Version 17 - June 2026 (template release)
Template release pack
This release focuses on the legislative content changes and features updates for the period ending June 2026. The template is available on platform 6.28.9259 / 6.29.9459 / 6.30.9574 / 6.31.9627 / 6.32.9713 / 6.33.9810 / 6.34.9900.
Release Notes
- Release period: June 2026
- Period end: 30 June 2026
- Update type: Minor (Legislative and Features)
Overview
This CZECH REPUBLIC Corporate Template Content Version 17 is a Minor release that includes legislative updates, along with features and corrections.
Key legislative updates in this version are effective for annual periods beginning on or after 1 July 2025.
This version 17 release has been made available on platforms 6.28.9259, 6.29.9459, 6.30.9574, 6.31.9627, 6.32.9713, 6.33.9810 and 6.34.9900.
Legislative update information
See Content Changes section.
Corrections
There are no corrections included for this release.
Features
Item ID | Title | Details and Limitations |
|---|---|---|
5358402 | Improve translation using Translate Cache | Description of change: The cached translated phrase for "Významné skutečnosti nastalé po konci rozvahového dne" was updated by replacing "Significant events occurred after the end of the balance sheet day" with "Significant events after the balance sheet date." Report locations impacted:
Description of change: The cached translated phrase for "Následné události" has been updated by replacing "Subsequent events" with "Events after the reporting period." Report locations impacted:
Description of change: The cached translated phrase for "Dlouhodobý nehmotný majetek" has been updated by replacing "Intangible fixed assets" with "Intangible assets." Report locations impacted:
Description of change: The cached translated phrase for "Ostatní dlouhodobý nehmotný majetek" has been updated by replacing "Other intangible fixed assets" with "Other intangible assets." Report locations impacted:
Description of change: The cached translated phrase for "Nedokončený dlouhodobý nehmotný majetek" has been updated by replacing "Intangible fixed assets in progress" with "Intangible assets in progress." Report locations impacted:
Description of change: The cached translated phrase "Material things and their files" for "Hmotné věci a jejich soubory" has been updated to "Tangible assets and their groups." Report locations impacted:
Description of change: The cached translated phrase for "Peněžní prostředky" has been updated by replacing "Finances" with "Cash and cash equivalents." Report locations impacted:
Description of change: The cached translated phrase for "Ostatní rezervy" has been updated by replacing "Other reserves" with "Other provisions." Report locations impacted:
Description of change: The "Cached Translated Tabulka - Rezervy" has been updated by replacing the "Table - Reserves" with the "Table – Provisions." Report locations impacted:
Description of change: The term "Reserves according to special legal regulations" has been replaced with "Provisions under special legal regulations" in the cached translation. Report locations impacted:
Description of change: The term "Reserves in the operating area and comprehensive costs of future periods" has been replaced with "Operating provisions and complex prepaid expenses" in the cached translated content. Report locations impacted:
Description of change: The term "Value adjustments and reserves in the financial area" has been replaced with "Impairment adjustments and provisions in the financial area" in the cached translated content. Report locations impacted:
Description of change: The description was revised to clarify that the Company/Group recognises statutory provisions under the Act on Provisions, including those for pensions, unused vacation, and warranty repairs and claims, when the obligation, amount, and timing can be reliably estimated, in accordance with accrual and matching principles. Report locations impacted:
Description of change: The phrase "Other reserves were created primarily for untaken leave of employees, for warranty repairs and complaints" was updated to "Other provisions were created primarily for employees' unused vacation and for warranty repairs and claims" to improve clarity and accuracy. Report locations impacted:
Description of change: The description was updated to clarify that the Group creates statutory provisions under the Act on Provisions, including those for pensions, unused vacation, and warranty repairs and claims, when the nature, amount, and timing of the obligation can be determined with high probability, while adhering to the accrual and matching principles. Report locations impacted:
Description of change: The description was updated to clarify that the Company creates statutory provisions under the Act on Provisions, including those for pensions, unused vacation, and warranty repairs and claims, when the nature, amount, and timing of the liability can be determined with high probability, while adhering to accrual and matching principles. Report locations impacted:
Description of change: The term "Financial property" has been replaced with "Financial assets" in the Cached Translated section. Report locations impacted:
Description of change: The cached translation for "Cizí zdroje" has been updated by replacing "Foreign sources" with "Liabilities." Report locations impacted:
Description of change: The label "Loans and advances - controlled or controlling entity" has been replaced with "Loans and borrowings – subsidiary or parent undertaking" in the Cached Translated section for Zápůjčky a úvěry – ovládaná nebo ovládající osoba. Report locations impacted:
Description of change: The label "Loans and advances - other" in the Cached Translated section of "Zápůjčky a úvěry - ostatní" has been updated to "Loans and borrowings - other." Report locations impacted:
Description of change: The label "Loans and credits - controlled or controlling person" has been replaced with "Loans and borrowings to subsidiaries" in the cached translated content. Report locations impacted:
Description of change: The label "Loans and credits - significant influence" in the cached translation has been updated to "Loans and borrowings – entities under significant influence." Report locations impacted:
Description of change: The label "Other loans and credits" in the cached translated section "Zápůjčky a úvěry ostatní" has been updated to "Other loans and borrowings." Report locations impacted:
Description of change: The cached translation for "Výdaje na činnost v oblasti vývoje" has been updated by replacing "Development expenditure" with "Research and development expenditure." Report locations impacted:
Description of change: The term "Activation" in the Cached Translated Aktivace was replaced with "Research and Own Work," with capitalisation applied accordingly. Report locations impacted:
Description of change: The cached translation for "Závazky - podstatný vliv" has been updated by replacing "Liabilities to group companies" with "substantial control." Report locations impacted:
Description of change: The term "Power consumption" in the cached translation for Výkonová spotřeba has been replaced with "Consumption of materials and services." Report locations impacted:
Description of change: The label "Another economic result of previous years" has been replaced with "Other retained earnings (losses) from prior years" in the cached translated content. Report locations impacted:
Description of change: The label "The result of economic activities during standard financial period" in the Cached Translated section has been replaced with "Profit (loss) for the current accounting period." Report locations impacted:
Description of change: The cached translation for "Výsledek hospodaření minulých let" has been updated by replacing "Profit from previous years" with "Profit (loss) for the previous years." Report locations impacted:
Description of change: The term "Operating profit" in the cached translation for "Provozní výsledek hospodaření" has been replaced with "Profit or loss on operating activities." Report locations impacted:
Description of change: The cached translation for "Finanční výsledek hospodaření" has been updated by replacing "Financial result" with "Profit or loss on financial activities." Report locations impacted:
Description of change: The cached translation for "Výsledek hospodaření před zdaněním" has been updated by replacing "Profit before tax" with "Profit or loss before taxation." Report locations impacted:
Description of change: The label "Profit after tax" in the cached translated "Výsledek hospodaření po zdanění" has been updated to "Profit or loss after taxation." Report locations impacted:
Description of change: The label "Profit for the accounting period" has been replaced with "Profit or loss for the year" in the cached translated results. Report locations impacted:
Description of change: The cached translation for "Finanční výsledek hospodaření" has been updated, replacing "Financial result of management" with "Profit or loss on financial activities." Report locations impacted:
Description of change: The label "Minority profit for the current accounting period (only for the Group)" has been replaced with "Non-controlling interest in profit or loss for the current accounting period (Group only)" in the cached data. Report locations impacted:
Description of change: The "Other retained earnings" section was corrected to address an error from year XXXX, where revenues of CZK XX thousand from product sales to a foreign customer and the related tax of CZK XX thousand were not reported. Consequently, comparative figures for year XXXX in the financial statements were adjusted, resulting in an increase in equity by CZK XX thousand. Report locations impacted:
Description of change: The correction of an error in the consolidating company for the year XXXX involved recognising previously unreported revenues of CZK XX thousand from product sales to a foreign customer and the related tax of CZK XX thousand. Consequently, the comparative figures for year XXXX in the financial statements were adjusted, resulting in an increase in equity by CZK XX thousand. Report locations impacted:
Description of change: The description "Estimated accounts receivable are valued on the basis of expert estimates and calculations" has been replaced with "Accrued income is valued on the basis of expert estimates and calculations." Report locations impacted:
Description of change: The classification of receivables and accrued income has been updated to distinguish between current (due within 12 months) and non-current (due after 12 months) items, with current items defined as those due within one year from the balance sheet date. Report locations impacted:
Description of change: The description "Estimated active accounts mainly include unbilled deliveries of electric motors" has been replaced with "Accrued income mainly comprises unbilled deliveries of electric motors" to clarify the nature of the accounts. Report locations impacted:
Description of change: The cached translation for "Dohadné účty aktivní" has been updated by replacing "Estimated accounts active" with "Accrued income." Report locations impacted:
Description of change: The description for "Estimated accounts payable" has been updated to "Accruals," which are measured based on professional estimates and calculations and categorised into short-term and long-term. Report locations impacted:
Description of change: The description for the accruals has been updated to state that accruals of CZK XX thousand represent unbilled services for the installation of part of a bending line, with the estimate based on the supplier contract. Report locations impacted:
Description of change: The description for "Estimated accounts payable" was updated to "Accruals," clarifying that these mainly include provisions for employee bonuses, customer rebates, and unbilled deliveries of inventories, goods, and services. Report locations impacted:
Description of change: The description for accruals has been updated to state that CZK XX thousand represents unbilled services for the installation of part of a bending line, with the estimate based on the contract with the supplier. Report locations impacted:
Description of change: The cached translation for "Dohadné účty pasivní" has been updated by replacing "Estimated accounts payable" with "Accruals." Report locations impacted:
Description of change: The phrase "Podíly - ovládaná nebo ovládající osoba" has been replaced with "Shares - controlled or controlling person with Subsidiaries" in the cached translation. Report locations impacted:
Description of change: The phrase "Receivables - controlled or controlling person" in the Cached Translated content has been updated to "Receivables – controlled or controlling entity." Report locations impacted:
Description of change: The phrase "Závazky - ovládaná nebo ovládající osoba" was replaced with "Liabilities to group companies with majority control" in the cached translation. Report locations impacted:
Description of change: The phrase "Income from shares - controlled or controlling person" in the Cached Translated content has been updated to "Income from shares - controlled or controlling entities." Report locations impacted:
Description of change: The phrase "Income from other long-term financial assets - controlled or controlling person" has been updated to "Income from other long-term financial assets – controlled or controlling entities" in the Cached Translated section. Report locations impacted:
Description of change: The phrase "Nákladové úroky a podobné náklady - ovládaná nebo ovládající osoba" was updated from "Cost interest and similar costs - controlled or controlling person" to "Interest expense and similar costs – controlled or controlling entities" in the cached translation. Report locations impacted:
Description of change: The phrase "Net sales for the year" in the cached translation has been replaced with "Net turnover for the year." Report locations impacted:
Description of change: The phrase regarding goodwill has been updated by replacing "Depreciation" with "Amortisation" to accurately describe that amortisation of goodwill is recorded as an expense for positive values and as income for negative values. Report locations impacted:
Description of change: The phrase "Table - Depreciation - Intangible fixed assets" has been replaced with "Table - Amortisation - Intangible assets" in the cached translation. Report locations impacted:
Description of change: The phrase "Receivables from partners" in the cached translation has been replaced with "Receivables from shareholders." Report locations impacted:
Description of change: The phrase "Costs incurred on goods sold" in the cached translation has been replaced with "Cost of goods sold." Report locations impacted:
Description of change: The phrase "Change in inventory status of own activity" has been replaced with "Change in inventory produced internally" in the cached translation. Report locations impacted:
Description of change: The phrase "Table - Personnel costs 1" has been replaced with "Table - Personnel expenses 1" in the Cached Translated content. Report locations impacted:
Description of change: The phrase "Table - Personnel costs 2" has been replaced with "Table - Personnel expenses 2" in the Cached Translated content. Report locations impacted:
Description of change: The phrase "Labor costs" in the Cached Translated section has been replaced with "Wages and salaries." Report locations impacted:
Description of change: The phrase "Costs of social security, health insurance and other costs" has been replaced with "Social security and health insurance and other social costs" in the cached translation. Report locations impacted:
Description of change: The cached translation was updated by replacing the original phrase "VÝKAZ ZISKU A ZTRÁTY V PLNÉM ROZSAHU" from "FULL PROFIT AND LOSS ACCOUNT" to "INCOME STATEMENT - LONG FORM." Report locations impacted:
Description of change: The phrase "Výkaz Zisku a Ztráty v plném rozsahu" was updated from "Profit and Loss Statement in full" to "Income Statement - Long Form" in the cached translation. Report locations impacted:
Description of change: The phrase "Social security and health insurance and other social costs" was replaced with "Social security and health insurance" in the cached translated content. Report locations impacted:
Description of change: The phrase "Úpravy hodnot v provozní oblasti" has been replaced with "Adjustments of values in the operating area with Operating amortisation and depreciation" in the cached translation. Report locations impacted:
Description of change: The phrase "Úpravy hodnot dlouhodobého nehmotného a hmotného majetku" has been replaced with "Amortisation and depreciation of intangible and tangible fixed assets" in the cached translation. Report locations impacted:
Description of change: The cached translation was updated by replacing the original phrase "Úpravy hodnot dlouhodobého nehmotného a hmotného majetku - trvalé" with the target phrase "Amortisation and depreciation of intangible and tangible fixed assets - permanent." Report locations impacted:
Description of change: The cached translation was updated by replacing the original phrase "Adjustments to the values of long-term intangible and tangible assets - temporary" with "Amortisation and depreciation of intangible and tangible fixed assets - temporary." Report locations impacted:
Description of change: The phrase "Úpravy hodnot zásob" was updated from "Adjustments to inventory values" to "Adjustment to materials" in the Cached Translated content. Report locations impacted:
Description of change: The phrase "Úpravy hodnot pohledávek" was updated from "Receivables value adjustments" to "Adjustment to receivables" in the cached translation. Report locations impacted:
Description of change: The phrase "Sales of materials" in the cached translation has been replaced with "Revenue from sale of materials." Report locations impacted:
Description of change: The phrase "Net book value of sold fixed assets" has been updated to "Net book value of intangible and tangible fixed assets sold" in the Cached Translated content. Report locations impacted:
Description of change: The phrase "Daně a poplatky" was updated by replacing the target phrase "Taxes and fees" with "Taxes and charges" in the cached translation. Report locations impacted:
Description of change: The phrase "Other operating costs" in the Cached Translated content has been replaced with "Other operating expenses." Report locations impacted:
Description of change: The phrase "Výnosy z dlouhodobého finančního majetku - podíly" was updated from "Income from long-term financial assets - shares" to "Income from financial investments" in the cached translation. Report locations impacted:
Description of change: The phrase "Income from shares - controlled or controlling entities" in the Cached Translated section has been replaced with "Income from subsidiaries." Report locations impacted:
Description of change: The phrase "Other income from shares" in the Cached Translated content has been replaced with "Income from associates." Report locations impacted:
Description of change: The phrase "Costs incurred on shares sold" in the Cached Translated content has been replaced with "Expenses related to financial assets." Report locations impacted:
Description of change: The phrase "Costs related to other long-term financial assets" in the Cached Translated section has been replaced with "Expenses related to other financial assets." Report locations impacted:
Description of change: The phrase "Nákladové úroky a podobné náklady - ovládaná nebo ovládající osoba" was updated from "Interest expense and similar costs – controlled or controlling entities" to "Interest expense from subsidiaries and similar expense." Report locations impacted:
Description of change: The phrase "Other expense interest and similar expenses" in the Cached Translated text has been replaced with "Other interest expense and similar expense." Report locations impacted:
Description of change: The phrase "Konsolidovaný finanční výsledek hospodaření" in the cached translation has been updated from "Consolidated financial result" to "Consolidated profit or loss from financial activities." Report locations impacted:
Description of change: The phrase "Consolidated profit before tax" in the Cached Translated content has been replaced with "Consolidated profit or loss before taxation." Report locations impacted:
Description of change: The phrase "Konsolidovaný výsledek hospodaření po zdanění bez podílu ekvivalence" was updated by replacing the target phrase "Consolidated profit after tax without equity" with "Consolidated profit after tax before share of profit of equity-accounted investees." Report locations impacted:
Description of change: The phrase "Konsolidovaný výsledek hospodaření za účetní období" was updated in the cached translation, replacing "Consolidated profit for the accounting period" with "Consolidated profit or loss for the year." Report locations impacted:
Description of change: The phrase "Appreciable rights" in the cached translation has been replaced with "Patents, royalties and similar rights." Report locations impacted:
Description of change: The phrase "Other valuable rights" in the Cached Translated content has been replaced with "Other patents, royalties and similar rights." Report locations impacted:
Description of change: The phrase "Poskytnuté zálohy na dlouhodobý nehmotný majetek a nedokončený dlouhodobý nehmotný majetek" has been updated from "Advances provided for long-term intangible assets and unfinished long-term intangible assets" to "Advances granted for intangible assets and intangible assets in progress." Report locations impacted:
Description of change: The phrase "Poskytnuté zálohy na dlouhodobý nehmotný majetek" was updated by replacing the target phrase "Advances provided for long-term intangible assetss" with "Advances granted for intangible assets" in the cached translation. Report locations impacted:
Description of change: The phrase "Adult animals and their groups" in the cached translation has been replaced with "Livestock not for sale." Report locations impacted:
Description of change: The phrase "Poskytnuté zálohy na dlouhodobý hmotný majetek a nedokončený dlouhodobý hmotný majetek" has been updated from "Provided advances on long-term tangible assets and unfinished long-term tangible assets" to "Advances granted for tangible assets and tangible assets in progress." Report locations impacted:
Description of change: The phrase "Dlouhodobý finanční majetek" was updated by replacing the target phrase "Long-term financial assets" with "Financial investments" in the cached translation. Report locations impacted:
Description of change: The phrase "Tabulka - Dlouhodobý finanční majetek" was updated from "Table - Long-term financial assets" to "Table - Financial investments" in the cached translation. Report locations impacted:
Description of change: The phrase "Podíly - podstatný vliv" in the cached translation has been replaced with "Shares - significant influence with Associates." Report locations impacted:
Description of change: The cached translation was updated by replacing the original phrase "Loans and borrowings – entities under significant influence" with "Loans and borrowings to associates." Report locations impacted:
Description of change: The phrase "Other long-term financial assets" in the cached translation has been replaced with "Other long-term investments." Report locations impacted:
Description of change: The phrase "Advances provided for long-term financial assets" has been replaced with "Advances granted for long-term investments" in the cached translation. Report locations impacted:
Description of change: The term "Materiál" in the cached translation has been updated to "Materials." Report locations impacted:
Description of change: The cached translation was updated by replacing the original phrase "Výrobky a zboží" with the target phrase "Finished products and goods." Report locations impacted:
Description of change: The phrase "Výrobky" in the cached translation has been updated from "Ware" to "Finished products." Report locations impacted:
Description of change: The phrase "Young and other animals and their groups" in the Cached Translated content has been replaced with "Livestock." Report locations impacted:
Description of change: The phrase "Poskytnuté zálohy na zásoby" in the cached translation has been updated from "Advances on inventory provided" to "Advances granted for inventory." Report locations impacted:
Description of change: The phrase "Pohledávky z obchodních vztahů" in the cached translation has been replaced with "Trade receivables." Report locations impacted:
Description of change: The phrase "Pohledávky - ovládaná nebo ovládající osoba" in the cached translation has been replaced with "Receivables from group companies with majority control." Report locations impacted:
Description of change: The phrase "Receivables - significant influence" in the Cached Translated content has been replaced with "Receivables from group companies with substantial control." Report locations impacted:
Description of change: The phrase "Receivables from shareholders" has been replaced with "Receivables from partners" in the Cached Translated content. Report locations impacted:
Description of change: The phrase "Long-term advances provided" has been replaced with "Long-term advances granted" in the cached translation. Report locations impacted:
Description of change: The phrase "Stát - daňové pohledávky" in the Cached Translated content has been updated from "State - tax claims" to "Due from government - tax receivables." Report locations impacted:
Description of change: The phrase "Short-term advances provided" has been replaced with "Short-term advances granted" in the cached translation. Report locations impacted:
Description of change: The phrase "Current financial assets" has been replaced with "Short-term financial assets" in the Cached Translated content. Report locations impacted:
Description of change: The phrase "Peněžní prostředky na účtech" has been replaced with "Funds in accounts with Bank accounts" in the Cached Translated content. Report locations impacted:
Description of change: The phrase "Náklady příštích období" in the cached translation has been updated from "Deferred costs" to "Prepaid expenses." Report locations impacted:
Description of change: The phrase "Komplexní náklady příštích období" has been updated from "Comprehensive costs of future periods" to "Prepaid expenses (specific-purpose expenses)" in the cached translation. Report locations impacted:
Description of change: The phrase "Deferred expenses mainly include office rent paid in advance, interest on issued bonds and other costs, which are charged to the expenses of the period to which they materially and temporally belong" has been replaced with "Prepaid expenses mainly include office rent paid in advance, interest on issued bonds and other costs, which are charged to the expenses of the period to which they materially and temporally belong." Report locations impacted:
Description of change: The phrase describing deferred expenses was updated to specify that prepaid expenses (specific-purpose expenses) include labour costs, material consumption, and services related to the preparation and commissioning of new products, which are accrued over a period of three years. Report locations impacted:
Description of change: The phrase "Menšinový vlastní kapitál" was updated by replacing the target phrase "Minority equity" with "Non-controlling interest" in the cached translation. Report locations impacted:
Description of change: The phrase "Minority equity (Group)" in the cached translation has been replaced with "Non-controlling interest (Group)" Report locations impacted:
Description of change: The phrase "MINORITY EQUITY (only for the Group)" in the Cached Translated content has been replaced with "NON-CONTROLLING INTEREST (only for the Group)." Report locations impacted:
Description of change: The phrase "Table - Minority equity" in the Cached Translated content has been replaced with "Table - Non-controlling interest." Report locations impacted:
Description of change: The phrase "Ázio a kapitálové fondy" was updated in the Cached Translated content, replacing "Premium and capital funds" with "Share premium (agio) and capital funds." Report locations impacted:
Description of change: The cached translation was updated by replacing the original phrase "Ázio" with the target phrase "Agio with Share premium (agio)" Report locations impacted:
Description of change: The phrase "Oceňovací rozdíly z přecenění majetku a závazků" was replaced with "Gain or loss on revaluation of assets and liabilities" in the Cached Translated content. Report locations impacted:
Description of change: The phrase "Rozhodnuto o zálohové výplatě podílu na zisku" in the cached translation has been updated from "It was decided on the advance payment of the profit share" to "Approved decision on advances for profit distribution." Report locations impacted:
Description of change: The phrase "Závazky k úvěrovým institucím" in the cached translation has been replaced with "Bank loans and borrowings." Report locations impacted:
Description of change: The phrase "Tabulka - Závazky k úvěrovým institucím" in the cached translation has been updated to "Table - Bank loans and borrowings." Report locations impacted:
Description of change: The phrase "Závazky z obchodních vztahů" in the cached translation has been replaced with "Trade payables." Report locations impacted:
Description of change: The phrase "Liabilities from business relationships past due as of June 30, 2024 amounted to XX thousand CZK (XX thousand CZK as of June 30, 2023)" was replaced with "Trade payables past due as of June 30, 2024 amounted to XX thousand CZK (XX thousand CZK as of June 30, 2023)" to improve clarity. Report locations impacted:
Description of change: The phrase "Závazky ke společníkům" was updated from "Obligations to partners" to "Liabilities to partners" in the cached translation. Report locations impacted:
Description of change: The phrase "Bonds issued" in the Cached Translated content has been replaced with "Bonds payable." Report locations impacted:
Description of change: The phrase "Závazky k zaměstnancům" was updated by replacing the target phrase "Obligations to employees" with "Liabilities to employees" in the cached translation. Report locations impacted:
Description of change: The phrase "State - tax obligations and subsidies" in the Cached Translated content has been replaced with "Due to government – taxes and subsidies." Report locations impacted:
Description of change: The phrase "Výdaje příštích období" in the cached translation has been updated from "Deferred expenses" to "Deferred expenses with Accruals." Report locations impacted:
Description of change: The phrase "Deferred expenses" was replaced with "Accruals" in the description of uninvoiced deliveries for services, other operating expenses, wages, and intra-group deliveries, which are charged to the expenses of the period to which they materially and temporally relate. Report locations impacted:
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Content changes
Item ID | Title | Details and Limitations |
|---|---|---|
5253183 | Legislative updates for years ended 30 June 2026 | Description of change: The text in orange has been added to specify that the formulation should only be completed if the accounting entity decides to change its accounting currency, as per the standard entity guidelines. Report locations impacted:
Description of change: The text in orange, "Tato část se použije pouze v případě, že se účetní jednotka rozhodne změnit svou účetní měnu. Standard entity," has been added to specify that this section applies only if the accounting entity decides to change its accounting currency. Report locations impacted:
Description of change: A new paragraph with orange text has been added on page 32 for standard entities, providing updated information for taxpayers subject to top-up tax for the year ending 30 June 2026. Report locations impacted:
Description of change: The paragraph has been amended to include the orange text: "Tato část se použije pouze v případě, že se účetní jednotka rozhodne změnit svou účetní měnu." Additionally, the phrase "od XXXX" was replaced with "od D.M.RRRR." These changes relate to the update for the year ending 30 June 2026, page 18, under Consolidation. Report locations impacted:
Description of change: The existing paragraph on page 29, related to consolidation for the year ending 30 June 2026, has been updated to include the orange text: "Následující znění pro poplatníky doplňující daně: (The following wording applies to top-up tax taxpayers:)." Report locations impacted:
Description of change: The existing paragraph on page 29, under Consolidation for the year ending 30 June 2026, has been updated to include the orange text: "Následující znění se vztahuje na skupinu, která není poplatníkem doplňující daně." (The following wording applies to groups that are not taxpayers of the top-up tax). Report locations impacted:
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XBRL changes
There is no XBRL for this template.
Known issues
There are no known issues identified for this release.
Additional information
There is no additional information for this release.
Impact on existing customers
There are no impacts identified for this release.
Deviations from standard configuration
There are no deviations identified for this release.
Appendix
There are no appendix items for this release.
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