410/2010 Sb.
LAW
of 9 June. December 2010,
amending the Act No. 563/1991 Coll., on accounting, as amended
the laws of the
Parliament has passed the following Act of the United States:
Article. (I)
Act No. 563/1991 Coll., on accounting, as amended by Act No 117/1994 Coll.
Act No. 227/1997 Coll., Act No. 492/2000 Coll., Act No. 353/2001 Coll.
Act No. 441/2003 Coll., Act No. 256/2004 Coll., Act No. 669/2004 Coll.
Act No. 179/2005 Coll., Act No. 495/2005 Coll., Act No. 57/2006 Coll.
Act No. 81/2006 Coll., Act No. 230/2006 Coll., Act No. 262/2006 Coll.
Act No. 69/2007 Coll., Act No. 261/2007 Coll., Act No. 296/2007 Coll.
Act No. 348/2007 Coll., Act No. 126/2008 Coll., Act No. 304/2008 Coll.,
Act No. 227/2009 Coll. and Act No. 230/2009 Coll., is amended as follows:
1. In article 1 (1). 1, the words ' European Communities ' ^ 1 ') "shall be replaced by
"The European Union" ^ 1 ")".
Footnote 1:
"1) Fourth Council Directive 78/660/EEC of 25 September 1992. July 1978, based
on the article. paragraph 54. 3 (b). g) of the Treaty, on the annual accounts
certain types of companies, as amended by Council directives 83/349/EEC,
84/569/EEC, 89/662/EEC, 90/604/EEC, 90/605/EEC, 94/8/EC, 1999/60/EC,
directives of the European Parliament and Council Directive 2001/65/EC and 2009/49/EC. The seventh
Council Directive 83/349/EEC of 13 September 1993. June 1983 based on the article. 54
paragraph. 3 (b). g) of the Treaty on consolidated accounts, as amended by
Council Directives 89/662/EEC, 90/604/EEC, 90/605/EEC, directives
Parliament and Council Directive 2001/65/EC and 2009/49/EC. Regulation Of The European
Parliament and of the Council (EC) No 1606/2002 of 19 November 2002. July 2002,
the application of international accounting standards, as amended by regulation
The European Parliament and of the Council (EC) No 297/2008. ".
2. In paragraph 1, at the end of paragraph 2 the following sentence "the provisions of subparagraphs (d)) to
(h)), shall apply to foreign physical persons. ".
3. In section 6 (1). 4 and in Section 23b para. 1, the number "22", the words "up to
22B. "
4. in § 9 para. 2 the words "§ 7 para. 9 and § 23a "are replaced by the words" § 19a
and 23a ".
5. In § 13 para. 2 at the end of the text of the letter b), the words ",
This obligation to be fulfilled if the entity selected in other accounting
the book ".
6. in the section 18 at the end of the text of paragraph 1, the words ", if
balance sheet date and for the immediately preceding financial year will meet
the two criteria referred to in section 20 (2). 1 (b). a) points 1 and 2 ".
7. in section 19 para. 3, the second sentence is inserted after the phrase "duty to apply
the provisions of § 25 para. 3 and other provisions concerning the use of
accounting methods to the balance sheet date, when drawing up the interim financial
accounts of the selected business unit. ".
8. In article 19, paragraph 9, including footnote # 11e repealed.
Paragraphs 10 and 11 shall become paragraphs 9 and 10.
9. in paragraph 19, the following new section 19a, which including the title and notes
line # 35:
"§ 19a
The use of international accounting standards for the recognition and Assembly
of the financial statements
(1) an entity that is a company, and issuer
securities admitted to trading on a regulated market established in
Member State of the European Union, be used for the accounting and preparation of financial
statements of international accounting standards prepared European Union law ^ 35)
(hereinafter referred to as "international accounting standards").
(2) if there was an adoption of the securities issued by the company
referred to in paragraph 1 to trading on a regulated market in a Member
State of the European Union to the other date than on the first day of the accounting period
the entity, which has so far not used international accounting standards,
Decides to use them since the beginning of the accounting period in which the
admission to such trading took place, or from the beginning
the accounting period following the accounting period in which they were valuable
papers accepted for such trading.
(3) if the securities issued by the entity referred to in paragraph 1 no longer
are not traded on any of the regulated markets established in the Member
State of the European Union and ceased to be traded to another day like this than to
the last day of the reporting period, the entity shall decide on the use of
international accounting standards until the end of the accounting period in which the
securities are no longer be traded, or decide on their
their use to the last day of the accounting period preceding the
the accounting period in which the securities are no longer be traded.
(4) the procedure referred to in paragraphs 2 and 3 shall apply, if not directly
the applicable legislation of the European Union or a special legal regulation.
(5) If securities issued by an entity referred to in paragraph 1 no longer
are not traded on any of the regulated markets established in the Member
State of the European Union and the highest authority of the entity decides in the end
the accounting period in which the securities are no longer be traded, about
the intent of the request no later than three years from the time when securities are
no longer be traded, about the adoption of the new securities to
trading on a regulated market in a Member State of the European
the Union, an entity may decide to use international accounting
standards until the end of the accounting period in which it has lead to the adoption of
This securities to trading.
(6) If no later than on the last day of the accounting period in which the ends
a three-year period referred to in paragraph 5, the entity asks for the adoption of
of securities to trading on a regulated market in a Member
State of the European Union, may extend the application of the international accounting
standards still for one accounting period. If in this accounting period to
admission to trading does not apply such, accounting
unit from the next financial year for posting and Assembly
financial statements of international accounting standards.
(7) If it can be assumed that the balance sheet date, the entity will be
referred to in § 22 para. 3 (b). a) or b) is required to submit to the Assembly
consolidated accounts using international accounting
standards, may decide on the use of international accounting standards
for posting and build your financial statements to that balance sheet
the date. Decision on the application of international accounting standards for posting
and the preparation of financial statements and determine the accounting period from which
international accounting standards will be used, subject to the approval
the highest body of the accounting unit.
(8) If it can be assumed that the balance sheet date, the entity will be
referred to in § 22 para. 2 to prepare consolidated financial statements for the
the application of international accounting standards, may decide to use
international accounting standards for the recognition and build your book
statements to that balance sheet date. The decision on the application of international
accounting standards for the preparation of financial statements and accounting and determination
the accounting period from which the international accounting standards
used, subject to the approval of the supreme body of the accounting unit.
(9) If an entity makes use of the option referred to in paragraphs 7 or 8, and the
changing the original premise, and even during the financial year,
an entity shall not apply for the accounting and financial statements
international accounting standards from the beginning of the accounting period in which the
a change to the original assumption, or from the beginning of the accounting
the period that was established by a decision of the supreme body of the accounting
drive, or from the next financial year. However, if the first
the date of the next accounting period, the reasons for other uses
international accounting standards referred to in paragraphs 1 to 8, it's the
the accounting unit for the accounting and financial statements of the international
accounting standards in accordance with the provisions of those paragraphs.
35) European Parliament and Council Regulation (EC) No 1606/2002. Regulation
Commission Regulation (EC) No 1126/2008 of 3 June. November 2008 adopting
certain international accounting standards in accordance with regulation of the European
Parliament and of the Council (EC) No 1606/2002. ".
10. in section 21 para. 4, the words "and an audit report" be replaced by "
section 18, 19a, 22 and 23a and the auditor's report ".
11. section 22, including footnote No 20:
"§ 22
(1) consolidated accounts shall mean the financial statements prepared and
modified methods of consolidation. Unless otherwise further provisions
This law relating to the financial statements shall also apply to
the consolidated financial statements.
(2) the obligation to draw up consolidated accounts has, under the conditions
provided for in this law and its implementing legislation, accounting
the unit, which is a company, and is the controlling person ^ 20), with
the exception of the persons that perform common influence referred to in-
paragraph 4 (hereinafter referred to as "the consolidating accounting unit").
(3) the obligation to submit the consolidated financial statements has, for
conditions laid down by this law and its implementing legislation,
person, regardless of its registered office, if the
and) controlled person ^ 20), with the exception of subsidiaries, in which the
practiced the common effect in accordance with paragraph 4 (hereinafter referred to as "consolidated
an entity "),
(b)) in that the consolidating or consolidated unit
performs common effect (hereinafter referred to as "an entity under a common
the influence of "), or
(c)) in that the consolidating accounting unit has significant
(hereinafter referred to as "an entity attached").
(4) the common influence of for the purposes of preparing the consolidated financial
shutter means such influence, when the person in the consolidation together with the
one or more persons not included in the consolidated Group control
another person, with the person exercising a common effect separately
exercises a determining influence on the other person.
(5) significant influence means a significant influence over the management or
the operation of the undertaking under special legislation, which is not
decisive ^ 20) or joint; It is not to the contrary, it is considered
significant influence the disposition of at least 20% of the voting rights.
(6) the resulting form the business units referred to in paragraphs 2 and 3
(a). a), and under the conditions laid down in section 22a and the implementing legislation
regulations.
(7) the consolidated accounts must be drawn up so that it served
true and fair view of the accounting books and financial situation
the consolidated Group, the business units under the joint influence of and
the business units affiliates.
20) section 66a. ".
12. under section 22 the following is added to section 22a and 22b shall be inserted:
"§ 22a
(1) the consolidating accounting unit is not required to build a consolidated
financial statements, if at the end of the balance sheet date of the accounting period for which
the consolidated accounts are drawn up, the consolidating accounting
Unit and consolidated units together, on the basis of their
the last ordinary financial statements, failed to meet at least two of these
criteria:
a) total assets of more than 350 000 000 CZK; total assets for the
the purposes of this Act, the sum of the observed from the balance sheet valuation
unmodified items pursuant to section 26 paragraph 1. 3,
(b)) and total annual net turnover of more than € 700 000 000; annual
the sum of the net turnover for the purposes of this Act, the amount of revenue
less sales discounts, divided by the number of months that the initiated
It took an accounting period and multiplied by twelve,
(c) the average recalculated number of employees), including the work
the relationship of a member to the team, determined in the manner prescribed on the basis of
a special legal regulation, is during the accounting period, more than
250.
(2) the provisions of paragraph 1 shall not apply to the business units that are
banks or insurance or reinsurance activities referred to in
other legislation, or by the issuer of securities admitted
to trading on a regulated market of securities, based in the Member
State of the European Union.
(3) the consolidating accounting unit is not required to build a consolidated
financial statements, if to give a true and fair view of the subject
accounting and the financial situation of the consolidated accounting shall suffice
statements of the consolidating accounting unit, because of the consolidating accounting
the unit controls the only consolidated entities which are
individually and in the aggregate to be insignificant.
section 22b
(1) the consolidating accounting unit is required to disclose in a timely manner by the
the units set out in § 22 para. 3 that will be consolidated. At the same time they
shall notify the information on the definition of the consolidated Group and determines that the accounting
records and other documents are required to these business units
provide the consolidating accounting unit for the preparation of the consolidated
of the financial statements.
(2) the consolidating accounting unit is required to prepare consolidated
annual report. Obligations pursuant to § 22 para. 2 and 3, referred to in paragraph 1
shall apply mutatis mutandis in connection with the obligation to draw up consolidated
annual report. The consolidated annual report shall mean annual
the report, which contains information about the consolidation, accounting
units under the joint influence of the business units and affiliates.
If the contents of the consolidated annual report and all information about the
the consolidating accounting unit, which must include the annual report,
This may not make the consolidating accounting unit annual report.
Unless further otherwise, the provisions of this Act relating to the
the annual report shall also apply to the consolidated annual report. ".
13. in paragraph 2 of article 23. 3 the first and second sentence, the words "included in the
the consolidation unit "shall be replaced by" and the business units under
the common influence ".
14. in paragraph 2 of article 23. 4, the last sentence is replaced by the phrase "in the course of the
the accounting period changes in the definition of the business units that have
the obligation to submit to the Assembly of consolidated financial statements in accordance with § 22
paragraph. 3, the information must be given in the notes to the consolidated
accounts. ".
15. In the heading of Section 23a, the word ' International ' shall be replaced by
"international".
16. In Article 23a, paragraph 1 reads:
"(1) the consolidating accounting unit which is the issuer of the securities
admitted to trading on a regulated market in a Member State
The European Union, be used for the preparation of consolidated accounts
international accounting standards ".
17. in Section 23a para. 2, the words "and use the copies of the annual report
International accounting standards referred to in paragraph 1 "shall be replaced by the words" use
international accounting standards ".
18. in section 24 para. 7, the fourth sentence deleted.
19. in § 24 para. 8 the second sentence, the words "the Czech consolidation
the Agency, the ^ 20i) ", including footnote No 20i deleted.
20. in section 24, the following paragraph 9 is added:
"(9) in the case of foreign currency, in which issues regarding the foreign exchange market rate
daily, an entity applies for the conversion
and) course of the interbank market for this currency to USD or EUR, and course
the foreign exchange market announced by the Czech National Bank for USD or EUR to
the same day, or
(b)) the last known rate published or announced by the Czech National Bank;
This procedure shall not apply to an entity that does not apply
the provisions of paragraph (7) ".
21. in section 27 para. 1 at the end of the text of the letter h), the words "with the
the exception of inventory ".
22. In article 30, the following paragraph 8 is added:
"(8) the provisions relating to the inventory of assets and liabilities shall be used
and for the inventory of other assets and other liabilities, including the fact
posted in book of the off-balance sheet accounts. ".
23. in § 33 para. 7 the second sentence, the words "§ 37 para. 3 "shall be replaced by
"§ 32 para. 1. "
24. In § 33a paragraph 1. 2, the words "to (d))" shall be replaced by "and (c))".
25. In § 33a paragraph 1. 3, the first and the last sentence shall be deleted;
26. in § 33a paragraph 1. 7, the words "(a). (d)) "shall be replaced by" subparagraph (a). (c)) ".
27. section 37 and 37a including title and footnote # 34:
"Administrative offences
§ 37
(1) an entity that is not an entrepreneur, is guilty of an offence,
that
and does not keep accounts pursuant to §) 4 (4). 2 to 6,
(b)) does not build the financial statements in accordance with § 6 para. 4, or compile a chart of
statements at the date provided for in § 19 para. 1, or not produced annual
report pursuant to § 21 para. 1 to 5,
(c)) shall keep records in violation of § 7 para. 1 and 2,
d) keep accounts in violation of § 8 para. 2,
(e) the financial statements are drawn up) does not contain all required components
referred to in § 18 para. 1 or 2,
f) contrary to section 20 (2). 1 does not have accounts certified by an auditor or
contrary to § 21 para. 6 the annual report does not have a certified auditor,
g) will not disclose the financial statements or annual report under section 21a, or
h) contrary to section 31 neuschová accounting records.
(2) for the offense can impose a fine in the amount of
and 6% of the value of the assets) total according to § 20 paragraph 1. 1 (b). and point 1) with respect to
about the offense referred to in paragraph 1 (b). and) and (b)),
b) 3% of the total value of assets under section 20 (2). 1 (b). and point 1) with respect to
about the offense referred to in paragraph 1 (b). c) to (h)).
§ 37a
(1) an entity not mentioned in section 37 of the administrative offense committed by
that
and does not keep accounts pursuant to §) 4 (4). 1,
(b)) does not build the financial statements in accordance with § 6 para. 4, or compile a chart of
statements at the date provided for in § 19 para. 1, or not produced annual
report pursuant to § 21 para. 1 to 5,
(c)) shall keep records in violation of § 7 para. 1 and 2,
d) keep accounts in violation of § 8 para. 2,
(e) the financial statements are drawn up) does not contain all required components
referred to in § 18 para. 1 or 2,
f) contrary to section 19(a)(1). 1 does not apply to the accounting and preparation of financial
statements of international accounting standards,
g) contrary to section 20 (2). 1 does not have accounts certified by an auditor or
contrary to § 21 para. 6 the annual report does not have a certified auditor,
h) will not disclose the financial statements or annual report under section 21a,
I) does not build statements for partial consolidation unit of the State or
the financial statements for the Czech Republic, although it is required to do so pursuant to Section 23b,
j) contrary to section 31 neuschová accounting records, or
to not pass the accounting record to) central system of accounting information
State the manner prescribed by the implementing regulation issued on
pursuant to § 4 paragraph 2. 8 and Section 23b para. 534).
(2) the consolidating accounting unit commits an administrative offense, by
and) does not build consolidated financial statements in accordance with § 6 para. 4, or
the consolidated financial statements does not build on the date provided for in § 23 para.
2, or not produced a consolidated annual report under section 22b para. 2,
(b)) her prepared consolidated financial statements does not include all the mandatory
components according to § 18 para. 1 or 2,
c) contrary to section 20 (2). 1 does not have consolidated financial statements
auditor or contrary to section 21 para. 6 does not have a consolidated annual
the report of a certified auditor,
(d)) shall not disclose financial statements or annual report under section 21a, or
e) in contravention of Section 23a para. 1 does not apply to the consolidated
financial statements of international accounting standards.
(3) an administrative offense shall be fined in the amount of
and 6% of the value of the assets) total according to § 20 paragraph 1. 1 (b). and point 1) with respect to
on administrative offence pursuant to paragraph 1. a), b) and (f)),
b) 3% of the total value of assets under section 20 (2). 1 (b). and point 1) with respect to
on administrative offence pursuant to paragraph 1. c) to (e)) and g) to (j)),
(c)) 3% of the value of the consolidated total assets pursuant to § 22a para. 1 (1),
in the case of an administrative offence referred to in paragraph 2,
(d)) $100, in the case of an administrative offence referred to in paragraph 1 (b). k) and
If it is not stipulated otherwise.
34) Decree No. 383/2009 Coll., on accounting records in the technical form
the selected business units and their transmission to the central system
the accounting information of the State and of the technical and mixed forms of
accounting records (technical books of the Decree). ".
28. the footnote No. 32 is repealed.
29. under § 37a, the following new section 37aa and 37ab, including title
shall be added:
"section 37aa
(1) the total value of the assets referred to in § 37 para. 2 and § 37a paragraph 1. 3, the
finds from the accounts or the consolidated financial statements
the units assembled for the accounting period in which the or violation of
the obligation has occurred.
(2) if the total value of the assets identified pursuant to paragraph 1 does not match the
total assets recorded in the proceedings for the imposition of a fine shall be applied for
the purpose of § 37 para. 2 and § 37a paragraph 1. 3 this established the amount of the assets of the unmodified
about item according to § 26 para. 3. Similarly, if the accounting
accounts or the consolidated accounts for the financial year have not been
built.
(3) if the actual amount of the assets to determine in accordance with paragraph 2,
determine the value of the assets of the total authority, that violations of the legal obligations
dealt with by qualified estimate.
(4) in the event that the scope and content of the accounting in the accounting period in
which or for which the infringement of the obligation occurred, is comparable to the
the scope and content of the immediately preceding accounting cases
of the accounting period, a qualified estimate for the purposes of paragraph 3 means
the value of total assets from financial statements prepared under this
the previous accounting period.
§ 37ab
Provisions common to administrative offences
(1) a legal person for an administrative offence is not liable if he proves that
made every effort, that it was possible to require that
breach of legal obligations.
(2) in determining the amount of the fine on a legal person shall take account of the seriousness of the
the administrative offense, in particular, the way a criminal offence and its consequences,
the duration and circumstances under which it was committed. Since the imposition of fines for
administrative offence under § 37a paragraph 1. 1 (b). k) may be omitted.
(3) the liability of a legal person for an administrative offense shall cease, if the
administrative authority about him has not initiated proceedings within 1 year from the date on which it
learned, but not later than within 3 years from the date on which it was committed.
(4) administrative offences under this law in the first instance hearing
the tax office, unless otherwise provided by special legislation provides otherwise.
(5) The liability for the acts, which took place in the business
persons, or in direct connection with it shall be subject to the provisions of
liability and sanctions legal persons. ".
Article. (II)
Transitional provisions
1. the provisions of Act No. 563/1991 Coll., in the version in force from the date of acquisition
the effectiveness of this law, shall apply for the first time in the financial year,
began in 2011 or later, if not in paragraphs 2 or 3
unless otherwise provided for.
2. the provisions of section 18 of Act No. 563/1991 Coll., in the version in force from the date of
entry into force of this law, the organizational units of the State,
State funds under the budget rules, the Land Fund of the Czech
the Republic of territorial self-governing units, municipalities, regional voluntary volumes
the Council of the cohesion regions, allowance organizations and health insurance companies
to build cash flow overview and summary of changes
equity capital for the first time for the financial year that began in 2010
or later.
3. the provisions of section 22 to 23 of Act No. 563/1991 Coll., in the version in force from
the effective date of this Act, shall apply for the first time at builds
consolidated accounts and a consolidated annual report for the financial
the period that began in the year 2010 or later.
4. the procedure for the imposition of fines under the law on accounting, initiated prior to the
the effective date of this Act, and to this day hedge contingent exposures,
completes and the rights and obligations associated with it are to be judged according to the law
No. 563/1991 Coll., in the version in force until the date of entry into force of this
the law, if the legislation referred to in the Act No. 563/1991 Coll., on
the version in force from the date of entry into force of this Act, for the financial
the unit more profitable.
Article. (III)
The effectiveness of the
This Act shall take effect on 1 January 2000. January 2011.
Němcová in r.
Klaus r.
Nečas in r.
