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Footnote 7 is repealed, and including a link to the note under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