Source: https://www.global-regulation.com/translation/czech-republic/509832/change-the-decrees-for-the-implementation-of-the-accounting-act-for-banks.html
Timestamp: 2019-04-19 20:39:37+00:00

Document:
Decree No. 469/2003 Coll., Decree No. 539/2004 Coll., Decree No.
l) payment institutions ^ 21).
relating to the bank. ".
Paragraphs 2 to 4 shall become paragraphs 3 to 5.
does not apply, with the exception of the provision of section 81a, ".
6. In article 2 (2). 5, the words "§ 7 para. 9 and "shall be deleted and the word" law "
the words "and further on the entity under section 19a of the Act".
measures or proposals for the solution of these matters. ".
posted about this activity ^ 21). "
If you will compile the consolidated financial statements.
solely for the purpose of sale.
the situation of the consolidated Group.
22) § 19 para. 6 of the Act on accounting. ".
10. In section 81a of paragraph 1. 1 the introductory part, the words ' pursuant to the provisions of § 81 para.
1 and 2 "shall be deleted.
11. in section 81a of paragraph 1. 1 (b). and the word ")" be deleted and the word "drive"
replaced by the word "drive".
a comma and the words "certified translation of the required" shall be deleted.
16. in section 81a of paragraph 1. 3, the words "whose securities are registered"
the words "of the consolidated unit".
18. in section 81a of paragraph 1. 4, the word "exempt" is replaced by "this".
"consolidation", the words "consolidated Group" and the word "consolidation"
consolidation units ")" and the word "consolidation" is deleted.
21. in section 82, paragraph 3 shall be deleted.
Paragraphs 4 to 9, shall be renumbered as paragraphs 3 to 8.
23. in section 82 para. 3 (b). a), the words "controlled or controlled by the person"
shall be replaced by "consolidated entities".
"the entity under a common influence".
25. In section 82 para. 3 (b). (c)), the words "persons with substantial influence"
replaced by the words "of the entity associated with the".
Unit is associated with ".
29. in section 82 para. 6, the last sentence shall be deleted.
31. in section 82 para. 8, the word "persons" shall be replaced by the words "business units"
and the words "consolidated Group" shall be replaced by the word "consolidation".
business units in the consolidation ".
property of "and the words" consolidated Group "shall be deleted.
34. In section 82 para. 9, after the words "influence on" following the word "consolidated".
the units of the associated ".
units under the joint influence of the accounting unit and associated ".
38. In paragraph 83, paragraph 5 shall be deleted.
methods of consolidation "shall be deleted.
management and a share of the profit or loss in equivalence. ' shall be deleted.
management of equivalence, in accordance with the consolidation method used. ".
the consolidated financial statements ".
listed bodies, with an indication of the total for each category.
Footnote # 18b and 18 c is deleted.
Subparagraph (b)) and m) shall become point (c)) to (n)).
units not included in the consolidated accounts. "
47. In § 86 para. 1 the letters e) to (h)) shall be deleted.
Letters i) to (n)) shall become letters e) to (j)).
valued using the equity method (consideration), accounts receivable/payable "
replaced by the words "total liabilities".
the total amount of the secured obligations, "and the words" in the event of default "
"the way" and the words "revaluation" is added after the comma.
information to the extent required § 60.0 "are deleted.
52. In § 86 para. 1 (b). g), the words "the nature and business purpose"
the whole "shall be deleted.
consolidated financial statements, the accounts of this entity ".
"between the entities in the consolidation".
55. In § 86 para. 1 (b). (j)), after the words "the consolidating accounting unit"
shall be inserted after the words "or other" is deleted.
56. In § 86 para. 1 (b). (j)), after the words "consolidated entities"
the units of the associated "and after the words" financial situation ^ 18 d), the words "
"consolidated Group" shall be deleted.
"current market conditions; information ", after the words" financial situation "
the Decree has a "shall be deleted.
the words "governed by the law of the European Union".
include the business units and "are deleted.
According to § 82 para. 4. "
"registered office" shall be inserted after the word "consolidated".
share (participation) in the capital of these business units "
methods, ' shall be deleted.
64. In § 86 para. 2 (c)) shall be deleted.
Subparagraph (d)) to (h)) shall become point (c)) to (g)).
66. In § 86 para. 2 (a). (c)), the words "on the grounds that non-inclusion"
held by persons other than the consolidating accounting unit ".
less than 50 percent, ".
Subparagraph (f)), and (g)) shall become points (h) and (i))).
"accounting" and "General" shall be deleted.
consolidated financial statements have been prepared, ".
during the accounting period for the business units under a common influence ".
began in 2011 or later, unless otherwise provided for in point 2.
started in 2010 or later.
This Decree shall enter into force on 1 January 2000. January 2011.

References: § 19
 § 81
 § 86
 § 60
 § 86
 § 86
 § 86
 § 82
 § 86
 § 86