing guarantees in cases defined or defined group of persons
, || |
K) "P.VII.11. Short-term contingent liabilities from guarantees provided
other "includes short-term guarantees given entity
not mentioned in" P.VII.9. Short-term contingent liabilities from guarantees provided
disposable "

L) "P.VII.12. Long-term contingent liabilities from guarantees provided
other "includes long-term guarantees given by an entity other than
in" P.VII.10. Long-term contingent liabilities from guarantees provided
disposable "

M) "P.VII.13. Short-term contingent liabilities from litigation, administrative proceedings and other
management "includes the short-term future obligations to fulfill
based on individual decisions of the competent state authorities,
government or the courts if the relevant proceedings have already been initiated, || |
N) "P.VII.14. Long-term contingent liabilities from litigation, administrative proceedings and other
management "includes long-term future obligations to fulfill
based on individual decisions of the competent state authorities,
government or the courts if the relevant proceedings have already been initiated.

(2) Item

A) "P.VIII.1. Other short-term contingent assets "include short
fact that express the permanent or temporary increase in assets during
meet predetermined conditions, such as the possibility of drawing
overdraft account with a bank, savings or credit
team | ||
B) "P.VIII.2. Other long-term contingent liabilities "includes long-term
fact that express the permanent or temporary increase in assets during
meet predetermined conditions, such as the possibility of drawing
overdraft account with a bank, savings or credit
team | ||
C) "P.VIII.3. Other short-term contingent liabilities "includes short
fact that express the permanent or temporary increase in liabilities during
meet predetermined conditions,

D) "P.VIII.4. Other long-term contingent liabilities "includes long-term
fact that express the permanent or temporary increase in liabilities during
meet predetermined conditions.".

128th § 54 including the title reads:

"§ 54

Other contingent liabilities, and other contingent liabilities, and other contingent liabilities


(1) Item

A) "P.VII.1. Short-term contingent liabilities from contracts for the acquisition of fixed assets
"includes short-term future debts arising from the performance of
treaties relating to the acquisition of fixed assets,

B) "P.VII.2. Long-term contingent liabilities from contracts for the acquisition of fixed assets
'includes long-term future debts arising from the performance of
treaties relating to the acquisition of fixed assets,

C) "P.VII.3. Short-term contingent liabilities from other contracts "includes
future short-term debts arising from the performance of contracts, except for contracts
according to a), for example in respect of rents or rents

D) "P.VII.4. Long-term contingent liabilities from other contracts "includes
long-term future debts arising from the performance of contracts, with the exception
contracts pursuant to subparagraph b), for example in respect of rents or rents

E) "P.VII.5. Short-term contingent liabilities arising from legal
regulations and other activities of the legislative, executive or judicial "
including short-term future obligation to carry on the activities
legislative, executive or judicial, unless steps have been taken
pointing to the decision of a body of legislative, executive or judicial,
with the exception of cases reported in "P.VII.11.
Short-term contingent liabilities from litigation, administrative proceedings or other proceedings "

F) 'P.VII.6. Long-term contingent liabilities arising from legal
regulations and other activities of the legislative, executive or judicial "
includes long-term future obligation to carry on the activities

Legislative, executive or judicial, if already taken steps towards
decision of a body of legislative, executive or judicial,
with the exception of cases reported in "P.VII.12. Long
contingent liabilities from litigation, administrative proceedings or other proceedings "

G) "P.VII.7. Short-term contingent liabilities from guarantees provided
disposable "includes short-term guarantees given entity
in individual cases unrelated to a predetermined
program or a project providing guarantees in cases defined or defined group of persons
, || |
H) "P.VII.8. Long-term contingent liabilities from guarantees provided
disposable "includes long-term guarantees provided by the entity
in individual cases unrelated to a predetermined
program or a project providing guarantees in cases defined or defined group of persons
, || |
I) "P.VII.9. Short-term contingent liabilities from guarantees provided
other "includes short-term guarantees given entity
not mentioned in" P.VII.7. Short-term contingent liabilities from guarantees provided
disposable "

J) "P.VII.10. Long-term contingent liabilities from guarantees provided
other "includes long-term guarantees given by an entity other than
in" P.VII.8. Long-term contingent liabilities from guarantees provided
disposable "

K) "P.VII.11. Short-term contingent liabilities from litigation, administrative proceedings and other
management "includes the short-term future obligations to fulfill
based on individual decisions of the competent state authorities,
government or the courts if the relevant proceedings have already been initiated, || |
L) "P.VII.12. Long-term contingent liabilities from litigation, administrative proceedings and other
management "includes long-term future obligations to fulfill
based on individual decisions of the competent state authorities,
government or the courts if the relevant proceedings have already been initiated.

(2) Item

A) "P.VIII.1. Other short-term contingent assets "include short
fact that express the permanent or temporary increase in assets during
meet predetermined conditions, such as the possibility of drawing
overdraft account with a bank, savings or credit
team | ||
B) "P.VIII.2. Other long-term contingent liabilities "includes long-term
fact that express the permanent or temporary increase in assets during
meet predetermined conditions, such as the possibility of drawing
overdraft account with a bank, savings or credit
team | ||
C) "P.VIII.3. Other short-term contingent liabilities "includes short
fact that express the permanent or temporary increase in liabilities during
meet predetermined conditions,

D) "P.VIII.4. Other long-term contingent liabilities "includes long-term
fact that express the permanent or temporary increase in liabilities during
meet predetermined conditions.".

129th In § 55 paragraph. 1 introductory part of the words "Part
valuation of intangible and tangible assets"
words "or part thereof".

130th In § 55 paragraph. 1 point. f) the word "property" is replaced
"sharecroppers or immovable property '.

131st In § 55 at the end of paragraph 1 is replaced by a comma and
letter k), which reads:

"K) the right to build, if it is the intention of the entity to implement build
compliant construction law and is therefore not right to build reporting pursuant to § 14 paragraph
. 3 point. h) or not part of the valuation under "BI
Inventories". ".

132nd In § 55 paragraph. 2 point. b) the words "cost tenant"
inserted the words' or tenants' and the words' putting leased "the words
" or propachtovaného ".

133rd In § 55 at the end of paragraph 2 is replaced by a comma and a letter
j) is added:

"J) in the case of land being reported in the item" A.II.1. Lands'
not included in the valuation of tangible fixed assets shown under
"A.II.3. Construction "," A.II.5. Perennial crops "and
" A.II.7. Other tangible assets "pursuant to § 14 para. 7 point.
B). ".

134th In § 55 paragraph. 3, third and fourth sentence are deleted.


135th In § 55, after paragraph 3 the following paragraph 4 is added:

"(4) Technical evaluation means interventions
intangible assets and tangible fixed assets put into use, which
they change its purpose or technical parameters or
expansion of facilities or usability of the property including extensions
extensions and alterations, if incurred costs will award
set for individual reporting of fixed assets according to § 11 paragraph
. 2 and § 14 para. 9. ".

Former paragraphs 4-7 become paragraphs 5 to 8

136th In § 55, the following paragraphs 9 to 11 are added:

"(9) Linked If the right to build multiple buildings, enters
costs associated with the acquisition of the building proportion of the value of construction law.

(10) In the event of termination of satisfactory construction law, construction law construction
which is part of the valuation of the building, does not discard;
provisions for the fulfillment of accounting policies in connection with the fulfillment of § 26 par. 3 of the Act
are not affected.

(11) In the case of the acquisition of rights of construction on the site and time of its
in a state ready for use in accordance with § 14 para. 12
costs associated with the acquisition of construction rights included in the technical evaluation of this project by
paragraph 4.

(12) If the right buildings before the time at which the right to build
established, and at the same time established new building right to the same
entity, not to the exclusion of the defunct building right or || | compliant construction law, construction and paragraph 1, letter e) shall apply mutatis mutandis
. ".

137th In § 57 par. 1, the word "loan" is replaced by "loans".

138th In § 65 par. 1, "and form the basis of particular
inventory of assets" is deleted and the second sentence is deleted.

139th In § 66 para. 1 the words "Fixed assets", the words
"or part thereof".

140th In § 66 para. 6 of the word "property" is replaced by "immovable
things."

141st In § 66 para. 7 point. f) the word "rent" is replaced by "
rent or lease."

142nd In § 66, the following paragraph 10 is added:

"(10) If the expected period of use of the building compliant with the law
buildings less than the agreed period for which the right to build established,
entity amortization schedule into account the potential value of the rights
buildings on disposal of construction . If the agreed period for which the right
structures set up shorter than expected period of use of the structure satisfactory
construction law, the entity amortization schedule
this fact into account the potential value of the building at its disposal. ".

143rd In § 67 para. 1, the word "commitment" is replaced by "debts".

144th In § 68 para. 1 point. d) the word "commitment" is replaced by
"debt" and the words "and received prepayments", the words
"and earnest".

145th In § 68 para. 2, the word "commitment" is replaced by "debt" and the words
'and business' are deleted.

146th In § 72 par. 3 and 4 the word "commitment" is replaced by "debts".

147th In § 73 para. 1, the word "loan" is replaced by "lending".

148th In § 75, the words "Land Fund of the Czech Republic" is replaced
"State Land Office."

149th Appendixes Nos. 1 and 2 added:

"Annex no. 1 to Decree no. 410/2009 Coll.



















Annex no. 2 to Decree no. 410/2009 Coll.









150th Annex no. 5 reads:

"Annex no. 5 to Decree no. 410/2009 Coll.












































151st In Annex no. 7 in the name of a synthetic account 022
word "Independent", the word "material" for synthetic account "032 - Cultural
items", the following two synthetic accounts "035 - Long-term
intangible assets held for sale "and" 036 - tangible assets
held for sale "in the name of the synthetic account 082
after the word" separate "the word" physical "and the word" file "is inserted || | word "material" in the name of the synthetic account 164
after the word "separate" the word "physical" and the word "file" is inserted

Word "material" in the name of the synthetic account 196, the words "due
taxes" are replaced by "tax administration", synthetic account is deleted 197, 318
synthetic account is deleted, the title synthetic Account 319 words
"of shared" is replaced by "redistributed" synthetic
323 account is deleted, the name of the synthetic account 325, the words "a deposit"
deleted, synthetic accounts 327, 328 and 329 are repealed in the name
synthetic account 336, the words "Reckoning with institutions
social security and health insurance" is replaced by "
social security" for synthetic account 336, the following accounts "337 -
health insurance "and" 338 - Retirement savings. "

152nd In Annex no. 7 accounting group 35 reads:

"Accounting Group 35 - Receivables and payables from tax administration
351 - Advances received
taxes 352 - Receivables from tax administration
353 - overpaid taxes
354 - Liabilities from refunds of indirect taxes | || 355 - Reversal of tax redistribution
356 - receivables from execution and other dealing with foreign

assets 357 - Liabilities of execution and other dealing with foreign

assets 358 - Other receivables from tax administration
359 - Other liabilities from tax administration ".

153 above. In Annex no. 7 in the name of a synthetic account 432, the word "past"
replaced by the word "preceding" in the name of the synthetic account 539
words "tax overpayment" is replaced by "indirect taxes", the || | name of a synthetic account 543, the words "Gifts" the words "and other
gratuitous surrender" in the name of account group 93, 94 and 95, the words "93, 94 and 95
- Another contingent claims and other contingent assets "
replaced by" 93 and 94 - Another contingent claims "synthetic accounts
949 and 951 are deleted, in the name of account group 97 and 98, the words"
and other contingent liabilities "are deleted names, synthetic
accounts 981 and 982, the word "provided security" is replaced by "one-off guarantees granted
" for synthetic account 982 the following two
synthetic accounts "983 - Short-term contingent liabilities from granted || | guarantee of others "and" 984 - Long-term contingent liabilities from guarantees provided
other "synthetic accounts 985 and 986 are deleted in the title
accounting group 99, the words" Compensatory bills "are replaced by" Other contingent
assets and other contingent liabilities and equalization accounts "and
inserted four new synthetic accounts" 991 - Other current
contingent assets "," 992 - Other long-term contingent assets "," 993 -
Other short-term contingent liabilities "and" 994 - Other long-term
contingent liabilities ".

154th In Annex no. 7 synthetic accounts 371 and 372 are deleted for synthetic
account 374, a new synthetic account "375 - Cast
short transfers" in the name of account group 39, the words "and
equalization accounts "deleted, synthetic account 396, 458 and 468 shall be repealed,
for synthetic account" 472 - Long-term advances received "shall be inserted
synthetic account" 475 - Mediation long transfers "for
synthetic account 572 is inserted synthetic account "575 - expenses
selected by the central government for pre transfers"
for synthetic account 672, a new synthetic account "675 - Proceeds
selected by the central government of pre-transfers" || | synthetic account 902 for the following two synthetic accounts "905 -
discarded receivables" and "906 - discarded obligations". The existing synthetic
bill 903 is referred to as synthetic account 909

155th In Annex no. 7 accounting group 91 reads:

"Accounting Group 91 - Short-term receivables conditional transfers and
short-term contingent liabilities from transfers

911 - Short-term contingent claims on pre-funding transfers 912 -
term contingent liabilities from pre transfers 913 -
Short contingent claims on foreign transfers 914 -
term contingent liabilities from foreign transfers 915 - Other
contingent short-term receivables 916 transfers - Other current
contingent liabilities from transfers. "

156th In Annex no. 7 in the names of ledger accounts 939 and 941, the word "
instruments financed from abroad" are replaced by "shared
taxes."


157th In Annex no. 7, the synthetic account 948 inserted
group of accounts 95, added:

"Accounting Group 95 - Long-term receivables conditional transfers and
long-term contingent liabilities from transfers
951 - Long-term contingent claims on pre-transfer

952 - Long-term contingent liabilities from pre
transfers
953 - long-term contingent claims on foreign transfers

954 - long-term contingent liabilities from foreign transfers

955 - Other long-term contingent claims
of
transfers 956 - Other long-term contingent liabilities arising from transfers. "

158th In Annex no. 7 synthetic accounts 975 and 976 are deleted.

Art. II
Transitional provisions


First The provisions of Decree no. 410/2009 Coll., As amended, effective from the date of entry into force of this regulation
shall be used for the first time in the fiscal year that started
first January 2014 and later, unless otherwise following points.

Second Contributory organizations established by the state body shall bring
financial statements prepared on 31 March 2014 and 30 June 2014, 30th
September 2014 and 31 December 2014 in "M. Additional information regarding the revenue and expenditure
"Annex no. 5 only items indicated
combination of uppercase letters of the Latin alphabet and Roman numerals in column 1.

Third Government departments, local governments and associations of municipalities
bring in financial statements prepared on 31 March 2014 and 30 June 2014
, September 30, 2014 and December 31, 2014 under "N.
Additional information on the item profit and loss "AI13. Wage costs ''
Annex no. 5 only entries in columns 1, 3 and 5

Fourth In the case of financial statements in accordance with § 19 para. 1 and 3 of Law no.
563/1991 Coll., On Accounting, as amended, in the fiscal year 2014
entity shall apply the pattern sheet under § 4 para . 1
Decree no. 410/2009 Coll., as amended by this ordinance, pattern
profit and loss under § 5 para. 1 of Decree no. 410/2009 Coll., as amended by this ordinance
, and the pattern of the Annex pursuant to § 8 of Decree no. 410/2009 Coll., as amended
this decree, referred to as "mODEL FOR tHE YEAR 2014 'in the relevant Annex
Decree no. 410/2009 Coll., as amended by this ordinance .

Fifth Intangible assets reported at December 31, 2013 the balance sheet items
"AI1. Research and development "to" AI6.
Other intangible assets ", which is December 31, 2013 awarded by
§ 27 paragraph. 1 point. h) of the Act, from January 1, 2014 are presented under
sheet "ai10. Intangible assets held for sale ".

6th Tangible assets reported at December 31, 2013 the balance sheet items
"A.II.1. Land "to" A.II.7. Other tangible assets
", which is valued at 31 December 2013 according to § 27 para. 1 point.
H) of the Act, from January 1, 2014 shows the balance sheet item "A.II.11.
Tangible assets held for sale ".

7th Status of balance sheet items "B.II.8. Claims arising from taxes and similar levies
"reported on 31 December 2013 shows a government department which manages
taxes from January 1, 2014 in balance sheet items" B.II.19.
Receivables from the tax administration "to" B.II.22. Other receivables from government
taxes. "

8th Status of balance sheet items "B.II.9. Receivables from shared taxes "
reported on 31 December 2013 exhibits from 1 January 2014 government department
which is the tax, the balance sheet items" B.II.19.
Receivables from the tax administration "to" B.II.22. Other claims of tax administration, "and other
selected entity in the balance sheet item" B.II.8. Receivables from
redistributed taxes. "

9th Status of balance sheet items "B.II.11. Settlement with social institutions
security and health insurance "reported on 31 December 2013 since
first January 2014 recorded in the balance sheet items "B.II.10.
Social Security "B.II.11. Health insurance "or" B.II.12.
Retirement savings. "

10th State balance sheet items "D.III.10. Advances received tax "to" D.III.12.
Liabilities from shared taxes "reported on 31 December 2013 to 1 January 2014
recognized in balance sheet items" D.III.22. Advances received tax "to
" D.III.27. Other liabilities of tax administration ".

11th Status of balance sheet items "D.III.15. Settlement with social institutions
security and health insurance "reported on 31 December 2013 from

First January 2014 recorded in the balance sheet items "D.III.12.
Social Security "D.III.13. Health insurance "or" D.III.14.
Retirement savings. "

12th Status of balance sheet items "A.IV.5. Long-term receivables from tools
financed from abroad "reported on 31 December 2014, from 1 January 2015
recognized in balance sheet item" A.IV.7.
Mediation term transfers, "or" A.IV.6. Long-term prepayments on
transfers "or" B.II.16. Receivables from persons outside
selected government institutions "or" B.II.17. Receivables from certain
central government institutions. "

13th Status of balance sheet items "B.II.27. Short-term instruments
financed from abroad "reported on 31 December 2014, from 1 January 2015
recognized in balance sheet items" B.II.27. Short-term advances on transfers
"or" B.II.28.
Mediation short-term transfers, "or" B.II.16. Receivables from persons outside
selected government institutions "or" B.II.17. Receivables from certain
central government institutions. "

14th Status of balance sheet items "D.III.34. Advances received at
transfers "reported on 31 December 2014, from 1 January 2015
recognized in balance sheet items" D.III.32. Advances received on transfers "
or" D.III.33. Mediation of short-term transfers, "or" D.III.18.
Owed to persons outside the selected government institutions "or" D.III.19.
Commitments to selected central government ".

15th Status of balance sheet items "D.II.7. Long-term liabilities of the tools
financed from abroad "reported on 31 December 2014, from 1 January 2015
recognized in balance sheet items" D.II.9.
Mediation term transfers, "or" D.II.8. Long-term prepayments received on
transfers "or" D.III.18. Liabilities to persons outside
selected government institutions "or" D.III.19. Liabilities to selected
central government institutions. "

16th Status of balance sheet items "D.II.9. Long-term prepayments received on
transfers "reported on 31 December 2014, from 1 January 2015
recognized in balance sheet items" D.II.8. Long-term prepayments received on transfers "or
" D.II.9. Mediation term transfers, "or" D.III.18.
Owed to persons outside the selected government institutions "or" D.III.19.
Commitments to selected central government ".

17th Status of balance sheet items "D.III.33. Short-term instruments
financed from abroad "reported on 31 December 2014, from 1 January 2015
recognized in balance sheet items" D.III.32. Short-term advances received
on transfers, "or" D.III.18. Liabilities to persons outside the selected
government "or" D.III.19. Liabilities to selected
central government institutions "or" D.III.33. Mediation short transfers ".

18th Status items profit and loss "A.III.1.
Costs selected by the central government to transfer "reported on 31 December 2014
under" Current period "in fiscal year 2015
recorded under profit and loss" A.III.1.
Costs selected by the central government to transfer "or" A.III.3. Expenses
selected by the central government for pre-transfer "
column" Last accounting period ".

19th Status items profit and loss "B.IV.1. Revenues
selected from central government transfers "reported on 31 December 2014
under" Current period "in fiscal year 2015 shows
under profit and loss" B.IV.1. Revenues
selected central government from transfers, "or" B.IV.3. Revenues selected
central government transfers from pre "column
" Previous period ".

20th Status off-balance sheet items "PV3. Short-term contingent liabilities due for consideration
use of another's property for any other reason "
reported at December 31, 2013 from January 1, 2014 are presented under off-balance sheet
" P.VI.7. Short-term contingent liabilities on account of the use
foreign property or its acceptance for any other reason. "

21st Status off-balance sheet items "PV4. Long-term contingent liabilities due for consideration
use of another's property for any other reason "
reported at December 31, 2013 from January 1, 2014 are presented under off-balance sheet
" P.VI.8. Long-term contingent liabilities on account of the use of

Foreign property or its acceptance for any other reason. "

22nd Status off-balance sheet items "PV1. Short-term contingent liabilities from leasing contracts
"reported on 31 December 2013 to 1 January 2014
recorded under off-balance sheet" P.VI.1. Short-term contingent liabilities from operating leases
"or" P.VI.3. Short-term contingent liabilities from financial leasing
".

23rd Status off-balance sheet items "PV2. Long-term contingent liabilities from leasing contracts
"reported on 31 December 2013 to 1 January 2014
recorded under off-balance sheet" P.VI.2. Long-term contingent liabilities from operating leases
"or" P.VI.4. Long-term contingent liabilities from financial leasing
".

Art. III
Efficiency


This decree comes into force on 1 January 2014, except
provisions of Article I, para. 4, 18, 36, 41, 79, 80, 88, 94, 108, 111, 112, 113
, 114, 118, 120, 128, 154, 155, 156, 157 and 158, which
become effective on 1 January 2015.
Minister
:

Ing. Fischer, CSc.