XXŘ&Xxxxxx;XXX&Xxxxxx; XXXXXX (EU) č. 407/2013
xx xxx 23. dubna 2013
xxxxxxx&xxxxxx;x&xxxxxx; &xxxxxx;xxxěxxx&xxxxxx; a švédské xxěx&xxxxxx; xxř&xxxxxx;xxx&xxxxxx; (XX) č.&xxxx;475/2012, xxxx&xxxxxx;x se xěx&xxxxxx; xxř&xxxxxx;xxx&xxxxxx; (XX) č. 1126/2008, xxxx&xxxxxx;x xx xřxx&xxxxxx;xxx&xxxxxx; xěxxxx&xxxxxx; xxxxx&xxxxxx;xxxx&xxxxxx; účetní xxxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxř&xxxxxx;xxx&xxxxxx;x Xxxxxxx&xxxxxx;xx xxxxxxxxxx x&xxxx;Xxxx (XX) č.&xxxx;1606/2002, xxxxx xxx x&xxxx;xxxxx&xxxxxx;xxxx&xxxxxx; účetní xxxxxxxx (IAS) 1 x&xxxx;xxxxx&xxxxxx;xxxx&xxxxxx; &xxxxxx;čxxx&xxxxxx; standard (XXX) 19
(Text s x&xxxxxx;xxxxxx xxx XXX)
XXXXXXX&Xxxxxx; XXXXXX,
x&xxxx;xxxxxxx na Xxxxxxx x&xxxx;xxxxxx&xxxxxx;x&xxxxxx; Xxxxxxx&xxxxxx; xxxx,
s ohledem xx xxř&xxxxxx;xxx&xxxxxx; Xxxxxxx&xxxxxx;xx xxxxxxxxxx x&xxxx;Xxxx (XX) č.&xxxx;1606/2002 xx dne 19. čxxxxxxx 2002 x&xxxx;xxxxxňxx&xxxxxx;x&xxxxxx; xxxxx&xxxxxx;xxxx&xxxxxx;xx účetních xxxxxxxxů (1), x&xxxx;xxxx&xxxxxx;xx xx čx.&xxxx;3 xxxx.&xxxx;1 xxxxxx&xxxxxx;xx xxř&xxxxxx;xxx&xxxxxx;,
xxxxxxxx x&xxxx;xěxxx důvodům:
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(1) |
Xx &xxxxxx;xxxěxxx&xxxxxx;x x&xxxx;&xxxxxx;x&xxxxxx;xxx&xxxxxx;x znění xxř&xxxxxx;xxx&xxxxxx; Xxxxxx (EU) č.&xxxx;475/2012 (2), xřxxxěxx v jejich čx&xxxxxx;xxx&xxxx;2, se xxxxxxxx xxxxx, xxxxx xxx x&xxxx;xxxxx použitelnosti xxěx xxxxxxxx&xxxxxx;xx xxxxxx&xxxxxx;x xxř&xxxxxx;xxx&xxxxxx;x x&xxxx;xxř&xxxxxx;xxx&xxxxxx; Xxxxxx (XX) č.&xxxx;1126/2008 (3). |
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(2) |
Xx &xxxxxx;x&xxxxxx;xxx&xxxxxx;x xxěx&xxxxxx; xxxxxx&xxxxxx;xx xxř&xxxxxx;xxx&xxxxxx; xxxx x&xxxx;xxxxxx&xxxxxx; chyby. |
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(3) |
Xxř&xxxxxx;xxx&xxxxxx; (EU) č.&xxxx;475/2012 xx xxxxx xěxx x&xxxxxx;x xxxxx&xxxxxx;xxx&xxxxxx;x&xxxxxx;x xxůxxxxx xxxxxxxx. |
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(4) |
Xxxxxxxx k tomu, žx xxxx xxxxxčxxxxx xxxxxxx uplatňovat xxěxx xxxxxx&xxxxxx; x&xxxx;čx.&xxxx;1 xxxxxx 1 x&xxxx;2 xxř&xxxxxx;xxx&xxxxxx; (XX) č.&xxxx;475/2012 xxxxxxxěxx xxxx&xxxxxx;x xxxx xxxx&xxxxxx;xx &xxxxxx;čxxx&xxxxxx;xx xxxxx&xxxxxx; xxč&xxxxxx;xxx&xxxxxx;x&xxxxxx;xx xxxx 1. čxxxxxxx 2012 xxxx xx 1. čxxxxxxx 2012, xěxx xx xx xxxx nařízení xxxž&xxxxxx;x xx xxěxxxx platností xx 1. července 2012. |
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(5) |
Xxxxřxx&xxxxxx; xxxxxxxx&xxxxxx; x&xxxxxx;xxx xxř&xxxxxx;xxx&xxxxxx;x jsou x&xxxx;xxxxxxx xx xxxxxxxxxxx Regulativního x&xxxxxx;xxxx xxx &xxxxxx;čxxxxxxx&xxxxxx;, |
XŘXXXXX XXXX XXŘ&Xxxxxx;XXX&Xxxxxx;:
Čx&xxxxxx;xxx&xxxx;1
[X&xxxxxx;x&xxxxxx; se xxxxx &xxxxxx;xxxěxxx&xxxxxx;xx a švédského xxěx&xxxxxx;.]
Čx&xxxxxx;xxx&xxxx;2
Xxxx xxř&xxxxxx;xxx&xxxxxx; vstupuje x&xxxx;xxxxxxxx xxxx xxxx&xxxxxx;&xxxxxx;xx&xxxxxx; x&xxxx;&Xxxxxx;řxxx&xxxxxx;x xěxxx&xxxxxx;xx Xxxxxxx&xxxxxx; xxxx.
Xxxžxxx se od 1. července 2012.
Xxxx xxř&xxxxxx;xxx&xxxxxx; je x&xxxxxx;xxxx&xxxxxx; x&xxxx;xxx&xxxxxx;x rozsahu x&xxxx;xř&xxxxxx;xx xxxžxxxxx&xxxxxx; xx x&xxxxxx;xxx členských xx&xxxxxx;xxxx.
V Xxxxxxx dne 23. xxxxx 2013.
Xx Xxxxxx
José Xxxxxx BARROSO
xřxxxxxx
(1)&xxxx;&xxxx;&Xxxxxx;ř. xěxx. L 243, 11.9.2002, x.&xxxx;1.
(2)&xxxx;&xxxx;&Xxxxxx;ř. xěxx. X&xxxx;146, 6.6.2012, s. 1.
(3)&xxxx;&xxxx;&Xxxxxx;ř. xěxx. L 320, 29.11.2008, s. 1.