Slovak Financial Law News 2004

Decree of the Ministry of Finance on Accounting Procedures and Framework Chart of Accounts

Notification of the Ministry of Finance of the Slovak Republic on issue of the decree supplementing the Decree of the Ministry of Finance of the Slovak Republic of 13 November 2002 No. 20 359/2002-92 stipulating the details of accounting procedures and framework chart of accounts for banks, branch offices of foreign banks, National Bank of Slovakia, Deposit Protection Fund, securities traders, branch offices of foreign securities traders, Guarantee Fund for Investments, asset management companies, branch offices of foreign asset management companies and unit trusts, as amended by the Decree of the Ministry of Finance of the Slovak Republic of 17 June 2003 No. 13 593/2003-92 and on supplement of some other decrees

This Decree supplements the Decree of the Ministry of Finance of the Slovak Republic No. 20 359/2002-92 stipulating the details of accounting procedures and framework chart of accounts for banks, branch offices of foreign banks, National Bank of Slovakia, Deposit Protection Fund, securities traders, branch offices of foreign securities traders, Guarantee Fund for Investments, asset management companies, branch offices of foreign asset management companies and unit trusts, as amended.

At the same time this Decree supplements the Decree of the Ministry of Finance of the Slovak Republic No. 21 832/2002-92 stipulating the details of organisation, designation of items of the individual financial statements, content specification of these items and the scope of data from the financial statements designated to be published for banks, branch offices of foreign banks, National Bank of Slovakia, Deposit Protection Fund, securities traders, branch offices of foreign securities traders, Guarantee Fund for Investments, asset management companies, branch offices of foreign asset management companies and unit trusts and the Decree of the Ministry of Finance of the Slovak Republic No. 6 482/2003-92 stipulating the details of methods and procedures of consolidation, organisation, designation and content specification of items of the consolidated financial statements and the extent of data from the consolidated financial statements designated to be published for banks, securities traders and asset management companies.

This Decree includes the electronic money institutions and branch offices of foreign electronic money institutions into accounting entities using the stated Decrees.

This Decree is published in the Financial Bulletin No. 2/2004 and is made available for inspection at the Ministry of Finance of the Slovak Republic.

This Decree came into force on 1 March 2004.

---

Next: New Act on Mineral Oil
Up: February 2004
Previous: February 2004