Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=79126&nr=465~2F2012~20Sb.&ft=txt
of 17 May. December 2012
on the method of keeping separate records of expenses and income of the holder of the postal
Czech Telecommunication Office lays down pursuant to section 41 of the Act No. 29/2000 Coll., on the
postal services and on amendments to certain laws (the law on postal
services), as amended by Act No. 221/2009 Coll., to implement section 33a paragraph 1. 2
the Act on postal services:
The methodology for the special-purpose breakdown of costs and revenues and their matching
(1) the holder of a postal license costs and revenues to be broken down according to the purpose of the
which were incurred by or to which they relate. This breakdown is at least
so detailed to each basic service contained in the mail
the licence was counted separately. Other services may be grouped together in a
so many groups, so as not to call into question the purpose of a separate registration.
(2) the holder of a postal license in special-purpose cost breakdown distinguishes between
in accordance with paragraph 1 of the processes and activities in connection with the use of mail
network in the provision of postal services.
(3) for the economically justified costs costs that were
incurred for the purpose of providing the services and include direct labor and
other personnel costs, other direct costs and technologically necessary
the common costs. Economically justified costs cannot be accepted costs
listed in table 5 in the annex to this Decree. These costs are
(4) the direct costs of the postal licence holder assigns directly to the activities of the
or service, which are directly related to. For the common costs shall be
indirect costs (overhead), and other costs. Indirect cost assigned
the holder of the postal licence on the basis of causation with the processes,
activities or services provided by binding to another category
costs or other technical value, expressed in the form
allocation keys. Other costs (overhead) assigns the mail holder
license by binding to the already assigned costs.
(5) for the assignment of costs and benefits that are common to both
the services provided on the basis of the postal licence, as well as for other services
the postal license holder will use the same allocation keys.
Manner of keeping separate records of expenses and revenues
(1) the holder of the postal licence leads a separate records of expenses and revenues
in such a way as to make it possible to clearly distinguish between costs and revenues
on each of the basic services included in its postal license and the
other postal services.
(2) the holder of a postal license distinguishes costs in accordance with their
organizational structure in the IC accounting system so that the
has captured instead of costs. Even in the event that the holder of the postal
the license does not lead in-house accountancy, leads a separate register
costs and revenues in the system of cost centers.
(3) the holder of the postal licence leads separately the costs
No, and nekalkulované income according to table 5 referred to in
the annex to this Decree.
(4) a separate record of the direct costs, indirect costs and other
the cost of mailing the license holder leads so that it is based on the valuation according to
the law on accounting.
(5) the holder of the postal licence leads a separate records of expenses and revenues
so that it is demonstrable that no costs or revenues have not been
counted or assigned more than once. Registration must be complete,
clear and conclusive.
(1) Separate records of expenses and revenues of other postal services
postal services that are similar to the qualitative characteristics
basic services included in its postal license holder leads
the postal license so that you can verify that there is no cross-
funding between these services and basic services.
(2) expenses and income from other mail services that are not
similar to the basic services, the holder of the licence may have mail in
Summary for all of these services.
(3) the costs and benefits of the services, the holder of the postal nepoštovních
the license report in summary for all of these services. Register the cost and
revenue nepoštovních services provided with the use of some parts of the
the postal network of the postal licence holder shall ensure that in such a way as to
He was able to submit to the Office when verifying the net cost of the provision of
basic services, the details of these costs and benefits.
(4) the costs and revenues for services associated with access to postal
infrastructure leads the holder of licenses separately for each mailbox
the offered service access.
A reasonable profit
A reasonable profit for holders of postal licences shall be as profitable
a premium of 8.7% to economically eligible costs associated
basic postal services.
The structure of the information to be reported
The postal license holder shall submit the results of the separate records of costs and
revenue through the statements referred to in the annex to this Decree.
The effectiveness of the
This Decree shall enter into force on 1 January 2000. January 1, 2013.
President Of The Council:
PhDr. Dvorak, CSc., r.
Statements-the results of the separate registration
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