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
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The number of the name of the accounting record předáváníúčetního record Frequency
the statement of
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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
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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
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The number of the name of the accounting record frequency of communication accounting record
the statement of
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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.
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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.
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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.
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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.
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5 Auxiliary consolidation per year, IE. in the State as of 31. 12., to 19.7. the following year
an overview of the
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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
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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.