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Change The Decrees For The Implementation Of The Accounting Act For Nepodnikatele

Original Language Title: Změna vyhlášky k provedení zákona o účetnictví pro nepodnikatele

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471/Sb.



DECREE



of 20 December. December 2013,



amending Decree No 504/2002 Coll., which implements certain

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

regulations for business units, in which the main subject of activity

is not a business, if charged in the double-entry accounting system, as amended by

amended



The Ministry of Finance shall determine in accordance with § 37 b, para. 1 of Act No. 563/1991

Coll., on accounting, as amended by law No 437/2003 Coll. and Act No 304/2008

Coll., to implement section 4, paragraph 4. 2, § 14 para. 1, § 18 para. 4:



Article. (I)



Decree No. 504/2002 Coll., which implements certain provisions of the Act

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

Unit in which the principal activity is not a business, if

be accounted for in the system of double-entry accounting, as amended by Decree No. 476/2003

Coll., Decree No. 548/2004 Coll., Decree No. 400/2005 Coll. and Decree No.

471/2008 Coll., is amended as follows:



1. In article 2 (2). 1 (b)):



"(b)) associations under the civil code,".



Footnote 2 shall be deleted, and that including a link to the note under

line.



2. In article 2 (2). 1 (f)) including footnote 6 is deleted.



Subparagraph g) to (j)) shall become letters (f)) to (i)).



3. In article 2 (2). 1, the word "and" is replaced by a comma and at the end of the text of the letter

(f)), the following words "and the Constitution under the civil code".



Footnote 7 is repealed, and including a link to the note under

line.



4. In article 2 (2). 1 at the end of the text of subparagraph (g)) the following words "

of the civil code ".



Footnote 8 is deleted, including the references to the note below

line.



5. In article 2 (2). 1 (b). I), the word "company" shall be replaced by

"corporations".



6. In section 4, paragraph 4. 4, the words "that starts to operate," shall be replaced by

the words "at the time of the creation or establishment".



7. In article 7 (2). 2, the words "from the amount established by law of the

of revenue (hereinafter referred to as "technical evaluation"), subject to compliance with the obligations

referred to in paragraph 1 "are replaced by the words", from the amount of the award

established for the reporting of individual intangible assets

in "A.I. intangible fixed assets total" under paragraph 1 ".



8. In article 7 (2). 9, after the words "long-term backup", the words "and

závdavky ".



9. In section 8 paragraph 1. 1, the word "goods" is replaced by the word "stocks" and to

the end of the paragraph, the following sentence "this item does not include components

the land, which are depreciated and reported as assets or its

part in the item "a. II. 3. The construction "," a. II. 5. Perennial

crops "," a. II. 8. Other tangible fixed assets "under paragraph 10

letters and), and (d)). ".



10. In § 8 para. 2, after the words "and the like" is inserted after the word "tangible".



11. In § 8 para. 4, after the letter a) insert a new subparagraph (b)), which read as follows:



"(b)) the right to build, if not the intent of the business units to implement construction

complying with the law construction, and therefore it is not reported as part of the awards

construction works under subparagraph (a)), or as part of the award within the item "B.I.

Stocks of ".".



Subparagraph (b)) to (g)) shall become point (c)) to (h)).



12. In section 8 paragraph 1. 4 (b). e), the words "under a special legal

Regulation ' shall be replaced by the words "; in the case of common parts of immovable property,

including co-ownership share on the land, paragraph 1 shall apply

Similarly, ".



13. in § 8 para. 5 provisions of the introductory part, the words "and (II). 4.

A separate "following the word" material "and the words" and ", the following

the word "material".



14. in § 8 para. 5 (b). a) after the word "separate" shall be replaced

"material", after the word "separate" shall be inserted after the word "material" and the words

"and" shall be inserted after the word "material".



15. In § 8 para. 6 the provisions of the introductory part, the words ' and (II). 4.

A separate "following the word" material ", the words" and ", the following

the word "material", the words "and that from the amount provided for by the law on taxes

income, if the entity has the right to post about it and depreciate it "

are replaced by the words "and the amount of the awards set for reporting

the individual fixed assets in the item "a. II. 3. The construction "

and "a. II. 4. Separate tangible movable assets and sets of tangible movable

"things".



Footnote # 15 is deleted.



16. in § 8 para. 6 letter a) is added:



"and the assets referred to in §) 28 para. 5 of the Act, ".



17. in § 8 para. 9, after the word "includes" following the word "material" and

the words "where appropriate", the following files for the word "material".



18. in § 8 para. 10 (a). (c)), after the words "and (II). 4. A separate "is inserted

the word "material" and the words "and" shall be inserted after the word "material".



19. in section 8 shall at the end of paragraph 10, the dot is replaced by a comma and the following

the letter d), which read as follows:



"d) easement to the land and the building with the exception of usufruct, if

are not reported as part of the valuation items "and (II). 3. The construction "or

as part of the award within the item "B.I. stocks". ".



20. In § 8 para. 12, after the words "long-term backup", the words "and

závdavky ".



21. in § 9 para. 1 (b). and), the word "company" shall be replaced by

"the Corporation".



22. in § 9 para. 2, the words "special legal předpisu16)," are replaced by

the words "of the law on commercial corporations".



Footnote 16 is hereby repealed.



23. in § 9 para. 5, the word "Loan" shall be replaced by the word "Lease" and the word

the "loan" shall be replaced by the words "in particular" the lease.



24. in § 9 para. 6, the word "loan" shall be replaced by the word "lease" and

the word "includes" shall be inserted after the word "particularly".



25. in § 9 para. 7, after the word "rent" is inserted after the word "material".



26. in paragraph 10, the words "accumulated depreciation" is inserted to separate the word "material" and

After the words "things and" shall be inserted after the word "material".



27. in paragraph 11 (1) 1 (b). (f)), after the word "other" inserted after the word "material".



28. in section 11 (1) 7, after the words "containing, in particular, the word" material "is inserted after"

and the word "immovable property" shall be replaced by the words "real estate".



29. in paragraph 11 (1) 8, after the words "contains the word

"material".



30. In paragraph 11 (1) 9, after the words "long-term backup", the words "and

závdavky ".



31. in § 12 para. 4, after the words "short term backup", the words "and

závdavky "and after the words" do not specify a backup ", the words" and závdavky ".



32. In § 14 para. 4, the words "real estate" is replaced by

"acquisition of immovable property".



33. In article 15, paragraph 1 reads:



"(1) the item" b. II. 14. Receivables to partners associated in the

the company "includes both short-term and long-term claims arising from the

the activities of the business units in the company, which has no legal personality, the

under the contract of the company concluded under the civil code for the

the other partners associated in this company. ".



Footnote 19 is repealed, including links to the note below

line.



34. In article 15, paragraph 2. 4, after the word "backup", the words "and závdavky".



35. In § 16 para. 3, after the words "on the accounts in the banks", the words

"or, for savings and credit cooperatives" and the words "If the Bank"

the words "or savings and credit cooperative".



36. In article 16(1). 7, the words "bank accounts" shall be replaced by "accounts in the

banks or credit unions ".



37. In section 20 (2). 1, the word "Bank" shall be deleted and the words "provided by the

Bank discount bills "are deleted.



38. In section 20 (2). 3, after the words "lease" is inserted after the word "material".



39. In section 20 (2). 4, after the words "prepayment" the words "and

závdavků ".



40. In section 20 (2). 7, the word "loan" shall be replaced by the word "lease".



41. In section 21 para. 1, in the first sentence and the second the word "obligations" be replaced by

the word "debts".



42. In paragraph 21 of the paragraph. 2 the word "commitments" shall be replaced by "debt".



43. In section 21 para. 3, after the words "prepayment" the words "and

závdavků ".



44. In paragraph 21 of the paragraph. 4 the words ' commitments to "shall be replaced by" debt ".



45. In paragraph 22 of the paragraph. 1 the words "commitments to" shall be replaced by "debt", and the phrase

the second is hereby repealed.



46. In paragraph 22 of the paragraph. 2 the word "commitments" shall be replaced by "debt".



47. In section 22 para. 3 the words "commitments to" shall be replaced by "debt".



48. In paragraph 2 of article 23. 1 the word "commitments" shall be replaced by "debt".



49. In § 23 para. 2 the word "commitments" shall be replaced by "debt".



50. in § 23 para. 3, the word "commitments" shall be replaced by "debt".



51. In § 23 para. 4, the word "commitments" shall be replaced by the word "debts", the words

"real estate" shall be replaced by the words "acquisition of immovable property" and

the words "commitments to" shall be replaced by the word "debts".



52. In § 23 para. 5, the word "commitments" shall be replaced by "debt".



53. In § 24 para. 1 the word "commitments" shall be replaced by the word "debts" and the word

"company" shall be replaced by the word "Corporation".



54. In section 24 paragraph 2 reads as follows:



"(2) the item" URB.III. 15. Payables to partners associated in the


the company "contains short-and long-term debts arising from activities

the business unit in the company, which has no legal personality, on the basis of

the contract of the company concluded pursuant to the civil code to the other

partners associated in this company. ".



55. In § 24 para. 4, the word "commitments" shall be replaced by the word "debts" and the words

"commitments to" shall be replaced by the word "debts".



56. In § 24 para. 5, the words "provided by a bank ' shall be deleted.



57. In § 24 para. 6, the words "provided by the Bank to discount bills of Exchange"

shall be deleted.



58. In § 24 para. 10, the word "commitments" shall be replaced by "debt".



59. In section 26 para. 3 (b). (c)), the words "commitments to relevant institutions"

shall be replaced by the word "costs".



60. In § 26 para. 5 (b). (h)), the words "bank charges" shall be replaced by

the words "charges related with the management of accounts with banks or savings and

credit unions ".



61. In § 26 para. 10, the word "personality" is replaced by

"personality" and the words "rent" are replaced by the words "the rent and

rents ".



62. In section 27 para. 4 (b). (g)), the word "commitments" shall be replaced by

"debt".



63. In section 27 para. 5 (b). (d)), the word "dividends" shall be replaced by

"profit sharing".



64. In section 27 para. 5 (b). (f)), the word "dividends" shall be replaced by the words "shares

the profit ".



65. In section 27 para. 7, the word "commitment" is replaced by "error" and the words

"commitments to" shall be replaced by the word "debts".



66. In § 30 paragraph 2. 1 (b). and), the word "entities" shall be replaced by

"personalities".



67. In § 30 paragraph 2. 1 (b). (g)), the word "commitments" shall be replaced by

"debt".



68. In section 30 paragraph 2. 1 (b). k), the word "commitments" shall be replaced by

"debt".



69. In § 30 paragraph 2. 1 (b). n), the word "commitments" shall be replaced by

"debt".



70. in section 30 paragraph 2. 1 (b). p), the words "amounts" is inserted the word ",

závdavků "and the word" commitments "shall be replaced by the word" debt ".



71. In § 30 paragraph 2. 1 (b). t), the word "Bank" is deleted.



72. In § 32 para. 1 the introductory part, the words ' the provisions of the substantive

asset ", the words" or any part thereof ".



73. In § 32 para. 1 (b). g), the words "or tenant of real estate"

replaced by the words "tenant farmers of immovable property".



74. In paragraph 32, at the end of paragraph 1, the period is replaced by a comma and the following

the letter l) is added:



"l) right of construction, if the intention is to realize the construction of the business unit

matching the right structures, the right to build and is therefore not reported under section 8

paragraph. 4 (b). (b)) or is not included in the valuation within the item "B.I.

Stocks of ".".



75. In § 32 para. 2 (a). (b)) after the word "lessee" the words "or

pachtýře "and after the word" outsourced "the words" or the

propachtovaného ".



76. In paragraph 32, paragraph 2, the following paragraph 3 is added:



"(3) in the case of land covered under the heading" a. II. 1. Land costs

associated with the acquisition of tangible fixed assets referred to in paragraph 1

the reporting in the item "a. II. 3. The construction "," a. II. 5. Production units

permanent crops "and" a. II. 8. Other tangible fixed assets "under section

8 (2). 10 (a). d).“.



Paragraphs 3 to 6 shall become paragraphs 4 to 7.



77. In § 32 para. 4, after the words "during the hiring of", the words "or

tenancy ".



78. In article 32, paragraph 4, the following paragraph 5 is added:



"(5) the technical evaluation shall mean interference in the intangible

assets or tangible fixed assets, which have resulted in a

change its purpose or technical parameters, or the extension of its

availability or usability, including extensions and building truck bodies,

adjustment if the costs incurred will reach the awards provided for in the

reporting of an individual fixed asset pursuant to § 7 para. 1 or § 8

paragraph. 6. the costs incurred by the technical evaluation of the total

the cost of the completed interventions in individual fixed asset

accounting period. ".



Paragraphs 5 to 7 shall be renumbered 6 to 8.



79. In paragraph 32, the following paragraph 9 to 12 shall be added:



"(9) relates to the right of the building with multiple structures, enters into cost

related to the acquisition of the construction of the proportion of the value of the right to build.



(10) in the case of acquisition of rights for the construction of the building at the time of its

putting into use under section 8 (2). 13 are costs related to the

the acquisition of the right to build part of the valuation of the technical assessment of this

construction in accordance with paragraph 5.



(11) in the case of the demise of the construction law construction law-compliant construction,

that is part of the valuation of this construction, does not single out; the provisions on the

the fulfillment of the accounting methods in connection with the fulfillment of section 26 para. 3 of the law

This does not affect.



(12) the termination of the right of construction prior to the time at which the right of construction

established, and at the same time established a new building right for the benefit of the same

the entity does not dispose of the defunct law construction, or

construction law-compliant construction and paragraph 1 (f))

accordingly. ".



80. in § 38 paragraph 1(a). 1, after the words "tangible fixed assets odpisovaný"

the words "or parts thereof".



81. In paragraph 38, paragraph 3, the following paragraph 4 is added:



"(4) if the estimated time of the use of the building construction law compliant

less than the agreed period, the right to build on the established, accounting

Unit in the depreciation profile that is taking into account the possible value of the right to build in

disposal of the building. If it is agreed that time is right to build

established, shorter than the estimated time of the use of the buildings complying with the law

the building, an entity in the depreciation plan shall take into account this fact

the eventual value of the building at its disposal. "



Paragraphs 4 to 10 shall be renumbered as paragraphs 5 to 11.



82. In § 38 paragraph 1(a). 6, after the word "lessee" the words "or sharecropper".



83. In § 38 paragraph 1(a). 8, the word "immovable property" shall be replaced by "immovable

"and the word" immovable property "shall be replaced by the words" the real thing ".



84. In paragraph 39, the following new subparagraph (a)), which read as follows:



"a) land".



Letters and) to (h)) shall be renumbered as subparagraph (b)), to (i)).



85. In paragraph 39 (b). (b)) after the word "similar" is inserted after the word "material".



86. In § 41 para. 2 the word "commitments" shall be replaced by "debt" and the word

"commitments" shall be replaced by the word "debts".



87. In § 42 para. 2 the word "commitments" shall be replaced by "debt".



88. In paragraph 42 (c). (b)), the word "commitments" shall be replaced by "debt".



89. In paragraph 42b para. 1, after the words "together with the things" shall be replaced

"material".



90. in Appendix 1, part of an ASSET under heading a. II. 4. After the word

"Separate" is inserted after the word "material" and the word "files" are inserted after the word

"material".



91. in annex No. 1 part of assets under URA.III. 4. the word "Loan"

replaced by the word "Lease".



92. In annex 11, part of the ASSETS in the URA.III. 5. the word "loan"

replaced by the word "lease".



93. In Appendix 1, part of an ASSET under heading a. IV. 7. After the word

"independent" is inserted after the word "material" and the word "files" is inserted

the word "material".



94. In Appendix 1, part of an ASSET under heading (B). II. 14. the words "participants

the Association "shall be replaced by the words" the partners associated in the company ".



95. In Appendix 1 of this part of the LIABILITIES in the URB.III 15. the words "to

Association members "shall be replaced by the words" towards partners associated in the

the company ".



96. in annex No. 3 chart of class 3 Word posting group 35

"Board" shall be replaced by "company".



97. in annex No. 3 chart of class 3 Word posting group 36

"Board" shall be replaced by the word "company".



98. in annex 3, in the name of the chart of class 9, the word "loan" shall be replaced

the word "lease".



Article. (II)



Transitional provision



The provisions of Decree No. 504/2002 Coll., in the version in force from the date of acquisition

the effectiveness of this Ordinance, shall apply for the first time, starting in the accounting period

1 January 2014 and later.



Article. (III)



The effectiveness of the



This Decree shall enter into force on 1 January 2000. January 2014.



Minister:



Ing. Fischer, CSc., r.