419/2010 Sb.
The DECREE
of 21 April 2004. December, 2010,
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)
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. and Decree No. 469/2008 Coll., amended
as follows:
1. In article 1, the words "European Community" ^ 1a) "shall be replaced by the words
"The European Union" ^ 1a) "and footnote 1 shall be deleted.
Footnote 1a) is inserted:
"1a) Fourth Council directive of 25 June. July 1978, based on article. 54
paragraph. 3 (b). (g)) of the Treaty on the annual accounts of certain forms of
companies (78/660/EEC), as amended by Council directives 83/349/EEC, 84/569/EEC,
89/666/EEC, 90/604/EEC, 90/605/EEC, 94/8/EC, 1999/60/EC, 2003/37/EC and
directives of the European Parliament and Council Directive 2001/65/EC, 2003/51/EC,
2006/43/EC, 2006/46/EC and 2009/49/EC.
Seventh Council directive of 13 December. June 1983 based on the article. paragraph 54. 3
(a). (g)) of the Treaty on consolidated accounts (83/349/EEC),
the texts of Council Directives 89/666/EEC, 90/604/EEC, 90/605/EEC and directives
European Parliament and Council Directive 2001/65/EC, 2003/51/EC, 2006/43/EC,
2006/46/EC, 2006/99/EC and 2009/49/EC ".
2. In article 2, paragraph 2, including the footnotes No. 1 c and 1 d:
"(2) of the business units referred to in paragraph 1 of this Decree
does not apply to the entity under section 19a of the Act, if a specific legal
Regulation ^ 1 c) provides otherwise, and the accounting units whose accounts
regulates the special legal regulation ^ 1 d). Furthermore, this Ordinance, with the exception of the
section 62, paragraph. 2 to 5, shall not apply to the entity under section 23a of the Act.
1 c) for example, Act No. 586/1992 Coll., as amended.
1 d) Decree No 501/2002 Coll., which implements certain provisions of
Act No. 563/1991 Coll., on accounting, as amended, for the
the business units, which are banks and other financial institutions, in
as amended.
Decree No 502/2002 Coll., which implements certain provisions of the Act
No. 563/1991 Coll., on accounting, as amended, for the accounting
units which are insurance companies, as amended.
Decree No 503/2002 Coll., which implements certain provisions of the Act
No. 563/1991 Coll., on accounting, as amended, for the
health insurance, as amended.
Decree No 504/2002 Coll., which implements certain provisions of the Act
No. 563/1991 Coll., on accounting, as amended, for the accounting
the units in which the main subject of activity is not a business, if
charge in the system of double-entry accounting, in the wording of later regulations.
Decree No. 410/2009 Coll., implementing certain provisions of Act
No. 563/1991 Coll., on accounting, as amended, for the
some of the selected business units as amended. ".
3. In headings of parts of the second, third and fourth, the words "(section 4, paragraph 4. 8
the Act) ' shall be deleted.
4. In section 6 (1). 3 (b). (d)), the second and third sentence, the words "sixty months"
replaced by the words "no later than 60 months" and the third sentence shall be inserted
the sentence "the entity may decide the time of depreciation of goodwill or
negative goodwill is longer than 60 months; This fact book
reasons in the annex in unit accounts. ".
5. In section 6 (1). 3 (b). (e)), point 1, the words "of greenhouse gases ^ 5a)"
the words "and allowances to emissions caused by aviation ^ 5a)".
6. In section 7 (2). 10 the second and third sentence, the words "one hundred and eighty" shall be replaced by
the number "180" and the third sentence shall be inserted after the phrase "If you are not part of the
acquired the property, which is made up of the value of the assets, with a difference
the applicability of more than 15 years, an entity may decide about the time
Active or passive value depreciation difference less than 180
months; This fact justifies the accounting unit in the annex in the
accounts. ".
7. In section 8 (2). 1 the words "and controlled ^ 12a)" are deleted.
8. In section 8, paragraph 2:
"(2) the item ' URB.III. 4. Loans and credits-controlled or controlling person
significant influence, "contains in particular provided long-term loans and credits
-controlled parties and accounting units with substantial influence, provided
long-term loans and credits between the controlled entities and business units
under significant influence and provided long-term loans and credits
controlling persons and business units applying the substantial effect. ".
9. In section 8 (2). 3 the words "controlling and management" shall be replaced by the words
"controlled by or controlling" and at the end of the text of the paragraph the following words
"and the precious metals and stones, or articles of precious metal and stones,
If they are not reported under the heading "(B). II. Tangible fixed assets "
or "C.I. inventory" ".
10. In section 10, paragraph 3:
"(3) the item" c. II. 2. Accounts receivable-controlled or controlling person "
contains claims for the controlled persons controlled by persons and for
the controlling entities, with the exception of the claims reported in other
entries. ".
11. In section 11 (1). 3 and 6, the words "controlling and management" shall be replaced by the words
"controlled by or controlling".
12. In section 17 paragraph 3 reads:
"(3) the heading" (B). II. 2. The commitments-controlled or controlling person "
contains commitments to the controlled persons, between the controlled persons and to
controlling the persons which are not included in other items.
Contains, in particular, the commitments of long-term loans and loans. ".
13. In section 17(2). 8 the words "controlling and management" shall be replaced by the words
"controlled by or controlling".
14. In section 39, paragraph. 6 the third sentence, after the words "relevant financial"
the words "and customs".
15. In section 39, paragraph. 7, the words "an explanation of the amounts reported in the item
"B.I. 1. Formation expenses "," deleted.
16. In section 39, paragraph. 10 (a). and) the words "European Community" ^ 13f) "
replaced by the words "European Union ^ 13f)".
Footnote No. 13f:
the "13f) Article. paragraph 43. 1 point 7b of Fourth Council Directive 78/660/EEC, as amended by
European Parliament and Council Directive 2006/46/EC.
Regulation of the European Parliament and of the Council (EC) No 1606/2002 of 19 November 2002.
July 2002 on the application of international accounting standards. ".
17. In paragraph 13 of section 39:
"(13) business unit, which is a legal person and crossed to the end of
the balance sheet date, for which the annual accounts are drawn up, at least two of the
the three criteria referred to in paragraph 9 (a). (c)), in the annex, shall
and information on the breakdown of sales) from the sale of goods, products and services referred to in
categories of activities and geographical markets, if these categories and
markets differ substantially from one in terms of the way in which it is
organized by the sale of goods and products and the provision of services falling within the
the normal activities of the business units,
(b) an explanation of the amounts reported in) the item "B.I. 1. Formation expenses ".".
18. In section 39 shall be inserted after paragraph 13 a new paragraph 14, which read:
"(14) an entity that has applied accounting methods in the manner
based on the assumption that it will continuously pursue its
activities and for which there is a significant uncertainty, consisting of
in particular, in fact, that suggests that the accounting unit
You may not be able to continue its activities continuously and as a result
in the course of their normal business activity, for example, to carry out their
commitments shall be entered in the annex, in the accounts of this fact. To further describe
any measures or proposals for the solution of these matters. ".
Paragraph 14 shall become paragraph 15.
19. In article 46, the following paragraph 3, including the footnote.
20:
"(3) the entity that provides payment services or issues
electronic money is not a financial institution, according to the law governing the
the activities of the bank, the chart of accounts in a separate schedule, which will be
posted about this activity ^ 20).
for example, 20) Law No 284/2009 Coll., on payments, as
amended, and Decree No 374/2009 Coll., on the performance of the activities
credit institutions, electronic money institutions, providers
a small range of payment services and electronic money issuers
small scale. "
20. In § 47 odst. 4 the third sentence, the words "European Community"
replaced by the words "European Union".
21. In section 51, paragraph. 3 the words "and directed" shall be deleted.
22. In article 60, paragraph 4 shall be deleted.
The present paragraph 5 shall become paragraph 4.
23. In section 60, paragraph. 4 the last sentence, the words "paragraphs 1 and 4" shall be replaced by
the words "paragraphs 1 to 3".
24. section 62:
"§ 62
(1) to the consolidated financial statements includes consolidating accounting
Unit
and) consolidated units with the consolidating accounting
the unit consists of the consolidation unit
(b)) business unit under a common influence and business units associated with,
If you are going to draw up consolidated accounts.
(2) Consolidation unit does not create the consolidating accounting unit in the
the cases provided for in § 22a of law or if it is at the same time
the consolidated unit included in consolidated other
the consolidating of the person who is the consolidating accounting unit or
the consolidating foreign person governed by the law of the Member State
The European Union (hereinafter referred to as "other the consolidating accounting unit"), for
provided that the consolidating accounting unit: other
and) holds all the shares or the shares of the consolidating accounting unit; to
shares held on the basis of special legislation,
the articles of association or social contract members of the administrative, management and supervisory
authorities shall be disregarded,
(b)) holds at least 90% of the shares or the consolidating accounting unit and
nesestavení of consolidated financial statements approved by other shareholders
or members of the consolidating accounting unit, or
(c)) holds less than 90% of the shares or the consolidating accounting unit and
the other shareholders or members holding a share in the consolidating
the business unit have not applied, no later than 6 months before the end of the accounting
the period of preparation of the consolidated financial statements of the consolidating accounting
Unit; This proportion is at least in the case of joint-stock company
10% and in the case of other companies to at least 20%.
(3) in accordance with paragraph 2 shall, if the following conditions are met:
and the consolidating accounting unit) and all her consolidated
the units are included in the consolidated accounts, the consolidated
a whole other consolidating accounting unit,
(b)) the consolidated financial statements under (a)) and the consolidated
the annual report are drawn up another consolidating accounting unit and
are audited according to the law of the State, which is the other
the consolidating accounting unit controls
(c)) the 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 the consolidated accounts and the consolidated annual
the message the consolidating accounting unit shall publish pursuant to section 21a of the law; These
the accounting records must be published in the Czech language and
d) annex to the accounts of the consolidating accounting unit includes
business name and address of the other the consolidating accounting unit that
the consolidated accounts referred to in point (a)), and the reasons for
Moreover, the consolidation unit.
(4) if the preparation of the consolidated financial statements 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 2 and 3 shall not apply.
(5) To the business units, which are the issuer of securities admitted to
trading on a regulated market of securities, based in the Member
State of the European Union, the provisions of paragraph 2 (a). and (b) do not apply)).
(6) to the consolidated entity may not be included in the consolidated financial
the unit,
and for which it is not) a share in the significant consolidation in terms of submission
a faithful and honest picture of the subject of accounting and financial situation
the consolidated Group; If two or more such consolidated
the business units of their significant share, these accounting
the units included in the consolidated Group, or
(b)) for which the long-term restrictions significantly hinder the consolidating accounting
Unit in the exercise of its rights concerning the disposal or management of
referred to consolidated units, or, exceptionally, where this cannot be
without demonstrably necessary disproportionate expense or without proven
excessive delay necessary to obtain the information necessary for Assembly
the consolidated financial statements in accordance with this Decree, or
(c)) if the shares of consolidated units held
solely for the purpose of sale.
(7) For the inclusion of the business units under the joint influence of the items
consolidated accounts shall apply mutatis mutandis the provisions of paragraph
6.
(8) the entity associated with the items may not be included in the
the consolidated financial statements, where the proportion of the consolidating accounting unit
on the equity of the business unit associated with the insignificant in terms of the
the submission of the faithful and honest picture of the subject of accounting and financial
the situation of the consolidating accounting unit and the business units included
in the consolidated accounts. ".
25. section 63 is added:
"section 63
(1) the consolidation is carried out in a manner directly or after consolidation
different levels of partial units. Direct consolidation means
consolidation of all business units at once, without the use of
the consolidated accounts drawn up, where appropriate, for the partial units.
(2) after each level of Consolidation means that gradually
the consolidated accounts are drawn up by lower units, which then
enter into the consolidated accounts of the higher units.
(3) when drawing up the consolidated accounts of the use of these
methods:
and full consolidation) which shall apply to the inclusion in the consolidated financial
units in the consolidated accounts,
(b)) the relative consolidation, which is used when the inclusion of business units
under the joint influence of the consolidated accounts,
(c)) the consolidation of equivalences (the equivalent of), which is used when
the business unit associated with the inclusion in the consolidated accounts.
(4) the method of full consolidation includes the balance sheet items and profit and
the loss of accounts of consolidated units in full,
after their eventual elimination, reclassification and editing, to the balance sheet and
the profit and loss of the consolidating accounting unit.
(5) the method of proportionate consolidation includes the balance sheet items and profit
and loss of business units under the joint influence of the pro rata
the corresponding share of the consolidating accounting unit on equity
These business units after their possible exclusion, reclassification and
the adjustments to the balance sheet and the profit and loss of the consolidating accounting
unit.
(6) the Method of consolidation means consolidating equivalences participation Awards
the business units of the business unit associated with the amount of the share of the
equity, after possible reclassification and editing individual
the items of the financial statements.
(7) for the business units, which have the obligation to submit to the Assembly
the consolidated financial statements, you can change the consolidation method
only in exceptional cases. Such an amendment shall specify the entity in
the annex to the financial statements on the grounds and a statement of its effect on the
assets, liabilities and the financial situation of the entities included in the
the consolidated financial statements.
(8) the Reclassification means such operations in the accounts of the accounting
units entering the consolidation on the basis of which it is possible to
assign to each other in the process of consolidation of the consistent items and add them.
Editing means the operations to the reconciliation of the accounting methods in the framework of the
consolidation in cases where different methods would substantially
influenced the view of the valuation of assets and liabilities in the consolidated financial
statements and the reported result. The exclusion means such
the operation, which will allow to the consolidated financial statements did not contain
mutual transactions, which were made in accounting units
consolidation. In particular, the mutual claims and liabilities, purchase and
the sale of inventory, fixed assets, received and paid dividends, donations
and other operations between business units, which have a significant impact on the
consolidated result. ".
26. In § 64 paragraph. 2, the first sentence shall be replaced by the phrase "Information
the consolidated financial statements are based on the accounts of the consolidating
the business units of consolidated units, business units
under the joint influence of the business units and affiliates, the consolidated
the accounts and other data of partial units, which provide
the consolidated unit, the business unit under a common influence and
the business unit associated with the consolidating accounting unit. ".
27. In § 64 paragraph. 3 the first sentence, the words "consolidated Group" shall be replaced by
the words "which have the obligation to submit to the Assembly a consolidated
the financial statements ".
28. In article 64, paragraph 5 shall be deleted.
29. In paragraph 65. 2 the word "(balance)" is deleted.
30. In section 66 paragraph 2 is added:
"(2) the statement of profit and loss make up
and the cost of items) in a positive consolidation difference,
(b)) in the revenue items of the clearing negative consolidation
the difference,
(c)) of the minority interests in the profit or loss on a share of the result
management of equivalence, in accordance with the consolidation method used. ".
31. section 67 including title and footnotes no 18a and 18b is inserted:
"§ 67
The content definition of the annex in the consolidated financial statements
(1) the consolidating accounting unit shall be shown in the annex to the consolidated
the financial statements
and consolidation method) pursuant to § 63 paragraph. 1, and the methods used for the consolidation of the
pursuant to § 63 paragraph. 4,
(b) the business name and seat) consolidated units included
in the consolidated entity; the share capital in the following accounting
units that are included in the consolidated Group held other accounting
units than the consolidating accounting unit or persons acting
on its own behalf, but on behalf of those accounting units; further indicate
the reasons on the basis of which became the controlling party,
(c) the business name and seat) consolidated units
not included in the consolidation unit under section 62, paragraph. 6 and section 22a, paragraph. 3
the law, including the reasons for their non-inclusion, indicating the market share of its own
capital in those business units held by persons other than
the consolidating accounting unit,
(d) the business name and registered office) business units, which are associated with
included in the consolidated accounts; share of equity in
These business units associated with the entity that holds the
included in the consolidation or by persons acting on their own behalf, but on the
account of these business units,
(e) the trade name and Head Office) business units, which are not associated with
included in the consolidated accounts referred to in section 62, paragraph. 8, including
reason for non-inclusion,
(f) the business name and registered office) business units under the joint influence of the
included in the consolidated accounts; the share capital
in these business units under the joint influence that keeps accounting
the units included in the consolidation or by persons acting on their own behalf,
but on behalf of those accounting units; further, stating the grounds on the basis of the
which is practiced the common effect,
(g) the business name and registered office) business units, which are not listed below
(b) to (f))), in which the business units themselves or
through a person acting in his own name on behalf of the share on the
equity is less than 20%; Enter the amount of the share of the private
the capital, including the total amount of own funds, the amount of the result
profit for the last financial year the following accounting units; This
the information may not be listed, unless these business units of
terms of submission of the faithful and honest picture of the subject of accounting and
the financial situation in the consolidated financial statements, information about their own
capital and the result will also be excluded if they are not
published and where the proportion of the consolidating accounting unit on its own
capital directly or through other entities smaller than
50%,
h) information on accounting methods and principles, of changes
methods of valuation, accounting procedures, organize the items in the consolidated
accounts and content definition items compared to the previous
accounting period, indicating the reasons for those changes; for the items listed in
the consolidated accounts which are or were originally expressed in
foreign currency, shall be given information about how their conversion to the currency in which the
the consolidated financial statements were prepared,
I) explanation of the item "positive consolidation difference" and "Negative
consolidation difference ", the method of their determination, and any significant changes
compared to the previous accounting period,
j) average number of employees of the consolidating unit during
the accounting period for which draws up the consolidated accounts,
broken down by category; separately, by specifying the average recalculated
the number of employees during the financial year for accounting units under
the common influence.
(2) the consolidating accounting unit further in the annex, referring in particular to
and the amount of remuneration paid) for the accounting period both in cash and in the
non-cash form of persons who are the statutory body, the members of the
statutory or other managing and supervisory bodies, as well as the amount of
incurred or contracted pension obligations to former members of the
listed bodies, with an indication of the total for each category,
(b) the amount of the advances, loans) and loans to persons who are
statutory bodies, members of statutory or other managing and
supervisory bodies, with indications of the interest rates, main conditions and
any amounts due, the amount of all forms of collateral, with the indication of the
the total for each category,
(c)), the total amount of commitments which at the date of preparing the consolidated financial
accounts have a maturity of longer than five years and the total amount of
secured obligations with the indication of the nature and form of the collateral,
(d) the method of determining the fair value) of assets and liabilities, a description of the
the value model used in the valuation of securities and derivatives
the fair value, the changes in fair value, including changes in the valuation of the share
equivalences according to individual types of financial assets and the way they
posting; If not a valuable paper, share and derivative awarded real
the value or entity shall equivalences, reasons for and possible
the amount of the adjustments,
(e) summary of financial commitments), which are not listed in the
the consolidated balance sheet, if these information useful for the assessment of
the financial situation; separately, all commitments related to the
pensions and commitments between the consolidating accounting unit and accounting
units not included in the consolidated accounts,
f) consolidated revenues from ordinary activities, broken down by category
activities and by geographical markets, these categories and markets between
you substantially different in terms of the manner in which the sale is organized
the goods and products and the provision of services falling within the ordinary activities,
(g)) the nature and business purpose of the transactions, which are not listed in the
the consolidated balance sheet, and the financial impact of these transactions if they are
the risks or benefits arising from such arrangements are material and where publication of the
such risks or benefits is necessary for assessment of the financial situation,
h ^ 18a) transaction), with the exception of transactions within the business units in the
the consolidation, which the consolidating accounting unit, consolidated
the unit, the business unit under the joint influence of or accounting units
associated with the related party concluded, including the amount of such
transactions, the nature of the related party relationship and other information about the
These transactions, which are necessary for an understanding of the financial situation,
If these transactions are material and have not been concluded under normal market
conditions; information about individual transactions may be aggregated according to
to their nature except where separate information
necessary to understand the impact of related party transactions on the financial
the situation; the term "related party" has the same meaning as in the international
accounting standards covered by European Union law ^ 18b)
I) total cost information separately on the remuneration, the
^ 13 g) the auditor or auditors for the accounting period broken down
on
1. the statutory audit ^ 13) annual accounts,
2. other certification services,
3. tax advisory services,
4. other non-audit services.
18A) Article. 34 point 7b of Seventh Council Directive 83/349/EEC, as amended by Directive
The European Parliament and of the Council 2006/46/EC.
18B) Article. 34 point 7b of Seventh Council Directive 83/349/EEC, as amended by Directive
The European Parliament and of the Council 2006/46/EC.
Regulation of the European Parliament and of the Council (EC) No 1606/2002 of 19 November 2002.
July 2002 on the application of international accounting standards. ".
32. no footnotes 17 and 18 shall be deleted.
33. in annex No 1 in the "TOTAL ASSETS" item "URB.III. 1. Shares in the
controlled and managed persons "shall be replaced by the entry ' URB.III. 1. Shares-
the controlled person ", the entry" URB.III. 4. Loans and credits-controlling and managing
person, substantial influence "shall be replaced by the entry ' URB.III. 4. Loans and credits-
controlled by or controlling person significant influence ", the entry" c. II. 2.
Receivables-controlling entity "is replaced by" (C) (II). 2.
Accounts receivable-controlled or controlling person "and the entry" URC.III. 2.
Receivables-controlling entity "shall be replaced by the entry ' URC.III. 2.
Accounts receivable-controlled or controlling person ".
34. in annex No 1 in the "TOTAL LIABILITIES" item "(B). II. 2. Liabilities-
controlling entity "shall be replaced by the heading" (B). II. 2. Liabilities-
controlled by or controlling person "and the entry" URB.III. 2. Liabilities-
controlling entity "shall be replaced by the entry ' URB.III. 2. Liabilities-
controlled by or controlling person ".
35. In annex 2, the entry "VII. 1. Income from shareholdings in subsidiaries and
managed by the persons and in the business units under significant influence "
replaced by the entry ' VII. 1. Income from shareholdings in subsidiaries in
business units under significant influence ".
36. in annex 3, the entry "IV. 1. Income from shareholdings in subsidiaries and
managed by the persons and in the business units under significant influence "
replaced by "IV. 1. Income from shareholdings in subsidiaries in
business units under significant influence ".
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
began in 2011 or later, if not in points 2 to 4 of the set
otherwise.
2. the application of the provisions of section 6 (1). 3 (b). (d)) and section 7 (1). 10 of the Decree No.
500/2002 Coll., as amended, effective from the date of entry into force of this order,
for the depreciation of the items "B.I. 5. Goodwill "and" (B) (II). 9. Valuation difference on
acquired assets "reported by the time the effectiveness of this Ordinance,
not considered a violation of the requirement of the straight-line.
3. The provisions of section 39, paragraph. 7 and 13 of Decree No. 500/2002 Coll., as amended by
effective from the date of entry into force of this order, shall first apply for
determine the conditions of exemption from the requirement to indicate the schedule of revenues from
sales of goods, products and services, by category of activity and by
geographical markets and the explanation above the amounts reported under the heading "B.I. 1.
"The expenses for the accounting period, which began in the year 2010 and
at a later time.
4. The provisions of section 2 (2). 2 the second sentence and section 62 to 67 of Decree No. 500/2002
Coll., as amended, effective from the date of entry into force of this order, for the first time
used in the preparation of the consolidated financial statements for the accounting period,
that began in the year 2010 or later.
Article. (III)
The effectiveness of the
This Decree shall take effect on 1 January 2005. January 2011.
Minister:
Ing. K in r.
