470/Sb.



DECREE



of 20 December. December 2013,



amending Decree No 501/2002 Coll., which implements certain

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

provisions for health insurance, 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:



Article. (I)



Decree No 501/2002 Coll., which implements certain provisions of the Act

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

health insurance, as amended by Decree No. 475/2003 Coll., Decree No.

547/2004 Coll., Decree No. 352/2007 Coll. and Decree No. 445/2009 Coll.,

be amended as follows:



1. in the title of title II of part two, the word "(balance)" is deleted.



2. in § 5 para. 1 and 3, the word "(balance)" is deleted.



3. In § 8 para. 1 the words "^ 7) computer programs (software) and other

copyright under a special legal regulation, "are replaced by the words" towards

computer programs and other objects of protection under copyright

of the Act, where appropriate, other things intangible ^ 22) ".



Footnote No 22:



"22) § 496 paragraph. 2 of the civil code. ".



Footnote 7 is repealed.



4. In paragraph 8 of the text at the end of paragraph 1, the words ", as amended by

amended ".



5. In section 8 paragraph 1. 2 (a). and), after the words "land and buildings", the words

"or other immovable ^ 23)."



Footnote 23 reads as follows:



"23) for example. § paragraph 498. 1 of the civil code. ".



6. In section 8 paragraph 1. 2 (a). c) after the word "backup", the words "and

závdavky ".



7. In § 8 para. 2 at the end of subparagraph (c)) is replaced by a comma and dot

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



"(d)) and the right to build real burdens except the usufruct to land and

the construction, if they are not reported as part of the awards in the "c.i.2.

The construction "or part of an award in the" F.I. stocks ".



8. In section 8 paragraph 1. 2 the final part of the provision, the words "this item"

replaced by the words "tangible fixed assets" and at the end of the text

paragraph 2, the words "as amended".



9. In section 8 paragraph 1. 3, the word "loan" shall be replaced by the words "leases or loans

provided by ".



10. In § 8 para. 8, the word "loan" shall be replaced by the words "lease or

loans granted ".



11. in § 9 para. 3 the words "trade receivables from contractual

relations, ' shall be deleted.



12. In paragraph 9 of the text at the end of paragraph 5, the words ", as amended by

amended ".



13. in section 10, paragraph 1. 8, the word "commitments" shall be replaced by "debt".



14. in section 10, paragraph 1. 9, the words "of the loan guaranteed by the bond" are replaced by

the words "Payables from debt securities", the words "borrowing intended"

shall be replaced by the word "specified" and the word "loan" shall be replaced by the word

"bonds".



15. in section 10, paragraph 1. 10, the words "in particular those of commercial contractual

relationships, "shall be replaced by" in particular "debts and in the text after the name of the item with the

the word "commitments" shall be replaced by the word "debts" and "Obligations" with the word

"Debts".



16. in section 18 para. 1 at the end of the text of the first sentence, the words ", in

as amended, ".



17. in paragraph 22 of the paragraph. 1, the words ", which are real estate and marketing"

shall be deleted.



18. in section 22 to the end of the text of paragraph 2, the words ", as amended by

amended ".



19. in § 24 para. 2 the word "commitments" shall be replaced by "debt" and

the words "advances", the words "and the závdavků".



20. in section 25a paragraph 1. 4, 5 and 7, the word "commitments" shall be replaced by "debt".



21. in annex No. 1 under assets items D.I. 2. and D.I. 4. the word "loan"

replaced by the words "leases or loans."



22. in annex No. 1 under asset item E.I. point 2. the words "health

care "shall be replaced by" health services ".



23. in annex No. 1 under liabilities C.I. point 2. the words "health

care "shall be replaced by" health services ".



24. in annex No. 1 in item C (II) liabilities. the words "Loan guaranteed

the bond "are replaced by the words" Payables from debt securities "and

the word "loan" shall be replaced by the word "bonds".



25. in annex No. 1 in liabilities item C (IV) 1. and (C). IV. 2. the word

"Commitments" shall be replaced by "Debt".



26. in annex No. 3 chart of class 1, the words ' land and buildings

(real estate) "shall be replaced by the words" land and buildings ".



Article. (II)



Transitional provisions



1. the provisions of Decree No. 503/2002 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, unless otherwise specified in the following point otherwise.



2. An entity that showed long-term intangible and tangible

assets and deposits in the items set out in § 8 para. 1 and 2 and § 9 para.

5 of Decree No. 503/2002 Coll., in the version in force until the date of entry into force of

This order shows that the assets until its decommissioning in accordance with § 8

paragraph. 1 and 2 and § 9 para. 5 of Decree No. 503/2002 Coll., in the version in force in

the effective date of this Ordinance.



Article. (III)



The effectiveness of the



This Decree shall enter into force on 1 January 2000. January 2014.



Minister:



Ing. Fischer, CSc., r.