403/2011 Sb.
DECREE
of 6 May 1999. December 2011,
amending Decree No. 410/2009 Coll., implementing some
the provisions of Act No. 563/1991 Coll., on accounting, as amended
for some of the selected business units, as amended by Decree No.
435/2010 Sb.
The Ministry of Finance shall determine in accordance with § 37 b, para. 1 of law No 563/1991
Coll., on accounting, as amended by Act No. 437/2003 Coll. and Act No. 304/2008
Coll., to implement section 4, paragraph 4. 8 and § 24 para. 5:
Article. (I)
Decree 410/2009 Coll., which implements certain provisions of the Act
No. 563/1991 Coll., on accounting, as amended, for
some of the selected business units, as amended by Decree No. 435/2010 Coll.,
be amended as follows:
1. In section 4, paragraph 4. 1 introductory part of the provisions, the words "balance sheet"
the words "including the calculation of the total items".
2. In section 4, paragraph 4. 1 at the end of the text of subparagraph (d)), the words "Land
Fund of the United States. ".
3. In section 4, paragraph 4. 1, point (e)) repealed.
4. In section 4, paragraph 4. 2, after the words "to the balance sheet date", the words
"current period" and the word "Gross" shall be replaced by the words "hereinafter referred to as
"Gross".
5. In section 4, paragraph 4. 3, after the words "to the balance sheet date", the words
"current period", the word "correction" shall be replaced by the words "hereinafter referred to as
"Correction" and "at the end of the text of paragraph 3, the words", and it always
with a positive sign. "
6. In section 4, paragraph 4. 4, after the words "to the balance sheet date", the words
"current period" and the word "net" shall be replaced by the words "hereinafter referred to as
"Net" ".
7. in section 4, paragraph 4. 5, after the words "on condition", the words "in the column
NET ", for the words" just "past" is added after the word "accounting" and the words "
adjusted for the amount of accumulated depreciation and adjustments, that are related to the
item (NET prior period) "shall be deleted.
8. In section 4, paragraph 4. 7, after the word "last" is inserted after the word "Court".
9. in paragraph 8 of section 4 is added:
"(8) the value of balance sheet items in all columns to build time
interim financial statements show the balances recorded on the
each synthetic accounts guideline chart of accounts either positive,
or with a negative sign. The value of balance sheet items in all columns
at the balance sheet date are reported according to the balances recorded on the various
synthetic accounts guideline chart of accounts with a positive sign, with
the exception of synthetic accounts 227, 345, 346, 347, 348, 349, 371, 372, 373,
374, 401, 405, 406, 407, 408, 458, 468, 471, 472 and synthetic accounts
posting groups 43 and 49 reported either positive or
a negative sign. At the time of Assembly, interim financial statements or
at the balance sheet date occurs on synthetic accounts 336, 341, 342, 343, 344 and
363 to compare the balances of the debit and credit sides, and the resulting difference
Enter:
and Yes, in assets) if the balance of the account is on the side of the synthesis HAS
DEBIT,
(b)), to liabilities if the balance of the account is on the side of the synthetic
Credit. ".
10. In section 4, paragraph 8, the following paragraph 9 is added:
"(9) synthetic Account Balance is recorded 222 with a negative sign in
"(C) (IV). 1. Receipt account of organisational units of the State ".
The former paragraph 9 shall become paragraph 10.
11. in section 4, paragraph 4. 10, after the words "of" TOTAL ASSETS "" the words "in the
Net "column.
12. in § 5 para. 1 introductory part of the provisions, the words "items of the statement of
profit and loss account ", the words", including calculations of the total and differential
items ".
13. in § 5 para. 1 at the end of the text of subparagraph (d)) the following words
"The Land Fund of the Czech Republic.".
14. in § 5 para. 1, point (e)) repealed.
15. in § 5 para. 2 the initial part of the provision, the words "after tax for the
business unit "shall be replaced by" profit or loss for the current
the period of the entity ".
16. in § 5 para. 2 (a). (b)) after the word "past" is inserted after the word "accounting".
17. in section 5, paragraph 4 shall be inserted after paragraph 5 to 7 shall be inserted:
"(5) the value of the items of the profit and loss account shall be reported according to the final
balances recorded on the various synthetic accounts with either positive,
or with a negative sign.
(6) the value of the "C (1). Profit before tax "
exhibits with a positive sign, if the value of the item "(B).
A TOTAL of "is greater than the sum of the items ' Cost from activity" A.I., "a. II.
Financial expenses "," URA.III. The cost of the transfers "and" a. IV. The cost of the
shared taxes and fees ". The value of the "C (1). Profit (loss)
before tax "is reported with a minus sign if the value
the item "b. TOTAL REVENUES" is less than the sum of the items ' Cost of A.I.
activities "," a. II. Financial expenses "," URA.III. The cost of the transfers "and
"AND (IV). Costs from shared taxes and fees ".
(7) the value of the item "C (2). Profit or loss for the current period "
shall be recorded with a positive sign, if the value of the item "(B).
A TOTAL of "is higher than the value of the items" and "TOTAL costs. The value of the
the entries ' (C). 2. Profit or loss for the current period "shall be treated
with a minus sign if the value of the item "b. TOTAL REVENUES" is
lower than the value of the item ", and the TOTAL COST.". ".
The present paragraph 5 shall become paragraph 8.
18. in § 5 para. 8, the words "net profit after tax" shall be replaced by
the words "C (2). Profit or loss for the current period "and the words
"Profit or loss for the current period" shall be replaced by
"URC.III. 1. Profit or loss for the current period ".
19. in section 6 (1). 1, after the words "means" following the word "common".
20. in paragraph 6 of the text at the end of paragraph 2, the words "the current accounting
period ".
21. in section 7 (2). 1, after the words "change" following the word "common".
22. in article 7, paragraphs 2 to 5 shall be deleted and shall be deleted at the same time marking
of paragraph 1.
23. in paragraph 11 (1) 2 the initial part of the provision, the words "within a single
the accounting period "shall be deleted and the words" in paragraph 1.0 shall be inserted after the words
"accounting and depreciation is authorized to the purchaser a right to
long-term intangible fixed assets, which is not accounted for as assets, or
technical improvement of small fixed assets. ".
24. in section 11 (1) 2 points, a) and b) shall be deleted.
25. In paragraph 11, at the end of paragraph 5, the following sentence "this provision shall
not apply in the case of small fixed intangible assets. "
26. in section 11 (1) 6 at the end of the text of the letter b), the words "and
technical improvement of fixed intangible assets in nevykazovaného
"A.I. 1. Intangible results of research and development "to" A.I. 3.
Valuable rights "".
27. in paragraph 11 (1) 6 (d)):
"(d))" the A.I. 8. Transitory account of the technical evaluation of the long-term
intangible assets "includes in the current accounting period of the award
the performance of whose individual award is less than the amount set out in the
paragraph 2 and which can meet the conditions for technical improvement
intangible fixed assets referred to in paragraph 2. If you are satisfied
the conditions referred to in paragraphs 2 and 5, the entity shall not later than the
technical improvement of the balance sheet date under the relevant heading of the asset.
Are not subject to the conditions referred to in paragraphs 2 and 5, the accounting unit
the amount of filling in the appropriate entry costs. In the case that there is
presumption of compliance with the conditions referred to in paragraphs 2 and 5, in the following
accounting periods, an entity shall be indicated by the balance sheet date
technical improvement in "A.I. 7. Intangible fixed
asset ".".
28. in § 12 para. 1 the word "Item" is replaced by "unless
unless otherwise specified, the entries "and the words" and which at the same time shall enter into
the business unit's cost through depreciation "shall be deleted.
29. in § 12 para. 3 (b). (d)), after the word "includes" following the word
"simplified" and the words "for a period of use" shall be deleted.
30. In § 14 para. 2, after the words "in particular" is inserted after the word "movable".
31. in § 14 para. 3 (b). a), the words "legislation ^ 21)" are replaced by
the words "legislation ^ 15)".
32. the footnote # 21 is deleted.
33. In § 14 para. 3 (b). (e)), the words "the award-winning acquisition or
replacement cost "be deleted.
34. In § 14 para. 7, the words ", for example, breeding animals categories
cattle, horses, swine, sheep, goats and geese, animals of the basic herd of other
economically utilised breeds, such as the Mouflon, fallow deer and
ostriches and horses, mules, donkeys and mules, "shall be deleted and the words
"award-winning asset in accordance with § 25 para. 1 (b). k) of the Act, with the exception
the technical evaluation, which is mentioned under the heading "a. II. 3. The construction ".
Does not contain the property referred to in the heading "B.I." Stocks "are replaced by the words
"tangible fixed assets nevykazovaného in the item" a. II. 2.
Cultural objects "to" a. II. 5. Perennial crops "".
35. In § 14 para. 8, after the word "includes" following the word "particularly".
36. In § 14 para. 9, the words "within the same accounting period" are deleted.
37. In section 14 paragraph 10 is added:
"(10) the heading" a. II. 9. Transitory account of the technical evaluation of the
tangible fixed assets "includes in the current accounting
period of performance awards, which award is less than the amount
set out in paragraph 9, which can meet the conditions for technical
evaluation of long-term tangible assets or small fixed
tangible fixed assets in accordance with paragraph 9. If the conditions are met according to the
paragraphs 9 and 11, shall be the unit of account by the balance sheet date
technical improvement on the entry of the asset. Are not met
the conditions referred to in paragraphs 9 and 11, the accounting unit of the
filling in the appropriate entry costs. In the case that there is a presumption
compliance with the conditions referred to in paragraphs 9 and 11 of the following accounting
periods, an entity shall, no later than the current balance sheet date
technical improvement of the accounting period under the heading "a. II. 8. The unfinished
tangible fixed assets ".
38. In § 14 para. 11, the words "acquired things that before were
to the State eligible to use and do not require installation of the
the transferee "shall be replaced by" small long-term tangible assets ".
39. In article 15, paragraph 2. 1 the word "Item" is replaced by "unless
unless otherwise specified, the entries "and the words" and which at the same time shall enter into
the business unit's cost through depreciation "shall be deleted.
40. in article 15, paragraph 2. 3 (b). (d)), after the word "includes" following the word
"simplified" and the words "for a period of use" shall be deleted.
41. In § 17 paragraph 2. 1 (b). and in) the words "persons with a controlling
influence of ^ 24) acquired for the purpose of the possession and exercise of property rights for a period of
more than one year "shall be replaced by the words" in persons with a controlling
influence of ^ 24), that the entity has determined to hold and to carry
property rights ".
Footnote # 24:
"24) § 66a of Act No. 513/1991 Coll., the commercial code, as amended by
amended. ".
42. In § 17 paragraph 2. 1 (b). (b)), the words "in persons with substantial influence ^ 25)
in the possession of the business units for more than one year "shall be replaced by
"in persons with substantial influence ^ 25) that the entity has determined to
the possession and exercise of property rights ".
Footnote # 25:
"25) § 22 para. 5 of law No. 563/1991 Coll., on accounting, as amended by law
No 410/2010 Sb. ".
43. In § 17 paragraph 2. 1 (b). (c)), the words "with the maturity of more than
one year "shall be replaced by the words" for which the entity has the intention and
a prerequisite to hold them to maturity ".
44. In § 17 paragraph 2. 1 letter d) is added:
"(d))" URA.III. 5. Long-term time deposits "includes in particular
term deposits with banks with a maturity of more than one year,
certificates of deposit and the deposit certificates ".
45. In § 17 paragraph 2. 1, point (e)), and (f)) shall be deleted.
Letter g) is renumbered as paragraph (e)).
46. In § 17 paragraph 2. 1 (b). (e)), the number "7" is replaced by "6" and the number
"6" shall be replaced by the number "5".
47. In section 17(2). 2 with the number "8" is replaced by "7".
48. In paragraph 18 of the present text shall become paragraph 1 and the following
paragraph 2, which reads as follows:
"(2) a provision forming the item" URA.III. 5. Term deposits
long-term ".".
49. In section 20 (2). 3 (b). and), the word "consumption" is replaced by
"a transfer to the UK".
50. in section 20 (2). 3 (b). (c)), after the words "are no longer" shall be replaced
"in particular".
51. In section 20 (2). 3 (f)):
"(f))" B.I. 7. Acquisition of goods "includes the amount of acquired goods in
the time of transfer to the UK, ".
52. In section 20 (2). 3, the letter "f") the following new paragraph (g)), which read as follows:
"g)" B.I. 8. Goods in stock "contains the immovable and movable property acquired for
sale, ".
Letter g) is renumbered as paragraph (h)).
53. In section 20 (2). 3 (b). (h)), the words ', and in particular young breeding animals
not mentioned in the entry, animals for fattening and for example, fur
animals, fish, poultry, bee colonies (a flock of hens, ducks, turkeys, Guinea fowl,
geese on the fattening), dogs, horses, all the animals in the Zoo
Gardens regardless of their unit cost "shall be replaced by" and
animals that does not contain item and. II. 7. ".
54. In paragraph 22 of the paragraph. 1 (b). f), the words "territorial self-governing units,
Government funds and departments of the State "shall be deleted.
55. In paragraph 22 of the paragraph. 3 (b). (c)), after the words "tax administrator" shall be replaced
"in particular".
56. In paragraph 22 of the paragraph. 3 (b). (d)), after the word "includes" following the word
"in particular".
57. In paragraph 22 of the paragraph. 4 (b). a), the words "central budgets" are replaced by
the words "selected by the Central Government".
58. In paragraph 22 of the paragraph. 4 (b). (b)), the words "territorial budgets" are replaced by
the words "selected local government units".
59. In paragraph 22 of the paragraph. 5 (b). and u) the words "organizational components of the State and
territorial self-governing units "are deleted.
60. in paragraph 22 of the paragraph. 6 (a). a), the words "subject to the costs in
the next "shall be replaced by" will load in the following accounting ".
61. In paragraph 22 of the paragraph. 6 (a). (c)), the words "also includes receivables from
budgets and from other relationships, if "shall be replaced by the words" also includes
other claims, on the basis of which the ", the words" the amount of the transactions "shall be deleted;
and after the word "facts" are inserted after the word "cannot".
62. In § 23 para. 1 the term "long-term" be deleted, the word "fixed"
shall be deleted and the words ", with the exception of items the" a. IV. 1. Provided repayable
long-term bailout "," a. IV. 3. Long-term prepayments made ",
in that case, the provisions do not form "shall be deleted.
63. In § 23 para. 2, the words "of current receivables are reported in the
balance sheet in column "correction" the entry of short-term
the claims, with the exception of item "B II. 2. Bills of exchange for collection "" shall be replaced by
with the words "do not constitute the items receivables" and (IV). 3. Long term provided
backup "," a. IV. 5. Long-term receivables from the Toolbox of the co-financed
from abroad "," a. IV. 7. Long-term advance payments for transfers ","
the words "" (B). II. 5. Other receivables from the main activity "," (B) (II). 6. Provided by the
returnable financial assistance short term "" shall be deleted, the words "State
the budget "shall be replaced by the words" selected by the Central Government
institutions ", the words" budget of territorial self-governing units "
replaced by the words "selected local government institutions" and the word
"Grace" is replaced by the words "short term provided".
64. section 24, including the title.
65. section 25, including the title reads as follows:
"§ 25
Short-term financial assets
(1) item
and "URB.III. 1). Equity securities held for trading "contains valuable
papers and property shares that the entity has determined to
trading in particular stocks and mutual fund investment companies,
(b)) "URB.III. 2. Debt securities held for trading "contains debt securities
papers that the entity has determined to trading.
(2) entry
and "URB.III. 5). Other current accounts, "provides for the organisational units of the State and
territorial self-governing units of foreign funds, designated funds
on wages, transferred to the end of the accounting period, for organizations,
State funds, and of the Land Fund of the Czech Republic contains a foreign
resources, and with the Ministry of Finance (hereinafter the ' Ministry '), in particular
the resources of the European Union, and the National Fund,
(b)) "URB.III. 6. Accounts managed resources, "provides for the Ministry of
the funds in the accounts of government financial assets and liquidity management account
the State Treasury,
(c)) "URB.III. 7. General accounts "includes in particular resources for Ministry
on bank accounts managed under the national debt,
(d)) "URB.III. 8. Sharing of taxes and accounts for the divided administration "includes
funds in bank accounts used in connection with the budgetary
by determining the taxes, including funds in bank accounts business folder
the State and the Land Fund of the Czech Republic, which manage these
resources and fulfils the obligations towards the State budget, according to different
legislation,
(e)) "URB.III. 9. Current account "includes resources organizations
the main economic activity of territorial self-governing units and
organisational units of the State funds under other legislation, and
as an economic activity, and the resources of the Land Fund of the Czech Republic
with the exception of the resources contained in the item "URB.III. 8. Sharing accounts
taxes and for management ", divided
(f)) "URB.III. 10. The current account of the CULTURAL "contains the organizational components of the State
contributory organizations and State funds, according to another legal
Regulation of the resources of the Fund for cultural and social needs.
(3) entry
and) "URB.III. 11. The basic current account of territorial self-governing units "
includes resources on a basic current account of local government
units,
(b)) "URB.III. 12. Current accounts the funds of territorial self-governing units "includes
financial resources and cash funds of territorial self-governing units,
(c)) "URB.III. 13. Current accounts of State funds "provides for State funds
the funds in a bank account, with the exception of the resources contained in the
"URB.III. 5. Other current accounts "and" URB.III. 10. The current account of the CULTURAL ",
(d)) "URB.III. 14. Current accounts of funds organizational components of the State "includes
the resources funds of organisational units of the State,
(e)) "URB.III. 16. Cash in transit "includes resources transferred between
Bank accounts, possibly between a bank account and register. ".
66. In article 26, paragraph 1 shall be deleted.
Paragraphs 2 and 3 shall become paragraphs 1 and 2.
67. In section 26 para. 1 (b). and) the words ", with the exception of decreases of the donated
fixed assets ' shall be deleted and the words "due to commit"
the words "to the administration of assets or not transfer from
the founder ".
68. In section 26 para. 1 (b). (b)), the words "the privatization of resources according to law"
replaced by the words "source of assets according to the law" and the words ", as amended by
amended, "shall be deleted.
69. In section 26 para. 1 at the end of subparagraph (c)) the comma is replaced by a dot and the
subparagraph (d)) shall be deleted.
70. in § 26 para. 2 (a). and the number "5") "is replaced by" 4 "and the word
"unrealised" shall be replaced by the words "pursuant to section 70 para. 3 in the case of
securities or shares that are not measured at fair value, or
using the equity method ".
71. In § 26 para. 2 (b)), and (c)):
"(b)) headed" 5. Valuation differences on initial use of the method "contains
valuation differences from initial use and changes in accounting policies as a result of
changes to the legislation,
c) headed "6. Other revaluation "contains the valuation differences, in particular, of the
the revaluation of assets pursuant to section 59 and 64, ".
72. In paragraph 26, at the end of paragraph 2 the following point (d)), which read as follows:
"(d)) headed" 7. The patch contains fixes for the recent period "of past accounting
periods that are significant and influenced by the past accounting periods
the amount of profit or loss; an individual is considered to be
fix, the amount of which reaches at least 0.3% of the net asset value of the past
accounting period or 260 EUR amount. ".
73. section 28 and 29, including the following titles:
"section 28
Profit (loss)
(1) the item "URC.III. 1. Profit or loss for the current period "
contains the sum of the results of the management of capital and of economic activity
reported under the heading "(C). 2. The result of the current financial management
period "in the statement of profit and loss.
(2) the item "URC.III. 2. Result in the approval of proceedings "
contains the result of the last accounting period to the time of the
the decision of the competent authority.
(3) the item "URC.III. 3. Retained earnings, accumulated losses from previous years "
includes undistributed profits and unpaid losses brought forward
period.
section 29
The revenue and expenditure account for financial management
(1) the heading "(C) (IV). 1. Receipt account of organisational units of the State "includes
the State revenue of organisational units of the State.
(2) the item "C. IV. 2. Special expense account "contains the organizational
Government expenditure incurred.
(3) the item "C. IV. 3. Account management of the State budget "contains the
the Ministry of the final balance of the account on which is shown the deficit or
the surplus of the State budget.
(4) "Item C (IV). 4. The aggregate revenue and expenditure of the past period "
contains the organizational components of the State when you open books
accumulated income and expenditure financial management previous accounting
period, and also with the Ministry of the final balance of the account on which it is
shown a deficit or surplus of the State budget of the past period. ".
74. In paragraph 30, the number "II" is replaced by "I".
75. In paragraph 31 (b). and the number "III)" shall be replaced by the "II" and the words "for
ministries and territorial self-governing units "shall be deleted.
76. In paragraph 31 (b). (b)), the number "III" shall be replaced by the "II", the words "issued by the
Bonds ' shall be replaced by the words "the long-term liabilities of the issued
bonds ", the words" for the Ministry and territorial self-governing units "
be deleted and the word "values" is deleted.
77. In section 31 (a). (c)), the number "III" shall be replaced by the "II", "6",
is replaced by "5" and the words "with the Ministry of local government,
units and departments of the State "shall be deleted.
78. In paragraph 31 (b). (d)), the number "III" shall be replaced by the "II", the number "7"
is replaced by ' 6 ' and the words ' in the case of organisational units of the State and territorial
authorities "are deleted.
79. In § 32 para. 1 (b). and a) and b) is the number "IV" is replaced by "III".
80. in § 32 para. 1 (b). (c)), the number "IV" is replaced by "III", the words
"Issued short-term bonds" shall be replaced by "short-term liabilities from
issued bonds "and the words" with the Ministry of local government and
units "shall be deleted.
81. In § 32 para. 2 (a). and, § 32 paragraph 1). 6, § 32 para. 7 (b). (c)), and (d)), and
§ 32 para. 8 is the number "IV" is replaced by "III".
82. In § 32 para. 2 (a). (b)), the number "IV" is replaced by "III" and
the words "for the Ministry and territorial self-governing units" shall be deleted.
83. In § 32 para. 2 (a). (c)), the number "IV" is replaced by "III" and
the number "8" is replaced by the number "7".
84. In § 32 para. 2 (a). (d)), the number "IV" is replaced by "III" and
the number "12" shall be replaced by the number "11".
85. In § 32 para. 2 (a). (e)), the number "IV" is replaced by "III" and
the number "13" is replaced by the number "12".
86. In § 32 para. 3 (b). and the number "IV)" is replaced by "III" and
the number "2" is replaced by the number "13".
87. In § 32 para. 3 (b). (b)), the number "IV" is replaced by "III" and
the number "15" are replaced by "14".
88. In § 32 para. 4 (b). and the number "IV)" is replaced by "III" and
the number "5" shall be replaced by the number "16".
89. In § 32 para. 4 (b). (b)), the number "IV" is replaced by "III" and
the number "18" shall be replaced by the number "17".
90. in § 32 para. 4 (b). (c)), the number "IV" is replaced by "III" and
the number "7" shall be replaced by the number "18".
91. In § 32 para. 5, the following new subparagraph (a)), which read as follows:
")" URD.III. 20. Liabilities to persons outside of selected government institutions "includes
liabilities to persons who are not selected entities, from
the title of subsidies, grants, contributions, subsidies, benefits, non-refundable
bailouts, subsidies or donations, ".
Subparagraph a) and b) shall become point (b)), and (c)).
92. In § 32 para. 5 (b). (b)), the number "IV" is replaced by "III" and
the words "central budgets" are replaced by the words "selected Central
Government institutions ".
93. In § 32 para. 5 (b). (c)), the number "IV" is replaced by "III" and
the words "territorial budgets" are replaced by the words "selected local government
institutions ".
94. In § 32 para. 7 (b). and the number "IV)" is replaced by "III" and
the words "in the case of organisational units of the State and territorial self-governing units"
shall be deleted.
95. In § 32 para. 7 (b). (b)), the number "IV" is replaced by "III" and
the words "for the Ministry and territorial self-governing units" shall be deleted.
96. In § 32 para. 9 (a). and the number "IV)" is replaced by "III" and
the word "normal" is added after the word "accounting".
97. In § 32 para. 9 (a). (b)), the number "IV" is replaced by "III" and
the words "in the next" are replaced by the words "in the following accounting".
98. In § 32 para. 9 (a). (c)), the number "IV" is replaced by "(III)",
the words "also includes" shall be inserted the word "other", the words "and of the budgets
other relations "shall be deleted and the figure" III "shall be replaced by the" II ".
99. In § 33 para. 1 (b). and the comma) shall be replaced by "and" and the words "and
cost of small long-term tangible assets purchased or
created by own activities "shall be deleted.
100. In § 33 para. 1 (b). (b)), after the words "goods sold" shall be inserted after
the words "in the sale of own stores; ' shall be deleted.
101. In § 33 para. 1, point (b)) the following new subparagraph (c)) to (e)),
are added:
"(c))" the A.I. 5. Activation of fixed assets "includes reducing the cost
the entity in respect of the production or acquisition of fixed assets in the
own-account business units
(d)) "the A.I. 6. Activation of circulating assets "includes a reduction in the cost accounting
units of production or acquisition of circulating assets in their own
directed by the business units
(e)) "the A.I. 7. Change in inventory of own production "includes the costs or
reduction of the costs arising from the loss or gain of the inventory of own production in
during the current financial year ".
Letter c) is renumbered as paragraph (f)).
102. In § 33 para. 1 (b). (f)), the number "7" is replaced by "10".
103. In paragraph 33, the dot at the end of paragraph 1 is replaced by a comma and the following
Letter g) and (h)), which read as follows:
"(g))" the A.I. 11. Vnitroorganizačních activation of services "includes a reduction in the
the cost of the business unit in particular multi-annual budgets, transportation, and
other procedures carried out by the business units for their own use,
h) "A.I. 12. Other services "includes in particular the cost of fees for
banking and financial services and other services that are not financial
costs, not included in the item "A.I. 8. Repair and maintenance of "up to" A.I. 11.
Vnitroorganizačních activation of services ".".
104. In § 33 para. 2 (a). and the number ") 9" shall be replaced by "13" and on the
end of the text of the letter shall be added the words "and of wage compensation for the temporary
incapacity for work ".
105. In § 33 para. 2 (a). (b)), the number "11" is replaced by "14".
106. In § 33 para. 2, letter b) the following point (c)), which
including footnote # 36:
"(c))" the A.I. 15. Other social insurance "contains, in particular, the cost of
compulsory accident insurance for employees according to another legal
prescription ^ 36) and the cost of the voluntary implementation of the social
insurance,
36) Act 266/2006 Coll., on insurance of the employees, as amended by
amended. ".
Subparagraph (c)) and (d)) shall become points (d) and (e)).)
107. In § 33 para. 2 (a). (d)), the number "13" is replaced by "16".
108. In § 33 para. 2 at the end of subparagraph (d)), a comma is replaced by a dot and the
the letter e) shall be deleted.
109. In § 33 para. 3 (b). and the number "17)" is replaced by "20", for
the word "includes" shall be inserted after the word "especially" and at the end of the text of the letter is
the words "and the costs of court fees".
110. In § 33 para. 3 (b). (b)), the number "18" is replaced by "21".
111. In § 33 para. 4 (b). and the number "19)" is replaced by "10".
112. In § 33 para. 4 (b). (b)), the number "8" is replaced by "23" and
the number "7" shall be replaced by the number "22".
113. In § 33 para. 4 (b). (c)), the number "21" is replaced by "24", the words
"title not passing" shall be replaced by the word "disposal", the words
"funds" are the words "by way of not
passing "and at the end of the text of the letter shall be added the words", and it subjects
that is not the selected entities, including the cost of
the substantive humanitarian assistance ".
114. In § 33 para. 5 is the number "23" is replaced by "26".
115. In § 33 para. 6 (a). and the number ") 25" is replaced by "28",
the word "during" is added after the word "normal" and the words "with the exception of sales"
are replaced by the words "in particular due to full wear; does not contain
the net price of intangible and tangible assets in the case of
its sale, donation, shortages, damages, transfer or gradient according to § 26
paragraph. 1 (b). and) ".
116. In § 33 para. 6 (b)) to (d)):
"(b))" the A.I. 29. Intangible fixed assets sold "includes costs in the
the amount of the award of long-term intangible assets at the time of his
sales,
(c)) "the A.I. 30. Sold tangible fixed assets "includes the cost of
valuation of long-term tangible assets at the time of his
sales,
(d)) "the A.I. 34. The cost of the claims "includes the amount of the award
culled from other reasons, than the collection of accounts receivable,
set-off of receivables and amalgamation of the person of the debtor and the creditor, and the amount of
valuation of the assigned receivables, ".
117. In paragraph 33, the following shall be added at the end of paragraph 6, points (e) and (f)))
shall be added:
"e)" A.I. 35. The cost of the small fixed assets "includes the cost
in the amount of the valuation of small fixed intangible assets and
tangible fixed assets purchased, created by own activities
or free of charge acquired from bodies that are not selected accounting
units,
(f)) "the A.I. 36. The other costs of the activity "shall include in particular the costs of the
non-life insurance premiums and other costs of the activities not covered by
"A.I. 1. Material consumption "to" A.I. 35. The cost of retail
fixed asset ".".
118. In paragraph 34 (a). a) after the word "includes" following the word "especially" and
the words "and loans" shall be replaced by the words ", loans and issued debt
securities ".
119. In paragraph 34 (a). (c)), the words "from changes in the fair values of the assets and
liabilities "are replaced by the words" from the revaluation of assets and liabilities at fair
value, including costs arising from the revaluation of assets intended for the
for sale at fair value under section 64 to the time of sale ".
120. In paragraph 34 are at the end of subparagraph (c)) dot replaced with a comma and the following
the letter d), which read as follows:
"(d))" a. II. 5. Other financial expenses "includes the financial cost
not included in the item "a. II. 1. Sold securities and shares "to
"And (II). 4. Cost of revaluation of the fair value of ".".
121. In paragraph 35 (a). a), the words "central budgets" are replaced by the words
"selected Central Government".
122. In paragraph 35 (a). (b)), the words "local budgets" are replaced by the words
"the selected local government".
123. In the title of § 36 and § 41 shall be added to the title, the words "and charges".
124. In § 36 paragraph (e)) including footnote No. 37:
"e)" a. IV. 5. The cost of other shared taxes and fees "includes
the cost of other shared taxes in accordance with other legal
prescription ^ 37).
37) Eg. Act 44/1988 Coll., on the protection and utilization of mineral resource
wealth (the top Act), as amended. ".
125. In paragraph 36 (f)) repealed.
126. In article 37, paragraphs 2 and 3 shall be deleted.
The current paragraph 4 shall become paragraph 2.
127. In § 37 para. 2 (a). and "number 17)" is replaced by "9".
128. In § 37 para. 2 (a). (b)), the number "18" is replaced by "10" and
the number "5" shall be replaced by the number "9".
129. In § 37 para. 2 (a). (c)), the number "19" is replaced by "11", the word
"written-off" shall be replaced by the word "dropped" and the words "written off to the debit of
the cost of "shall be replaced by the word" scrapped ".
130. In § 37 para. 2 (a). (d)), the number "25" is replaced by "5" and
the words ", other income, that do not contain items b.i.1. up to 24, and B.I.
corrections to the previous accounting period, if this is an insignificant
the entry "shall be replaced by the words" and other income not included in items
"B.I. 1. Proceeds from the sale of own products "through" B.I. 16. Pumping
"funds".
131. section 38, including the title reads as follows:
"§ 38
Financial income
Item
and "(B) II). 2. Interest "includes interest income including interest from debt
Securities and loans granted,
(b)) "(B) (II). 3. Exchange rate gains "includes revenue resulting from the valuation
the assets and liabilities referred to in section 4, paragraph 4. 12 of the law at the time of
the accounting case and at the balance sheet date,
(c)) "(B) (II). 4. Income from revaluation of fair value "includes income
arising from the revaluation of assets and liabilities at fair value including
income from the revaluation of assets available for sale at fair value based on
§ 64 at the time of sale,
(d)) "(B). II. 5. Income from current financial assets "includes income from
dividends and profit shares,
e) "b. II. 6. Other financial income "includes financial income other than
in the item "(B) II 1. Proceeds from the sale of securities and shares "to
"(B). II. 5. Revenues from long-term financial assets ".
132. In paragraph 40 (b). a), the words "central budgets" are replaced by the words
"selected the Central Government" and "irrespective of
the purpose of the provision "shall be deleted.
133. In paragraph 40 (b). (b)), the words "local budgets" are replaced by the words
"selected local government institutions" and the words ", and regardless of the
the purpose of the provision "shall be deleted.
134. In paragraph 41 (f)):
"(f))" B.V. 6. Income from other shared taxes and fees "includes
income from other shared taxes in accordance with other legal
prescription ^ 37). ".
135. section 42 including the title reads as follows:
"§ 42
Profit (loss)
Item
and (C) 1 "). Profit/loss before taxes "contains the value of the item
"(B). TOTAL REVENUES, reduced by the sum of the items" "A.I. cost from activity"
up to "a. IV. Costs from shared taxes and fees "
(b)) "(C). 2. Profit or loss for the current period "contains the value
the entries ' (B). TOTAL REVENUES, reduced by the value of the "items" and costs
A TOTAL of ".".
136. In the heading of title IV, the words "the DEFINITION" the words
"SOME ITEMS".
137. In § 43 para. 1, after the words "the beginning" is inserted after the word "normal",
the word "during" is added after the word "normal", the words "at the time of Assembly
interim financial statements or "shall be deleted and the word" day "is inserted
the word "normal".
138. In § 43 para. 2 (a). a), the words "State of balance sheet items"
the words "" URA.III. 5. Long-term time deposits "and" the number "IV"
is replaced by the number "III" and after the word "January" is added after the word "normal".
139. In § 43 para. 2 (a). (c)), the words "outcome of the management accounting
units before taxes "shall be replaced by" value items "C (1). The result of the
farming before taxes "profit and loss".
140. In § 43 para. 3 c) to (f)):
"(c))" a.i.2. Change in adjustments "contains the increase or decrease of
adjustments under section 13, 16, 18, 21 and 23 in the current
of the accounting period, adjusted for valuation differences on initial use
methods,
(d)) "the A.I. 3. Change in provisions "includes the increase or decrease in provisions
According to section 30 in the current accounting period,
(e)) "the A.I. 4. Profit (loss) on disposal of fixed assets "includes
the amount in the amount of the proceeds from the sale of intangible and tangible fixed
assets reduced by the cost of the sold fixed intangible and tangible
assets adjusted for the amount of the costs or revenues from revaluation of the fair
value of the asset for sale under § 64,
(f)) "the A.I. 6. Other adjustments for non-cash operations "includes adjustments for
other transactions that were not included in the item "A.I. 1. Depreciation
fixed assets "to" A.I. 5. Revenues from dividends and shares in profits ",
If it did not affect the amount of balances of balance sheet items "A.I. Fixed
intangible assets "," a. II. Tangible fixed assets "or" URA.III.
Long-term financial assets ", and the Edit about the gains and losses from the revaluation of
financial assets ".
141. In § 43 para. 4 (b)) to e) are added:
"(b))", and (II). 1. Change in short-term receivables ' includes an increase or
the reduction in short-term receivables including active synthetic
accrual accounts unadjusted of adjustments to these
receivables and accounts receivable from the sale of adjusted capital assets,
(c)) "and II. 2. Change in short-term Payables "includes an increase or
the reduction in short-term liabilities including passive synthetic accounts
the modified accrual of liabilities from the acquisition of fixed assets,
(d)) ", and (II). 3. Change in inventory "includes the increase or decrease in inventories
valuation-adjusted free of charge to all past or passed by the inventory,
(e)) ", and (II). 4. Change in short-term financial assets "includes
increase or decrease the status of balance sheet items "URB.III. 1. Equities
securities to trading "," URB.III 2. Debt securities held for trading "
valuation-adjusted free of charge or passed short-term gaunt
financial assets ".
142. In § 43 para. 5 at the end of the text of subparagraph (a)), with the words "
the exception of the small scale of fixed assets ".
143. In § 43 para. 5 (c)) shall be deleted.
Subparagraph (d)) to (j)) shall become point (c)) to (i)).
144. In § 43 para. 5 (b). c) to (g)), the number "III" shall be replaced by
"(II)".
145. In § 43 para. 5 (h)) repealed.
The present letter i) is renumbered as paragraph (h)).
146. In § 43 para. 5 (b). (h)), the number "V" is replaced by "III" and
the words "B.I. to URB.III., URB.III. 1. up to URB.III. 4. and (B) (IV) "are replaced by the words
"" B.I. investments in non-current assets "and" (B). II. Revenue from the sale of
non-current assets ".
147. In § 43 para. 7 (b). a) after the word "progress" is the word
"normal".
148. In § 43 para. 7, letter a) the following new subparagraph (b)), which read as follows:
"(b))" h. revenue and expenditure accounts, financial management, "provides for the
organisational units of the State the sum of the balances of balance sheet items "C (IV) 1.
Receipt account of organisational units of the State "," (C) (IV). 2. Special expenditure
account "and also with the entry" C. IV. 3. Account management of the State
the budget "on the balance sheet date".
Letter b) is renumbered as paragraph (c)).
149. In § 43 para. 7 (c)):
"(c))" r. cash funds to the balance sheet date "contains the status
the entry "p. Status of funds 1. January "increased the State
"(F). The overall change in the balance of funds" and "h. revenue and
expense accounts financial management ".
150. Title V, including the title reads as follows:
"HEAD IN THE
DISPLAY THE DEFINITION OF SOME OF THE ITEMS AN OVERVIEW OF CHANGES IN EQUITY
CAPITAL
§ 44
(1) statement of changes in equity shows the status of your own
the capital of the entity and its individual components of the balance sheet date
the last financial year, its increase and decrease during the current
accounting period and at the balance sheet date of the status of the current accounting period.
(2) the sum of the items ' and ' equity of an entity and governing items "," (B).
Funds of the entity "," (C). Profit or loss "and" (D). The income and
expense account financial management "must equal the item of the balance sheet
"(C). Equity capital".
(3) items marked with a combination of uppercase letters of the Latin alphabet and
Roman numerals in the first column include the status of the relevant item to
balance sheet date of the last financial year, in the second column of the increase
the status of the relevant items in the current accounting period, in the third
the column reduction of the respective entry in the current accounting
period, and in the fourth column of the status of the relevant item on the balance sheet date
for the current period as the sum of declared values of the first and second
the columns decreased by the value declared in the third column.
(4) for the items marked with a combination of uppercase letters of the Latin alphabet,
Roman numerals and Arabic numerals in the first and fourth column
values do not show. The second column contains the status of these items, the increase
the relevant items in the current accounting period, and the third column
These items includes a reduction in the status of the respective entry in the course
the current accounting period. The item "URA.III. 5. Reduce investment
transfers in kind and time context "in the second column value
does not show.
(5) the item "and the business units and Assets. governing items" includes
information on the amount of increase or decrease, and the States of balance sheet items "C.I.
Equity of the entity and the governing items ".
(6) the entry
and ") a.i.1. Change, the emergence of, or termination of the jurisdiction of the farm assets
State "contains the information on the business unit of increase
or reduction of balance sheet items "C.I. 1. The assets of the business unit "of the title
changes of jurisdiction to manage State property and in respect of the occurrence or
the extinction of the right of ownership of the State according to the law on property of the Czech Republic
and its representation in legal relations or by another legal
Regulation, with the exception of gifts,
(b)) "a.i.2. Custody assets contributory organization "includes the
the business units, information on the amount of the increase or decrease of balance sheet items
Headed "1. The assets of the business unit "for entrusting assets to the management of
contributory organization under the law on budgetary rules of territorial
budgets,
(c)) "the A.I. 3. Free transfers "includes the business units
information on the amount of the increase or decrease of balance sheet items "C.I. 1. Fortune
the business unit "of the title, not the transfer of assets, with the exception of
the cases referred to in subparagraphs a), b), (d)), and (e)),
(d)) "the A.I. 4. Investment transfers "contains in the case of organisational
State information about the amount of the increase in balance sheet items "C.I. 1. Fortune
the entity "in respect of the adoption subsidy, grant, contribution, subsidy,
benefits, non-repayable financial assistance, support or cash donation to the specified
the acquisition of fixed assets,
(e)) "the A.I. 5. Gifts ' contains the information on the business unit
the amount of the increase or decrease of balance sheet items "C.I. 1. The assets of the business unit "
by way of a deed,
(f)) "the A.I. 6. Other "contains the information on the business unit
the amount of the increase or decrease of balance sheet items "C.I. 1. The assets of the business unit "
of the other titles not listed in a entries a.i.1. When A.I. 5.
(7) the heading "a. II. Privatization Fund "includes for the Ministry of information
the amount of the increase or decrease of balance sheet items "c.i.2. Privatization Fund "
pursuant to section 26 paragraph 1. 1 (b). (b)).
(8) entry
and "URA.III. 1). The conferral of the asset contribution organization "includes the
the business unit concerned information on the amount of the increase or decrease of items
the balance sheet "C.I. 3. Transfers to the acquisition of fixed assets "of the title
the conferral of management of the assets of the contributory organization under the law on
the budgetary rules of the local budgets,
(b)) "URA.III. 2. Free transfers "includes the business units
information on the amount of the increase or decrease of balance sheet items "C.I. 3. Transfers
the acquisition of fixed assets "for not converting
assets, except in the cases referred to in subparagraphs and), c) and (d)),
(c)) "URA.III. 3. Investment transfers "contains the accounting
units of the information about the amount of increase or decrease of balance sheet items "C.I. 3.
Transfer to fixed asset acquisitions "for adoption subsidies,
grant, contribution, subsidy, benefit, non-repayable financial assistance,
support or cash donation to the acquisition of fixed assets,
(d)) "URA.III. 4. Gifts ' contains the information on the business unit
the amount of the increase or decrease of balance sheet items "C.I. 3. Transfers to the acquisition
fixed asset "of the title deed,
(e)) "URA.III. 5. Reduction of investment transfers in kind and time
the context "contains the information on the business unit of
reduction of balance sheet items "C.I. 3. Transfers to the acquisition of fixed
asset "in association with the depreciation policy of the competent
fixed assets,
(f)) "URA.III. 6. Other "includes the business unit information
the amount of the increase or decrease of balance sheet items "C.I. 3. Transfers to the acquisition
fixed assets "from the other titles not listed in items
URA.III. 1. up to URA.III. 5.
(9) the entry "a. IV. Exchange rate differences "contains the accounting
units of the information about the amount of increase or decrease of balance sheet items "C.I. 4.
Exchange rate differences "according to § 26 para. 2 (a). and).
(10) an appropriation
and) "A.V. 1. Adjustments to receivables "contains information about the amount of
increasing or decreasing the balance sheet items "C.I. 5. Valuation differences in
the primary use of the method "for initial use and accounting changes
methods of how to create and use of adjustments in the case of claims in
due to changes in legislation,
(b)) "A.V. 2. Depreciation "contains information about the amount of the increase or decrease of items
the balance sheet "C.I. 5. Valuation differences on initial use of the method "of the title
initial use and the change in the accounting methods of depreciation of assets as a result of changes
legislation,
(c)) "A.V. 3. Other "contains information about the amount of the increase or decrease of
balance sheet items "C.I. 5. Valuation differences on initial use of the method "
of the other titles not listed in items "A.V. 1. Adjustments to
the claims of "and" A.V. 2. Depreciation ",
(d)) ". VI. 1. Valuation differences in securities and investments "contains
information on the amount of the increase or decrease of balance sheet items "C.I. 6. Other
valuation differences "arising from the valuation differences pursuant to § 59,
(e)) ". VI. 2. Valuation differences on the assets available for sale "includes
information on the amount of the increase or decrease of balance sheet items "C.I. 6. Other
valuation differences "arising from the valuation differences according to § 64,
(f)) "and VI. 3. Other "contains information about the amount of the increase or decrease of
balance sheet items "C.I. 6. Other revaluation "of the other titles
not included in the item "and VI. 1. Valuation differences on securities and
"a" shares and. VI. 2. Valuation differences on the assets available for sale ",
g) "URA.VII. 1. Repair of the last accounting period "contains information about the amount of
increasing or decreasing the balance sheet items "C.I. 7. Repair of past periods "of
title corrections that would have affected in the last accounting period, the amount of the result
the management of the entity,
h) "URA.VII. 2. Repair of previous accounting periods "contains information about the
the amount of the increase or decrease of balance sheet items "C.I. 7. Repair of past periods "
in respect of repairs, which, in the financial year preceding the last
accounting period affected the amount of profit or loss of the accounting unit.
(11) the item "(B). the funds of the entity" includes information about the amount of
increase or decrease and the States of balance sheet items "c. II. Funds accounting
the unit "under section 27. "(C). Profit/loss" includes
information on the amount of increase or decrease, and the States of balance sheet items "URC.III.
Profit or loss "in accordance with section 28. "(D). Income and expense account
financial management "provides information about the amount of the increase or decrease of
and conditions of balance sheet items "C (IV). The revenue and expenditure account for the financial
management "according to § 29.".
151. In § 45 para. 1 (b). and), point 10 shall be deleted.
152. In § 45 para. 1 letter c) is added:
"(c)) additional information on the items of the balance sheet" C.I. 1. Equity accounting
Unit "and headed" 3. Transfers to the acquisition of fixed assets, in
the breakdown:
1. "(C). 1. The increase in State transfers to the acquisition of fixed assets for the
current accounting period ",
2. "(C). 2. Reduction in transfers to the acquisition of fixed assets in the
the material and time context "for the selected business unit with
the exception of organisational units of the State ".
153. In paragraph 45, at the end of paragraph 1, the period is replaced by a comma and the following
the letters i) to k) are added:
"i) supplementary information to the item" a. II. 4. Cost of revaluation of the fair
the value of the "profit and loss account as follows:
1. "i. 1. Cost of revaluation of fair value of the assets intended for
sale under § 64 ",
2. I. 2. Other expenses from revaluation of fair value ",
j) supplementary information to the item "b. II. 4. Income from revaluation of the fair
the value of the "profit and loss account as follows:
1. "J. Income from revaluation of fair value of assets available for sale
According to § 64 ",
2. "J. Other income from revaluation at fair value ",
for additional information on the item) "fixed assets" of the balance sheet in this
the breakdown:
1. "to the 1. The valuation of intangible assets for sale
According to § 64 ",
2. "to. 2. Tangible fixed assets for sale by
section 64. "".
154. In article 45, paragraph 2, the following paragraph 3 is added:
"(3) the units given in annex 5 to this notice in
the columns relating to the previous financial year status information
the items reported at the balance sheet date of the previous accounting
period. ".
The former paragraph 3 shall become paragraph 4.
155. In § 46 paragraph 2, the following paragraph 3 is added:
"(3) item
"H.I.) Opening balance "contains the opening balance of the Fund
privatisation on the first day of the current accounting period,
(b)) "h. II. 1. Result (profit) for the current period "
contains a positive result for the current financial privatization Fund
period,
(c)) "h. II. 2. Profit/loss (gain) past periods "contains
a positive result of the privatisation Fund for previous accounting periods,
(d)) "h. II. 3. Free transfers of fixed assets by selected
the business units "includes free of charge transferred to fixed assets
pool privatization of selected business unit,
(e)) "URH.III. 1. Profit (loss) for the current period "
contains the negative result of the privatisation Fund for the current financial
period,
(f)) "URH.III. 2. Profit (loss) of previous periods "contains
the negative result of the privatisation Fund for previous accounting periods,
g) "URH.III. 3. Free transfers fixed assets selected posting
the units "includes free of charge transferred fixed assets from the Fund
the privatization of selected business units,
h) "h. IV. The final balance "contains the final balance of the Fund of the privatization
at the balance sheet date of the current period,
I) "H.V. 1. Transfers to the State budget "contains the cost of the title
transfer of funds, in particular the Organization of the State, and folders
State funds for the purposes laid down by the law on the abolition of the National Fund
assets,
j) "H.V. 2. Free transfers of fixed assets "includes the cost of
free of charge transferred fixed assets Fund privatization with the exception
transfers the selected business units. "
156. In paragraph 48, the following paragraphs 3 to 6 shall be added:
"(3) the sum of the turnovers of the sum of the debit and credit transactions
off-balance sheet accounts must be equal.
(4) the value of items the "a. Attachment 4. Information pursuant to § 7 para. 5
the law on the State of the accounts in the book off-balance sheet accounts are reported with a positive
signed integer according to the balances recorded on the various off-balance sheet
accounts, with the exception of the item "URP.VII. 1. Balancing account to off-balance sheet
accounts ".
(5) the value of the item "URP.VII. 1. Balancing account to off-balance sheet accounts "
is determined as the sum of the items ' P.I. Assets accounting unit "," P. II. 1.
Excluded claims "," URP.III. Contingent claims due to the use of
the assets of another person "," P. IV. Additional contingent claims and other
contingent assets "decreased" P osoučet. II. 2. Discarded commitments ",
"P.V. contingent liabilities due to the use of foreign assets" and "P.VI. For more
contingent liabilities and other contingent liabilities ".
(6) unless otherwise stipulated, for the short term, for the purposes of this
the Decree shall be deemed such contingent claims and contingent liabilities,
which the entity assumes that the fulfilment of all the conditions for
implementation of a book entry in general ledger occurs within a period of one
year, other conditional claims and contingent liabilities are
considered to be long-term. ".
157. In the title and text of section 50, the word "written off" is replaced by
"Discarded".
158. In paragraph 51 (c). a), c) and (e)), after the word "includes" following the word
"short term" and the words "which may be incurred by the end of the accounting
period "shall be deleted.
159. In paragraph 51 (c). (b)), d) and (f)), after the word "includes" following the word
"long term" and the words "that may arise in the following accounting
periods "shall be deleted.
160. In paragraph 52 (a). a), c) and (e)), after the word "includes" following the word
"short term" and the words "to be incurred" by the end of the accounting period
shall be deleted.
161. In paragraph 52 (a). (b)), d), (f)), and l), after the word "includes" following the word
"long term" and the words "to arise in the following accounting
periods "shall be deleted.
162. In paragraph 52 (a). g) after the word "includes" following the word "short-term" and
the words "they arise until the end of the accounting period and" shall be deleted.
163. In paragraph 52 (a). h) after the word "includes" following the word "long-term" and
the words "to arise in the following accounting periods and" shall be deleted.
164. In paragraph 52 (a). I) after the word "of" is inserted after the word "short-term" and
the words "that may occur by the end of the accounting period and" shall be deleted.
165. In paragraph 52 (a). (j)) after the word "of" is inserted after the word "fixed" and
the words "that may occur in the following accounting periods and"
shall be deleted.
166. In paragraph 52 (a). k) after the word "includes" following the word "short-term" and
the words "to be incurred before the end of the accounting period" shall be deleted.
167. In paragraph 52 (a). m) after the word "includes" following the word "short-term" and
the words "which may occur by the end of the accounting period" shall be deleted.
168. In paragraph 52 (a). n) after the word "includes" following the word "long-term" and
the words "that may occur in the following accounting periods"
shall be deleted.
169. In paragraph 53 (b). a) after the word "unit" is inserted after the word "short-term" and
the words "by the end of the accounting period" shall be deleted.
170. In paragraph 53 (b). (b)) after the word "unit" is inserted after the word "long" and
the words "in the following accounting periods" shall be deleted.
171. In paragraph 53 (b). (c)), e) and (g)), after the word "includes" following the word
"short term" and the words "which may be incurred by the end of the accounting
period "shall be deleted.
172. In paragraph 53 (b). (d)), f), and (h)), after the word "includes" following the word
"long term" and the words "that may arise in the following accounting
periods "shall be deleted.
173. In paragraph 54 (b). and), c), (g)) and k) after the word "includes" following the word
"short term" and the words "to be incurred" by the end of the accounting period
shall be deleted.
174. In paragraph 54 (b). (b)), (d)), h) and (l)), after the word "includes" following the word
"long term" and the words "to arise in the following accounting
periods "shall be deleted.
175. In paragraph 54 (b). e), the words "from the relation to the resources of the EU" shall be replaced by
the words "from the Toolbox of the co-financed from abroad", the word "contains"
shall be inserted after the word "short-term" and the words "to be incurred before the end of
the accounting period "shall be deleted.
176. In paragraph 54 (b). f), the words "from the relation to the resources of the EU" shall be replaced by
the words "from the Toolbox of the co-financed from abroad", the word "contains"
shall be inserted the word "long" and the words "to arise in
the following accounting periods "shall be deleted.
177. In paragraph 54, at the end of the text of the letter g), the words "with the exception of
cases are to be reported under the heading "p. VI. 12. Long-term contingent liabilities
from the litigation, administrative proceedings and other proceedings ".
178. In paragraph 54, at the end of the text of the letter h), the words "with the exception of
cases are to be reported under the heading "p. VI. 11. Short-term liabilities
from the litigation, administrative proceedings and other proceedings ".
179. In paragraph 54 (b). I) after the word "performance" is inserted after the word "short-term" and
the words "that may occur by the end of the accounting period and" shall be deleted.
180. In paragraph 54 (b). (j)) after the word "performance" is inserted after the word "fixed" and
the words "that may occur in the following accounting periods and"
shall be deleted.
181. In paragraph 54 (b). m) after the word "includes" following the word "short-term" and
the words "which may occur by the end of the accounting period" shall be deleted.
182. In paragraph 54 (b). n) after the word "includes" following the word "long-term" and
the words "that may occur in the following accounting periods"
shall be deleted.
183. In § 55 para. 1 letter i) reads as follows:
"i) tests before putting assets into a State eligible to use;
If, in the tests of the applicable products or
performance, reduces the valuation of these products or performance related costs
with the acquisition of this property; additional costs for these products and performances
are not part of the costs associated with the acquisition of the asset, but
cargo from the activity of the business unit ".
184. In § 55 para. 3, the words ", if it costs in the aggregate for the accounting
period exceeds the amount of 60 000 Eur and technical appraisal is in this
the accounting period specified in the use of "shall be replaced by the words" in accordance with § 11
paragraph. 2 "and the words" If the costs in the aggregate for the accounting period
exceed the sum of 40 000 Eur and technical appraisal is in this accounting
the period indicated in the use of "shall be replaced by the words" in accordance with § 14 para.
9. "
185. In § 55 para. 7, the second to the fourth sentence deleted.
186. In paragraph 56, the "paper" the words "and share", after the word
"paper" with the words "and shares", the words ", if the accounting
the unit shall be entitled to receive loans for the acquisition of securities, "
shall be deleted.
187. In section 59 paragraph 1. 1, after the word "papers", the words "and" shares,
the words "in the short term," shall be deleted and the word "relevant"
inserted the word "synthetic".
188. In section 59 paragraph 1. 2, the word "other" be deleted, the word "papers"
the words "and those that are not determined by the entity to
trading, "after the word" paper "with the words" and share "and
the word "relevant" is added after the word "synthetic".
189. In section 59 paragraph 1. 3 the first sentence be deleted, the word "these" shall be deleted,
After the word "papers", the words "and of the shares" and after the word "relevant"
shall be inserted after the word "synthetic".
190. In section 59 paragraph 1. 4, after the word "papers", the words "and of the shares".
191. In article 59 paragraph 2. 5, after the words "appropriate" shall be replaced
"synthetic".
192. In § 60 para. 2, after the word "identical" is inserted after the word "accounting".
193. In the heading of section 64, the word "other" is deleted.
194. In § 64 paragraph 1 reads:
"(1) with the exception of the assets referred to in section 59 to 62, the change in the fair value of the
property for sale in the balance sheet shows a "C.I. 6. Other
valuation differences "and at the time of its sale to the change is captured
profit and loss account. ".
195. In article 65 paragraph 1. 1, after the word "express" is inserted after the word "significant", and
for the words "create" shall be inserted after the word "particularly".
196. In section 65 paragraph 1. 2 is the number "10" is replaced by "20".
197. In section 65 paragraph 1. 3, after the words "fixed assets", the words "
for current financial assets ".
198. In section 65 paragraph 1. 6, the word "form" is replaced by "
an important and form ".
199. In section 65 paragraph 1. 7, after the words "appropriate" shall be replaced
"synthetic".
200. In section 65 paragraph 1. 8, after the words "property", the words
"adjusted for the amount of accumulated depreciation for this property".
201. In section 66 paragraph 6 is added:
"(6) the transfer of ownership of immovable property, subject to the entry into the
the land registry and are classified into use, the depreciation is commenced
the first day of the month following the month in which it was delivered
the proposal to deposit to the cadastral authority. The acquisition of the legal effects of the cross-compliance
deposit in the land registry shall be given on analytical accounts, in
counting inventory and in the annex to the financial statements. ";"
202. In paragraph 66, the dot at the end of paragraph 7 is replaced by a comma and the following
the letters j and k)) are added:
"j) minor fixed assets,
to) land. ".
203. In section 66 paragraph 1. 8, after the words "the difference", the words
"reduced by the amount of revenue arising from the accrual of the received
Investment transfers ".
204. In section 67 para. 2, after the words "appropriate" shall be replaced
"synthetic".
205. In article 67, paragraph 3 shall be deleted.
Paragraphs 4 and 5 shall become paragraphs 3 and 4.
206. In § 69 para. 1 (b). (b)), after the word "past" is inserted after the word
"accounting" and after the word "period" shall be inserted after the words "that are not
significant in accordance with § 26 para. 2 (a). d),“.
207. In § 69 para. 1 (b). (c)), after the word "past" is inserted after the word
"accounting".
208. In § 69 para. 1 (b). (d)), and (e)) the introductory sections of the provisions, the word
"future" is replaced by the words "the following accounting".
209. In § 71 para. 1, after the words "things and" following the word "usually".
210. In paragraph 71, at the end of paragraph 3 the following sentence "file asset
the award-winning referred to in paragraph 2 (a). and you cannot expand the cultural) sights
or objects of cultural value, which is a known cost. ".
211. In § 71 paragraph 4 is added:
"(4) the collection of the Museum of the nature, for which there is no known Awards, is valued at 1
CZK. If changes are made in its extent, awards of this collection
the Museum's nature does not change. ".
212. In § 71 paragraph 4 the following paragraph 5 is added:
"(5) If a change in the scope of collections of the Museum of the nature that is
known for its awards, and it was a matter, which is valued differently than 1 Eur,
the award of this collection of the Museum of the nature of the award, which
the amendment refers to. ".
The present paragraph 5 shall become paragraph 6.
213. In § 72 para. 1 and 3, the words ' before the end of the accounting period "shall be replaced by
the words "cyclical problems in accordance with § 48 para. 6. "
214. In § 72 para. 2 and 4, the words "after the end of the accounting period" shall be replaced by
the words "whereby in accordance with § 48 para. 6. "
215. The annex No. 1 to 7 are added:
' Annex 1 to the Decree No 410/2009 Sb.
Annex 2 to the Decree No 410/2009 Sb.
Annex No. 3 to Decree No. 410/2009 Coll.
Annex # 4 to # 410/2009 Sb.
Annex No. 5 to the Decree No 410/2009 Sb.
Annex No 6 to Decree No 410/2009 Sb.
Annex # 7 to # 410/2009 Sb.
Article. (II)
Transitional provisions
1. the provisions of this order shall be used for the first time in the accounting business unit
the period starting 1. January 2012 and later, if not in points 2 to 12
unless otherwise provided for.
2. The status of the balance sheet items ' URD.III. 4. Liabilities from renting "reported to 31.
December 2011 from 1. January 2012 shows in the item of the balance sheet "(D) (II). 8.
Other long-term Payables ".
3. The State of the balance sheet items ' URA.III. 4. Loans to persons in a group "reported to the
December 31, 2011, from 1. January 2012 shows in the item of the balance sheet
"URA.III. 4. Long-term loans ".
4. Exchange differences transferred to 1. January 2010 in accordance with the annex to
The Czech accounting standard no. 702-opening and closing the books
of the 386-exchange rate differences account active and 387-exchange rate differences on
405-account exchange rate differences from 1. shown under 1 January 2012
the balance sheet "C.I. 5. Valuation differences on initial use of the method ".
5. The status of the balance sheet items "URD.III. 20. Other taxes and charges "reported to 31.
December 2011 from 1. January 2012 shows in the item of the balance sheet "URD.III. 19.
Other taxes and fees ".
6. The status of the balance sheet items "URD.III. 7. Liabilities from social
"Security reported to 31. December 2011 from 1. January 2012 shows
in the balance sheet item "URD.III. 20. Commitments to people outside the selected Government
institutions ".
7. The status of the balance sheet item "b. II. 24. Advance payments for transfers "
reported on 31 December. December 2011, an entity from the 1. January 2012
report on either in the balance sheet "(B) (II). 24. Short-term advance payments for
transfers ", or in the balance sheet item" a. IV. 7. Long term provided
advances on transfers ", gives a part of the State of balance sheet items
"(B) (II). 24. Advance payments for transfers "to 31. December 2011 from 1.
January 2012 in accordance with the content definition of balance sheet items "b. II. 24.
Short-term advance payments for transfers "or" a. IV. 7. Long-term
advance payments for transfers ".
8. The status of the items of the balance sheet "(D) (IV). 30. Advances received on the transfers "reported
31. December 2011, an entity from the 1. January 2012 either in
the balance sheet item "URD.III. 31. Short-term prepayments received the transfers "
or in the balance sheet item "D (II). 9. Long-term advances received on the
transfers ", gives a part of the State of the balance sheet items" (D) (IV). 30.
Advances received on the transfers "to 31. December 2011 from 1. January 2012 in
accordance with the content definition of balance sheet items "URD.III. 31. Short-term
advances received on the transfers "or" d. II. 9. Long-term advances received on the
transfers ".
9. The status of the items of the profit and loss account "B.I. 9. Change in work in progress
production "," B.I. 10. Changing the State of preparations "," B.I. 11. Change status
products "and" B.I. 12. Change in other stocks "reported to 31.
December 2011 under the column "current accounting period" in the accounting period of the year
2012 is showing in the profit and loss account "A.I. 7. Change in stocks
our own production "in the column" Past accounting period ", with the opposite
a signed integer that was recorded at 31. December 2011.
10. The status of the profit and loss account item "B.I. 13. Activation of the material and
the item "reported to 31. December 2011 under the column "current accounting period
in the accounting period of the year 2012 has in the profit and loss account
"A.I. 6. Activation of circulating assets "in the column" Past accounting period ", and
This is a negative sign.
11. The status of the profit and loss account item "B.I. 14. Activation
vnitroorganizačních services "reported to 31. December 2011 in column
"The current financial year" in the accounting period of the year 2012 has in the
profit and loss account "A.I. 11. Vnitroorganizačních activation of services ' in
the column "Past accounting period", with a negative sign.
12. The status of the items of the profit and loss account "B.I. 15. Fixed activation
intangible assets "and" B.I. 16. Activation of tangible fixed assets "
reported on 31 December. December 2011 under the column "current accounting period" in
the accounting period of the year 2012 has in the profit and loss account
"A.I. 5. Activation of fixed assets "in the column" Past accounting
period ", and that with a negative sign.
Article. (III)
The effectiveness of the
This Decree shall enter into force on 1 January 2000. January 2012.
Minister:
Ing. Kalousek in r.
