462/2016 Sb.
LAW
of 14 July 1999. December 2016,
amending the Act No. 563/1991 Coll., on accounting, as amended
the laws of the
Parliament has passed the following Act of the United States:
Article. (I)
Act No. 563/1991 Coll., on accounting, as amended by Act No 117/1994 Coll.
Act No. 227/1997 Coll., Act No. 492/2000 Coll., Act No. 353/2001 Coll.
law no 575/2002 Coll., Act No. 441/2003 Coll., Act No. 256/2004 Coll.,
Act No. 669/2004 Coll., Act No. 179/2005 Coll., Act No. 495/2005 Coll.
Act No. 57/2006 Coll., Act No. 81/2006 Coll., Act No. 230/2006 Coll.
Act No. 264/2006 Coll., Act No. 69/2007 Coll., Act No. 261/2007 Coll.
Act No. 296/2007 Coll., Act No. 348/2007 Coll., Act No. 126/2008 Coll.,
Law No 304/2008 Coll., Act No. 227/2009 Coll., Act No. 230/2009 Coll.,
law no 410/2010 Coll., Act No. 188/2007 Coll., Act No. 355/2007 Coll.
Act No. 428/2007 Coll., Act No. 167/2009 Coll., Act No. 239/2009 Coll.,
Act No. 503/2012 Coll., legal measures the Senate no 344/Sb.
Act No. 221/2015 Coll., Act No. 377/2015 Coll. and Act No. 298/2016
Coll., is amended as follows:
1. In section 1 c of paragraph 1. 1 (b). (b)), the words "net turnover" shall be replaced by
"the total annual net turnover".
2. In section 1f para. 1 (b). d) points 1 to 3 and § 9 para. 4 (b). (b)), and (c))
the word "and" shall be replaced by the word "or".
3. In section 1f para. 1 (b). d) point 4 and § 9 para. 4 (b). (d)), the words
"churches and religious" are replaced by the words "of the Church, the religious".
4. in section 3, paragraph 3, including footnote # 41:
"(3) the financial year of the conversion of the accounting unit
and for nezanikající) begins with the entity reference date laid down
the procedure under special legislation ^ 41) and ends on the last day of the
the accounting period in which the legal effects of the conversion occurred,
(b)) ends with the entity being acquired on the date preceding the merger
date specified by the procedure provided for in special legislation ^ 41).
41) for example, law No. 513/91 Coll., the civil code. ".
5. In section 3, paragraph 3. 4 (b). e), the words "for the business units distributed
by splitting or successor of a shareholder in the event of a transfer of assets to
Companion "shall be replaced by" or distributed business units "and the words
"business corporations in the commercial" are replaced by the words "to the public".
6. In section 3, paragraph 3. 6 (a). (b)), the words ", the company being divided
by splitting or transposing the companion in the case of a transfer of assets to
Companion "shall be replaced by" or the company being divided "and
the words "business corporations in the commercial" are replaced by the words "to the
the public ".
7. in section 4, paragraph 4. 8 (a). in), the word "company" shall be deleted, the words
"Corporation" shall be replaced by the words "accounting unit" and the word
the "business" shall be replaced by the word "public".
8. in § 9 para. 4 (b). and the word "), falls" is replaced by "or
falls ".
9. in § 9 para. 4 (b). I), the word "or" is deleted.
10. in § 9 para. 4 the letter j) is added:
"j) housing cooperative, or".
11. in section 9 is at the end of paragraph 4, the following shall be added to), which read as follows:
"the social cooperative).".
12. in section 17(2). 2 (a). (d)), the words "business corporations" shall be deleted.
13. in section 17(2). 3 the first sentence, after the words "the conversion of a business corporation"
the words "under the law governing the conversion of business corporations"
and the word "company" shall be deleted, in the second and third sentences with the word
"company" shall be deleted and the third and fourth sentences with the words "commercial
Corporation "shall be deleted.
14. in section 17(2). 5 the first sentence, the words "business corporation" and the
the last deleted.
15. in section 17(2). 6 the first and second sentences with the word "company" is deleted,
the third sentence, the words ", an entity divided by splitting or
the receiving partner in the case of transfer of assets to the partnership "are replaced by
the words "and the entity being divided" and fourth sentence, the words "commercial
Corporation "shall be deleted.
16. in section 17(2). 7, the words "the conversion of a business corporation" is replaced by
the word "transformation" and the word "any" is replaced by "necessary".
17. in paragraph 17, the following paragraph 9, including footnotes.
42:
"(9) an entity that is not the business of corporations and the
a. under a special legal regulation ^ 42) paragraph 3
up to 8 apply mutatis mutandis.
42) for example, law No. 513/91 Coll., civil code, as amended by
amended, law No. 240/2013 Coll. on investment
companies and investment funds, as amended,
Law No 427/2007 Coll. on supplementary pension savings, as amended by
amended. ".
18. in section 18 para. 3 (b). (b)), the words "in accordance with the law governing the
public registers of legal entities and natural persons (hereinafter referred to as "public
the index ") ' shall be deleted.
19. in section 18 para. 3 last sentence, the words "business corporations to
the commercial "are replaced by the words" to the public ".
20. in section 19 para. 8, the second sentence shall be inserted after the phrase "for the purposes of reporting
in the financial statements, assets can be broken down on a permanent and current. ".
21. in section 21a para. 1 the first sentence, after the words "shall be entered in the" Word
"the public".
22. in paragraph 8 of section 21a is inserted:
(8) paragraphs 1 to 7 shall apply mutatis mutandis for the consolidated financial statements,
the annual report, report on the payments, a consolidated report on payments
According to section 7 and for disclosure under section 32 h
(a). a).".
23. in section 21a para. 10 the first sentence, the word "where" is replaced by "in the
that document collection of the public register ".
24. in § 24 para. 3 (b). a), the words "Corporation" shall be deleted.
25. In § 24 para. 5 the first sentence, the words "required by the law on transformation
commercial companies and cooperatives "shall be replaced by the words" transformations ".
26. in section 27 para. 1 (b). (d)), the words ' this does not apply in the cases referred
in paragraph 3, ' shall be deleted.
27. in section 27 para. 1 (b). (g)), the word "commitments" shall be replaced by
"obligations".
28. in section 28 para. 4, after the word "lessee" the words "or sharecropper".
29. in section 32e, the word "Member" is replaced by "Member State".
30. As part of the seventh part shall be inserted after the eighth, which including the title reads as follows:
"PART EIGHT
THE MARKETING OF NON-FINANCIAL INFORMATION
section 32f
The scope of the
The entity indicating the non-financial information means
and United entity) that is a company, and is at the same time
public-interest entity if at the balance sheet date exceeds the criterion
the average number of 500 employees during the accounting period,
(b) consolidating accounting unit) a large group of business units, which
It is also the public-interest entity, if that balance sheet exceeds
on a consolidated basis of the criterion of an average of 500 employees in
during the accounting period.
section 32 g
Non-financial information
(1) an entity showing the non-financial information shall be non-financial
information to the extent necessary for an understanding of the development of a business unit or
the group, its performance and status, and the impact of its activities and
non-financial information at least questions
and) environment,
(b) social and employment),
(c)) respect for human rights and
(d)), the fight against corruption and the payment of bribes.
(2) non-financial information referred to in paragraph 1 shall be given in this structure:
and a brief description of the business model) business unit, indicating the non-financial
information or group
(b)) description of measures an entity showing the non-financial information
or group in relation to these issues apply, including applied
due diligence procedures; If some of these questions applied
any action, it is stated in the preamble, the reason for the measures in the
the question does not apply,
(c) a description of the results of these measures),
d) description of the main risks related to these issues, which are
associated with the activities of the entity, indicating the non-financial information or
the group, including, if applicable, account for it, and if it is proportionate, with
its business relationships, products or services, which could have a
adverse impacts in these areas, and the manner in which these financial
Unit indicating the non-financial information or group manages those risks,
(e)), non-financial key performance indicators that relate to the
the particular business.
(3) non-financial information referred to in paragraph 1 shall be the unit of account
indicating the non-financial information in the annual report, or in the consolidated
the annual report, or in a separate message. The entity giving
non-financial information for placing this information may use the methodology
governing the publication of reports on corporate social responsibility, and if so
do, is required to include, from which the methodology was based on.
(4) non-financial information in accordance with paragraph 1 shall contain, if possible, and
appropriate references to the amounts reported in the financial statements or in the
the consolidated financial statements with any more detailed
commentary.
(5) non-financial information referred to in paragraph 1 in respect of the future development of
the accounting unit indicating the non-financial information, or regarding the
matters that are being affected by this entity or group
discuss, need not be provided in exceptional cases, if the
According to the duly reasoned opinion of the members of the management or supervisory
authority of the presence of these non-financial information significantly harm business
the position of the accounting unit indicating the non-financial information or group and
If their omission does not the objective and balanced understanding of the
the development of this business unit showing the non-financial information or
the group, its performance and status, and the impact of its activities.
(6) If an entity showing the non-financial information
non-financial information referred to in paragraph 1, does not provide information pursuant to § 21
paragraph. 2 (a). (e)).
(7) the obligations referred to in paragraphs 1 to 6 may not fulfill the consolidated financial
Unit indicating the non-financial information, if they are non-financial
information listed in the annual report or a separate report
the consolidating accounting unit. This also applies to the consolidating accounting
Unit indicating the non-financial information, which is itself a consolidated
the accounting unit.
section 32 h
A separate report
If an entity prepares for listing non-financial information
a separate report in the same accounting period pursuant to § 32 para. 3, which
provides non-financial information in accordance with § 32 para. 1, this shall be
a separate report
and published together with the annual) of the message box or the consolidated annual
the message, or
b) available to the public within a reasonable period, which may not exceed 6
months from the balance sheet date, the entity's website
indicating the non-financial information and the annual report or consolidated
the annual report is a link to the publication in a manner allowing
remote access.
section 32i
The development of non-financial information the auditor authentication
The auditor shall verify whether an entity showing the non-financial information
develop non-financial information, and it is said in the annual report or
the consolidated annual report, or whether it has drawn up a separate message
According to § 32 para. 3. ".
Part the eighth as part of the ninth.
31. in § 37a paragraph 1. 1, the following point (d)) the following point (e)), which read as follows:
"e) does not build report on payments under Section 32b,".
Subparagraph (e))-p) are known as the letters f) to q).
32. In § 37a paragraph 1. 1 (b). (h)), the words "she prepared financial statements
does not contain all the required components listed in the "shall be replaced by
"does she compiled financial statements contain all the mandatory
According to the "components.
33. In § 37a paragraph 1. 1 for the letter m) the following points (n)), and o)
are added:
"n) indicates non-financial information in the annual report or a separate
report referred to in section 32 g,
o) contrary to section 32 h shall not disclose or make available a separate message, ".
Letters n) to q) shall become points (p)) up with).
34. In § 37a paragraph 1. 2, letter d) the following point (e)), and (f)),
are added:
"e) is mentioned in the annual report or a separate report
non-financial information in accordance with § 32 g,
f) contrary to section 32 h shall not disclose or make available a separate message, ".
Subparagraph e) to (j)) are known as the letters g) to (l)).
35. In § 37a paragraph 1. 2 (a). g), the words "she assembled a consolidated
financial statements does not contain all required components "shall be replaced by
"does she prepared the consolidated financial statements include the
all required components ".
36. In § 37a paragraph 1. 2 (a). k), the word "statement" is replaced by
"disclose".
37. In § 37a paragraph 1. 3 (b). (c)), the words "she processed reports
they do not contain all the data "are replaced by the words" does not ensure that it processed
the reports contain all information ".
38. In § 37a paragraph 1. 4 (b). and (h)), the text ")" replaced by "i").
39. In § 37a paragraph 1. 4 (b). (b)), the text "g)" by "(h))", the text of the
' i) ' is replaced by ' j) "and the text" n) "is replaced by" q ").
40. In § 37a paragraph 1. 4 (b). (d)), the words ") or p)" shall be replaced by ' r)
or with) ".
41. In section 37aa para. 1 is the text "paragraph. 3 "shall be replaced with" paragraph 1. 4. "
42. In paragraph 2 of section 37aa. 2 the word "fines" shall be replaced by
"administrative offence", the words "paragraph. 3 this established "shall be replaced by the text
"paragraph. 4 "and the words" unmodified items pursuant to section 26 paragraph 1. 3 "
replaced by the words "established in the administrative offence".
43. In paragraph § 37ab 2 the text of "the text") "by r) or with)".
44. In paragraph 37b para. 1 the text of § 30 para. " 5 "is replaced by the text" section 30 paragraph 2.
9. "
Article II
Transitional provision
For the accounting period, which began before the date of entry into force of this
the law, the Act No. 563/1991 Coll., in the version in force before the date of
entry into force of this Act.
Article. (III)
The effectiveness of the
This Act shall take effect on 1 January 2000. January 2017.
Hamáček in r.
Zeman in r.
Sobotka in r.
