Keeping Separate Records Of Expenses And Income Of The Holder Of The Post. License

Original Language Title: o vedení oddělené evidence nákladů a výnosů držitele pošt. licence

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Read the untranslated law here: https://portal.gov.cz/app/zakony/download?idBiblio=79126&nr=465~2F2012~20Sb.&ft=txt

465/2012 Sb.



DECREE



of 17 May. December 2012



on the method of keeping separate records of expenses and income of the holder of the postal

license



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:



§ 1



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

assigned.



(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.



§ 2



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.



§ 3



(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.



§ 4



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.



§ 5



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.



§ 6



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.



Annex



Statements-the results of the separate registration