301/2014 Sb.
DECREE
of 11 December 1997. December 2014,
amending Decree No 410/2009 Coll., implementing some
the provisions of Act No. 563/1991 Coll., on accounting, as amended
for some of the selected entity, as amended
legislation, amending Decree No 473/2013 Coll., amending the
Decree No. 410/2009 Coll., which implements certain provisions of the Act
No. 563/1991 Coll., on accounting, as amended, for
some of the selected entity, as 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. 8 and § 24 para. 5 of this Act:
Article. (I)
Decree No. 410/2009 Coll., which implements certain provisions of the Act
No. 563/1991 Coll., on accounting, as amended, for
some of the selected business units, as amended by Decree No. 435/2010 Coll.,
Decree No. 403/2010 Coll., Decree No. 436/2011 Coll., Decree No.
460/2009 Coll. and Decree No. 473/2013 Coll., is amended as follows:
1. In section 4, paragraph 4. 8 ' 344 ' is deleted.
2. in § 14 para. 3 (b). (h)), the words "the intention of the business units to implement
the construction of a suitable building law and therefore it is not reported as part of
the valuation of the building according to subparagraph (a)), or as part of the awards in the framework of the
the item "B.I." Stocks "are replaced by the word" goods ".
3. in § 14 para. 6 (a). and) the letter "a" is replaced by a comma.
4. in § 14 para. 6 at the end of subparagraph (b)) is replaced by a comma and dot
the following point (c)), which read as follows: "(c)) of the land easement and construction
with the exception of the usufruct unless they are reported as part of
the valuation items "and (II). 3. The construction "or as part of the awards in the framework of the
the item "B.I. inventory" for which the award does not exceed an amount of 40 000
CZK. ".
5. in § 14 para. 7 at the end of the text of subparagraph (d)), the words ",
nevykazovaná in the item, and (II). 6. Minor long-term tangible assets "".
6. in section 22 para. 3 (b)):
"(b))" (B). II. 14. Other taxes, fees, and other similar financial performance "
contains, in particular, claims against the tax on tax refund for the tax
period, such as road tax, tax on immovable property and a tax on the acquisition of
immovable property; It also contains the amounts of claims arising from tax on
income tax levy, which ensures the entity as a payer
taxes for the tax withheld from the taxpayer or taxpayers,
for example, employees ".
7. in section 22 para. 3 (d)):
"(d))" (B). II. 16. Receivables from entities outside of selected government institutions "
contains claims for people who aren't selected accounting
units, by way of subsidies, grants, contributions, subsidies, benefits,
non-repayable financial assistance, aid or donations. ".
8. in paragraph 2 of article 23. 2, the words "Other direct taxes" shall be replaced by "other
taxes, fees and other similar financial performance "and the words" other taxes and
the fees "shall be replaced by the words" claims on persons outside the Government selected
institutions ".
9. in section 26 para. 2 (a). (d)), the words "previous periods" shall be replaced by
"previous periods" and the words "past posting"
replaced by the words "previous".
10. in section 29 para. 4, the words "the expenditure of the past" is replaced by "expenditure
previous ", the words" retained earnings "shall be replaced by
the words "the previous management" and the words "budget of the past"
replaced by the words "budget of the previous".
11. in section 31 (a). (c)), the words "long-term debt from liability" shall be replaced by
the words "long-term commitments from liability".
12. In § 32 para. 4 (b)):
"(b))" URD.III. 16. Other taxes, fees, and other similar financial performance "
includes in particular the amount of debt owed to the tax authorities of the excise duties and
other taxes, such as road tax, tax on immovable property and tax
the acquisition of the immovable property; It also contains the amounts of income tax, the levy
the tax administration provides an entity as a tax payer for the tax the selected
from the taxpayer or taxpayers deducted, such as employees, ".
13. in § 32 para. 5 (b). a), the words "URD.III. 19." shall be replaced by
"URD.III. 18.".
14. in § 32 para. 5 (b). (b)), the words "URD.III. 20." shall be replaced by
"URD.III 19.".
15. In § 32 para. 5 (b). (c)), the words "URD.III. 21." shall be replaced by
"URD.III. 20.".
16. in § 32 para. 6 (a). a), the words "URD.III. 22." shall be replaced by
"URD.III 21".
17. in § 32 para. 6 (a). (b)), the words "URD.III. 23." shall be replaced by
"URD.III.".
18. in § 32 para. 6 (a). (c)), the words "URD.III. 24." shall be replaced by
"URD.III. 23.".
19. in § 32 para. 6 (a). (d)), the words "URD.III. 25." shall be replaced by
"URD.III. 24.".
20. In § 32 para. 6 (a). e), the words "URD.III. 26." shall be replaced by
"URD.III.".
21. in § 32 para. 7 (b). and) the words "URD.III. 28. Short-term debts
liability "shall be replaced by" URD.III 27. Short-term liabilities from liability ".
22. in § 32 para. 7 (b). (b)), the words "URD.III. 29." shall be replaced by
"URD.III. 28.".
23. in § 32 para. 7 (b). (c)), the words "URD.III. 30. Pending debts
financial operations "shall be replaced by the words" URD.III. 29. Liabilities from pending
financial operations ".
24. In § 32 para. 7 (b). (d)), the words "URD.III. 32." shall be replaced by
"URD.III. 31.".
25. In § 32 para. 8 (a). a), the words "URD.III. 35." shall be replaced by
"URD.III. 34.".
26. in § 32 para. 8 (a). (b)), the words "URD.III. 36." shall be replaced by
"URD.III. 35.".
27. in § 32 para. 8 (a). (c)), the words "URD.III. 37." shall be replaced by
"URD.III. 36.", the words "URD.III. 19." shall be replaced by the words "URD.III. 18.", the words
"URD.III. 20." shall be replaced by the words "URD.III. 19.", the words "URD.III. 21."
replaced by "URD.III." and the words "URD.III. 38." shall be replaced by
"URD.III. 37.".
28. in § 33 para. 3 (b). and), the word "past" is replaced by
"previous".
29. in paragraph 35 (a). (c)), the words "the grants provided" shall be replaced by
"subsidies, grants, contributions, subsidies, benefits, non-refundable financial
bailouts, subsidies or cash donations provided in particular ".
30. In paragraph 40 (b). (c)), the words "the grants provided" shall be replaced by
"subsidies, grants, contributions, subsidies, benefits, non-refundable financial
bailouts, subsidies or cash donations provided in particular ".
31. in paragraph 41 (c). e), the words "real estate tax and the inheritance tax,
gift and real estate transfer "shall be replaced by" tax on immovable
things, and taxes on the acquisition of immovable property ".
32. In § 43 para. 4 (b). and) the words "cash flows from changes in the current
assets and short-term debt "are replaced by the words" cash flows from changes in
the current assets and current liabilities ".
33. In article 44 paragraph 1. 10 (a). g) and (h)), the word "past" is replaced by
"previous".
34. In § 46 para. 3 (b). (c)), and (f)), the word "past" is replaced by
"previous" and the word "past" is replaced by
"previous".
35. In § 48 para. 4, the words "URP.VII 1" shall be replaced by "p. VIII. 5.".
36. In article 48, paragraph 5 is added:
"(5) the value of the item" p. VIII. 5. Balancing account to off-balance sheet accounts "
is determined as the sum of the items ' P.I. 1. Another small fixed intangible
' P.I. 2. Another minor long-term tangible assets "," P.I. 3.
The retired P.I. claims "," 5. Other property "," P. II. 1. Short-term
contingent claims from the pre-financing of transfers "," P. II. 3. Short-term
contingent claims from foreign transfers "," P. II. 5. Other
short term contingent claims from the transfers "," URP.III. Conditional
claims because of the use of property of another person "," P. IV. For more
contingent claims "," P.V. 1. Long-term contingent claims from
pre-financing of transfers "," P.V. 3. Long-term contingent claims from
foreign transfers "," P.V. 5. Other long-term conditional
receivables arising from transfers "," p. VIII. 1. Other short-term discretionary
assets "and" p. VIII. 2. Other long-term contingent assets "decreased by
the sum of the items ' P.I. 4. Discarded commitments "," P. II. 2. Short conditional
generated by pre-financing commitments transfers "," p. 4. Short conditional
liabilities of the foreign transfers "," p. II. 6. Other short-term
contingent liabilities from the transfers "," P.V. 2. Long-term contingent liabilities of the
pre-financing of transfers "," P.V. 4. Long-term contingent liabilities of the
foreign transfers "," P.V. 6. Other long-term liabilities from
transfers "," P.VI. Contingent liabilities due to the use of foreign property ",
"URP.VII. Other contingent liabilities "," p. VIII. 3. Other short-term
contingent liabilities "and" p. VIII. 4. Other long-term contingent liabilities ".".
37. In paragraph 50 (b). and) the words "short of projected claims for
The European Union in respect of pre-financing subsidies granted from the budget
The European Union ' shall be replaced by "the short-term implied claims
in particular, for the European Union by way of pre-financing subsidies, grants,
contributions, grants, benefits, non-repayable financial assistance, aid or
cash donations are provided, in particular, from the budget of the European Union ".
38. In paragraph 50 (b). (b)), the words "short of projected obligations to the
The European Union in respect of pre-financing subsidies granted from the budget
The European Union "shall be replaced by the words" short of projected liabilities
in particular, to the European Union by way of pre-financing subsidies, grants,
contributions, grants, benefits, non-repayable financial assistance, aid or
cash donations are provided, in particular, from the budget of the European Union ".
39. In § 52a (b). and) the words "long-term projected claims for
The European Union in respect of pre-financing subsidies granted from the budget
The European Union ' shall be replaced by "long-term projected claims
in particular, for the European Union by way of pre-financing subsidies, grants,
contributions, grants, benefits, non-repayable financial assistance, aid or
cash donations are provided, in particular, from the budget of the European Union ".
40. In § 52a (b). (b)), the words "long-term projected obligations to the
The European Union in respect of pre-financing subsidies granted from the budget
The European Union ' shall be replaced by "long-term projected liabilities
in particular, to the European Union by way of pre-financing subsidies, grants,
contributions, grants, benefits, non-repayable financial assistance, aid or
cash donations are provided, in particular, from the budget of the European Union ".
41. In the title of § 53, the word "debt" is replaced with "commitments".
42. In paragraph 53 (b). a), c), (e)), and g), the words "Short conditional debts"
replaced by the words "short term contingent liabilities".
43. In paragraph 53 (b). (b)), d), (f)), and (h)), the words "Long-term conditional debts"
replaced by the words "Long-term liabilities".
44. In § 55 para. 1 at the end of subparagraph (j)), the comma is replaced by a dot and the
the letter k) is repealed.
45. In § 55 para. 2 at the end of subparagraph (j)) is replaced by a comma and dot
the letter k is added), which read as follows:
"to) in the case the right to build is not part of its award structure matching
law construction. ".
46. In article 55, paragraphs 9 to 12 are repealed.
47. In article 66, paragraph 10 shall be deleted.
48. In article 67 paragraph 2. 1 the words "contingent debts" are replaced by the words
"contingent liabilities".
49. In § 69 para. 1 (b). (b)), and (c)), the word "past" is replaced by
"prior to".
50. Annex 1:
' Annex 1 to the Decree No 410/2009 Sb.
51. Annex 3:
"Appendix No. 3 to Decree No. 410/2009 Sb.
52. the annex No. 4:
"Appendix 4 to the Decree No 410/2009 Sb.
53. Appendix 5:
' Annex No. 5 to Decree No 410/2009 Sb.
54. Annex 6 is added:
' Annex No 6 to Decree No 410/2009 Sb.
55. the annex No. 7:
' Annex # 7 to Decree No 410/2009 Sb.
Article. (II)
In the article. (II) Decree No. 473/2013 Coll., amending Decree No 410/2009
Coll., which implements certain provisions of Act No. 563/1991 Coll., on the
accounting, as amended, for some selected financial
the unit, as amended, 12 points. up to 17. shall be added:
"12. The status of the balance sheet items the" a. IV. 5. Long-term receivables from the Toolbox
co-financed from abroad "reported to 31. December 2014, down from 1.
January 2015, be shown in the balance sheet item "a. IV. 7. Mediation
long-term transfers "or" a. IV. 6. Long-term advance payments for
transfers "or" (B). II. 16. Receivables from individuals outside the selected Government
the institution of the "or" (B) (II). 17. Receivables from selected Central Government
institutions ".
13. The status of the balance sheet item "b. II. 27. Short-term receivables from the Toolbox
co-financed from abroad "reported to 31. December 2014, down from 1.
January 2015, be shown in the balance sheet items "b. II. 27. Short term provided
advances on transfers "or" b. II. 28. Mediation of short-term
transfers "or" (B). II. 16. Receivables from individuals outside the selected Government
the institution of the "or" (B) (II). 17. Receivables from selected Central Government
institutions ".
14. The State of the balance sheet items "URD.III. 34. Short-term prepayments received on
"the reported transfers to 31. December 2014, down from 1. January 2015, be recorded in the
balance sheet items "URD.III. 32. Short-term prepayments received the transfers "
or "URD.III. 33. Mediation of short-term transfers "or" URD.III. 18.
Liabilities to persons outside of selected government institutions "or" URD.III. 19. Commitments
to selected Central Government institutions ".
15. The status of the balance sheet items "D. II. 7. Long-term liabilities from the Toolbox
co-financed from abroad "reported to 31. December 2014, down from 1.
January 2015, be shown in the balance sheet items "D (II). 9. Mediation
long-term transfers "or" d. II. 8. Long-term advances received on the
transfers "or" URD.III. 18. Commitments to people outside the selected Government
the institution "or" URD.III. 19. Liabilities to selected Central Government
institutions ".
16. The status of the balance sheet items "D (II). 9. Long-term advances received on the
"the reported transfers to 31. December 2014, down from 1. January 2015, be recorded in the
balance sheet items "D (II). 8. Long-term received advances on transfers "or
"(D) (II). 9. Mediation of capital transfers "or" URD.III. 18.
Liabilities to persons outside of selected government institutions "or" URD.III. 19. Commitments
to selected Central Government institutions ".
17. The status of the balance sheet items "URD.III. 33. Short-term liabilities from the Toolbox
co-financed from abroad "reported to 31. December 2014, down from 1.
January 2015, be shown in the balance sheet items "URD.III. 32. The short received
advances on transfers "or" URD.III. 18. Commitments to people outside the selected
Government institutions "or" URD.III. 19. Liabilities to selected Central Government
institutions "or" URD.III. 33. Mediation of short-term transfers ".".
Article. (III)
Transitional provisions
1. the provisions of Decree No. 410/2009 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 2015 and later, unless otherwise stipulated.
2. the provisions of section 14, 55 and 66 of Decree No. 410/2009 Coll., in the version in force
from the date of entry into force of this Decree, the entity may use the
already in financial statements prepared as at 31 December 2005. 12.2014.
3. The State of the balance sheet item "b. II. 14. Other direct taxes "reported to 31.
December 2014, down from 1. January 2015, be shown in the balance sheet item "b. II. 14.
Other taxes, fees, and other similar financial performance ".
4. The State of the balance sheet item "b. II. 16. Other taxes and charges "reported to 31.
December 2014, down from 1. January 2015, be shown in the balance sheet item "b. II. 14.
Other taxes, fees, and other similar financial performance ".
5. The status of the balance sheet items "URD.III. 16. Other direct taxes "reported to 31.
December 2014, down from 1. January 2015 has a balance sheet item "URD.III. 16.
Other taxes, fees, and other similar financial performance ".
6. The status of the balance sheet items "URD.III. 18. Other taxes and charges "reported to 31.
December 2014, down from 1. January 2015 has a balance sheet item "URD.III. 16.
Other taxes, fees, and other similar financial performance ".
Article. (IV)
The effectiveness of the
This Decree shall enter into force on 1 January 2000. January 2015.
Minister:
Ing. Sport in r.
