413/2011 Sb.
The DECREE
of 13 June. December 2011,
amending Decree No. 500/2002 Coll., which implements certain
the provisions of Act No. 563/1991 Coll., on accounting, as amended,
regulations for accounting units, which are the business relation
the system of double-entry accounting, in the wording of later regulations
The Ministry of Finance shall determine in accordance with section 37b of paragraph 1. 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. 8:
Article. (I)
To change the order
Decree No. 500/2002 Coll., which implements certain provisions of the Act
No. 563/1991 Coll., on accounting, as amended, for the accounting
the units that are in the system of double-entry business relation
accounting, as amended by Decree No. 472/2003 Coll., Decree No. 397/2005
Coll., Decree No 349/2007 Coll., Decree No 469/2008 Coll. and Decree No.
419/2010 Coll., shall be amended as follows:
1. In section 1, at the end of subparagraph (b)) shall be replaced by a semicolon and the following dot
the letter c) to (h)) are added:
"(c)) the costing method for the acquisition of movable property with separate file
technical-economic determining;
(d) valuation method) in converting company or cooperative (hereinafter referred to as
"the company") in accordance with the law governing the transformation of companies
and cooperatives (hereinafter referred to as "the law of transformation"), including the modifications carried out in the
the transformation of the company on the date of registration in the commercial register with the effects
from the vesting date;
(e) the opening balance sheet) the Assembly method for the conversion of the company;
(f)) in a cross-border conversion or transfer of the undertaking;
(g)) method of valuation in the acquisition of more than one component of the asset transfer or
the transition, including the possibility of the use of the method of valuation under section 24, paragraph. 3
(a). and point 1) in the case of cross-border conversion, deposit, or sales
the undertaking;
h) valuation of assets and liabilities of the company, including the moment when conversion
fair value accounting. ".
2. In section 6 (1). 3 (b). (d)) the first sentence, the words ", with the exception of the changes
legal forms, ' shall be deleted.
3. In section 6 (1). 3 (b). (d)) the third and fourth sentence, the words "or from the
the vesting date of conversion "shall be deleted and the end of the third sentence, the words
"in the case of the conversion of the company's goodwill to the depreciated cost
Since the date of conversion ", and at the end of the fourth sentence, the words",
in the case of conversion of the company with this goodwill to income from the depreciated
the vesting date of conversion ".
4. In article 7 (2). 6 (a). and the number "3)" is replaced by the number "4".
5. In article 7 (2). 10 the first sentence, the words ", with the exception of changes of the legal
forms, ' shall be deleted, in the second and third sentence, the words "or from the vesting date
the conversion of ' shall be deleted and the end of the second sentence, the words ", in the case of
the transformation of the company, this valuation difference to acquired property
depreciated to costs from the vesting date of conversion ", and at the end of the third sentence,
the words "in the case of conversion of the company with this value
the difference to acquired assets depreciated to revenues from the vesting date
conversion ".
6. In article 11, paragraph 5, the following paragraph 6 is added:
"(6) the entry" URC.III. 6. State – tax receivables ' includes in particular
receivables arising from direct and indirect taxes and tax paid
backups. If a business unit under section 16(1). 3 posts the provision for tax
of the revenue, gives the item "URC.III. 6. State-tax receivables "in the
of the total amount, but reduced by the estimated tax to the amount paid by the
prepaid income tax. The entity shall describe this fact in the annex
in the financial statements ".
Paragraph 6 is renumbered as paragraph 7.
7. In section 14a paragraph. 1 the first sentence, the words "valuation differences in application of the
the real value in converting the business unit "shall be replaced by the words" the differences
between the valuation of assets and liabilities in the accounts of the company the accounting unit
or through the divestment of business units distributed and valuation of assets in the
the conversion of the company according to the law on the transformation of the balance sheet for the
the award ".
8. In section 14a paragraph. 1, the first sentence shall be inserted after the phrase "For the purposes of this
the Decree of the balance sheet date for the awards means the day on which the
prepared financial statements are used for valuation expert for the
the project of the conversion of the company "and the third to last sentence shall be deleted.
9. In section 14a paragraph. 2 the first sentence, the words "for the recipient of the accounting
units "shall be deleted and the third to last sentence shall be deleted.
10. In section 14a, the following paragraph 3 is added:
"(3) the heading" a. II. 6. Differencies on valuation of companies in transformation "
contains the assets and liabilities reported in the financial statements
used for the valuation of the assets of the company for the project of the conversion, the value
the differences which apply to disposals of assets and liabilities in the period
from the day following the balance sheet date for the awards to vesting
day. ".
11. under section 15 shall be added to § 15a, which including the title:
"§ 15a
Result of previous years
The entry ". IV. 3. Another result of past years "contains
differences from changes in accounting methods, and part of the deferred taxes pursuant to section 59 paragraph. 6.
It also contains the fixes as a result of improper posting or granted through waiving of
costs and revenue in the past financial years, where significant.
The entity shall describe the use of the items "and (IV). 3. Other result
previous years "in the annex to the financial statements."; "
12. In section 16. 2 the words "the provision for pensions and similar obligations"
replaced by the words "an item" B.I. 2. Provision for pensions and similar
"commitments".
13. In section 16. 3, the words "tax" shall be replaced by the word "tax"
and at the end of the text of the paragraph with the words "and is posted in the amount of
the projected tax. "
14. In section 16, the following shall be added at the end of paragraph 3, the phrase "the entity shall
the entry "B.I. 3. The provision for income tax "in the amount of reserve
less paid the advance on income tax, if these advances are less
than the estimated tax. If these advances are higher than or equal to
estimated tax accounting unit "B.I. 3. Provision for tax
revenue "does not.".
15. In section 39, paragraph. 1 the first sentence, after the word "that", the words
"control of this business unit or in her" and the words "or critical
the influence of the ^ 12a) on this business unit "shall be deleted.
16. In section 39, paragraph. 2 the first sentence, after the words "business units"
the words "that the entity controls or" and the words "or critical
the influence of the ^ 12a) "and the words" of these companies or cooperatives "
shall be deleted.
17. In section 39, paragraph. 2 the second sentence, the words "commercial companies or
cooperatives "shall be replaced by the words" accounting units ".
18. In section 39, paragraph. 2 third sentence, the word "accounting" is deleted, and the words
"these companies or cooperatives" shall be replaced by the words
"the business units that he controls or in which it has significant influence".
19. In section 39, paragraph. 11 the last sentence, the words "of the consolidating accounting
units or persons "shall be deleted.
20. In section 39, paragraph. 12 the third sentence, the word "the" be deleted and the phrase
the last including a footnote No 14 is deleted.
21. In the heading of section 47, the words "(section 4, paragraph 4. 8 of the Act) "are deleted.
22. § 54 including title:
"§ 54
The valuation of the assets and liabilities of the company and the moment when conversion of accounting
(1) the conversion of the company arising from the change of legal form or title
transfer of assets to the partnership, which does not lead the accounts after
the registration of the conversion in the commercial register, shall not charge for the valuation of assets
and liabilities at fair value, even in the case that the law transformation
the valuation of the assets in the transformation of the company requires.
(2) if the law of transformation requires the company or
the company, which are distributed through the divestment of the accounting unit (hereinafter
"the company, the accounting unit" and "accounting unit split.
by splitting "), awards a fortune when the conversion of the company, the provisions of these
the accounting unit in the valuation of assets and liabilities the fair value method
awards under section 24, paragraph. 3 (b). and) point 1 or 2 of the Act; Similarly,
progresses in the acquiring company, which is the accounting unit (hereinafter referred to as
"the successor entity), or transposing a companion, which is
the company, in the case referred to in paragraph 7.
(3) the entity accounts for the valuation of assets and liabilities at fair value
in accordance with paragraph 2 on the basis of the valuation expert for the project
the conversion carried out by the company at the balance sheet date for the awards.
(4) if the fixing date matches the date of the opening of the books that
After the balance sheet date for the awards, or if the record day
does not match the date of the opening of the books, which follows after the balance sheet
the date for the awards, and at the same time does not match the date of the registration of the conversion
the company in the commercial register of the company, business unit or
the accounting unit being divided, as in addition to the reference date of the
the valuation of assets and liabilities at fair value, and that after the opening of the accounting
books.
(5) if the date does not match the date of the opening of the books,
following the balance sheet date for the awards, and at the same time does not match
the day of the registration of the conversion in the commercial register of the company, the company
the entity or the entity by splitting split.
and valuation) charges of assets and liabilities at fair value in a manner
awards under section 24, paragraph. 3 (b). section 2 of the Act) and the only real
the value of the assets and liabilities, which are reported in the financial statements as of the date
the previous record day; about the valuation differences, which
apply to disposals of assets and liabilities in the period between the balance sheet date for
Awards and the decisive day, the account will be charged through the reporting in
"and (II). 6. Differences of appreciation in the transformation of companies ", or
(b)) in the valuation of assets and liabilities the fair value of the way Awards
under section 24, paragraph. 3 (b). and section 1 of the Act on) the heading "a. II. 6. Differences from
Awards in the transformation of companies "does not charge; If there is a valuation of assets
expert on the date decisive and if between the balance sheet date for
applicable on the date of the award and to change the item "b. II. 9. Valuation difference on
acquired assets ", the entity will post that change to the competent
account reported under the heading "(B) (II). 9. Valuation difference to acquired property "
in correlation with the appropriate account reporting under the heading "a. II. 6. Differences from
Awards in the transformation of companies ".
(6) in the cases referred to in paragraphs 4 and 5 of the acquiring financial
unit or transposing a companion, which is the accounting unit,
the takeover valuation differences arising out of the valuation of assets and liabilities
fair value when editing in accordance with section 54b to date conversion
in the commercial register with the effects from the vesting date.
(7) if the decisive day of the same date the registration of the conversion of the company into
the commercial register, the acquiring entity or the acquiring
the companion, which is the accounting unit, posts about the valuation of the assets and
liabilities at fair value in accordance with paragraph 5 to the reference date, and after
opening the books. The company or business unit a business unit
earnings as of the valuation of assets and liabilities at fair value
not charge. ".
23. the heading of section 54a is added: "Valuations of assets and liabilities in the cross-border
the conversion of the company, and the moment of posting ".
24. In paragraph 1 of section 54a is added:
"(1) where the law of transformation requires the appreciation of assets in cross-border
the conversion of the company being acquired by foreign people or foreign parts
the person as being divided and the unless the valuation recorded in
its financial statements no later than the day preceding the
the decisive day, the successor entity that has or should have its seat in
The Czech Republic, or transposing a companion who is or will be the financial
the unit uses when posting about fair value section 54
Similarly, with the exception of the procedure provided for in § 54 paragraph. 6, since in this case
the acquiring entity or the acquiring partner, who is an accountant
the unit, assume the valuation of assets and liabilities at fair value, but
posts about this award. ".
25. the footnote No. 16a is hereby repealed.
26. In section 54a is inserted after paragraph 1, paragraphs 2 to 4, which
added:
"(2) the company being acquired business unit a business unit or split.
its separation, which is a Czech legal entity, cross-conversion
the company's valuation at fair value of equity is not accounted for.
(3) if in the case referred to in paragraph 2 at least one of the
the succession of accounting units of the business unit that has or should have
registered office in the Czech Republic, the company, the accounting unit and
the acquiring entity when posting on the valuation of assets and liabilities
the fair value of § 54, mutatis mutandis.
(4) the accounting unit of the company, while cross-border conversion of title
changes of legal form, the cross-border transfer of registered office or from the title
transfer of assets to the partnership, which does not lead the accounts after
the registration of the conversion in the commercial register, does not charge for valuation of assets and
liabilities at fair value, even in the case that the law transformation
the valuation of assets requires. ".
Paragraphs 2 to 4 shall be renumbered as paragraphs 5 to 7.
27. In section 54a, paragraph. 5 the first sentence, the word "may" shall be replaced by the words "may
the accounting unit "and the first sentence, the following sentence" in this case, the Court of
the unit shall proceed pursuant to section 54. ".
28. In section 54a, paragraph 7 shall be deleted.
29. under section 54a is added after section 54b, which including the title:
"section 54b
Adjustments to be carried out with the effects from the vesting date
(1) the conversion of the company, when the decisive date does not match the date on
the registration of the conversion in the commercial register of the company concerned
the company, which is the accounting unit (hereinafter referred to as "the participating financial
the unit "), transposing a companion, which is the accounting unit,
the successor entity, that was not a participating entity,
or an entity referred to in § 17 paragraph. 5 of the Act, for the purpose of
the achievement of the objectives set out in section 10 of the law on transformation, the date of the registration
the conversion of the company in the commercial register of the accounts with effect from the
the vesting date.
(2) the acquiring entity or the acquiring partner, which is
the accounting unit, the conversion of the company, when the record day
does not match the date of the registration of the conversion in the commercial register of the company, in
accordance with paragraph 1 on the date of the registration of the conversion of posts in the commercial
register with the effects from the vesting date, in particular
and the take-over or loss) assets and liabilities of the company being acquired the business unit or
distributed through the divestment of business units,
(b)) to take over or loss valuation differences to assets and liabilities
under section 54 and 54a,
(c)) on the other facts pursuant to § 14 paragraph. 2,
(d)) on the application of the value of the difference reported in items listed in section
14A paragraph. 1 to 3, if carried out the distribution of these items,
(e)) of receipt or reduction of costs and revenues of the company business units
or distributed through the divestment of business units.
(3) cross-border acquiring In the conversion of the company's business unit
or acquiring a companion, which is the accounting unit carries out the editing
referred to in paragraphs 1 and 2, so that fact posted for foreign
the company of the person during the period from the vesting day to the date of the registration of the conversion
the company in the commercial register were in the accounts of the recipient
the business unit or the přejímajícího companion, who is an accountant
the unit posted in accordance with the law and this Decree.
(4) the acquiring entity or the acquiring partner, which is
the accounting unit, the accounting of the cases referred to in paragraph 2
(a). and (d))) up to charge when the Assembly opening balance sheet, if such
how effective.
(5) the cases referred to in paragraph 4 are common accounting cases
the accounting period pursuant to § 3 (2). 3 of the Act.
(6) the provisions of paragraphs 1 to 5 shall not apply when the change of the legal form and
the cross-border transfer of registered office. ".
30. In section 57, at the end of paragraph 1, the following sentence "the entity which
makes use of the method to depreciate under section 56a, not the reserve
for repairs of tangible assets. ".
31. In section 58, paragraph. 2, the words "and the report" be replaced by the word "recording" and
at the end of the text of the paragraph with the words "and the provision for tax reporting
income and paid advances for income tax ".
32. In section 59, paragraph 6, first sentence, the words "in the first year" shall be replaced by the words
"The first time".
33. In article 63, the following paragraph 9 is added:
"(9) If the consolidating accounting unit shall include in consolidated
statements of the business unit with the different balance sheet date that precedes the
less than 3 months of the balance sheet date, to which the consolidated financial
the accounts are drawn up, taking into account the fact that occurred in accounting
the business units to be included among these days, cash if they are
significant. Information about this fact the consolidating accounting unit
in the annex shall be entered in the consolidated accounts. ".
34. in annex No 1 in the "LIABILITIES" after the entry ". II. 5. Differences from
transformation of companies "is inserted after the entry" a. II. 6. Differences of appreciation in
transformation of companies "and for" and (IV). 2. Undivided loss
the past years, "is added after the entry". IV. 3. Another result
the past years ".
Article. (II)
Transitional provisions
1. the provisions of Decree No. 500/2002 Coll., as amended, effective from the date of acquisition
the effectiveness of this Ordinance, shall apply for the first time in the accounting period, which
Start 1. January 2012 or later, if not provided for in point 3
otherwise.
2. In cases, when the project was drawn up according to the conversion law No.
125/2008 Coll. on transformation of commercial companies and cooperatives, in the text of the
effective until 31 December 2006. December 2011, proceed when posting on the conversion
of the company in accordance with Decree No. 500/2002 Coll., as amended, effective the day
the entry into force of this order.
3. the provisions of section 15a of the Decree No. 500/2002 Coll., as amended, effective from the date of
the entry into force of this order, shall apply for the first time in the accounting period,
starting 1. January 2013 or later.
Article. (III)
The effectiveness of the
This Decree shall take effect on 1 January 2005. January 2012.
Minister:
Ing. K in r.