476/2003 Sb.
DECREE
of 17 May. December 2003,
amending Decree No. 504/2002 Coll., implementing some
the provisions of Act No. 563/1991 Coll., on accounting, as amended
regulations for business units, in which the main subject of activity
is not a business, if charged in the double-entry accounting system
The Ministry of Finance shall determine under section 37b to implement section 4, paragraph 4. 8, § 24
paragraph. 4 and 5 and § 28 para. 1 of the law No. 563/1991 Coll., on accounting, in the
amended by Act No. 437/2003 Coll. (hereinafter the "Act"):
Article. (I)
Decree 504/2002 Coll., which implements certain provisions of the Act
No. 5563/1991 Coll., on accounting, as amended, for
business units, in which the main subject of activity is not a business,
If charged in the double-entry accounting system, is amended as follows:
1. paragraph 1 reads:
"§ 1
This Decree provides for the full range of bookkeeping and management
accounting in a simplified range
and the scope and compiling) financial statements,
(b)), the labelling and the content layout definition of assets and other
assets, liabilities and other liabilities in the financial statements,
(c)), the labelling and the content layout definition of costs and revenues, and
result in the financial statements,
(d) to organize and display the definition of) the explanatory and supplementary
the information in the annex to the financial statements,
e) target chart of accounts
f) accounting methods,
g) method to transition from a simple accounting in accounting. ".
2. section 2 including the footnotes # 1)-11a):
"§ 2
(1) this Ordinance applies to the business units, in which the main subject
activity is not a business, referred to in § 1 (1). 2 (a). a) and b) of the Act, and
covered by the specific legislation; These are in particular the following
business units:
a) political parties and political movements, "^ 1")
(b) Civil Association) ^ 2)
(c)), churches and religious societies, ^ 3)
(d)) generally benefit companies, ^ 4)
(e) the interest Association of legal entities), ^ 5)
f) organisation with an international element, ^ 6)
g) Foundation and endowment funds, ^ 7)
h) condominiums, ^ 8)
I) public high school ^ 9) and
j) other business units that have not been created and established to
business, ^ 10) with the exception of commercial companies (hereinafter referred to as "accounting
the unit ").
(2) this Ordinance shall not apply to the entity whose accounts
modifies specific legislation. ^ 11)
(3) business unit, which maintains the accounts in a simplified scale,
and) consists of provisions and reserves only by specific legal
regulations, ^ 11a)
(b)) at its assets and liabilities at fair value in accordance with section 27 of the Act and the
do not apply the provisions of § 15, 18, 24, 30, 34, 35, 36, 41, 42 and 43 of the Act,
in so far as they govern the valuation of assets and liabilities at fair
the value of the,
(c)) to be compiled financial statements in easy range.
1) Act 424/1991 Coll. on Association in political parties and in
political movements, as amended.
2) Act 83/1990 Coll., on the Association of citizens, as amended
regulations.
3) Act 3/2002 Coll., on freedom of religion and the status of
churches and religious societies and on amendments to certain acts (the Act on
churches and religious societies), as amended.
4) Act No. 248/1995 Coll. on non-profit societies and amending
and additions to certain laws, as amended.
5) section 20f et seq.. Act No. 40/1964 Coll., civil code, as amended by
amended.
6) Act 116/1985 Coll., on conditions for the activities of the organization with
an international element in the Czechoslovak Socialist Republic, as amended by
amended.
7) Act 227/1997 Coll., on foundations and Foundation funds and amending and
Tween related laws (the law on foundations and Foundation funds),
in the wording of later regulations.
8) Act 72/1994 Coll., to regulate certain co-ownership
relationships to buildings and certain ownership relationships to flats and non-residential
spaces and the following certain laws (the law on the ownership of flats)
as amended.
9) Act 111/1998 Coll., on universities and amending and supplementing
other laws (law on higher education), as amended
regulations.
10) for example, Act 483/1991 Coll., on Czech television, as amended by
amended, law No. 484/1991 Coll., on the Czech Radio, as amended by
amended, law No. 358/1992 Coll. on notaries and their
activities (notarial regulations), as amended, law No.
523/1992 Coll. on tax advisory services and the Chamber of tax advisers of the Czech
Republic Act No. 254/2000 Coll. on Auditors and Chamber of Auditors of the Czech
Republic, as subsequently amended, Act No. 85/1996 Coll.
the legal profession, as amended, law No. 360/1992 Coll.
the profession of authorised architects and on the exercise of the profession of
Chartered Engineers and technicians active in construction, as amended by
amended, law No. 381/1991 Coll. on the Chamber of veterinary
doctors in the Czech Republic, Act 220/1991 Coll., on the Czech Medical Chamber,
The Czech dental Chamber and the Czech Chamber of pharmacists, as amended by
amended.
11) for example, Decree No. 505/2002 Coll., implementing some
the provisions of Act No. 563/1991 Coll., on accounting, as amended
regulations for the business units are territorial self-governing units,
příspěvkovými organisations, State funds and departments
State.
11A) for example Act No. 593/1992 Coll., on provisions to determine the base
income taxes, as amended. ".
3. In the heading of part two shall be in parentheses the words "§ 18 para. 4 "shall be replaced by
the words "§ 4 paragraph 2. 8. "
4. in the title of title I of part two: "the scope and METHOD of BUILDING
THE FINANCIAL STATEMENTS ".
5. In section 3, the following paragraph 5 is added:
"(5) the accounting unit compiled financial statements in full or in
a simplified range according to § 18 para. 3 of the Act. A simplified range
shall mean the balance sheet (balance sheet) according to § 5 para. 4, the income statement and
losses in the range according to § 6 paragraph 1. 3 and annex to the financial statements to the extent
According to § 30. ".
6. In section 4, paragraph 4. 3 the second sentence, after the words "show in Word
"thousands".
7. in section 4, paragraph 4. 4, the first sentence is replaced by the phrases: "business unit,
that starts to operate, compiled by the opening balance sheet. Accounting
unit who enter into liquidation in the current accounting period, and the Court of
the unit, whose assets in the current period is declared
audition, compiled by the date of entry into liquidation or the date of the Declaration
bankruptcy, financial statements in their entirety. ".
8. in paragraph 5, the following paragraph 4 is added:
"(4) the balance sheet (balance sheet) in a simplified range includes only the items
marked in capital letters of Latin alphabet and Roman numerals, if
one item of the balance sheet contains several posting groups and in the framework of the
the group there will be several group accounts, then the item will be
balance sheet sum of subtotals for the relevant posting groups. ".
9. in section 6 (1). 1 at the end of the first sentence of the dot to a comma and the following changes in
the words "divided on core business and economic activity."
10. In section 6 (1). 1, the second sentence is replaced by the phrases "profit (loss)
before tax and net profit after tax separately for
the main activity and for economic activity. Per business unit
as a whole, the partial results summarize. ".
11. in section 6 paragraph 2 reads as follows:
"(2) the profit and loss account in a simplified range includes only the
items marked with capital letters of Latin alphabet and Roman numerals.
The sum of the individual cost and revenue items arise sumarizací
group accounts within the posting groups as specified in annex No. 2. ".
12. in article 6, paragraph 3 is deleted.
Paragraph 4 becomes paragraph 3.
13. in section 7 (2). 2, in the introductory part of the text, the words "in appreciation" be deleted.
14. in section 7 (2). 2, in the introductory part of the text, the words "specific legal
Regulation, shall be replaced by the law on income tax (hereinafter referred to as
"technical evaluation"), ".
15. in section 7 (2). 2 (c)):
"c) small intangible assets, which means the asset folder
listed in paragraph 1, if they have a shelf life of more than one
year and the entity is does not show in "A.I. intangible fixed
total assets of ".".
16. in section 7 (2). 3 the words "to the trade" are replaced by the words "and
intended for trading ".
17. in paragraph 7 (2). 3, after the words "and or" shall be inserted the word "were".
18. in article 7, paragraph 4 is added:
"(4) the entry" A.I. 3. Valuable rights "includes in particular the valuable
rights to industrial property objects and the like, to the results of
the intellectual creative activities and other similar rights under special
legislation. ".
19. in paragraph 7 (2). 7, the last sentence shall be deleted.
20. In § 8 para. 4 (b). (b)) in the second sentence is replaced by the word "non"
the word "nevykázané".
21. in § 8 para. 4 the present letter a) indicates (b)), and
subparagraph (b)) (a)).
22. in § 8 para. 5, after the words "of the income tax," the words
"If an entity has the right to post about it and depreciate it and
contains technical evaluation ".
23. in § 8 para. 5, point a) repealed.
Subparagraph (b)), and (c)) shall become letters and) and (b)).
24. In § 8 para. 5 (b). (b)), the semicolon is replaced by a dot and the words for the
with a semicolon are deleted.
25. In section 8 is added at the end of paragraph 12, the sentence "this provision shall
not apply in the case of acquired prior to the acquisition of things that have been put into
State eligible to use and do not require installation by the acquirer. '.
26. in § 9 para. 1, in the introductory part of the text, the words "or in cases where the
the entity has the intention of holding to maturity, purchased or owned by
for the purpose of "shall be replaced by the words" or property due to the award or
owned by the entity for the purpose of ".
27. in § 9 para. 4, the last sentence shall be deleted.
28. in paragraph 10, the words "are made up of the accumulated depreciation of fixed
intangible and tangible fixed assets the depreciation start date up to
the valuation of those assets. " replaced by the words "express wear
of assets in financial terms, which reduces the award
of assets up to its valuation and at the same time
Enter the business unit cost through depreciation. ".
29. in paragraph 11 (1) 1 (f)) repealed.
Letter g) is renumbered as paragraph (f)).
30. section 11 (1) 1 letter f) is added:
"(f)) other movable assets with a useful life of one year,
as material. ".
31. in paragraph 11 (1) 2 the term "suppliers" shall be replaced by
"supplier".
32. In section 11 (1) 7, in the last sentence, after the words "buys in order to
sales of "the comma changes in dot and the rest of the sentence is deleted.
33. In paragraph 11 (1) 8, the word "suppliers" shall be replaced by
"supplier".
34. In paragraph 12 the name: "trade law".
35. In § 12 para. 1 in the first sentence, the words "Payables to customers
arising from the business relations "are replaced by the words" supply and services
the subscribers arising from business relations ".
36. In § 12 para. 4, in the first sentence, the words "the claims" be deleted.
37. In § 12 para. 4, in the first sentence, the words "in the course of trade" shall be replaced by
the words "arising out of the commercial obligations".
38. In § 12 para. 5, the words "commercial transactions" shall be replaced by
"business relations".
39. In § 13 para. 1 the words "on behalf of the employer on the issue of backups,"
shall be deleted.
40. In § 14 para. 5, the words "as defined in § 27 para. 7 "shall be deleted.
41. In article 15, paragraph 1 reads:
"(1) the item" b. II. 14. Receivables from participants of the Association "includes
both short-term and long-term claims arising from the activities of business units
the Association, which has no legal personality, on the basis of the Treaty on
the Association closed by civil zákoníku19) for other participants
that Association. ".
42. In article 15, paragraph 2. 3 the words "issued" is replaced by "issued by".
43. In article 16(1). 1, the last sentence shall be deleted.
44. In article 16, paragraph 2 reads as follows:
"(2) the item" URB.III. 2. The securities "includes the status, in particular, postage stamps,
stamps, motorway coupons, cards (gasoline, telephone)
represent a material value with a limit pumping from which after
the use of release will be able to be drawn, the State dining vouchers
the establishments of public catering and the status of the other vouchers and cards
having the nature of securities ".
45. In article 16(1). 3, in the first sentence, after the word "includes" following the word
"disposable".
46. In paragraph 16, at the end of paragraph 5, the following sentence "in this item shall
also debt securities held to maturity, when maturity is
less than one year. ".
47. In section 18 para. 1, in the third sentence, the words "as defined in § 27 para. 7 "
shall be deleted.
48. In section 18 para. 1, in the fourth sentence, the words "and the value of free of charge
the acquired inventory "shall be deleted.
49. In section 18 para. 2, in the third sentence, the words "the founding documents,"
the words "the founding documents".
50. in section 18 para. 3, in the first sentence, the words "reserve" shall be replaced
"financial".
51. section 19 reads as follows:
"§ 19
The entry "B.I. 1. The reserve "includes the reserve, according to a special legal
Regulation 22) ".
52. In section 20 (2). 2 the term "currency" shall be replaced by "published",
the word "issued" shall be replaced by the word "released", the words "it is
by the issuer. "shall be deleted and the words" accounting unit "the comma changes in
a period.
53. In section 20 (2). 5 in the second sentence, the words "or a bill of Exchange, that have
the nature of the securities ' shall be deleted.
54. In the heading of paragraph 21, the words "commercial transactions" shall be replaced by
"business relations".
55. In section 21 para. 1 the words "trade" shall be replaced by
"commercial obligations".
56. In § 21 para. 3 the words "trade" shall be replaced by
"commercial obligations".
57. In paragraph 21 of the paragraph. 4, the word "relations" shall be replaced by the words "contractual
relations. "
58. In § 23 para. 5, in the second sentence the word "funds" shall be replaced by
"subsidies" and the rest of the sentence is deleted.
59. In § 24 para. 7, the word "currency" shall be replaced by "published",
the word "issued" shall be replaced by the word "released", the comma after the words
"the entity" is amended in a period and the words "it is by the issuer."
shall be deleted.
60. In § 24 para. 8, the word "currency" shall be replaced by "published".
61. In § 24 para. 9, after the word "commitments" following the word "set".
62. In § 24 para. 10, after the word "papers", the words "including
bills of Exchange ".
63. section 25 reads:
"§ 25
(1) the heading "(B) (IV). 1. Accrued expenses "includes costs that
are related to the current accounting period, but payments have not yet been
carried out. This is a passive account with increments charged in his
benefit.
(2) the heading "(B). IV. 2 deferred income" includes payments that are
adopted in the current period, the performances will be conducted to
in the period following. Specified account is passive, income is posted in the
his favor.
(3) the heading "(B) (IV). 3. Exchange rate differences "contains the date of the Assembly
the financial statements of an established exchange rate differences the passive nature, resulting from the
recalculation of the values of fixed financial assets, receivables and liabilities in
foreign currencies, including the long-term futures of deposits, loans and
short-term financial assistance.
(4) the item ' total liabilities ' includes an aggregated value of liabilities. "
64. In § 26 para. 1, letter a) is added:
"and) entry" A.I. 1. Material consumption "includes the cost of consumption
material, including assets posted as stocks and disposals of material to
standard natural decreases, for example due to drying out, spraying and
the outpouring, ".
65. In section 26 para. 1 (b). (c)), after the words "on the consumption of other
neskladovatelných supplies, "the words" for example. water supply or
compressed air for technological purposes ".
66. In section 26 paragraph 2 reads as follows:
"(2) the purchased services
the entry ") and (II). 5. Repairs and maintenance "includes the cost of repair and
the maintenance of the asset to which the entity has the right to ownership or
other assets and is required to post about it according to section 28 of the Act,
(b)) item "and (II). 6. Travel "includes the cost of missions by
specific legislation, 23)
(c)) ", and (II). 7. Cost of representation "includes the cost of
representation, such as hospitality, gifts and similar services,
(d)) "a. II. 8. Other services "includes the cost of other
purchased services, which are not shown in the profit and loss account items
"And (II). 5. Repairs and maintenance "," a. II. 6. Travel "and" a. II. 7. The cost of the
representation "; It also contains the unit cost of purchased retail
intangible assets for use in the business unit. This price
does not refer to an entity as an item of assets in the balance sheet (balance sheet). ".
67. In section 26 para. 3 (b). and) the words "all", "before tax", "in the
the valuation of the market price usual in the place and time "," before tax "shall be deleted.
68. In section 26 para. 3 (b). (b)), the words "the employer must" be replaced by
the words "an entity shall".
69. In section 26 para. 3 (b). (c)), the words "voluntary implementation of the pensions"
replaced by the words "the fulfilment of contracts for voluntary retirement".
70. in § 26 para. 3 (b). e), the words "in particular" be replaced by
"for example".
71. in the title of § 26 paragraph 4 reads: "taxes and fees".
72. In § 26 para. 4 (b). and) the words "for the accounting period to the balance sheet
the date "shall be replaced by" in accordance with the Act on the road tax, ".
73. In § 26 para. 4 (b). (b)), the word "paid" shall be deleted and the words
"the real estate tax," with the words "payable in accordance with the law of the
real estate ".
74. In section 26 para. 4 (b). (c)) in all the sentences of the word "costs"
repealed, after the semicolon in a sentence, after the words "other taxes"
the words "(inheritance tax, gift tax, property transfer)".
75. In section 26 para. 5 (b). and) the words "regardless of whether they have been, or
have not been paid, the cost of debts from the contractual penalties and interest
of default "shall be replaced by" contractual fines and default interest tax
deductible ".
76. In section 26 para. 5 (b). (b)), the words "regardless of whether they have been, or
have not been paid, the cost of the debts of the other fines and
periodic penalty payments ' shall be replaced by "other fines and penalties tax-non-eligible".
77. In section 26 para. 5 (b). (d)), the words "the cost of the payment obligation of the
the title "shall be deleted.
78. In section 26 para. 5 (b). (d)), the second sentence shall be deleted.
79. In § 26 para. 5 (b). e), the words "costs" shall be deleted.
80. in § 26 para. 5 (b). f), the words "costs" shall be deleted.
81. In section 26 para. 5 (b). g), the words "costs" shall be deleted.
82. In § 26 para. 6 (a). (c)), the words "the cost of the loss of securities
and because of the sale of shares "shall be replaced by the words" sold securities and
market shares ".
83. In section 26 para. 6 (a). (d)), the words "on the loss of material due to
sales in the awards provided for by law, "shall be replaced by the words" resulting from the
disposal of an asset, ".
84. In section 26 para. 7 letter a) is added:
") the item" URA.VII. 31. Reimbursement must be between
departments "includes financial contributions intended for the own
organizational folder on operation if they are entities, within the
the main activities defined by the Charter, the appropriate provisioning ".
85. In section 26 para. 7 (b). (b)), the words "costs" shall be deleted.
86. In § 26 para. 8, after the word "contains" be deleted, the words "cost" and
the word "in particular" the words "costs".
87. In section 26 para. 9, the words "costs to the amount of tax payable" shall be replaced by
the words "tax due" and the word "identified" is replaced by "discovered".
88. In § 26 para. 10, in the first sentence, the words "in the first accounting period"
the words "at the formation of the business unit".
89. In § 26 para. 11, the word "costs" is replaced by "total cost".
90. in section 27 para. 1 (b). a), the words "proceeds from sales" shall be replaced by
"sales".
91. In section 27 para. 1 (b). (b)), the words "proceeds from sales" shall be replaced by
"sales".
92. In section 27 para. 1 (b). (c)), the words "proceeds from sales" shall be replaced by
"sales".
93. In section 27 para. 2 (a). and) the words "income or revenue reduction
the change "is replaced by" increase or decrease ".
94. In section 27 para. 2 (a). (b)), the words "proceeds or revenue reduction
the change "is replaced by" increase or decrease ".
95. In section 27 para. 2 (a). (c)), the words "proceeds or revenue reduction
the change "is replaced by" increase or decrease ".
96. In section 27 para. 2 (a). (d)), the words "proceeds or revenue reduction
the change "is replaced by" increase or decrease ".
97. In section 27 para. 4 (b). and) the words "regardless of whether they have been, or
have not been paid, in particular, income from debt-claims "be deleted and the words
"contains the contractual penalties and default interest" with the words "tax
deductible ".
98. In section 27 para. 4 (b)):
"(b)), item" (B). IV. 13. The other fines and penalties "includes fines and penalties
tax assets, which are not shown in the item "(B) (IV). 12. The Contracting
penalties and interest on late payments, "".
99. In section 27 para. 4 (b). (c)), the words "income from remittances" are replaced by the words
"the payment of" and the words "proceeds from" shall be replaced by the words "payment for".
100. In section 27 para. 4 (d)):
"(d)) under the heading" (B). IV. 15. Interest "includes interest received from the Bank and other
borrowers and similar services; in the case of interest, which according to the Special
tax legislation of special taxes and withholding tax rate may be
set off on the overall tax liability, are expressed interest before tax,
It's gross, in other cases, the interest shall be shown in the
taxation, it's in the net, ".
101. In section 27 para. 4 (b). e), the words "income from foreign exchange differences
emerging "shall be replaced by" exchange rate differences arising ".
102. In section 27 para. 4 (b). g), the words "proceeds in the amount of the claim to the
substitute "shall be replaced by" compensation ".
103. In section 27 para. 5 (b). a), the words "proceeds from sales" shall be replaced by
"sales" and the words "as well as" shall be deleted.
104. In section 27 para. 5 (b). (b)), the word "income" is replaced by
"sales".
105. In section 27 para. 5 (b). (c)), the words "the amount of the proceeds" shall be replaced by
"sales".
106. In section 27 para. 6 (a). and) the words "revenue from actually received
posts "shall be replaced by" contributions "and" incorporation "
the words "or by".
107. In section 27 para. 6 (b)):
"(b)), item" (B). VI. 27. Received contributions (donations) "includes donations received
the operating activities of the entity; It is reported here and part of the proceeds from the
public collections under a special legal předpisu28) intended to cover the
expenses associated with organizing public collections, ".
108. In section 27 para. 6 (a). (c)), the words "income from membership fees"
replaced by the words "Member Submissions" and the words "proceeds from contributions"
shall be replaced by the word "contributions".
109. In section 27 para. 7 in the first sentence, the words "income from subsidies" are replaced by
the word "subsidy".
110. In section 27 para. 7, the third sentence shall be inserted after the phrase "A subsidy shall be deemed to
also extinct commitment in the amount of the fee, or part thereof, if the obligation to
pay this fee, or part of it, was destroyed by the
authority. ".
111. In section 27 para. 8, the word "income" is replaced by "total revenue".
112. At the end of section 28 shall be supplemented with the sentence "the business units are required to
the date of the financial statements separately costs, revenue, result
for the main activities and costs, revenue and profit
economic activity:
and) main activity; for the purposes of this Ordinance, means the main activities
all activities for which the entity was established by a special
by law, incorporation deed or other document,
(b)) economic activity; for the purposes of this Ordinance, means the economic
the activities of the activities provided for in specific legislation or activities
laid down in the founding Charter, statute or Charter,
for example, the activity of the accessory, side, business or other
activity. ".
113. in the heading of title IV of part two: "the ARRANGEMENT and content DEFINITION
EXPLANATORY AND SUPPLEMENTARY INFORMATION IN ANNEX TO THE FINANCIAL STATEMENTS ".
114. In § 30 paragraph 2. 1 the term "at least" be deleted.
115. In § 30 paragraph 2. 1, letter a) is added:
"a) business unit, its headquarters, the name, legal form, its purpose,
i.e.. the main economic activities, and other activities, statutory
organs and organisational components with its own legal personality, if
have been set up. "
116. In § 30 paragraph 2. 1 (b). (b)), after the word "founding fathers," is inserted after the word
"instigators".
117. In § 30 paragraph 2. 1 (b). (c)), after the words "derogations from the word
"accounting".
118. In § 30 paragraph 2. 1 (b). e), the words "and translated the assets and
"the words" obligations in foreign currency ".
119. In § 30 paragraph 2. 1 letter f) is added:
"(f)) for the name of other entities in which the entity itself or
through a third party acting on its behalf and on behalf of the holding
share, this proportion may be in the form of holdings of shares, with an indication of the amount of the
This share for shares with the nominal value, the indication of the number and type of
of these shares, as well as the amount of capital, equity, funds
and the profit or loss of the accounting unit for the previous accounting
the period ".
120. In § 30 paragraph 2. 1 the letter g) is added:
"g) overview of due liabilities to social security and insurance
contribution to the State employment policy, an overview of due liabilities
public health insurance and tax arrears at the locally registered
the relevant financial authorities, with the sums, dates the emergence and
maturity ".
121. In § 30 paragraph 2. 1 letter h) is added:
"h) the number and nominal value of the shares or, or do not have a
nominal value, information about their pricing, ".
122. In § 30 paragraph 2. 1 the letter l) is added:
"l) result in breakdown by main and economic activity
and for income tax purposes, ".
123. In § 30 paragraph 2. 1 (b). p), the words "as well as" be deleted and the word
"as" is replaced by the word "as".
124. In § 30 paragraph 2. 1 (b). q) after the word "valuation", the words
"financial assets".
125. In § 30 paragraph 2. 1 (b). t), the words "in particular", "a group of items, and for
the analysis of the statements ' shall be deleted, the word "provided" shall be replaced by the word
"received", the words "in the statements" are replaced by the words "in the balance sheet (balance sheet)
and profit and loss account ", and the words" tangible assets "shall be inserted after
the words "from the State budget, the budget of the local government units or
of State funds ".
126. At the end of footnote # 31) is amended in a comma and dot
addition of the words "as amended.".
127. In the heading of part three, the words "§ 14 para. 1 "shall be replaced by ' paragraph 4
paragraph. 8. "
128. In paragraph 31, the following paragraphs 4 and 5 are added:
"(4) when the accounting management in its entirety, the entity shall draw up the
chart of accounts to the extent referred to in paragraphs 1 to 3.
(5) the accounts in a simplified range of an entity
shall draw up a chart of accounts, which can only be given if the posting groups
special regulation provides otherwise. In the chart of accounts is an entity
required to apply the marking and arrangement of the indicative chart of posting groups
outline. ".
129. In the title of part four, the words "and their use" shall be deleted.
130. In the title of part four, the words "paragraph. 2 "shall be replaced by" paragraph.
8. "
131. In paragraph 32 the heading reads: "the definition of content creation cost
of intangible and tangible fixed assets ".
132. the heading of section 32 in the brackets, the words "paragraph. 2 "shall be replaced by" paragraph.
8. "
133. In § 32 para. 1 (b). (b)), the words "If an entity
Decides, ' shall be deleted.
134. In § 32 para. 1 (b). (d)), the words "including variant solutions and
the budget ' shall be deleted.
135. In § 32 para. 1 letter f) is added:
"(f)) as a result of the building of new construction and the cost of building
editing, which form part of the cost of new construction, ".
136. In § 32 para. 1 letter h) is added:
"h) reimbursement of share:
1. the eligible costs of the transmission system operator or
appropriate distribution system operator, associated with the connection
and ensuring that the required wattage,
2. reasonably incurred costs of the distribution system operator
associated with connecting and securing the required supply of gas,
3. the vendor costs reasonably incurred associated with connecting and
ensuring the supply of heat energy,
as well as the costs to the owner of the distribution device for rerouting
distribution equipment ".
137. In § 32 para. 1 (b). even) the words "tests before putting the property into
State eligible to use; If during the tests applicable
products or performances of "shall be replaced by" verification of the eligibility of the property for
use, if applicable during this process the goods or
the performances, ".
138. In § 32 para. 2 (a). (e)), the word "tax" shall be replaced by
"costs".
139. In § 32 para. 3, in the first sentence, the words "received by the lessee"
replaced by the words "of the acquired entity", the word "lessee"
replaced by the words "accounting unit" and the last sentence shall be deleted.
140. section 33, including the title reads as follows:
"§ 33
The definition of content creation cost of securities and ownership interests
(§ 4 paragraph 8 and article 25, paragraph 4, of the Act)
In the cost of securities and ownership interests with fees
brokers, advisors and stock exchanges. In the cost of securities and ownership interests
do not count interest on credits and loans for the acquisition of securities and
the shares and the costs associated with their possession. "
141. in paragraph 33, the following new section 33a and 33b, which including the following titles:
"§ 33a
The definition of content creation cost inventory
(§ 4 paragraph 8 and article 25, paragraph 4, of the Act)
In the cost of inventory includes cost of freight, customs duties,
Commission, insurance, internal shipping and handling
stocks. In the cost of inventory shall not be charged interest on loans and
loans for the acquisition of inventory.
section 33b
The definition of content creation cost claims
(§ 4 paragraph 8 and article 25, paragraph 4, of the Act)
In the purchase price receivables will be included the cost of the expert
the valuation of the purchased receivables, the remuneration of lawyers and commissions, referred to
the sum may not exceed the yield claims. ".
142. In the title of § 34, the words in brackets shall be replaced by "to the section 4, paragraph 4. 8 and
section 27 para. 6 of the Act ".
143. In § 34 paragraph 1 reads:
"(1) changes in the fair value valuation in securities are recorded as
financial cost or financial yield. ".
144. In article 34, paragraph 2 shall be deleted.
The former paragraph 3 shall become paragraph 2.
145. In the heading of section 35, the words in brackets shall be replaced by "to the section 4, paragraph 4. 8 and
section 27 para. 6 of the Act ".
146. In the title of § 36, the words in brackets shall be replaced by "to the section 4, paragraph 4. 8 and
section 27 para. 6 of the Act ".
147. under section 36 shall be inserted a new section 36a, which including the title reads as follows:
"§ 36a
Valuation differences in the application of fair value in accounts receivable, which
the accounting unit has acquired and has determined to trading
(§ 4 para. 8, and section 27 (6) of the Act)
The items receivables and securities intended for trading and
recorded in the balance sheet at acquisition cost shall be the entity from
the law of their fair value at the balance sheet date in the annex. ".
148. In the heading of section 37, the words in brackets shall be replaced by "to the section 4, paragraph 4. 8
the law ".
149. In § 37 para. 4 with the word "captured" is replaced by "".
150. In the heading of section 38, the words in brackets shall be replaced by "to the section 4, paragraph 4. 8 and
§ 28 para. 1 of the law ".
151. In § 38 paragraph 1(a). 1, after the word "during" is inserted after the word "its", and in the
the second sentence, the word "intensity" shall be replaced by the word "way".
152. In article 38, paragraph 2 shall be deleted.
Paragraphs 3 to 9 shall be renumbered as paragraphs 2 to 8.
153. In § 38 paragraph 1(a). 2 letter a) is added:
"a) intangible fixed assets for which the entity has acquired another
the right to property, the right of ownership, than it is and is required to post about it
under the provisions of section 28 of the Act and depreciated it, ".
154. In § 38 paragraph 1(a). 2 (b)):
"(b) the technical improvement in accounting) unit that long-term odpisovaný
property for valuable consideration or free of charge and has carried out on this property
technical improvement on their own account ".
155. In § 38 paragraph 1(a). 2, the following point (e)), which read as follows:
"e) file with a separate movable assets of the technical-economic by specifying
as a single unit. ".
156. In § 38 paragraph 8 reads as follows:
"(8) in the acquisition of intangible fixed assets
tangible fixed assets and technological assessment are partly or
completely taken from subsidies received, with shareholders ' equity will increase by the amount in the
the amount of subsidies received. In the case that is as follows taken depreciated,
proceed as follows:
and the amount is), which will increase revenues, from the amount of depreciation in proportion
subsidies received and unit cost. In the case that an asset is acquired
completely from the subsidies received, this amount is equal to the amount of depreciation,
(b)), to reduce the amount of equity on the amount and
(c)) at the same time increases the other other income of that amount. "
157. In paragraph 39, in the first sentence, the word "further" is deleted.
158. In the heading of paragraph 40, the words in brackets shall be replaced by "to the section 4, paragraph 4. 8
the law ".
159. In section 40 para. 2 the term "account" shall be replaced by "established".
160. In the heading of section 41, the words in brackets shall be replaced by "to the section 4, paragraph 4. 8 and
§ 7 para. 6 of the Act ".
161. In § 41 para. 2, the words "a violation of the prohibition of mutual clearing
In addition, there is no "shall be replaced by" In the clearing "is not.
162. In the heading of section 42, the words in brackets shall be replaced by "to the section 4, paragraph 4. 8
the law ".
163. In § 42 para. 1, after the word "Awards" is inserted after the word "financial".
164. In § 42 para. 1, the words "paragraph. 6 "shall be replaced by" paragraph. 12. "
165. In § 42 paragraph 4 is added:
"(4) when converting foreign currencies to the Czech currency advance business units
According to § 24 para. 6 of the Act ".
166. the following section is inserted after section 42 42a, which including the footnotes No.
34), no. 34a) and 34b) reads as follows:
"section 42a
In the transition from the system of bookkeeping accounting, after
closing the books on a simple accounting of proceeds
as follows:
and) the final States of the assets, liabilities, or provisions laid down
special legislation ^ 34) and the data resulting from the previous
the period that were not under special legislation ^ 34a)
When closing the books, are converted as opening balances
the relevant posting groups or applicable synthetic accounts in
the balance sheet; accrual value ^ 34b) shall be entered in the assets as
opening balance posting group 38,
b) contractual obligations of funds intended for nedočerpaných
a predetermined purpose within the Mission of the entity according to the statutes,
statute or other provisioning or Charter shall appear in the liabilities of the
the balance sheet as a starting balance of 91, posting groups
c) if when closing the cash journal information about detected unbalanced
lead item in the assets shall be indicated as the starting balance chart
a group of 26, according to the nature of the balance, either in a positive or negative
the value of the,
(d)) the difference between the total assets item on the first day of the accounting
period, and between the sum of the opening balances of the passive posting groups
or the opening balances of synthetic accounts of liabilities on the first day
the accounting period shall be stated as the beginning balance posting group 90;
If the difference is negative, the liabilities in the negative
value as the initial balance posting group 93.
34) Act 593/1992 Coll., as amended.
34A) § 3 to 6 of Decree No. 507/2002 Coll., implementing some
the provisions of Act No. 563/1991 Coll., on accounting, as amended
regulations for business units using a simple system
accounting.
34B) § 24 para. 2 (a). h) section 2 of the Act No. 586/1992 Coll. on taxes
income, as amended. ".
167. in annex No 1 in the Assets b. II. 16. replaced by the word
"issued" by the word "released".
168. in annex No 1 in the Liabilities b. II. 2. replaced by the word
"Issued" by the word "published".
169. in annex No 1 in the Liabilities URB.III. 20 is replaced by the word
"Issued" by the word "published".
170. in annex 3, the chart of a group of 34, 348 in the account name, the word
"bodies" is deleted.
171. In annex 3, in the name of 35 posting groups "Association"
replaced by the words "in association".
Article II
Transitional and final provisions
The provisions of § 38 paragraph 1(a). 8 shall apply for the first time in the accounting period starting
first 1. before 1 January 2005.
Article. (III)
The effectiveness of the
This Decree shall enter into force on 1 January 2000. January 1, 2004.
Minister:
Mgr. Sobotka in r.
