397/2005 Sb.



DECREE



of 22 March. September 2005,



amending Decree No. 500/2002 Coll., which implements certain

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

regulations for the business units that are entrepreneurs in relation

the system of double-entry accounting, as amended by Decree No. 472/2003 Coll.



The Ministry of Finance shall determine under section 37b of the Act No. 563/1991 Coll., on the

accounting, as amended, (hereinafter referred to as the "Act") to

the implementation of § 4 para. 8, § 24 para. 4 and 5 and § 28 para. 1:



Article. (I)



Decree No. 500/2002 Coll., which implements certain provisions of the Act

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

units that are entrepreneurs in relation to the system of double-entry

accounting, as amended by Decree No. 472/2003 Coll., is amended as follows:



1. In article 6 (1). 1, the first sentence is inserted after the sentence "also includes allowances

on the issue and the preferential limits. ".



2. In article 6 (1). 3 at the end of paragraph (d) is replaced by a comma and dot)

the following point (e)), and (f)), including footnotes # 5a and 5b

shall be added:



"e) emission allowance trading greenhouse gas emission allowances ^ 5a) without

regardless of the amount of the award,



(f) the preferential limits in particular) the individual reference quantity

milk ^ 5b), individual production quotas ^ 5b) and individual limit

premium rights ^ 5b) regardless of the amount of the award; the first holder of the ^ 5b)

only in the case if the costs of obtaining information about their awards

replacement cost nepřevýšily its significance.



5A) § 2 (2). 1 of Act No. 695/2004 Coll., on the terms of trading

greenhouse gas emission allowance trading scheme and amendment to certain laws.



5B) for example, Act No. 257/2000 Coll., on the State agricultural intervention

Fund and amending some other acts (the Act on the State farm

the intervention fund), as amended by Act No. 128/2003 Coll., Act No. 41/2004

Coll., Act No. 85/2004 Coll., Act No. 235/2004 Coll. and Act No. 482/2004

Coll., regulation of the Government No. 244/2004 Coll., on detailed conditions for the determination

the application of the levy in the milk and milk products under the common

organisation of the market in milk and milk products, as amended by Decree-Law No.

517/2004 Coll. and Decree-Law No 196/2005 Coll., on the establishment of certain

conditions for the implementation of the premium rights on breeding cows without market production

milk, or for maintaining ewes. ".



3. In article 6, paragraph 4, the following paragraph 5 is added:



"(5) the entry" B.I. 6. Other intangible fixed assets "includes

intangible fixed assets nevykazovaný in other items

intangible assets in particular, emission allowances and

the preferential limits. ".



Paragraphs 5 to 7 shall be renumbered 6 to 8.



4. At the end of section 28 shall be supplemented with the sentence "also includes the consumption of preferential

the limits, which cannot be depreciated according to time or performance, and consumption

emission allowances. Consumption allowances is reported regardless of their

subsequent disposal ^ 13a). ".



Footnote # 13a is inserted:



"13a) section 12 of Act No. 695/2004 Coll., on the terms of trading

greenhouse gas emission allowance trading scheme and amendment to certain laws. ".



5. In § 39 para. 2, third sentence the following sentence "the entity shall also

indicate the business name or name, registered office and legal form of each of the accounting

the units in which the entity is a member having unlimited liability. ".



6. In paragraph 39, at the end of paragraph 6 the following sentence "further, shall be marked on

the individual reference quantity of milk ^ 5b), individual production

^ 5b) quota, individual premium rights limit ^ 5b), and other similar

quotas and limits, which the accounting entity recognized no on balance sheet

even the scoreboard accounts, because the cost of obtaining information about their

valuation of replacement cost would outweigh its significance. ".



7. § 47 para. 1, the words "in § 6 (1). 7 "shall be replaced by the words" in section 6 (1).

8. "



8. § 47 para. 4 at the end of the first sentence, the words ", with the exception of

emission allowances and preferential limits, free of charge, acquired the first

operator ^ 5a) or ^ 5b) ".



9. In article 47, paragraph 4, the following paragraph 5 is added:



"(5) the Free acquisition of preferential limits and emission allowances for the first time

^ holder 5b) or operator ^ 5a) will be charged and treated as an

the provision of subsidies in the amount of the valuation of replacement cost. Awards

emission allowances and preferential limits, free of charge, acquired the first

operator ^ 5a) or holds 5b) is ^ reduced by the amount that has been posted

for the benefit of the account posting group 34. Consumption, sale

or other loss or depreciation of these assets to the preferential limit

free of charge acquired first ^ 5b), which can be depreciated,

corresponding to the amount posted in the chart of account

a group of 34 posts to the appropriate revenue accounts in the General Ledger, and the time

connection with the costs. ".



Paragraphs 5 and 6 shall be renumbered as paragraphs 6 and 7.



10. In § 51 para. 2, after the word "value" the words

"the (securities)" and at the end of paragraph 2, the following sentences

"If it is proved that there was a reduction (depreciation) of these values

the securities, which is likely to be permanent, the depreciation of the

without undue delay to the appropriate accounts to the financial costs. The amount of the

This deterioration corresponds to the positive difference between the valuation

an available for sale securities in the acquisition and existing fair

value, taking into account previous losses from devaluation. If

then when you post depreciation on the financial accounts of the costs will

a demonstrable increase in fair value of available for sale debt

securities, is to increase the real value of the posted maximum of

the posted depreciation under the preceding sentence to the accounts of the financial

revenue. ".



11. In § 52 para. 4, the second sentence is replaced by the phrases "Ensure it is

effective if at the beginning of and during the course of the hedging relationship is the ratio

among the changes in the fair value or cash flows of hedged items from

attributable risk and changes in the fair value or cash

flows of the hedging derivative corresponding to the provided risk in

an interval of 80%-125%. An entity determines whether the collateral is

effective at the beginning of the collateral and at least to build time

accounts. ".



12. In paragraph 52, the dot at the end of paragraph 6 is replaced by a semicolon and the following

the words "for the derivative does not constitute a contractual relationship, whose subject is

purchase, sale or use of a commodity, and are expected to comply with the delivery of the

commodities. ".



13. in § 56 para. 1, the first sentence is replaced by the phrase "intangible and Odpisovaný

tangible fixed assets are depreciated from the awards provided for in § 25

the law gradually in the course of its use. ".



14. in § 56 para. 2 at the end of paragraph (e) is replaced by a comma and dot)

the following point (f)), which read as follows:



"(f)) the preferential limit that can be depreciated according to time or performance.".



15. § 56 para. 9 at the end of subparagraph (f)) is replaced by a comma and dot

the following point (g)), which read as follows:



"(g)) the preferential limits, which cannot be depreciated according to time or performance, and

emission allowances. ".



16. In article 57, the following paragraph 6 is added:



"(6) the amount of created provisions and their rationale validates the financial

at least at each unit be counted. ".



17. In article 60, the following paragraph 5 is added:



"(5) the exchange rate differences of assets and liabilities in foreign currency, which the

the unit shown in the balance sheet, which has decided to hedge against

the currency risk has already incurred or anticipated contractual relationships, which

the performance is in foreign currency, and which has not yet been charged, are accounted for,

unless the derivatives on the balance sheet accounts 41 posting groups. On

the relevant accounts of the costs or revenues are accounted for by these exchange rate differences in the

When you post the relevant contractual relationships, or in the case where

the expected contractual relations. Assets and liabilities in the first sentence

must comply with the terms and conditions applicable for hedge derivative pursuant to § 52 para.

3 and 4; cease to meet the conditions mentioned above, the procedure the accounting officer

from that point the unit referred to in paragraphs 1 to 4. '.



18. In paragraph 62, paragraph 1 reads:



"(1) into the consolidated Group includes consolidating accounting

jednotka17) and consolidated entities, which means:



and) persons that are controlled or steered osobami12a), regardless of

at their headquarters,



(b)) of the person in which the consolidating accounting unit has significant

vliv17), regardless of their seat. ".



19. in paragraph 62, paragraph 1, the following paragraph 2 is added:



"(2) the basis of the consolidated group consists of the consolidating accounting unit and

consolidated entities listed in paragraph 1 (b). To and).

thus established the basis of the consolidated Group are included

consolidated entities with substantial influence listed in

paragraph 1 (b). b).".



Paragraphs 2 to 5 shall become paragraphs 3 to 6.



20. In paragraph 62, paragraph 3 reads:



"(3) to the consolidated entity may not be included in the consolidated financial

units forming the consolidation unit in accordance with paragraphs 1 and 2:



and that do not share) on a significant consolidation, in particular from the


in terms of the sum of the balance sheet (balance sheet), net turnover and capital.

If two or more of the listed consolidated units

their collective share of significant, these business units yet

included in the consolidated accounts, or



(b)) for which the long-term restrictions significantly hinder the consolidating accounting

Unit in the exercise of its rights in respect of disposal of the property or the control

referred to consolidated units, or, exceptionally, if you cannot

without demonstrably necessary disproportionate costs or no proven

required excessive delay to obtain the information necessary for Assembly

the consolidated financial statements in accordance with this Decree, or



(c)) where shares of consolidated units held

solely for the purpose of sale in the immediately subsequent accounting

period. ".



21. in paragraph 62, paragraph 5 is added:



"(5) consolidated does not create the consolidating accounting unit by

paragraphs 1 to 4, which is the one that's included in the consolidation

a whole other consolidating accounting unit governed by the law of the Czech

States or other persons, the consolidating regardless of its registered office,

governed by the law of a Member State of the European Union (hereinafter referred to as

"the consolidating foreign person"), provided that:



and the other the consolidating accounting) unit or the consolidating

a foreign person holding all the stocks or shares of the consolidating accounting

Unit; to the shares held by the members of the administrative, management and

supervisory authorities established on the basis of special legislation,

the articles of association or social contract shall be disregarded,



(b)), the other the consolidating accounting unit or the consolidating

a foreign person is holding at least 90 per cent of the shares or

the consolidating accounting unit and nesestavení consolidated

accounts for the remaining shareholders have approved the consolidated or

the companions of the consolidating accounting unit, or



(c)) in cases not referred to in subparagraph (a)) or (b) a person holding a particular)

share in the consolidating accounting unit, which makes the total shares

in the case of joint-stock companies of at least 10 percent, and in the case of other

at least 20 percent of the trading companies, have no later than six

months before the end of the accounting period the consolidated financial

the shutter. ".



22. in paragraph 62, paragraph 5 shall be added a new paragraph 6 to 7 shall be inserted:



"(6) in accordance with paragraph 5 shall, where they are all true

the following terms and conditions:



and the consolidating accounting unit) and all her consolidated

the units are included in the consolidated financial statements the consolidated

a whole other consolidating accounting unit or the consolidating foreign

of the person,



(b)) the consolidated financial statements under (a)) and the consolidated

the annual report are drawn up another consolidating accounting unit or

the consolidating foreign person and are audited according to the law

State, the other the consolidating accounting unit or

the consolidating foreign person drives



c) consolidated financial statements under (a)), and the consolidated

the annual report referred to in subparagraph (b)) and the report of the auditor responsible for the

verification of these consolidated financial statements and the consolidated annual

the message of the consolidating accounting unit shall publish pursuant to section 21a of the law; These

the accounting records must be published in the Czech language; officially is required

certified translation and



d) annex to the financial statements of the consolidating accounting unit includes

the business name and seat of the consolidating accounting unit or other

the consolidating foreign persons that consolidated financial statements

According to subparagraph (a)), and information on the application of paragraph 5.



(7) requires the preparation of consolidated accounts and

consolidated annual report for purposes of information or

their representatives under special legislation, or at the request of

administrative or judicial authorities for their needs, the procedure referred to in

paragraphs 5 and 6 shall not apply. ".



The present paragraph 6 is renumbered as paragraph 8.



23. in § 62 para. 8, in the introductory part, the words "provisions of the accounting

units of the consolidating accounting unit shall be described in the annex, and in particular "

shall be replaced by "consolidated units to the consolidation

a whole will describe the consolidating accounting unit in the annex; in particular, the

indicate: ".



Article II



Transitional provisions



1. The provisions of article. I, points 1 to 9 and 13 to 15 of this Decree apply accounting

the unit for the first time for posting in the financial years commencing in 2005

and for drawing up the accounts for the financial period, begun in 2005.



2. for the accounting for preferential stakes acquired in the accounting period,

preceding the accounting period of the započatému in the year 2005, the

an entity's accounting methods that were used in their acquisition, and

until their disposal regardless of the entry into force of this

the Decree.



3. The provisions of article. I, points 18 to 23 shall apply the accounting unit for the first time

the consolidated financial statements to be produced after 1. January 2005, inclusive; This

provision shall not affect the consolidated financial statements fully assembled

before the entry into force of this Decree.



Article. (III)



The effectiveness of the



This Decree shall take effect on the date of its publication, with the exception of

the provisions in paragraphs 10 to 12, 16 and 17, which will become effective on 1 January 2004.

January 1, 2006.



Minister:



Mgr. Sobotka in r.