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Technical Change To The Accounting Records

Original Language Title: změna technické vyhlášky o účetních záznamech

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300/2014 Sb.



DECREE



of 11 December 1997. December 2014,



amending Decree No. 383/2009 Coll. on accounting records in

technical form of the selected business unit and their transfer to the

the central system of accounting information of the State and of the requirements for

technical and mixed forms of accounting records (technical order

accounting records), as amended



The Ministry of Finance shall determine in accordance with § 37 b, para. 1 of law No 563/1991

Coll., on accounting, as amended, to implement section 4, paragraph 4.

8 of this Act:



Article. (I)



Decree 383/2009 Coll. on accounting records in the technical form

the selected business units and their transmission to the central system

the accounting information of the State and of the technical and mixed forms of

accounting records (technical books of the Decree), as amended by

Decree No. 434/2010 Coll., Decree No. 437/2011 Coll., Decree No.

461/2012 Coll. and Decree No. 472/2013 Coll., is amended as follows:



1. In article 3, paragraph 3. 1 (b). and the words "or) for different parts of the accounting

statements for the partial consolidation unit of the State "shall be deleted.



2. In article 3, paragraph 3. 1 (b)):



"(b)) of the auxiliary of the consolidation overview; the scope of individual parts

Auxiliary of the consolidation, their designs pursuant to annex No. 3a

This Ordinance and ".



3. In § 3a paragraph 2. 1, after the words "public finance management ' shall be replaced

"and for the purpose of preparation of financial statements for the Czech Republic and for the partial

consolidation units of the State ".



4. In section 3a, paragraph 2, the following paragraph 3 is added:



"(3) the data for the purposes of preparation of financial statements for the Czech Republic and for

sub-groups of the State under the Ancillary analytic insights

do not show and do not pass the village, whose population published by the Czech

the Statistical Office is at the beginning of the immediately preceding

the financial year of less than 10,000. ".



Paragraphs 3 to 5 shall become paragraphs 4 to 6.



5. § 5 para. 1, the second sentence shall be deleted.



6. In section 5, paragraph 3, the following paragraph 4, including notes

footnote 1:



"(4) the selected business units do not pass the accounting records according to § 3a of the

the central system of accounting information of the State, if mostly contain

facts or information that are based on different legal

Regulation ^ 1) classified information.



1) Act 148/1998 Coll., on the protection of classified information, as

amended.



Act 412/2005 Coll., on the protection of classified information and security

eligibility, as amended.



Act 153/1994 Coll., on the intelligence services of the Czech Republic, in the

as amended.



Act 154/1994 Coll., on the Security information service, as amended by

amended.



Act 67/1992 Coll., on the Military Counterintelligence, as amended by

amended. ".



Paragraphs 4 to 10 shall be renumbered as paragraphs 5 to 11.



7. Appendix 2a is added:



"Appendix 2a to Decree No 383/2009 Sb.



Instrumental analytical overview



8. Annex # 2b, including note reads as follows:



"Appendix 2b to Decree No 383/2009 Sb.



The deadlines for the transmission of Ancillary analytic insights



------------------------------------------------------------------------------------------------------------------

The number of the name of the accounting record předáváníúčetního record Frequency

the statement of

------------------------------------------------------------------------------------------------------------------

30 part I: the starting and ending

on a quarterly basis

-in the State as of 31. 3., 30. 6., 30. 9. to 30. of the day

States and turns on the selected the following month and

balance sheet accounts

per year

, IE. in the State as of 31. 12.25. 2. the following year,



30 part II: selected cost from

on a quarterly basis

-in the State as of 31. 3., 30. 6., 30. 9. to 30. of the day

the beginning of the year for the main and the following month and

economic activity

per year

, IE. in the State as of 31. 12.25. 2. the following year,



30, part III: selected revenue from

on a quarterly basis

-in the State as of 31. 3., 30. 6., 30. 9. to 30. of the day

the beginning of the year for the main and the following month and

economic activity

per year

, IE. in the State as of 31. 12.25. 2. the following year,



30 part IV: DNM and DHM-the types of changes

on a quarterly basis

-in the State as of 31. 3., 30. 6., 30. 9. to 30. of the day

on the side of MD and D selected the following month and

the balance sheet accounts

per year

, IE. in the State as of 31. 12.25. 2. the following year,



30 part V: Stocks-the types of changes to the

on a quarterly basis

-in the State as of 31. 3., 30. 6., 30. 9. to 30. of the day

side of MD and D selected the following month and

the balance sheet accounts

per year

, IE. in the State as of 31. 12.25. 2. the following year,



30 section VI: claims-the types of changes

on a quarterly basis

-in the State as of 31. 3., 30. 6., 30. 9. to 30. of the day

on the side of MD and D selected the following month and

the balance sheet accounts

per year

, IE. in the State as of 31. 12.25. 2. the following year,



30 part VII: commitments-the types of changes

on a quarterly basis

-in the State as of 31. 3., 30. 6., 30. 9. to 30. of the day

on the side of MD and D selected the following month and

the balance sheet accounts

per year

, IE. in the State as of 31. 12.25. 2. the following year,



30 part VIII: other assets-types

on a quarterly basis

-in the State as of 31. 3., 30. 6., 30. 9. to 30. of the day

changes on the MD and D selected the following month and

the balance sheet accounts

per year

, IE. in the State as of 31. 12.25. 2. the following year,



30 part IX: the assets of the business units-

on a quarterly basis

-in the State as of 31. 3., 30. 6., 30. 9. to 30. of the day

the types of changes on the MD and D the following month and

selected balance sheet accounts

per year

, IE. in the State as of 31. 12.25. 2. the following year,



31 part X: start and end

on a quarterly basis

-in the State as of 31. 3., 30. 6., 30. 9. to 30. of the day

States and turns on the selected the following month and

balance sheet accounts broken down

per year

, IE. in the State as of 31. 12.25. 2. the following year,

According to the individual partners

the asset/liability or partners

transaction



32 Part XI: selected cost and

on a quarterly basis

-in the State as of 31. 3., 30. 6., 30. 9. to 30. of the day

income from the beginning of the year for the following month and

the main economic activity and

per year

, IE. in the State as of 31. 12.25. 2. the following year

broken down by individual

the transaction partners



33 part XII: the types of changes on the side

on a quarterly basis

-in the State as of 31. 3., 30. 6., 30. 9. to 30. of the day

MD and D selected balance sheet the following month and

accounts broken down by individual

per year

, IE. in the State as of 31. 12.25. 2. the following year

the transaction partners



34 part XIII: the types of changes on the side

on a quarterly basis

-in the State as of 31. 3., 30. 6., 30. 9. to 30. of the day

MD and D selected balance sheet the following month and

accounts broken down by individual

per year

, IE. in the State as of 31. 12.25. 2. the following year

partners, the asset/liability

and transaction partners



35 part XIV: an overview of property

per year

-in the State as of 31. 12.25. 2. the following year

participation and their changes



36 Part XV: overview of off-balance sheet

per year

-in the State as of 31. 12.25. 2. the following year

accounts



37 Part XVI: the starting and ending

per year

-in the State as of 31. 12.25. 2. the following year

States on selected

off balance sheet accounts broken down

According to the individual partners

podrozvahového account



38 Part XVII: explanation of significant

per year

-in the State as of 31. 12.25. 2. the following year

the amounts

------------------------------------------------------------------------------------------------------------------



Note:

If selected, the entity the obligation of confidentiality of the facts, that are required in the individual sections

Auxiliary analytic insights, assembling the individual parts of the Interim analytical report aggregated way

laid down in the technical manual of the central system of accounting information to the State.

If handover deadline falls on a Saturday, Sunday or public holiday, the last day of the period closest to the next business day. ".



9. Appendix 3 including the note reads as follows:



"Appendix No. 3 to Decree No. 383/2009 Coll.



The terms for the transfer of consolidation accounting records



-----------------------------------------------------------------------------------------------------------------------

The number of the name of the accounting record frequency of communication accounting record

the statement of

-----------------------------------------------------------------------------------------------------------------------

1-on a quarterly basis in the State's balance sheet as of 31. 3., 30. 6., 30. 9.-interim financial statements, and

25. the day of the next month and a year, IE. in the State as of 31. 12.-the annual financial

statements, to 20. 2. the following year,

health insurance companies: quarterly-in the State as of 31. 3., 30. 6., 30. 9.-interim management statement

financial statements, to 60. the date of the end of the reporting period, and annually, IE. in

status as of 31. 12.-the annual financial statements, to 28. 2. the following year,


the selected business units that pass the accounting records according to § 3a of this

Decree:-in the State on a quarterly basis to 31. 3., 30. 6., 30. 9.-interim financial

statements, to 30. the day of the next month and a year, IE. in the State as of 31. 12.-

the annual financial statements, and to 25. 2. the following year.

--------------------------------------------------------------------------------------------------------------------------

2 of the profit and loss account on a quarterly basis-in the State as of 31. 3., 30. 6., 30. 9.-interim financial statements, and

25. the day of the next month and a year, IE. in the State as of 31. 12.-the annual financial

statements, to 20. 2. the following year,

health insurance companies: quarterly-in the State as of 31. 3., 30. 6., 30. 9.-interim management statement

financial statements, to 60. the date of the end of the reporting period, and annually, IE. in

status as of 31. 12.-the annual financial statements, to 28. 2. the following year,

the selected business units that pass the accounting records according to § 3a of this

Decree:-in the State on a quarterly basis to 31. 3., 30. 6., 30. 9.-interim financial

statements, to 30. the day of the next month and a year, IE. in the State as of 31. 12.-

the annual financial statements, and to 25. 2. the following year.

--------------------------------------------------------------------------------------------------------------------------

3 cash per year, IE. in the State as of 31. 12.-the annual financial statements, to 20. 2. the following

flows and changes of the year

equity health insurance: a year, IE. in the State as of 31. 12.-the annual financial statements,

28. 2. the following year,

the selected business units that pass the accounting records according to § 3a of this

Ordinance: per year, IE. in the State as of 31. 12.-the annual financial statements,

25. 2. the following year.

--------------------------------------------------------------------------------------------------------------------------

Annex 4-in State on a quarterly basis to 31. 3., 30. 6., 30.9. -interim financial statements, 25.

the day of the next month and a year, IE. in the State as of 31. 12.-the annual financial statements, and

it to 20. 2. the following year,

health insurance companies: quarterly-in the State as of 31. 3., 30. 6., 30. 9.-interim management statement

financial statements, to 60. the date of the end of the reporting period, and annually, IE. in

status as of 31. 12.-the annual financial statements, to 28. 2. the following year,

the selected business units that pass the accounting records according to § 3a of this order:

on a quarterly basis-in the State as of 31. 3., 30. 6., 30. 9.-interim financial statements, and

30. the day of the next month and a year, IE. in the State as of 31. 12.-the annual financial

statements, to 25. 2. the following year.

--------------------------------------------------------------------------------------------------------------------------

5 Auxiliary consolidation per year, IE. in the State as of 31. 12., to 19.7. the following year

an overview of the

--------------------------------------------------------------------------------------------------------------------------

6 a list of business units per year, IE. in the State as of 31. 12. předchozíhoroku, 15. 1. the current year

belonging to the

consolidated state

--------------------------------------------------------------------------------------------------------------------------



Note:

If handover deadline falls on a Saturday, Sunday or public holiday, the last day of the period closest to the next business day. ".



10. in annex 3, the following new Appendix 3a:



"Appendix 3a of Decree No 383/2009 Sb.



Auxiliary consolidation overview



Article. (II)



Transitional provisions



1. the provisions of Decree No. 383/2009 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 first transmission of the consolidation of the accounting record pursuant to § 3 (2). 1

(a). (b)) Decree No. 383/2009 Coll., in the version in force from the date of acquisition

the effectiveness of this Ordinance, be carried out in accordance with the consolidated unit State

consolidation of the Decree of the State in the State as of 31. December 2016, and within

until 31 December 2006. July 2017 by may for the accounting period of the year

2016 States last year.



3. the first transmission of the consolidation of the accounting record pursuant to § 3 (2). 1

(a). (c)) the list of business units belonging to the consolidated

the whole State is performed by administering unit according to the consolidation Decree

State in the State as of 31. December 2014, by the deadline of 31 December 2006. March 2015.



4. In the accounting period of the year 2015 do not show and don't pass on the contributory

Organization of data for the purposes of preparation of financial statements for the Czech

Republic and for sub-groups of the State within the framework of the auxiliary

analytic insights.



Article. (III)



The effectiveness of the



This Decree shall enter into force on 1 January 2000. January 2015.



Minister:



Ing. Sport in r.