a

##
##

##

Magyar
2000. vi C. trvny
a szmvitelrl
A piacgazdasg mkdshez nlklzhetetlen, hogy a piac szerepli szmra
hozzfrheten, dntseik megalapozsa rdekben mind a vllalkozk, mind a nem
nyeresgorientlt szervezetek, valamint az egyb gazdlkodst folytat szervezetek
vagyoni, pnzgyi s jvedelmi helyzetrl s azok alakulsrl objektv informcik
lljanak rendelkezsre.
E trvny olyan szmviteli szablyokat rgzt, amelyek sszhangban llnak az Eurpai
Kzssgnek e jogterletre vonatkoz irnyelveivel, figyelemmel vannak a nemzetkzi
szmviteli elvekre, s amelyek alapjn megbzhat s vals sszkpet biztost
tjkoztats nyjthat e trvny hatlya al tartozk jvedelemtermel kpessgrl,
vagyonrl, vagyonnak alakulsrl, pnzgyi helyzetrl s jvbeli terveirl.

##
##
##
##
##

Ennek rdekben az Orszggyls a szmvitelrl a kvetkez trvnyt alkotja:

I. Fejezet
LTALNOS RENDELKEZSEK
A trvny clja
1. Ez a trvny meghatrozza a hatlya al tartozk beszmolsi s knyvvezetsi
ktelezettsgt, a beszmol sszelltsa, a knyvek vezetse sorn rvnyestend
1 elveket, az azokra ptett szablyokat, valamint a nyilvnossgra hozatalra, a
kzzttelre s a knyvvizsglatra vonatkoz kvetelmnyeket.

#
#

A trvny hatlya
2. (1) A trvny hatlya - a (3) bekezdsben foglaltak kivtelvel - kiterjed a gazdasg
2 minden olyan rsztvevjre, amelynek mkdsrl a nemzetgazdasg ms szerepli
tjkoztatst ignyelnek.
#
#
(2) A trvny hatlya al tartozik a gazdlkod.
(3) A trvny hatlya nem terjed ki az egyni vllalkozra, akkor sem, ha egyni
cgknt a cgbrsgon bejegyeztk, a polgri jogi trsasgra, az ptkzssgre,
tovbb a klfldi szkhely vllalkozs magyarorszgi kereskedelmi kpviseletre.
#
#
rtelmez rendelkezsek, fogalmak
# 3 3. (1) E trvny alkalmazsban
1. gazdlkod: a vllalkoz, az llamhztarts szervezetei, az egyb szervezet, a
3 Magyar Nemzeti Bank, tovbb az ltaluk, illetve a termszetes szemly ltal alaptott
egszsggyi, szocilis s oktatsi intzmny;
#

2. vllalkoz: minden olyan gazdlkod, amely a sajt nevben s kockzatra

nyeresg- s vagyonszerzs cljbl zletszeren, ellenrtk fejben termel vagy
szolgltat tevkenysget (a tovbbiakban: vllalkozsi tevkenysg) vgez, idertve a
hitelintzetet, a pnzgyi vllalkozst, a befektetsi vllalkozst s a biztostintzetet
3 is, tovbb az egyesls, a vzitrsulat, az erdbirtokossgi trsulat, a klfldi
szkhely vllalkozs magyarorszgi fiktelepe, de nem tartozik a 3. s 4. pontban
felsoroltak kz;
#

#
#
#
#
#
#
#
#
#
#
#
#
#
#
#
#
#
#
#
#

3. llamhztarts szervezetei: azok a szervezetek, amelyeket az llamhztartsi

3 trvny alapjn az llamhztarts mkdsi rendjrl szl jogszably ilyennek
minst;
3 4. egyb szervezet:
3 a) a laksszvetkezet,
3 b) a trsashz,
3 c) a trsadalmi szervezet, a kztestlet,
3 d) az egyhzi jogi szemly,
3 e) az alaptvny, idertve a kzalaptvnyt is,
3 f) az gyvdi iroda, a szabadalmi gyviv iroda,
3 g) a kzhaszn trsasg,
3 h) a Msorszolgltatsi Alap,
3 i) a Munkavllali Rsztulajdonosi Program keretben ltrejtt szervezet,
3 j) a vzikzm trsulat,
3 k) a befektetsi alap, az egyb alapok,
3 l) a tzsde, az elszmolhz,
3 m) a magnnyugdjpnztr,
3 n) az nkntes nyugdjpnztr,
3 o) az nkntes klcsns egszsg- s nseglyez pnztr,
3 p) a kzraktr,
3 r) kln jogszablyban meghatrozott, jogi szemlynek minsl egyb szervezet.
3 (2) E trvny alkalmazsban
1. anyavllalat: az a vllalkoz, amely egy msik vllalkoznl (a tovbbiakban:
lenyvllalat) kzvetlenl vagy lenyvllalatn keresztl kzvetetten meghatroz
3 befolyst kpes gyakorolni, mert az albbi felttelek kzl legalbb eggyel rendelkezik:

#
a) a tulajdonosok (a rszvnyesek) szavazatnak tbbsgvel (50 szzalkot
meghaladval) tulajdoni hnyada alapjn egyedl rendelkezik, vagy
b) ms tulajdonosokkal (rszvnyesekkel) kttt megllapods alapjn a szavazatok
3
#
tbbsgt egyedl birtokolja, vagy
c) a trsasg tulajdonosaknt (rszvnyeseknt) jogosult arra, hogy a vezet
3 tisztsgviselk s a felgyel bizottsg tagjai tbbsgt megvlassza vagy visszahvja,
vagy
#
#

d) a tulajdonosokkal (a rszvnyesekkel) kttt szerzds (vagy a ltest okirat

rendelkezse) alapjn - fggetlenl a tulajdoni hnyadtl, a szavazati arnytl, a
3 megvlasztsi s visszahvsi jogtl - dnt irnytst, ellenrzst gyakorol;
#
2. lenyvllalat: az a gazdasgi trsasg, amelyre az 1. pont szerinti anyavllalat
meghatroz befolyst kpes gyakorolni;
3. kzs vezets vllalkozs: az a gazdasgi trsasg, ahol egyrszt az anyavllalat
(az anyavllalat konszolidlsba bevont lenyvllalata), msrszt egy (vagy tbb)
3 msik vllalkozs az 1. pont szerinti jogosultsgokkal paritsos alapon - legalbb 33
szzalkos szavazati arnnyal - rendelkezik. A kzs vezets vllalkozst a
tulajdonostrsak kzsen irnytjk;
#
#

4. trsult vllalkozs: az a - konszolidlsba teljeskren be nem vont - gazdasgi

trsasg, ahol az anyavllalat vagy a konszolidlsba bevont lenyvllalata jelents
rszesedssel rendelkezik, mrtkad befolyst gyakorol a gazdasgi trsasg zleti
s pnzgyi politikjra. Mrtkad befolyst gyakorlnak tekintend az a vllalkozs,
3 amely egy msik gazdasgi trsasgnl legalbb a szavazatok 20 szzalkval
(hitelintzetnl legalbb 10 szzalkval) kzvetlenl vagy kzvetetten rendelkezik. A
rszeseds szavazati arnynak meghatrozsa sorn a 115. (4) bekezdsben
elrt szmtsi eljrst kell rtelemszeren alkalmazni;

5. egyb rszesedsi viszonyban lv vllalkozs: az a gazdasgi trsasg, ahol az

anyavllalat vagy annak lenyvllalata nem gyakorol mrtkad befolyst a gazdasgi
3 trsasg zleti s pnzgyi politikjra, amely nem tartozik a 2-4. pont szerinti
vllalkozsok kz;
#
6. konszolidlsba bevont vllalkozsok: az anyavllalat, a konszolidlsba bevont
lenyvllalat, a konszolidlsba bevont kzs vezets vllalkozs egyttesen;
7. kapcsolt vllalkozs: az 1. pont szerinti anyavllalat s a 2-4. pont szerinti
vllalkozsok [ha a flrendelt anyavllalat kszti az sszevont (konszolidlt) ves
3 beszmolt, akkor a 2-4. pont szerinti vllalkozsok is a flrendelt anyavllalat
szempontjbl minstendk].
#
# 3 (3) E trvny alkalmazsban
1. ellenrzs: a jvhagysra jogosult testlet ltal elfogadott beszmolval lezrt zleti
3 v(ek) adatainak - a gazdlkod, illetve az adhatsg ltali - utlagos ellenrzse az
nellenrzs, illetve az adhatsgi ellenrzs keretben;
#
#

2. ellenrzs megllaptsa: az ellenrzs sorn feltrt, az eszkzket-forrsokat, az

eredmnyt, a sajt tkt rint hibk s hibahatsok, amelyek a beszmolval lezrt
3 zleti vvel (vekkel) kapcsolatosak, a hatlyos jogszablyi elrsok nem vagy nem
megfelel alkalmazsbl, helytelen rtelmezsbl, vagy nem megengedett, tiltott
cselekmny elkvetsbl szrmaznak;
#
3. jelents sszeg hiba: ha a hiba feltrsnak vben, a klnbz ellenrzsek
sorn, egy adott zleti vet rinten (venknt kln-kln) feltrt hibk s hibahatsok
- eredmnyt, sajt tkt nvel-cskkent - rtknek egyttes (eljeltl fggetlen)
sszege meghaladja a szmviteli politikban meghatrozott rtkhatrt. Minden
esetben jelents sszeg a hiba, ha a hiba feltrsnak vben az ellenrzsek sorn
3 - ugyanazon vet rinten - megllaptott hibk, hibahatsok eredmnyt, sajt tkt
nvel-cskkent rtknek egyttes (eljeltl fggetlen) sszege meghaladja az
ellenrztt zleti v mrlegfsszegnek 2 szzalkt, illetve ha a mrlegfsszeg 2
szzalka meghaladja az 500 milli forintot, akkor az 500 milli forintot;
#
4. nem jelents sszeg hiba: ha a hiba feltrsnak vben, a klnbz ellenrzsek
sorn, egy adott zleti vet rinten (venknt kln-kln) feltrt hibk s hibahatsok
3 - eredmnyt, sajt tkt nvel-cskkent - rtknek egyttes (eljeltl fggetlen)
sszege nem haladja meg a jelents sszeg hiba 3. pont szerinti rtkhatrt;
#
5. megbzhat s vals kpet lnyegesen befolysol hiba: ha a jelents sszeg hibk
s hibahatsok sszevont rtke a sajt tke rtkt lnyegesen - a szmviteli
politikban meghatrozott mdon s mrtkben - megvltoztatja, s ezrt a mr
kzztett - a vagyoni, pnzgyi s jvedelmi helyzetre vonatkoz - adatok
3 megtvesztek. Minden esetben a megbzhat s vals kpet lnyegesen befolysol
hibnak kell tekinteni, ha a megllaptsok kvetkeztben a hiba feltrsnak vt
megelz zleti v mrlegben kimutatott sajt tke legalbb 20 szzalkkal vltozik
(n vagy cskken).

#
# 3 (4) E trvny alkalmazsban

1. kzvettett szolgltats: a gazdlkod ltal sajt nevben vsrolt s a harmadik

szemllyel (a megrendelvel) kttt szerzds alapjn, a szerzdsben rgztett
mdon rszben vagy egszben, de vltozatlan formban tovbbrtkestett
(tovbbszmlzott) szolgltats; kzvettett szolgltatsnl a gazdlkod vevje s
3 nyjtja is a szolgltatsnak, a gazdlkod a vsrolt szolgltatst rszben vagy
egszben kzvetti gy, hogy a megrendelvel kttt szerzdsbl a kzvetts
lehetsge, a szmlbl a kzvetts tnye, vagyis az, hogy a gazdlkod nemcsak a
sajt, hanem az ltala vsrolt szolgltatst is rtkesti vltozatlan formban, de nem
felttlenl vltozatlan ron, egyrtelmen megllapthat;

2. alapkutats: olyan ksrleti s elmleti munka, amelynek elsdleges clja j

3 ismeretek szerzse a jelensgek alapvet lnyegrl s a megfigyelhet tnyekrl,
brmifle konkrt alkalmazsi s felhasznlsi clkitzs nlkl;
#
#

3. alkalmazott kutats: j ismeretek megszerzsre irnyul eredeti vizsglat, amelyet

elsdlegesen valamely konkrt gyakorlati cl rdekben vgeznek;
4. ksrleti fejleszts: olyan a kutatsbl s a gyakorlati tapasztalatokbl nyert, mr
ltez tudsra tmaszkod, rendszeres munka, amelynek clja j anyagok, termkek
3 s szerkezetek ltrehozsa, j eljrsok, rendszerek s szolgltatsok bevezetse
vagy a mr ltrehozottak vagy bevezetettek lnyeges javtsa;
3

#
5. hasznos lettartam: az az idszak, amely alatt az amortizlhat eszkzt a
3 gazdlkod idarnyosan vagy teljestmnyarnyosan az eredmny terhre elszmolja;
#
a) hasznos lettartam az az idszak, amely alatt az amortizlhat eszkzt a gazdlkod
a vrhat fizikai elhasznlds (mszakok szma, tevkenysgre jellemz
3 krlmnyek, az eszkz fizikai jellemzi), erklcsi avuls (technolgiai vltozsok,
termkek irnti kereslet), az eszkz hasznlatval kapcsolatos jogi s egyb korltoz
tnyezk figyelembevtelvel vrhatan hasznlni fogja, vagy
#
b) hasznos lettartam az a megtermelhet darabszm, elvgezhet teljestmny vagy
egyb egysgszm figyelembevtelvel meghatrozott idszak, amely idszak alatt a
3 gazdlkod az elbbieket vrhatan el tudja lltani az amortizlhat eszkz
felhasznlsval;
#
6. maradvnyrtk: a rendeltetsszer hasznlatbavtel, az zembe helyezs
idpontjban - a rendelkezsre ll informcik alapjn, a hasznos lettartam
3 fggvnyben - az eszkz meghatrozott, a hasznos lettartam vgn vrhatan
realizlhat rtke. Nulla lehet a maradvnyrtk, ha annak rtke valsznstheten
nem jelents;
#
7. beruhzs: a trgyi eszkz beszerzse, ltestse, sajt vllalkozsban trtn
ellltsa, a beszerzett trgyi eszkz zembe helyezse, rendeltetsszer
hasznlatbavtele rdekben az zembe helyezsig, a rendeltetsszer
hasznlatbavtelig vgzett tevkenysg (szllts, vmkezels, kzvetts, alapozs,
zembe helyezs, tovbb mindaz a tevkenysg, amely a trgyi eszkz
beszerzshez hozzkapcsolhat, idertve a tervezst, az elksztst, a lebonyoltst,
3
a hitelignybevtelt, a biztostst is); beruhzs a meglv trgyi eszkz bvtst,
rendeltetsnek megvltoztatst, talaktst, lettartamnak, teljestkpessgnek
kzvetlen nvelst eredmnyez tevkenysg is, az elbbiekben felsorolt, e
tevkenysghez hozzkapcsolhat egyb tevkenysgekkel egytt;
#

8. feljts: az elhasznldott trgyi eszkz eredeti llaga (kapacitsa, pontossga)

helyrelltst szolgl, idszakonknt visszatr olyan tevkenysg, amely
mindenkppen azzal jr, hogy az adott eszkz lettartama megnvekszik, eredeti
mszaki llapota, teljestkpessge megkzelten vagy teljesen visszall, az
ellltott termkek minsge vagy az adott eszkz hasznlata jelentsen javul s gy a
feljts ptllagos rfordtsbl a jvben gazdasgi elnyk szrmaznak; feljts a
korszersts is, ha az a korszer technika alkalmazsval a trgyi eszkz egyes
3 rszeinek az eredetitl eltr megoldsval vagy kicserlsvel a trgyi eszkz
zembiztonsgt, teljestkpessgt, hasznlhatsgt vagy gazdasgossgt nveli;
a trgyi eszkzt akkor kell feljtani, amikor a folyamatosan, rendszeresen elvgzett
karbantarts mellett a trgyi eszkz oly mrtkben elhasznldott (szerkezeti elemei
elregedtek), amely elhasznldottsg mr a rendeltetsszer hasznlatot
veszlyezteti; nem feljts az elmaradt s felhalmozd karbantarts egyidben val
elvgzse, fggetlenl a kltsgek nagysgtl;
#
9. karbantarts: a hasznlatban lv trgyi eszkz folyamatos, zavartalan, biztonsgos
zemeltetst szolgl javtsi, karbantartsi tevkenysg, idertve a tervszer
megelz karbantartst, a hosszabb idszakonknt, de rendszeresen visszatr
3 nagyjavtst, s mindazon javtsi, karbantartsi tevkenysget, amelyet a
rendeltetsszer hasznlat rdekben el kell vgezni, amely a folyamatos
elhasznlds rendszeres helyrelltst eredmnyezi;
#
# 3 10. behajthatatlan kvetels: az a kvetels,
a) amelyre az ads ellen vezetett vgrehajts sorn nincs fedezet, vagy a tallt fedezet
a kvetelst csak rszben fedezi (amennyiben a vgrehajts kzvetlenl nem vezetett
3 eredmnyre s a vgrehajtst szneteltetik, az vatossg elvbl kvetkezen a
behajthatatlansg - nemleges foglalsi jegyzknyv alapjn - vlelmezhet),
#
#
#

3
3

b) amelyet a hitelez a csdeljrs, a felszmolsi eljrs, az nkormnyzatok

adssgrendezsi eljrsa sorn egyezsgi megllapods keretben elengedett,
c) amelyre a felszmol ltal adott rsbeli igazols (nyilatkozat) szerint nincs fedezet,

d) amelyre a felszmols, az adssgrendezsi eljrs befejezsekor a

3 vagyonfelosztsi javaslat szerinti rtkben tvett eszkz nem nyjt fedezetet,
#
e) amelyet eredmnyesen nem lehet rvnyesteni, amelynl a vgrehajtssal
kapcsolatos kltsgek nincsenek arnyban a kvetels vrhatan behajthat
3 sszegvel (a vgrehajts vesztesget eredmnyez vagy nveli a vesztesget),
amelynl az ads nem lelhet fel, mert a megadott cmen nem tallhat s a
felkutatsa "igazoltan" nem jrt eredmnnyel,
#
# 3 f) amelyet brsg eltt rvnyesteni nem lehet,
g) amely a hatlyos jogszablyok alapjn elvlt.
3
#

#
#
#

A behajthatatlansg tnyt s mrtkt bizonytani kell. A devizban fennll

3 kvetelsek behajthatatlann minstse sorn a devizajogszablyok elrsait
figyelembe kell venni.
3 (5) E trvny alkalmazsban
3 1. zleti vagy cgrtk:
a) cgvsrls esetn (amikor a megvsrolt trsasg, annak telephelye, zlethlzata
eszkzeit s ktelezettsgeit a vev ttelesen llomnyba veszi): a fizetett ellenrtk
3 s az egyes eszkzk piaci rtknek az tvllalt ktelezettsgek - e trvny szerinti
rtkelssel meghatrozott - rtkvel cskkentett rtke kztti klnbzet, ha a
fizetett ellenrtk a magasabb,

b) cgvsrls esetn (amikor az adott trsasg rszvnyeit gy szerzi meg a vev,

hogy ezzel a vsrlssal az adott trsasgban kzvetlen irnytst biztost befolyst
szerez, s az adott trsasg rszvnyeit a tzsdn jegyzik, illetve forgalmazzk): az
3 adott trsasg megszerzett rszvnyeirt fizetett ellenrtk lnyegesen tbb, mint a
megvsrolt rszvnyek piaci rtke, a kett kztti pozitv klnbzet,
#

c) cgvsrls esetn (amikor az adott trsasg rszvnyeit, zletrszeit, vagyoni

betteit a vev gy szerzi meg, hogy ezzel a vsrlssal az adott trsasgban
kzvetlen irnytst biztost befolyst szerez, s az adott trsasg rszvnyeit,
zletrszeit, vagyoni betteit a tzsdn nem jegyzik, nem forgalmazzk): az adott
3 trsasg megszerzett rszvnyeirt, zletrszeirt, vagyoni betteirt fizetett ellenrtk
lnyegesen tbb, mint ezen befektetsre jut - az adott trsasg eszkzei s
ktelezettsgei e trvny szerinti rtkelsvel meghatrozott - sajt tke rtke, a
kett kztti pozitv klnbzet,

d) talakuls esetn: amennyiben e trvny szerint a gazdlkod lhet a

vagyontrtkels lehetsgvel s a vagyonrtket az zleti rtkels, a
jvedelemtermel kpessg mdszervel hatrozzk meg, s az gy meghatrozott
3 trsasgi vagyonrtk s a ktelezettsgek egyttes sszege tbb, mint az egyes
eszkzk piaci rtknek egyttes sszege, a pozitv klnbzet az zleti vagy
cgrtk;
#
# 3 2. negatv zleti vagy cgrtk:
a) cgvsrls esetn (amikor a megvsrolt trsasg, annak telephelye, zlethlzata
eszkzeit s ktelezettsgeit a vev ttelesen llomnyba veszi): a fizetett ellenrtk
kevesebb, mint a cgvsrls idpontjban az egyes eszkzk piaci rtknek az
tvllalt ktelezettsgek - e trvny szerinti rtkelssel megllaptott - rtkvel
3 cskkentett sszege s ez a klnbzet a megszerzett immaterilis javak, trgyi
eszkzk, kszletek relis rtknek arnyos cskkentsvel sem sznik meg, a
fennmarad tbblet a negatv zleti vagy cgrtk,
#
b) cgvsrls esetn (amikor az adott trsasg rszvnyeit a vev gy szerzi meg,
hogy ezzel a vsrlssal az adott trsasgban kzvetlen irnytst biztost befolyst
szerez, s az adott trsasg rszvnyeit a tzsdn jegyzik, illetve forgalmazzk): az
3 adott trsasg megszerzett rszvnyeirt fizetett ellenrtk lnyegesen kevesebb, mint
a megvsrolt rszvnyek piaci rtke, a klnbzet a negatv zleti vagy cgrtk,
#

#
#

c) cgvsrls esetn (amikor az adott trsasg rszvnyeit, zletrszeit, vagyoni

betteit a vev gy szerzi meg, hogy ezzel a vsrlssal az adott trsasgban
kzvetlen irnytst biztost befolyst szerez, s az adott trsasg rszvnyeit,
zletrszeit, vagyoni betteit a tzsdn nem jegyzik, nem forgalmazzk): az adott
3 trsasg megszerzett rszvnyeirt, zletrszeirt, vagyoni betteirt fizetett ellenrtk
lnyegesen kevesebb, mint az ezen befektetsre jut - az adott trsasg eszkzei s
ktelezettsgei e trvny szerinti rtkelsvel meghatrozott - sajt tke rtke, a
klnbzet a negatv zleti vagy cgrtk,
d) talakuls esetn: amennyiben e trvny szerint a gazdlkod lhet a
vagyontrtkels lehetsgvel s a vagyonrtket az zleti rtkels, a
jvedelemtermel kpessg mdszervel hatrozzk meg, s az gy meghatrozott
trsasgi vagyonrtk s a ktelezettsgek egyttes sszege kevesebb, mint az egyes
3 eszkzk piaci rtknek egyttes sszege s ez a klnbzet a vagyonmrlegben
szerepl immaterilis javak, trgyi eszkzk, kszletek relis rtknek arnyos
cskkentsvel sem sznik meg, a fennmarad klnbzet a negatv zleti vagy
cgrtk;
3 3. kzvetlen irnytst biztost befolys: amikor a rszvnyes, a tag az ellenrztt
trsasgnl a szavazatok tbb, mint hromnegyed rszvel rendelkezik;

4. ltest okirat: a gazdlkod alaptshoz szksges jogszablyban elrt okirat, ide

3 tartozik klnsen: a trsasgi szerzds, az alapt okirat, az alapszably, az egyb
mdon nevezett - a tulajdonosok kztti - megllapods.
#
# 3 (6) E trvny alkalmazsban
1. mrlegkszts idpontja: a mrleg egyes tteleihez kapcsoldan meghatrozott
azon - az zleti v mrleg-fordulnapjt kvet - idpont, amely idpontig a megbzhat
3 s vals vagyoni helyzet bemutatshoz szksges rtkelsi feladatokat el lehet s el
kell vgezni;
#
2. hitelviszonyt megtestest rtkpapr: minden olyan nyomdai ton ellltott
(elllttathat) vagy dematerializlt rtkpapr, illetve e trvny ltal rtkpaprnak
minstett, jogot megtestest okirat, amelyben a kibocst (ads) meghatrozott
pnzsszeg rendelkezsre bocstst elismerve arra ktelezi magt, hogy a pnz
(klcsn) sszegt, valamint annak meghatrozott mdon szmtott kamatt vagy
egyb hozamt, s az ltala esetleg vllalt egyb szolgltatsokat az rtkpapr
3
birtokosnak (a hiteleznek) a megjellt idben s mdon megfizeti, illetve teljesti. Ide
tartozik klnsen: a ktvny, a kincstrjegy, a letti jegy, a pnztrjegy, a clrszjegy, a
takarklevl, a jelzloglevl, a hajraklevl, a kzraktrjegy, az rujegy, a zlogjegy, a
krptlsi jegy, a hatrozott idej befektetsi alap ltal kibocstott befektetsi jegy;
#

3. tulajdoni rszesedst jelent befektets: minden olyan nyomdai ton ellltott

(elllttathat) vagy dematerializlt rtkpapr, illetve e trvny ltal rtkpaprnak
minstett, jogot megtestest okirat, amelyben a kibocst meghatrozott pnzsszeg,
illetve pnzrtkben meghatrozott nem pnzbeli vagyoni rtk tulajdonba - vagy
3 hasznlatbavtelt elismerve arra ktelezi magt, hogy ezen rtkpapr, okirat
birtokosnak meghatrozott vagyoni s egyb jogokat biztost. Ide tartozik klnsen: a
rszvny, az zletrsz, a rszjegy, a vagyonjegy, a vagyoni bett, a hatrozatlan
futamidej befektetsi alap ltal kibocstott befektetsi jegy, a kockzati tkejegy, a
kockzati tkerszvny;
4. diszkont rtkpapr: olyan hitelviszonyt megtestest, nem kamatoz rtkpapr,
3 amelyet nvrtk alatt bocstottak ki, s a lejratkor nvrtken vltanak be;

#
5. vsrolt kszletek: az anyagok [alap-, segd-, zem- s ftanyag, alkatrszek, a
28. (3) bekezdsnek a) pontja szerinti eszkzk], az ruk (kereskedelmi kszletek,
3 bettdjas gngylegek, a kzvettett szolgltatsok), a kszletre adott ellegek;
#
6. sajt termels kszletek: a befejezetlen termels, a flksz termkek, a
ksztermkek, a nvendk-, hz- s egyb llatok;
7. FIFO mdszer: az elsknt bevtelezett eszkz elsknt kiadva; az elsknt
megvsrolt (ellltott) eszkz kerl elszr rtkestsre (felhasznlsra),
3 kvetkezskppen az idszak vgn az eszkzk kztt marad ttelek a legutbb
megvsrolt (ellltott) ttelek.
#
# 3 (7) E trvny alkalmazsban
1. ignybe vett szolgltats: minden olyan szolgltats, amely nem tartozik a kzvettett
szolgltats, illetve az egyb szolgltats kz; klnsen az utazsszervezs, a
szllts-rakods, a raktrozs, a csomagols, a klcsnzs, a brlet, a brmunka, az
eszkzk karbantartsa, a postai s tvkzlsi szolgltats, a moss s vegytisztts, a
3 bizomnyi tevkenysg, az gyletszerzs, az oktats s tovbbkpzs, a hirdets, a
reklm s propaganda, a piackutats, a knyvkiads, a lapkiads, a szllodai
szolgltats, a vendglts, a kutats s ksrleti fejleszts, a tervezs s lebonyolts,
a knyvvizsglat, a knyvviteli szolgltats;
#
#

###

2. egyb szolgltats: a pnzgyi, a befektetsi, a biztostintzeti, a hatsgi

igazgatsi, az egyb hatsgi szolgltats;

3. szemlyi jelleg egyb kifizetsek: azok a kifizetsek, amelyeket a munkltat a

munkavllal rszre jogszablyi elrs vagy sajt elhatrozsa alapjn teljest s
nem tartoznak a brkltsg fogalmba. Ilyenek klnsen: a szerzi jogdj, a lakhatsi
kltsgtrts, a laksptsre nyjtott tmogats (idertve az tvllalt kamatot s
kezelsi kltsget is), az tkezsi trts, a munkbajrssal kapcsolatos
kltsgtrts, a jubileumi jutalom, a dolgoz ktelezettsgvllalsnak trtse, a
bnyszati keresetkiegszts, a trgyjutalmak, az egyb termszetbeni
3 munkajvedelmek, a megvltozott munkakpessg munkavllalk
keresetkiegsztse, a betegszabadsg djazsa, a munkltatt terhel tppnz,
tppnz-kiegszts, a munkavllal rszre kttt, de a munkltat ltal fizetett
baleset-, let- s nyugdjbiztosts dja, az nkntes pnztrba befizetett munkltati
tagdj-hozzjruls, a magnnyugdjpnztrba befizetett munkltati tagdj-kiegszts,
a munkltatt terhel, illetve ltala tvllalt szemlyi jvedelemad, a jlti s kulturlis
kltsgek, a vgkielgts, a munkltati hozzjruls a korengedmnyes nyugdj
###
tovbb az alkalmazottakat, munkavllalkat megillet kifizetsek,
### 3 ignybevtelhez,
(8) E trvny alkalmazsban
1. tzsde, tzsdei hatrids, opcis s azonnali gylet: az rtkpaprok forgalomba
3 hozatalrl, a befektetsi szolgltatsokrl s az rtkpaprtzsdrl szl 1996. vi
CXI. trvnyben (a tovbbiakban: pt.) meghatrozott fogalom;
###
2. nyitott pozci, elszmolhz, kzponti rtkpaprszmla, rtkpaprszmla,
gyflszmla, dematerializlt rtkpapr, tzsdeforgalmi szmla, forgalmaz,
3 befektetsi szolgltat, portfli-kezels: az pt.-ben meghatrozott fogalom;
###
3. pnzgyi instrumentum: az pt. szerint meghatrozott tzsdei termk, valamint az
rtkpapr, a deviza, az opci s ezek szrmazkai;
4. elszmol r: a tzsde ltal a hatrids gyletek trgyt kpez tzsdetermkre
kereskedsi naponknt megllaptott s kihirdetett rfolyam (piaci rtk), amely a
3 befektetsi szolgltat napi rfolyamalakulsbl add pnzgyi ktelezettsgei s
kvetelsei kiszmtsnak alapjul szolgl;
###
###

5. tzsdn kvli hatrids gylet: valamely ru, pnzgyi instrumentum szerzdsben

elre meghatrozott ron (ktsi r), rfolyamon s mennyisgben egy a szerzdsben
3 rgztett ksbbi idpontban (lejratkor, amely a 9. pontban foglalt idszakot
meghaladja) tzsdn kvl trtn adsvtele;
###
6. tzsdn kvli opcis gylet: valamely rura, pnzgyi instrumentumra tzsdn kvl
3 kttt, az pt.-ben opcis gyletknt meghatrozott fogalomnak megfelel gylet;
###
7. swap (deviza-, tke- s kamatcsere) gylet: valamely pnzgyi instrumentum
cserjre vonatkoz olyan sszetett megllapods, amely ltalban egy azonnali s
3 egy hatrids adsvteli gyletbl, illetve tbb hatrids gyletbl tevdik ssze s
ltalban jvbeni pnzramlsok cserjt vonja maga utn;
###
8. kamat swap gylet: valamely tkesszegre rgztett kamatlb alapjn szmtott fix
3 kamat s - bizonyos piaci kamatlbhoz, felttelhez igaztott - vltoz kamatlb alapjn
szmtott vltoz kamatsszeg meghatrozott idkznknti cserje;
###
9. tzsdn kvli azonnali gylet: az gyletktst kvet legfeljebb 8 munkanapon bell,
3 devizagylet esetn 2 munkanapon bell teljestett, rtkpapr adsvteli, illetve
cseregylet;
###
10. fedezeti gylet: olyan kockzatfedezeti cllal kttt hatrids, opcis, swap, illetve
azonnali gylet, amelynek vrhat rfolyamnyeresge, illetve kamatbevtele egy msik
gyletbl vagy gyletek sorozatbl (fedezett gyletek) add nyitott pozci, vrhat
kamatvesztesg, illetve rfolyamvesztesg kockzatnak fedezetre szolgl. A fedezeti
3 gylet eredmnye s a fedezett gylet eredmnye nagysgrendileg azonos vagy
megkzeltleg azonos, ellenkez eljel, nagy valsznsggel realizld, egymssal
szoros korrelcit mutat, egymst ellenttelez nyeresg s vesztesg;
###

###

11. penzis (elhelyezsi) gylet: olyan gylet, amelyben egy hitelintzet, pnzgyi
vllalkozs vagy gyfl ("penziba ad") a mrlegben szerepl, tulajdonban lv
vagyontrgyakat - klnsen vltt, kvetelseket vagy rtkpaprokat - (ide nem rtve
a devizt) ruhz t egy msik hitelintzetre, pnzgyi vllalkozsra vagy gyflre (a
3 "penzi tvevje"), olyan megllapods mellett, hogy ugyanezeket a vagyontrgyakat sorozatban kibocstott rtkpaprok esetn az azonos sorozathoz tartoz, azonos
mennyisg s nvrtk rtkpaprokat - egy ksbbi, a megllapodsban rgztett
idpontban (idpontig) visszaszrmaztatja az elre meghatrozott ron, az a), illetve a
b) pontban foglaltak szerint a penziba adnak;

a) valdi penzis (elhelyezsi) gylet: a penzi tvevje ktelezi magt, hogy a

3 vagyontrgyakat egy meghatrozott vagy az tad ltal meghatrozand idpontban
visszaadja,
###
b) nem valdi penzis (elhelyezsi) gylet: a penzi tvevje jogosult arra, hogy a
vagyontrgyakat az eladsi ron, vagy egy - a szerzdsben ettl eltr feltteleknek
megfelelen - elzetesen megllaptott ms sszeg ellenben egy elre meghatrozott
vagy egy ltala ksbbiekben meghatrozand idpontban szolgltassa vissza, a
penziba ad pedig kteles az tadott vagyontrgyakat visszavenni. Nem valdi
3 penzis gyletnek minsl az is, ha a penziba ad s a penziba vev gy llapodnak
meg, hogy egy, a ksbbiekben bekvetkez felttel belltakor a penziba vev
visszaadja, a penziba ad pedig visszaveszi a penzi trgyt kpez vagyontrgyat az
eladsi ron, vagy egy ltaluk kzsen megllaptott ron;
###
12. elektronikus pnzeszkz: az elektronikus fizetsi eszkzk kibocstsra s
3 hasznlatra vonatkoz egyes szablyokrl szl kormnyrendeletben meghatrozott
fogalom;
###
13. pnzgyi lzing: olyan szerzds alapjn valsul meg, amely szerzds rtelmben
a lzingbead a lzingbevev ignyei szerint beszerzett s a lzingbead tulajdont
kpez eszkzt lzingdj ellenben, a szerzdsben rgztett idtartamra a lzingbevev
hasznlatba, birtokba adja azzal, hogy a lzingbevevt terheli a hasznlatbl
kvetkezen minden kltsg s kockzat, a lzingbevev jogosult a hasznok szedsre,
3 a szerzds idtartamnak vgn a lzingelt eszkz tulajdonjogt a lzingbevev vagy
az ltala megjellt megszerzi (vagy megszerezheti), a maradvnyrtk megfizetsvel
vagy anlkl, illetve a lzingbevevt elvteli jog illeti meg, a lzingbevev azonban ezen
jogairl a szerzds megsznse eltt le is mondhat;
###

###

14. fgg ktelezettsg: az olyan - ltalban - harmadik szemllyel szemben vllalt

ktelezettsg, amely a mrleg fordulnapjn fennll, de mrlegttelknti szerepeltetse
jvbeni esemnytl fgg. Ide tartoznak klnsen: a kezessgvllals, az opcis
3 gyletek (idertve az eladsi opci kirjnak ktelezettsgt, illetve a vteli opci
vevjnek ktelezettsgt), a garanciavllals, a nem valdi penzis gyletek, a
vltkezesi ktelezettsg, a le nem zrt peres gyekkel kapcsolatban vrhat
ktelezettsg;
15. biztos (jvbeni) ktelezettsg: az olyan visszavonhatatlan ktelezettsg, amely a
mrleg fordulnapjn mr fennll, de a szerzds teljestse mg nem trtnt meg,
ezrt mrlegttelknt nem szerepeltethet. Ide tartoznak klnsen: a hatrids
3 adsvteli gyletek, a swap gyletek hatrids rsze miatti ktelezettsgek. Nem
tartoznak ide az zleti tevkenysggel kapcsolatos, folyamatosan felmerl kltsgek;

###
16. htrasorolt eszkz: az a kvetels, illetve hitelviszonyt megtestest rtkpapr,
amely az adsnl, illetve az rtkpapr kibocstjnl htrasorolt ktelezettsgnek
3 minsl, s amely felett az ads, illetve az rtkpapr kibocst felszmolsa, csdje
esetn csak a tbbi hitelez kielgtse utn lehet rendelkezni, illetve kiegyenlteni;
###

###
###
###
###

17. keresztrfolyam: a Magyar Nemzeti Bank ltal kzztett - az rintett kt devizra az

3 adott napon rvnyes - hivatalos devizarfolyamokbl szmtott rfolyam (az rintett
kt deviza egymshoz viszonytott arnya).
3 II. Fejezet
3 BESZMOLS S KNYVVEZETS
3 Beszmolsi ktelezettsg
4. (1) A gazdlkod mkdsrl, vagyoni, pnzgyi s jvedelmi helyzetrl az zleti
v knyveinek zrst kveten, e trvnyben meghatrozott knyvvezetssel
4 altmasztott beszmolt kteles - magyar nyelven - kszteni.

###
(2) Az (1) bekezds szerinti beszmolnak megbzhat s vals sszkpet kell adnia a
4 gazdlkod vagyonrl, annak sszettelrl (eszkzeirl s forrsairl), pnzgyi
helyzetrl s tevkenysge eredmnyrl.
###
(3) A trvnyben elrtakon tlmen, tovbbi informcikat kell a kiegszt
mellkletben megadni, amennyiben e trvny elrsainak alkalmazsa, a szmviteli
4 alapelvek rvnyestse nem elegend a megbzhat s vals sszkpnek a
mrlegben, az eredmnykimutatsban trtn bemutatshoz.
###
(4) A trvny elrsaitl csak abban a kivteles esetben lehet - a knyvvizsgl
egyetrtse s ilyen tartalm nyilatkozata mellett - eltrni, ha az adott krlmnyek
mellett e trvny valamely rendelkezsnek alkalmazsa [idertve a (3) bekezds
4 szerint a kiegszt mellkletben val bemutatst is] nem biztostja a (2) bekezds
szerinti megbzhat s vals sszkpet. Minden ilyen eltrst kzlni kell a kiegszt
mellkletben, bemutatva annak indokait, valamint az eszkzkre-forrsokra, a pnzgyi
helyzetre s az eredmnyre gyakorolt hatst is.

###
### 4

-5

5. Az llamhztarts szervezetei beszmolsi ktelezettsgt, a beszmolt

altmaszt knyvvezetsi ktelezettsgt, a beszmols s a knyvvezets sorn
5 rvnyestend sajtos fogalmi meghatrozsokat - e trvny alapjn s az
llamhztartsi trvnyben foglaltakra figyelemmel - kormnyrendelet szablyozza.
###
6. (1) A Magyar Nemzeti Bank, a hitelintzet, a pnzgyi vllalkozs, a befektetsi
6 vllalkozs, a biztostintzet knyvvezetsnek s ves beszmolksztsnek
sajtossgait kormnyrendelet szablyozza.
###
(2) Az egyb szervezet beszmolsi ktelezettsgnek, beszmolt altmaszt
knyvvezetsi ktelezettsgnek sajtossgait a vonatkoz kln jogszably s e
6 trvny alapjn kormnyrendelet szablyozza.
###
(3) A gazdlkod, illetve a termszetes szemly ltal alaptott egszsggyi, szocilis
s oktatsi intzmny knyvvezetsi, beszmolksztsi ktelezettsgt - e trvny s
a vonatkoz kln jogszably rendelkezsei alapulvtelvel - a ltrehoz szervezet
6 llaptja meg azzal, hogy a ltrehozott szervezetet - jogi szemlyisgnek megfelelen
- a 3. (1) bekezdse 2-4. pontjai szerinti szervezetek kz kell besorolnia.
###
7. (1) Az 5-6. -ban hivatkozott kormnyrendelet a megjellt szervezetek tekintetben
azokat a sajtos szablyokat tartalmazhatja, amelyek - egyb jogszablyi elrsokbl
kvetkezen - eltrnek a vllalkozkra elrt szablyoktl, de nem ellenttesek e
7 trvny alapelveivel. A kormnyrendelettel nem rintett trvnyi elrsokat az 5-6. ban megjellt szervezeteknl - a kormnyrendeletben meghatrozott sajtossgokon
tlmenen - alkalmazni kell.
###
(2) A trvny 17-158. -ai a vllalkozra vonatkoz elrsokat tartalmazzk, amelyeket
a kormnyrendelet elrsai figyelembevtelvel kell alkalmazni az 5-6. -ban
7 hivatkozott kormnyrendeletben megjellt szervezeteknek is.
###

8. (1) A beszmol formja az ves nett rbevtel nagysgtl, a mrleg

8 fsszegtl, a foglalkoztatottak ltszmtl, mindezek hatrrtkeitl fgg.
###
###
###
###
###
###

8
8
8
8
8

(2) Az (1) bekezds szerinti beszmol lehet:

a) ves beszmol,
b) egyszerstett ves beszmol,
c) sszevont (konszolidlt) ves beszmol,
d) egyszerstett beszmol.
(3) A vllalkoznak a (2) bekezds szerinti beszmolt ketts knyvvitellel kell - a (4)
8 bekezdsben foglalt kivtellel - altmasztania.

###

###

(4) Ha trvny msknt nem rendelkezik, egyszeres knyvvitellel altmasztott - a (2)

bekezds d) pontja szerinti - egyszerstett beszmolt kszthet az iskolai
szvetkezet, a jogi szemlyisggel rendelkez munkakzssg, a jogi szemlyisg
8 nlkli gazdasgi trsasg, amely e trvny hatlybalpsekor is egyszerstett
beszmolt kszt, s akkor, ha a vllalkozsi tevkenysgbl szrmaz ves nett
rbevtele - kt egymst kvet vben - nem haladja meg az 50 milli forintot,
fggetlenl az ltala foglalkoztatottak ltszmtl s a mrlegfsszegtl.

9. (1) ves beszmolt s zleti jelentst kteles kszteni a ketts knyvvitelt vezet
vllalkoz, a (2) bekezdsben foglaltak kivtelvel.
(2) Egyszerstett ves beszmolt kszthet a ketts knyvvitelt vezet vllalkoz, ha
9 kt egymst kvet vben a mrleg fordulnapjn a kvetkez, a nagysgot jelz
hrom mutatrtk kzl brmelyik kett nem haladja meg az albbi hatrrtket:
###
### 9 a) a mrlegfsszeg a 150 milli forintot,
### 9 b) az ves nett rbevtel a 300 milli forintot,
c) a trgyvben tlagosan foglalkoztatottak szma az 50 ft.
9
###
###

(3) A (2) bekezds elrsait rszvnytrsasg, a konszolidlsba bevont vllalkozs, a

9 klfldi szkhely vllalkozs magyarorszgi fiktelepe nem alkalmazhatja.
###
(4) Nem kszthet egyszerstett ves beszmolt az a vllalkoz, ahol az zleti v a
9 naptri vtl a 11. (2)-(3) bekezdsben foglaltak alapjn tr el.
###
10. sszevont (konszolidlt) ves beszmolt s sszevont (konszolidlt) zleti
jelentst is kteles kszteni - a 116-117. -ban foglaltak kivtelvel - az a vllalkoz,
10 amely egy vagy tbb vllalkozhoz fzd viszonyban a 3. (2) bekezdsnek 1.
pontja rtelmben anyavllalatnak minsl.
###
### 10 zleti v
11. (1) Az zleti v az az idtartam, amelyrl a beszmolt kell kszteni. Az zleti v
11 idtartama megegyezik - a (2)-(13) bekezdsben foglaltak kivtelvel - a naptri vvel.
###
### 11 (2) Az zleti v a naptri vtl eltrhet:
a) a klfldi szkhely vllalkozs magyarorszgi fiktelepnl, ha az a klfldi
11
###
szkhely vllalkozsnl is eltr;
b) a hitelintzetek, a pnzgyi vllalkozsok, a biztostintzetek kivtelvel a klfldi
anyavllalat konszolidlsba bevont lenyvllalatnl, ezen lenyvllalat
11 lenyvllalatnl, ha az a klfldi anyavllalatnl, illetve a klfldi anyavllalat
sszevont (konszolidlt) beszmoljnl is eltr.
###

(3) Az zleti v mrlegfordulnapjnak jabb megvltoztatsra - a (2) bekezdsben

rgztettek mellett is - hrom, beszmolval lezrt zleti v utn, vagy az anyavllalat
szemlyben bekvetkezett vltozs esetn van lehetsg, a ltest okirat ennek
megfelel mdostsa mellett. Ez esetben a megvltoztatott mrlegfordulnappal
11 ksztett ves beszmol kiegszt mellkletben be kell mutatni a mrleg s az
eredmnykimutats adatai mellett az azokkal sszehasonlthat (egy zleti vvel
korbbi) bzisadatokat tartalmaz mrleget s eredmnykimutatst is.
###
(4) Az zleti v idtartama - az (5)-(13) bekezdsben foglaltak kivtelvel - 12 naptri
hnap.
(5) zleti v a jogeld nlkl alaptott vllalkoznl alaptsa idpontjtl (ltest
okirata ellenjegyzsnek, illetve kzokiratba foglalsnak napjtl) ltrejttnek (a
cgjegyzkbe val bejegyzsnek), illetve a cgbejegyzs irnti krelem jogers
11 elutastsnak, vagy a cgbejegyzsi eljrs megszntetsnek napjig - mint
mrlegfordulnapig - terjed idszak, fggetlenl annak idtartamtl (eltrsasgi
idszak).
###
###

11

(6) Az zleti v 12 naptri hnapnl rvidebb idtartam lehet az eltrsasgi idszak,

valamint az azt kvet zleti v esetben, tovbb a naptri vrl a naptri vtl eltr
11 zleti vre, illetve az zleti vrl j zleti vre trtn ttrskor.
###
(7) zleti v az talakuls sorn megszn vllalkoznl az elz zleti v
mrlegfordulnapjt kvet naptl az talakuls cgbrsgi (brsgi) bejegyzsnek
11 napjig - mint mrlegfordulnapig - terjed idszak.
###
(8) zleti v az talakulssal ltrejv j vllalkoznl az talakuls cgbrsgi
(brsgi) bejegyzsnek napjt kvet naptl a vllalkoz ltal - az (1)-(3) bekezds
11 szerinti felttelekkel - az zleti v vgeknt megjellt napig - mint mrlegfordulnapig terjed idszak.
###
(9) A beszmolban rgztett adatoknl forintrl devizra, devizrl forintra, illetve
devizrl ms devizra val ttrskor, tovbb a gazdasgi trsasgokrl szl
trvnyben nem szablyozott talakulsnl az zleti v az (5)-(8) bekezdsnek
11 megfelelen hatrozhat meg azzal, hogy - rtelemszeren - a mrlegfordulnap az
ttrs, az talakuls napja.
###
(10) zleti v a vllalkoz felszmolsa, illetve vgelszmolsa esetn az elz zleti
v mrlegfordulnapjt kvet naptl a felszmols, illetve a vgelszmols kezd
idpontjt megelz napig - mint mrlegfordulnapig - terjed idszak. Amennyiben a
felszmols, a vgelszmols gy fejezdik be, hogy a vllalkoz nem sznik meg, az
11 eljrs befejezst kvet zleti v az errl szl vgzs jogerre emelkedsnek
napjt kvet naptl a vllalkoz ltal - az (1)-(3) bekezds szerinti felttelekkel - az
zleti v vgeknt megjellt napig - mint mrlegfordulnapig - terjed idszak.
###
###

11

(11) A felszmols idszaka egy zleti vnek minsl, fggetlenl annak idtartamtl.

(12) A vgelszmols idszaka ltalban egy zleti v. Amennyiben a vgelszmols

12 naptri hnap alatt nem fejezdik be, a vgelszmols idszaka alatt az zleti
11 v(ek) idtartama 12 hnap, mg az utols zleti v 12 naptri hnapnl rvidebb is
lehet.
###

(13) Az anyavllalat sszevont (konszolidlt) ves beszmoljt az anyavllalat ves

beszmoljnak zleti vrl kell elkszteni. Amennyiben az anyavllalat
lenyvllalatainak zleti ve eltr az anyavllalat ves beszmoljnak zleti vtl,
11 akkor az sszevont (konszolidlt) ves beszmol zleti ve lehet a leglnyegesebb
lenyvllalat vagy a lenyvllalatok tbbsge ves beszmoljnak zleti ve is.
###
### 11 Knyvvezetsi ktelezettsg
12. (1) A knyvvezets az a tevkenysg, amelynek keretben a gazdlkod a
tevkenysge sorn elfordul, a vagyoni, pnzgyi, jvedelmi helyzetre kihat
12 gazdasgi esemnyekrl - e trvnyben rgztett szablyok szerint - folyamatosan
nyilvntartst vezet s azt az zleti v vgvel lezrja.
###
(2) A knyvvezets a 159-169. -okban foglaltak s a szmviteli alapelvek
12 figyelembevtelvel az egyszeres s a ketts knyvvitel rendszerben, csak magyar
nyelven trtnhet.
###
(3) Ketts knyvvitelt kteles vezetni minden vllalkoz, a (4) bekezdsben foglaltak
12 kivtelvel, a Magyar Nemzeti Bank, tovbb az 5-6. -ban megjellt szervezet, ha azt
kormnyrendelet elrja.
###
(4) Egyszeres knyvvitelt kteles vezetni a 8. (4) bekezdse szerint egyszerstett
12 beszmolt kszt vllalkoz. Egyszeres knyvvitelt vezethet az 5-6. -ban megjellt
szervezet, ha azt kormnyrendelet lehetv teszi.
###
13. (1) Az egyszeres knyvvitelt vezet vllalkoz ttrhet a ketts knyvvitelre - sajt
elhatrozsa alapjn - brmelyik v janur 1-jvel. Kteles ttrni a ketts knyvvitel
13 vezetsre azt az vet kvet msodik v janur 1-jvel, amikor az egyszerstett
beszmol ksztsre a 8. (4) bekezdsben rgztett felttelnek kt egymst
kvet vben mr nem felel meg.
###
(2) Az a 8. (4) bekezdsben emltett vllalkoz, amely a trvny hatlybalpsekor
13 ketts knyvvitelt vezet, az egyszeres knyvvitel vezetsre e trvny hatlybalpst
kveten nem trhet t.
###
### 13 Szmviteli alapelvek
14. (1) A beszmol elksztsekor s a knyvvezets sorn a 15-16. -ban
14
###
meghatrozott alapelveket kell rvnyesteni.
(2) Az alapelvektl csak e trvnyben szablyozott mdon lehet eltrni.
14
###
(3) A trvnyben rgztett alapelvek, rtkelsi elrsok alapjn ki kell alaktani s
rsba kell foglalni a gazdlkod adottsgainak, krlmnyeinek leginkbb megfelel 14 a trvny vgrehajtsnak mdszereit, eszkzeit meghatroz - szmviteli politikt.
###

###
###
###
###
###
###

(4) A szmviteli politika keretben rsban rgzteni kell - tbbek kztt - azokat a
gazdlkodra jellemz szablyokat, elrsokat, mdszereket, amelyekkel
meghatrozza, hogy mit tekint a szmviteli elszmols, az rtkels szempontjbl
14 lnyegesnek, jelentsnek, nem lnyegesnek, nem jelentsnek, tovbb meghatrozza
azt, hogy a trvnyben biztostott vlasztsi, minstsi lehetsgek kzl melyeket,
milyen felttelek fennllsa esetn alkalmaz, az alkalmazott gyakorlatot milyen okok
miatt kell megvltoztatni.
14
14
14
14
14

(5) A szmviteli politika keretben el kell kszteni:

a) az eszkzk s a forrsok leltrksztsi s leltrozsi szablyzatt;
b) az eszkzk s a forrsok rtkelsi szablyzatt;
c) az nkltsgszmts rendjre vonatkoz bels szablyzatot;
d) a pnzkezelsi szablyzatot.

(6) Az (5) bekezds c) pontjban elrt ktelezettsg all mentesl az egyszerstett

beszmolt kszt vllalkoz, az egyszerstett ves beszmolt kszt vllalkoz,
14 tovbb a (7) bekezdsben meghatrozott rtkhatrt el nem r vllalkoz.
###

###

(7) Amennyiben az rtkestsnek az eladott ruk beszerzsi rtkvel, a kzvettett

szolgltatsok rtkvel cskkentett nett rbevtele valamely zleti vben az
egymillird forintot vagy a kltsgnemek szerinti kltsgek egyttes sszege az
tszzmilli forintot meghaladja, az ezt kvet vtl kezdden a sajt elllts
14 termkek, a vgzett szolgltatsok 51. szerinti nkltsgt az nkltsgszmts
rendjre vonatkoz bels szablyzat szerinti utkalkulci mdszervel kell
megllaptani. Ezen ktelezettsge all a vllalkoz a ksbbiek sorn - a felttelek
ismtelt teljeslse esetn - sem mentesl.
(8) Az jonnan alakul gazdlkod a (3)-(4) bekezds szerinti szmviteli politikt, az (5)
bekezds szerint elksztend szablyzatokat a megalakuls idpontjtl szmtott 90
14 napon bell kteles elkszteni. Trvnymdosts esetn a vltozsokat annak
hatlybalpst kvet 90 napon bell kell a szmviteli politikn keresztlvezetni.

###
###

14 (9) A szmviteli politika elksztsrt, mdostsrt a gazdlkod kpviseletre

jogosult szemly felels.
15. (1) A beszmol elksztsekor s a knyvvezets sorn abbl kell kiindulni, hogy
a gazdlkod a belthat jvben is fenn tudja tartani mkdst, folytatni tudja
15 tevkenysgt, nem vrhat a mkds beszntetse vagy brmilyen okbl trtn
jelents cskkense (a vllalkozs folytatsnak elve).

###

###

(2) A gazdlkodnak knyvelnie kell mindazon gazdasgi esemnyeket, amelyeknek az

eszkzkre s a forrsokra, illetve a trgyvi eredmnyre gyakorolt hatst a
beszmolban ki kell mutatni, idertve azokat a gazdasgi esemnyeket is, amelyek az
adott zleti vre vonatkoznak, amelyek egyrszt a mrleg fordulnapjt kveten, de
15 mg a mrleg elksztst megelzen vltak ismertt, msrszt azokat is, amelyek a
mrleg fordulnapjval lezrt zleti v gazdasgi esemnyeibl erednek, a mrleg
fordulnapja eltt mg nem kvetkeztek be, de a mrleg elksztst megelzen
ismertt vltak (a teljessg elve).
(3) A knyvvitelben rgztett s a beszmolban szerepl tteleknek a valsgban is
megtallhatknak, bizonythatknak, kvlllk ltal is megllapthatknak kell lennik.
15 rtkelsk meg kell, hogy feleljen az e trvnyben elrt rtkelsi elveknek s az
azokhoz kapcsold rtkelsi eljrsoknak (a valdisg elve).

###
(4) A knyvvezetst s a beszmolt ttekinthet, rthet, e trvnynek megfelelen
rendezett formban kell elkszteni (a vilgossg elve).
(5) A beszmol tartalma s formja, valamint az azt altmaszt knyvvezets
15 tekintetben az llandsgot s az sszehasonlthatsgot biztostani kell (a
kvetkezetessg elve).
###
###

15

(6) Az zleti v nyitadatainak meg kell egyeznik az elz zleti v megfelel

zradataival. Az egymst kvet vekben az eszkzk s a forrsok rtkelse, az
15 eredmny szmbavtele csak e trvnyben meghatrozott szablyok szerint vltozhat
(a folytonossg elve).
###
(7) Az adott idszak eredmnynek meghatrozsakor a tevkenysgek adott idszaki
teljestseinek elismert bevteleit s a bevteleknek megfelel kltsgeit (rfordtsait)
15 kell szmtsba venni, fggetlenl a pnzgyi teljeststl. A bevteleknek s a
kltsgeknek ahhoz az idszakhoz kell kapcsoldniuk, amikor azok gazdasgilag
felmerltek (az sszemrs elve).
###

(8) Nem lehet eredmnyt kimutatni akkor, ha az rbevtel, a bevtel pnzgyi

realizlsa bizonytalan. A trgyvi eredmny meghatrozsa sorn az rtkveszts
elszmolsval, a cltartalk kpzsvel kell figyelembe venni az elrelthat
kockzatot s felttelezhet vesztesget akkor is, ha az az zleti v mrlegnek
15 fordulnapja s a mrlegkszts idpontja kztt vlt ismertt. Az rtkcskkenseket,
az rtkvesztseket s a cltartalkokat el kell szmolni, fggetlenl attl, hogy az
zleti v eredmnye nyeresg vagy vesztesg (az vatossg elve).
###
(9) A bevtelek s a kltsgek (rfordtsok), illetve a kvetelsek s a ktelezettsgek
15 egymssal szemben - az e trvnyben szablyozott esetek kivtelvel - nem
szmolhatk el (a brutt elszmols elve).
###
16. (1) Az eszkzket s a ktelezettsgeket a knyvvezets s a beszmol
elksztse sorn egyedileg kell rgzteni s rtkelni (az egyedi rtkels elve). A
16 beszmol elksztse sorn - a (3)-(5) bekezdsben s a 46. (3) bekezdsben
foglaltak alapjn - az egyedi rtkels elve e trvny szerinti esetekben sajtosan
rvnyeslhet.
###
(2) Az olyan gazdasgi esemnyek kihatsait, amelyek kt vagy tbb zleti vet is
rintenek, az adott idszak bevtelei s kltsgei kztt olyan arnyban kell
16 elszmolni, ahogyan az az alapul szolgl idszak s az elszmolsi idszak kztt
megoszlik (az idbeli elhatrols elve).
###
(3) A beszmolban s az azt altmaszt knyvvezets sorn a gazdasgi
esemnyeket, gyleteket a tnyleges gazdasgi tartalmuknak megfelelen - e trvny
16 alapelveihez, vonatkoz elrsaihoz igazodan - kell bemutatni, illetve annak
megfelelen kell elszmolni (a tartalom elsdlegessge a formval szemben elve).
###
(4) Lnyegesnek minsl a beszmol szempontjbl minden olyan informci,
amelynek elhagysa vagy tves bemutatsa - az sszersg hatrain bell 16 befolysolja a beszmol adatait felhasznlk dntseit (a lnyegessg elve).
###
(5) A beszmolban (a mrlegben, az eredmnykimutatsban, a kiegszt
mellkletben) nyilvnossgra hozott informcik hasznosthatsga (hasznossga)
16 lljon arnyban az informcik ellltsnak kltsgeivel (a kltsg-haszon
sszevetsnek elve).
###
(6) Az egyszerstett beszmolt ksztknl a szmviteli alapelvek rvnyeslsnek
16 sajtossgait a 100. (1) bekezdse tartalmazza.
###
### 16 III. Fejezet
### 16 AZ VES BESZMOL
### 16 Az ves beszmolra vonatkoz ltalnos szablyok
17. (1) A ketts knyvvitelt vezet vllalkoz a 11. szerinti zleti vrl az zleti v
utols napjval, mint mrlegfordulnappal ves beszmolt kteles kszteni, illetve a
17 9. (2) bekezdsben elrt felttelek esetn egyszerstett ves beszmolt
kszthet.
###
###

###

(2) Az egyszerstett ves beszmolnak az ves beszmoltl eltr elrsait a 9698. -ok tartalmazzk.
18. Az ves beszmolnak a vllalkoz vagyoni, pnzgyi s jvedelmi helyzetrl s
azok vltozsrl megbzhat s vals kpet kell mutatnia. Tartalmaznia kell minden
eszkzt, a sajt tkt, a cltartalkot s minden ktelezettsget (figyelembe vve az
18 idbeli elhatrolsok tteleit is), tovbb az idszak bevteleit s rfordtsait, az
adzott s a mrleg szerinti eredmnyt, valamint azokat az adatokat, szveges
indokolsokat, amelyek a vllalkoz vals vagyoni, pnzgyi helyzetnek, mkdse
eredmnynek bemutatshoz szksgesek.
17

19. (1) Az ves beszmol mrlegbl, eredmnykimutatsbl s kiegszt

19 mellkletbl ll. Az ves beszmolval egyidejleg zleti jelentst is kell kszteni.
###

(2) Az egymst kvet zleti vek ves beszmolinak sszehasonlthatsgt a

mrleg s az eredmnykimutats szerkezeti felptsnek, tagolsnak s tartalmnak,
19 valamint a mrlegttelek rtkelsi elveinek s eljrsainak llandsgval kell
biztostani.
###
(3) A mrlegben s az eredmnykimutatsban minden ttelnl fel kell tntetni az elz
zleti v megfelel adatt. Ha az adatok nem hasonlthatk ssze, akkor ezt a
kiegszt mellkletben be kell mutatni s indokolni kell. Amennyiben az ellenrzs az
elz zleti v(ek) ves beszmoljban elkvetett jelents sszeg hib(ka)t llaptott
meg, akkor az elz v(ek)re vonatkoz - a mrlegkszts napjig megismert s nem
vitatott, nem fellebbezett, illetve a jogerss vlt megllaptsok miatti - mdostsokat
19 a mrleg s az eredmnykimutats minden ttelnl az elz v adatai mellett be kell
mutatni, azok nem kpezik rszt az eredmnykimutats trgyvi adatainak. Ez
esetben a mrlegben is, az eredmnykimutatsban is kln-kln oszlopban
szerepelnek az elz zleti v adatai, a lezrt zleti v(ek)re vonatkoz mdostsok,
valamint a trgyvi adatok.
###
(4) Ha egy eszkz vagy ktelezettsg a mrleg tbb ttelben is elhelyezhet, illetve ha
egy adott eszkz vagy ktelezettsg minstse az egyik zleti vrl a msikra
19 megvltozik, akkor az alkalmazott megoldst a kiegszt mellkletben szmszerstve,
az sszetartozs, az sszehasonlthatsg ttelhivatkozsaival meg kell adni.
###
20. (1) Az ves beszmolt e trvnyben meghatrozott szerkezetben s legalbb az
elrt tagolsban, az 1-3. szm mellkletben elrt tteleket a megadott sorrendben, a
ttelek tovbbtagolsnak, illetve sszevonsnak szablyai figyelembevtelvel,
20 bizonylatokkal altmasztott, szablyszeren vezetett ketts knyvvitel adatai alapjn,
vilgos s ttekinthet formban, magyar nyelven kell elkszteni.
###
(2) Az ves beszmolban az adatokat - a (3) bekezdsben foglalt kivtellel - ezer
forintban kell megadni. Amennyiben a vllalkoz ves beszmolja mrlegnek
20 mrlegfsszege meghaladja a szzmillird forintot, akkor az adatokat milli forintban
kell megadni.
###
(3) A vmszabadterleti trsasgnak, idertve a devizrl szl trvny szerint
devizaklfldinek minsl trsasgokat is, az ves beszmolt magyar nyelven, a
20 ltest okiratban rgztett konvertibilis devizban kell elkszteni. Az adatokat a Magyar
Nemzeti Bank hivatalos devizarfolyam jegyzse szerinti devizaegysgben kell
megadni.
###
(4) Az ves beszmol rszt kpez mrleget, eredmnykimutatst s kiegszt
20 mellkletet a hely s a kelet feltntetsvel a vllalkoz kpviseletre jogosult szemly
kteles alrni.
###
### 20 Kzbens mrleg
21. (1) Ha trvny - osztalkelleg fizetse feltteleknt - kzbens mrleg ksztst
21 rja el, akkor a kzbens mrleget az e trvny szerinti beszmol mrlegre
vonatkoz szablyok szerint kell elkszteni.
###
(2) A kzbens mrleget a - vllalkoz ltal meghatrozott - fordulnapra vonatkoz
analitikus s fknyvi nyilvntartsok adatai alapjn, a mrlegtteleknek az zleti v
21 vgi rtkelsre vonatkoz elrsok figyelembevtelvel, eredmnykimutatssal
altmasztottan, utlag is ellenrizhet mdon - leltr alapjn - kell sszelltani.
###
(3) A leltrnak tartalmaznia kell az analitikus, illetve a fknyvi nyilvntartsokbl az
eszkzknek s a forrsoknak a kzbens mrleg fordulnapjra vonatkoz adatait,
21 tovbb azoknak az zleti v vgi rtkelse sorn alkalmazand korrekciit (terven
felli rtkcskkens, rtkveszts elszmols, cltartalkkpzs, idbeli
elhatrolsok), az azokat altmaszt szmtsokat.
###

(4) A kzbens mrleg fordulnapjra vonatkozan az analitikus s a fknyvi

nyilvntartsokat nem lehet lezrni, azokat folyamatosan vezetni kell. A mrlegttelek
rtkelsre vonatkoz (3) bekezds szerinti korrekcikat az analitikus s fknyvi
21 nyilvntartsokban nem lehet szerepeltetni, azokat csak a kzbens mrleg
elksztsnl lehet figyelembe venni.
###
### 21 A mrleg tagolsa, tteleinek tartalma
22. (1) A mrleg tagolst az 1. szm mellklet tartalmazza, "A", illetve "B"
vltozatban. A vllalkoz az "A", illetve "B" vltozat kzl vlaszthat. Amennyiben
azonban a vllalkoz az egymst kvet zleti vben nem azonos vltozat szerint
22 kszti a mrleget, biztostania kell, hogy a trgyv adataival az elz zleti v adatai
sszehasonlthatk legyenek. Egyik vltozatrl a msikra val ttrst a kiegszt
mellkletben indokolni kell.
###
(2) Az 1. szm mellkletben megadott mrleg tteleinek tovbbi tagolsa
megengedett. j ttelek is felvehetk, ha azok jogszably szerinti tartalmt az elrt
22 sma szerinti ttelek egyiknek e trvny szerinti elnevezse, tartalma sem fedi le. Ez
esetben az j ttel tartalmt, az elklnts indokait a kiegszt mellkletben be kell
mutatni.
###
(3) Az 1. szm mellkletben megadott mrleg arab szmmal jelzett ttelei egy-egy
22 rmai szmmal jelzett eszkz-, illetve forrscsoporton bell sszevonhatk, ha
###
a) azok sszegkben a megbzhat s vals sszkp szempontjbl nem jelentsek,
22
###
### 22 b) azok sszevonsa elsegti a vilgossg elvnek rvnyeslst,
c) az sszevont ttelek rszletezst s az sszevons indokt a kiegszt mellklet
22
###
tartalmazza.
(4) A (3) bekezds szerinti sszevons nem rintheti a kapcsolt vllalkozsokkal
22
###
sszefgg tteleket.
(5) Nem kell a mrlegben feltntetni azon arab szmmal jelzett tteleket, amelyeknl
22 sem az elz zleti vre, sem a trgyvre vonatkozan adat nem szerepel.
###
23. (1) A mrlegben eszkzknt kell kimutatni a vllalkoz rendelkezsre,
hasznlatra bocstott, a vllalkoz mkdst szolgl befektetett eszkzket s
23 forgeszkzket - a brbe vett eszkzk kivtelvel -, fggetlenl attl, hogy azok
tulajdonjoga csak trvnyben, szerzdsben rgztett felttelek teljestse utn kerl t
a vllalkozhoz, tovbb az aktv idbeli elhatrolsokat.
###
(2) A vagyonkezelnl a mrlegben eszkzknt kell kimutatni a kezelsbe vett, a
kincstri vagyon rszt kpez eszkzket is. Ezen eszkzket a kiegszt
23 mellkletben - legalbb mrlegttelek szerinti megbontsban - kln be kell mutatni.
###
(3) Az eszkzk kztt kell kimutatni a pnzgyi lzing keretben tvett eszkzket,
tovbb a brbe vett (a hasznlatra tvett) eszkzkn vgzett beruhzsok,
23 feljtsok, valamint a koncesszis szerzds alapjn beszerzett, megvalstott
eszkzk rtkt is.
###
(4) Az eszkzket rendeltetsk, hasznlatuk alapjn kell a befektetett eszkzk vagy a
forgeszkzk kz sorolni.
(5) Amennyiben az eszkzk hasznlata, rendeltetse a (4) bekezds szerinti
besorolst kveten megvltozik, mert az eszkz a tevkenysget, a mkdst
23 tartsan mr nem szolglja vagy fordtva, akkor azok besorolst meg kell vltoztatni; a
befektetett eszkzt t kell sorolni a forgeszkzk kz vagy fordtva.
###
###

23

24. (1) Befektetett eszkzknt olyan eszkzt szabad kimutatni, amelynek az a

24 rendeltetse, hogy a tevkenysget, a mkdst tartsan, legalbb egy ven tl
szolglja.
###

(2) A befektetett eszkzk kz az immaterilis javakat, a trgyi eszkzket, a

befektetett pnzgyi eszkzket kell besorolni.
25. (1) Az immaterilis javak kztt a mrlegben a nem anyagi eszkzket (a vagyoni
rtk jogokat az ingatlanhoz kapcsold vagyoni rtk jogok kivtelvel, a szellemi
25 termket, az zleti vagy cgrtket), tovbb az immaterilis javakra adott ellegeket,
valamint az immaterilis javak rtkhelyesbtst kell kimutatni.
###
###

###

###

24

(2) Az immaterilis javak kztt kimutathat az alapts-tszervezs aktivlt rtke s a

ksrleti fejleszts aktivlt rtke is.
(3) Alapts-tszervezs aktivlt rtkeknt a vllalkozsi tevkenysg indtsval,
megkezdsvel, jelents bvtsvel, talaktsval, tszervezsvel kapcsolatos beruhzsnak, feljtsnak nem minsl - a kls vllalkozk ltal szmlzott,
valamint a sajt tevkenysg sorn felmerlt olyan - az 51. szerinti - kzvetlen
25 nkltsgbe tartoz kltsgeket lehet kimutatni, amelyek az alapts-tszervezs
befejezst kveten a tevkenysg sorn a bevtelekben vrhatan megtrlnek.
Idetartoznak a minsgbiztostsi rendszer bevezetsvel kapcsolatos tevkenysg
kltsgei is.
25

(4) A ksrleti fejleszts aktivlt rtkeknt a jvben hasznosthat, a ksrleti

fejleszts eredmnynek jvbeni hasznostsakor az rbevtelben megtrl, a
ksrleti fejleszts eredmnye rdekben felmerlt olyan szmlzott sszeget s a
sajt tevkenysg sorn felmerlt - az 51. szerinti - kzvetlen nkltsgbe tartoz
kltsgeket lehet figyelembe venni, amelyek aktivlhat termkben - szellemi termk,
trgyi eszkz, kszlet - nem vehetk szmtsba, mivel a ltrehozott termk piaci 25 vrhat piaci - rt meghaladjk. A ksrleti fejleszts llomnyba vett aktivlt rtke
nem haladhatja meg azt az sszeget, ami vrhatan megtrl a kapcsold jvbeni
gazdasgi haszonbl a tovbbi fejlesztsi kltsgek, a vrhat termelsi kltsgek,
illetve a termk rtkestse sorn kzvetlenl felmerl rtkestsi kltsgek
levonsa utn.
###

###

(5) A ksrleti fejleszts aktivlt rtkeknt lehet kimutatni a megkezdett, de az zleti v

mrlegfordulnapjig be nem fejezett ksrleti fejleszts - a jvben vrhatan
megtrl - kzvetlen kltsgeit is. Ez esetben a ksrleti fejleszts aktivlt rtke
nemcsak a ksrleti fejleszts tbbletkltsgeit foglalja magban, hanem azon
25 termkek kzvetlen kltsgeit is, amelyeket csak ksbb, a ksrleti fejleszts
befejezsekor lehet a kszletek, a trgyi eszkzk, a szellemi termkek kztt
llomnyba venni a ksrleti fejleszts aktivlt rtknek cskkentsvel. Az alap- s
alkalmazott kutats kltsgei, valamint a ksrleti fejleszts kzvetett s ltalnos
kltsgei nem aktivlhatk.

(6) Az immaterilis javak kztt vagyoni rtk jogknt azokat a megszerzett jogokat
kell kimutatni, amelyek nem kapcsoldnak ingatlanhoz, nem tartoznak a szellemi
25 termkek kz. Ilyenek klnsen: a brleti jog, a hasznlati jog, a koncesszis jog, a
jtkjog, tovbb a mrkanv, a licencek, valamint az ingatlanhoz nem kapcsold
egyb jogok.
###
(7) Szellemi termkek kz sorolandk: a tallmny, az iparjogvdelemben rszesl
javak kzl a szabadalom s az ipari minta, a szerzi jogvdelemben rszesl
szoftver termkek, az egyb szellemi alkotsok, a jogvdelemben nem rszesl, de
25 titkossga rvn monopolizlt javak kzl a know-how s gyrtsi eljrs, a vdjegy,
fggetlenl attl, hogy azt vsroltk vagy a vllalkoz lltotta el, illetve hasznlatba
vettk-e azokat vagy sem.
###
(8) zleti vagy cgrtkknt kell kimutatni cgvsrls esetn a jvbeni gazdasgi
haszon remnyben teljestett - a 3. (5) bekezds 1. pontjban meghatrozott 25 tbbletkifizets sszegt, talakuls esetn az ilyen cmen megllaptott rtket.
###

(9) Az immaterilis javakra adott ellegknt kell kimutatni az ilyen cmen a szlltknak
25 tutalt - a levonhat elzetesen felszmtott ltalnos forgalmi adt nem tartalmaz sszeget.
###
(10) Az immaterilis javak rtkhelyesbtseknt csak a vagyoni rtk jogok, tovbb
a szellemi termkek - knyv szerinti rtket meghalad - piaci rtke s knyv szerinti
25 rtke (a bekerlsi rtknek a terv szerinti rtkcskkens elszmolt sszegvel
cskkentett rtke) kztti klnbzet mutathat ki.
###

###

###

###

###

###

26. (1) A trgyi eszkzk kztt a mrlegben azokat a rendeltetsszeren

hasznlatba vett, zembe helyezett anyagi eszkzket (fldterlet, telek, telkests,
erd, ltetvny, plet, egyb ptmny, mszaki berendezs, gp, jrm, zemi s
zleti felszerels, egyb berendezs, ingatlanokhoz kapcsold vagyoni rtk jogok),
26 tenyszllatokat kell kimutatni, amelyek tartsan - kzvetlenl vagy kzvetett mdon szolgljk a vllalkoz tevkenysgt, tovbb az ezen eszkzk beszerzsre (a
beruhzsokra) adott ellegeket s a beruhzsokat, valamint a trgyi eszkzk
rtkhelyesbtst.
(2) Az ingatlanok kztt kell kimutatni a rendeltetsszeren hasznlatba vett
fldterletet s minden olyan anyagi eszkzt, amelyet a flddel tarts kapcsolatban
ltestettek. Az ingatlanok kz soroland: a fldterlet, a telek, a telkests, az plet,
26 az pletrsz, az egyb ptmny, az zemkrn kvli ingatlan, illetve ezek tulajdoni
hnyada, tovbb az ingatlanokhoz kapcsold vagyoni rtk jogok, fggetlenl attl,
hogy azokat vsroltk vagy a vllalkoz lltotta el, illetve azok sajt tulajdon vagy
brelt ingatlanon valsultak meg.
(3) Az ingatlanokhoz kapcsold vagyoni rtk jogok klnsen: a fldhasznlat, a
haszonlvezet s hasznlat, a brleti jog, a szolgalmi jog, az ingatlanok
rendeltetsszer hasznlatnak elfelttelt jelent - jogszablyban nevestett 26 hozzjrulsok (vz- s csatornahasznlati hozzjruls, villamosfejlesztsi
hozzjruls, gzeloszt vezetkre vonatkoz hlzatfejlesztsi hozzjruls)
megfizetse alapjn szerzett hasznlati jog, valamint az ingatlanhoz kapcsold egyb
jogok.
(4) A mszaki berendezsek, gpek, jrmvek kztt kell kimutatni a
rendeltetsszeren hasznlatba vett, zembe helyezett, a vllalkoz tevkenysgt
kzvetlenl szolgl ergpeket, ermvi berendezseket, egyb gpeket,
26 berendezseket, mszereket s szerszmokat, szllteszkzket, hrkzl
berendezseket, szmtstechnikai eszkzket, a tevkenysgi profilt meghatroz
vasti, kzti, vzi- s lgikzlekedsi eszkzket, valamint az itt felsorolt, brbe vett
eszkzkn vgzett s aktivlt beruhzst, feljtst.
(5) Az egyb berendezsek, felszerelsek, jrmvek kz tartoznak azok a
rendeltetsszeren hasznlatba vett, zembe helyezett, a mszaki berendezsek,
gpek, jrmvek kz nem tartoz gpek, berendezsek, felszerelsek, jrmvek,
amelyek a vllalkoz tevkenysgt kzvetetten szolgljk. Ilyenek klnsen: az
26 egyb zemi (zleti) gpek, berendezsek, felszerelsek, jrmvek, az irodai,
igazgatsi berendezsek, felszerelsek, az zemkrn kvli berendezsek,
felszerelsek, jrmvek, valamint az itt felsorolt, brbe vett eszkzkn vgzett s
aktivlt beruhzs, feljts.

(6) Tenyszllatok kztt kell kimutatni azokat az llatokat, amelyek a tenyszts, a

tarts sorn levlaszthat termket (szaporulatot, ms levlaszthat llati termket)
termelnek, s a tartsi kltsgek ezen termkek rtkestse, vagy az egyb
26 (igateljestmny, rzsi feladat, lovagoltats) hasznosts biztostja a tartsi kltsgek
megtrlst, fggetlenl attl, hogy azok meddig szolgljk a vllalkozsi
tevkenysget.
###

(7) A beruhzsok, feljtsok kztt kell kimutatni a rendeltetsszeren hasznlatba

nem vett, zembe nem helyezett, a (2)-(6) bekezdsben nevestett eszkzk bekerlsi
26 rtkt, tovbb a mr hasznlatba vett trgyi eszkzkn vgzett bvtssel,
rendeltetsvltozssal, talaktssal, lettartam-nvelssel, feljtssal sszefgg
munkk - mg nem aktivlt - bekerlsi rtkt.
###
(8) Beruhzsokra adott ellegknt kell kimutatni a beruhzsi szlltnak,
importbeszerzsnl az importlst vgz vllalkoznak, az ingatlanokhoz kapcsold
26 vagyoni rtk jog eladjnak ilyen cmen tutalt - a levonhat elzetesen felszmtott
ltalnos forgalmi adt nem tartalmaz - sszeget.
###
(9) A trgyi eszkzk rtkhelyesbtseknt csak a (2)-(6) bekezdsben nevestett
eszkzk - knyv szerinti rtket meghalad - piaci rtke s knyv szerinti rtke (a
26 bekerlsi rtknek a terv szerinti rtkcskkens elszmolt sszegvel cskkentett
rtke) kztti klnbzet mutathat ki.
###
27. (1) A befektetett pnzgyi eszkzk kztt a mrlegben azokat az eszkzket
(rszeseds, rtkpapr, adott klcsn) kell kimutatni, amelyeket a vllalkoz azzal a
cllal fektetett be ms vllalkoznl, adott t ms vllalkoznak, hogy ott tarts
27 jvedelemre (osztalkra, illetve kamatra) tegyen szert, vagy befolysolsi, irnytsi,
ellenrzsi lehetsget rjen el. A befektetett pnzgyi eszkzk rtkhelyesbtst
szintn a befektetett pnzgyi eszkzk kztt kell a mrlegben kimutatni.
###
(2) Tarts rszeseds kapcsolt vllalkozsban mrlegttelknt a 3. (2) bekezdsnek
7. pontja szerinti vllalkozsban lv tulajdoni rszesedst jelent, tartsan
27 befolysolsi, irnytsi, ellenrzsi lehetsget biztost befektetseket (rszvnyeket,
zletrszeket, vagyoni betteket) kell kimutatni.
###
(3) Tartsan adott klcsn kapcsolt vllalkozsban mrlegttel azokat a
pnzklcsnket (idertve a pnzgyi lzing miatti, a rszletre, a halasztott fizetssel
trtnt rtkests miatti kvetelseket is), tarts bankbetteket tartalmazza,
27 amelyeknl - a 3. (2) bekezdsnek 7. pontja szerinti adssal kttt szerzds szerint
- a pnzformban kifejezett fizetsi ignyek teljestse, a bett megszntetse a
trgyvet kvet zleti vben mg nem esedkes.
###
(4) Egyb tarts rszeseds mrlegttel minden olyan tulajdoni rszesedst jelent
27 befektetst tartalmaz, amely nem tartozik a (2) bekezds krbe, de tartsan szolglja
a vllalkoz rdekeit.
###
(5) Tartsan adott klcsn egyb rszesedsi viszonyban ll vllalkozsban
27 mrlegttel tartalmazza az egyb rszesedsi viszonyban lv adssal szembeni, a (3)
bekezds szerinti pnzklcsnt s tarts bankbettet.
###
(6) Egyb tartsan adott klcsnknt kell kimutatni a - nem rszesedsi viszonyban
lv adssal szembeni - (3) bekezds szerinti pnzklcsnt s tarts bankbettet.
(7) Tarts hitelviszonyt megtestest rtkpaprknt azokat a befektetsi cllal
beszerzett rtkpaprokat kell kimutatni, amelyek lejrata, bevltsa a trgyvet kvet
27 zleti vben mg nem esedkes, s a vllalkoz azokat a trgyvet kvet zleti vben
nem szndkozik rtkesteni.
###
###

27

(8) Befektetett pnzgyi eszkzk rtkhelyesbtseknt a rszesedsek - bekerlsi

27 rtket meghalad - piaci rtke s bekerlsi rtke kztti klnbzet mutathat ki.
###
28. (1) A forgeszkzk csoportjba a mrlegben a kszleteket, a vllalkoz
tevkenysgt nem tartsan szolgl kvetelseket, hitelviszonyt megtestest
28 rtkpaprokat, tulajdoni rszesedst jelent befektetseket, pnzeszkzket kell
besorolni.
###
###

###

(2) A kszletek a vllalkoz tevkenysgt kzvetlenl vagy kzvetve szolgl olyan

eszkzk,
a) amelyeket a rendszeres (szoksos) zleti tevkenysg keretben rtkestsi cllal
szereztek be, s azok a beszerzs s az rtkests kztt vltozatlan llapotban
28 maradnak (ruk, gngylegek, kzvettett szolgltatsok), br rtkk vltozhat,
28

b) amelyek az rtkestst megelzen a termels, a feldolgozs valamely fzisban

28 vannak (befejezetlen termels, flksz termkek) vagy mr feldolgozott, elkszlt
llapotban rtkestsre vrnak (ksztermkek),
###
c) amelyeket az rtkestend termkek ellltsa vagy a szolgltatsok nyjtsa
28
###
sorn fognak felhasznlni (anyagok).
### 28 (3) A kszletek kztt kell kimutatni tovbb
a) hasznlatba vtelkig azokat az anyagi eszkzket (szerszm, mszer, berendezs,
28 felszerels, munkaruha, egyenruha, vdruha), amelyek a vllalkoz tevkenysgt
legfeljebb egy vig szolgljk,
###
b) a nvendk-, a hz- s az egyb llatokat, amelyek a termels (a tarts) kltsgei
28 eredmnyeknt nvekednek, gyarapszik tmegk (slyuk), fggetlenl attl, hogy a
vllalkozsi tevkenysget mennyi ideig szolgljk,
###
c) azokat az eszkzket, amelyeket a befektetett eszkzk kzl - a 23. (5)
bekezdse szerint - tsoroltak.
(4) A kszletekre adott ellegknt az anyag-, az ruszlltnak, a kzvettett
szolgltatst nyjtnak, importbeszerzsnl az importlst vgz vllalkoznak ilyen
28 cmen tutalt - a levonhat elzetesen felszmtott ltalnos forgalmi adt nem
tartalmaz - sszeget kell kimutatni.
###
###

###

28

29. (1) Kvetelsek azok a klnfle szlltsi, vllalkozsi, szolgltatsi s egyb

szerzdsekbl jogszeren ered, pnzrtkben kifejezett fizetsi ignyek, amelyek a
vllalkoz ltal mr teljestett, a msik fl ltal elfogadott, elismert
termkrtkestshez, szolgltats teljestshez, hitelviszonyt megtestest rtkpapr,
29 tulajdoni rszesedst jelent befektets rtkestshez, klcsnnyjtshoz,
ellegfizetshez (idertve az osztalkelleget is) kapcsoldnak, idertve a (6) bekezds
szerinti egyb kvetelseket, tovbb a vsrolt kvetelseket, a trts nlkl s
egyb cmen tvett kvetelseket is.

(2) Kvetelsek ruszlltsbl s szolgltatsbl (vevk) kztt kell kimutatni minden

olyan, a vllalkoz ltal teljestett - a vev ltal elismert - termkrtkestsbl,
29 szolgltatsnyjtsbl szrmaz kvetelst, amely nem tartozik a (3)-(4) bekezds
szerinti kvetelsek s a 27. (3), (5)-(6) bekezdsben nevestett pnzklcsnk
kz.
###
(3) Kvetelsek kapcsolt vllalkozssal szemben mrlegttel azokat az (1) bekezds
szerinti kvetelseket tartalmazza, amelyeknl az ads a 3. (2) bekezdsnek 7.
29 pontja szerinti kapcsolt vllalkozs s a kvetels nem tartozik a 27. (3), (5)-(6)
bekezdse szerinti pnzklcsnk kz.
###
(4) Kvetelsek egyb rszesedsi viszonyban lv vllalkozssal szemben
mrlegttel azokat az (1) bekezds szerinti kvetelseket tartalmazza, amelyeknl a
29 kvetels egyb rszesedsi viszonyban lv adssal szemben ll fenn, s a kvetels
nem tartozik a 27. (3), (5)-(6) bekezdse szerinti pnzklcsnk kz.
###
(5) Vltkvetelsek kztt csak a nem rszesedsi viszonyban lv adssal szembeni
vltkvetelseket szabad kimutatni.
(6) Egyb kvetelsknt kell kimutatni a munkavllali tartozst, a visszatrtend adt,
29 az ignyelt, de mg nem teljestett tmogatst, a rvid lejratra klcsnadott
pnzeszkzt.
###
###

29

(7) Egyb kvetelsknt kell kimutatni valdi penzis gylet esetn a hatrids
viszonteladsi ktelezettsg mellett vsrolt eszkz kifizetett vtelrt, illetve a
29 hatrids visszavsrlsi ktelezettsg mellett eladott eszkz kifizetett visszavsrlsi
rt, tovbb a hatrids s opcis gyletek esetn a fizetett lettek, pnzgyi
biztostkok, rklnbzetek sszegt, amg az gylet le nem zrul.
###

(8) Egyb kvetels mrlegttelnl kell kimutatni tovbb a nem rszesedsi

viszonyban lv adssal szembeni (1) bekezds szerinti kvetelseket - a (2) s az (5)
bekezdsben foglaltak kivtelvel -, a tartsan adott klcsnbl a mrlegfordulnapot
29 kvet egy ven bell esedkes rszleteket, a perestett kvetelsekbl azt az
sszeget, amelynek pnzgyi rendezse az zleti v mrlegfordulnapja s a
mrlegkszts idpontja kztt megtrtnt.
###
30. (1) A forgeszkzk kztt rtkpaprknt a forgatsi clbl, tmeneti, nem tarts
30 befektetsknt vsrolt, hitelviszonyt megtestest rtkpaprokat, illetve tulajdoni
rszesedst jelent befektetseket kell kimutatni.
###
(2) Rszeseds kapcsolt vllalkozsban mrlegttelnl a 3. (2) bekezds 7. pontja
szerinti vllalkozsban lv tulajdoni rszesedst jelent, forgatsi clbl, ltalban
30 rfolyamnyeresg elrse rdekben vsrolt befektetseket (rszvnyeket,
zletrszeket, vagyoni betteket) kell kimutatni.
###
30 (3) Egyb rszeseds minden olyan tulajdoni rszesedst jelent, forgatsi clbl
vsrolt befektets, amely nem tartozik a (2) bekezds szerinti rszesedsek kz.
(4) Sajt rszvnyek, sajt zletrszek a vllalkoz ltal visszavsrolt tulajdoni
30
###
rszesedst jelent sajt befektetsek.
(5) A forgatsi cl hitelviszonyt megtestest rtkpaprok kztt azokat az
rtkpaprokat kell kimutatni, amelyeket forgatsi clbl, kamatbevtel, illetve
30 rfolyamnyeresg elrse rdekben szereztek be, tovbb azokat, amelyek a
trgyvet kvet zleti vben lejrnak.
###
###

###

31. A pnzeszkzk a kszpnzt, az elektronikus pnzeszkzket s a csekkeket,

tovbb a bankbetteket foglaljk magukban.
32. (1) Aktv idbeli elhatrolsknt - elklntetten - kell a mrlegben kimutatni az
zleti v mrlegnek fordulnapja eltt felmerlt, elszmolt olyan sszegeket, amelyek
kltsgknt, rfordtsknt (idertve a halasztott rfordtsokat is) csak a mrleg
fordulnapjt kvet idszakra szmolhatk el, valamint az olyan jr rbevtelt,
32 kamat- s egyb bevteleket, amelyek csak a mrleg fordulnapja utn esedkesek,
de a mrleggel lezrt idszakra szmolandk el, tovbb a 68. (1) bekezdse szerinti
klnbzetbl az eredmnyt cskkent ttelknt mg el nem szmolt sszeget.
31

###
(2) Aktv idbeli elhatrolsknt kell a mrlegben kimutatni a (kamatbevtelekkel
szemben elszmolt) nvrtk alatt kibocstott, a nvrtk alatt vsrolt diszkont hitelviszonyt megtestest, befektetett vagy forgeszkzknt kimutatott - rtkpaprok
32 nvrtke s kibocstsi rtke (vtelra) kztti klnbzet adott zleti vre,
idarnyosan jr sszegt mindaddig, amg ezen rtkpaprokat nem rtkestik, nem
vltjk be, a knyvekbl nem vezetik ki.
###
(3) Aktv idbeli elhatrolsknt kell a mrlegben kimutatni a (pnzgyi mveletek
egyb bevteleivel szemben elszmolt) befektetett pnzgyi eszkzk kz sorolt,
nvrtk alatt vsrolt - hitelviszonyt megtestest - kamatoz rtkpapr beszerzsi
rtke s nvrtke kztti - nyeresgjelleg - klnbzetbl a beszerzstl az zleti
v mrlegfordulnapjig terjed idszakra idarnyosan jut sszeget. Az gy elhatrolt
32 sszeget ezen rtkpapr rtkestsekor, bevltsakor, tovbb a knyvekbl - egyb
jogcmen - trtn kivezetse esetn, valamint akkor kell megszntetni, ha az 54. (4)(7) bekezdse szerint olyan sszeg rtkvesztst kell elszmolni, amelynek hatsra
ezen rtkpapr knyv szerinti rtke a beszerzsi rtk al cskken.
###
(4) Amennyiben a forgeszkzk kztt kimutatott hitelviszonyt megtestest rtkpapr,
tulajdoni rszesedst jelent befektets beszerzshez kapcsoldan fizetett
(elszmolt), a beszerzsi rtkben a 61. (2) bekezdse szerint figyelembe nem vett
32 bizomnyi dj, vsrolt vteli opci dja jelents sszeg s az az rtkpapr
bevltsakor, az rtkpapr, a befektets rtkestsekor vrhatan megtrl, annak
sszegt idbelileg el lehet hatrolni.
###

###

33. (1) Az aktv idbeli elhatrolsok kztt halasztott rfordtsknt kell kimutatni az
ellenttelezs nlkli tartozstvllals sorn - a tartozstvllals beszmolsi
idszakban - a vglegesen tvllalt s pnzgyileg nem rendezett ktelezettsg
33 rendkvli rfordtsknt elszmolt szerzds (megllapods) szerinti sszegt. Az
elhatrolst az tvllalt ktelezettsgnek a szerzds (megllapods) szerinti pnzgyi
rendezsekor, a teljestsnek megfelelen kell a rendkvli rfordtsokkal szemben
megszntetni.
(2) Az aktv idbeli elhatrolsok kztt halasztott rfordtsknt elszmolhat a
devizaszmln meglv devizakszlettel nem fedezett, klfldi pnzrtkre szl beruhzshoz (a beruhzssal megvalsul trgyi eszkzhz), vagyoni rtk joghoz
kapcsold - hiteltartozsok, devizaktvny-kibocstsbl szrmaz - beruhzshoz (a
beruhzssal megvalsul trgyi eszkzhz), vagyoni rtk joghoz kapcsold tartozsok esetn a trgyvben, a mrlegfordulnapi rtkelsbl addan - a 60. (2)
bekezdsben foglaltakbl kvetkezen - keletkezett s a pnzgyi mveletek egyb
33 rfordtsai kztt elszmolt - rfolyamnyeresggel nem ellenttelezett rfolyamvesztesg teljes sszegt a pnzgyi mveletek egyb rfordtsainak a
cskkentsvel (nem realizlt rfolyamvesztesg). A hiteltartozsok, devizaktvnykibocstsbl szrmaz tartozsok trlesztsekor - az elz idszakokban elhatrolt
halmozott sszegbl - a trlesztrszletre jut - halasztott rfordtsknt kimutatott nem realizlt vesztesget meg kell szntetni, a pnzgyi mveletek egyb
rfordtsainak a nvelsvel (realizlt rfolyamvesztesg).

###
(3) A (2) bekezds szerint halasztott rfordtsknt kimutatott rfolyamvesztesget - a
pnzgyi mveletek egyb rfordtsaknti elszmolssal - meg kell szntetni, ha a
klfldi pnzrtkre szl hiteltartozst, a devizaktvny-kibocstsbl szrmaz
33 tartozst teljes sszegben visszafizettk, illetve a devizahitellel, a devizaktvnykibocstssal finanszrozott trgyi eszkzt, vagyoni rtk jogot rtkestettk, vagy
ms jogcmen az llomnybl kivezettk.
###
###

34. A mrlegben forrsknt a sajt tkt, a cltartalkokat, a ktelezettsgeket s a

passzv idbeli elhatrolsokat kell szerepeltetni.
35. (1) Sajt tkeknt a mrlegben csak olyan tkerszt szabad kimutatni, amelyet a
tulajdonos (a tag) bocstott a vllalkoz rendelkezsre, vagy amelyet a tulajdonos (a
tag) a 36. -ban foglaltakon tlmenen az adzott eredmnybl hagyott a vllalkoznl.
35 A sajt tke rszeknt kell kimutatni az 58. szerinti piaci rtkelsbl szrmaz
rtkhelyesbtssel azonos sszeg rtkelsi tartalkot is.
34

###
(2) A sajt tke a - jegyzett, de mg be nem fizetett tkvel cskkentett - jegyzett
tkbl, a tketartalkbl, az eredmnytartalkbl, a lekttt tartalkbl, az rtkelsi
35 tartalkbl s a trgyv mrleg szerinti eredmnybl tevdik ssze.
###
(3) Jegyzett tke rszvnytrsasgnl, korltolt felelssg trsasgnl, egyb
vllalkoznl (ha e tekintetben cgbrsgi bejegyzsi ktelezettsg terheli) a
35 cgbrsgon bejegyzett tke a ltest okiratban meghatrozott sszegben, amelynek
sszegig a tulajdonosokat (a tagokat) felelssg terheli.
###
(4) A (3) bekezds szerinti vllalkoznl az alaptke, a trzstke, az alapti vagyon, a
vagyoni bett felemelse, illetve leszlltsa miatti jegyzett tke-vltozst a
35 cgjegyzkbe val bejegyzs alapjn, a bejegyzs idpontjval kell a knyvviteli,
nyilvntartsokban rgzteni.
###
(5) A (3) bekezds hatlya al nem tartoz vllalkoznl jegyzett tke a ltest
35 okiratban meghatrozott, a tulajdonosok (a tagok) ltal tartsan rendelkezsre
bocstott - tnylegesen tadott - tke.
###

(6) A klfldi szkhely vllalkozs magyarorszgi fiktelepnl jegyzett tkeknt kell

kimutatni - nem pnzbeli (vagyoni) hozzjruls esetn az 50. (7) bekezdse szerinti
rtkben - a mkdshez, a tartozsok kiegyenltshez szksges, a klfldi
35 szkhely vllalkozs ltal biztostott - tartsan s ilyen cmen a - fiktelep szabad
rendelkezsre bocstott - vagyont (idertve trvnyben meghatrozott dotcis tkt
is).
###
(7) Jegyzett tkn (alaptkn, trzstkn) felli vagyoni fedezet alatt - eltr
rendelkezs hinyban - a jegyzett tkvel, a lekttt tartalkkal, tovbb az rtkelsi
35 tartalkkal cskkentett sajt tke sszegt kell rteni.
###
(8) Jegyzett, de mg be nem fizetett tkeknt kell kimutatni alaptskor, illetve a
jegyzett tke emelsekor a (3) bekezds szerint a cgbrsgon bejegyzett tknek a
35 tulajdonosok (a tagok) ltal mg be nem fizetett, rendelkezsre nem bocstott
sszegt.
###
### 36 36. (1) A tketartalk nvekedseknt kell kimutatni:
a) rszvnytrsasgnl a rszvnyek kibocstskori, idertve a tkeemelskori
36
###
(jegyzsi) ellenrtke s nvrtke kztti klnbzetet,
b) az a) ponton kvli egyb vllalkoznl a tulajdonosok (a tagok) ltal az alaptskor,
illetve a tkeemelskor tketartalkknt (a jegyzsi rtk s a nvrtk
36 klnbzeteknt) vglegesen tadott eszkzk, pnzeszkzk rtkt,
###
### 36 c) a jegyzett tke leszlltst a tketartalkkal szemben,
d) a szvetkezeti zletrsz-bevons miatt kpzett fel nem oszthat vagyon sszegt,
36
###
###

36

e) a tketartalkbl lekttt tartalk visszavezetett sszegt a lekts feloldsa alapjn,

f) a pnzmozgssal, illetve az eszkzmozgssal egyidejleg a jogszably alapjn

36
###
tketartalkba helyezett pnzeszkzket, tvett eszkzk rtkt.
### 36 (2) A tketartalk cskkenseknt kell kimutatni:
### 36 a) a jegyzett tke emelst a szabad tketartalkbl,
b) a vesztesg miatti negatv eredmnytartalk ellenttelezsre felhasznlt sszeget,
36
###
c) a tkekivonssal megvalstott jegyzett tke leszlltshoz kapcsold tketartalk36
###
kivons sszegt,
### 36 d) a tketartalk lekttt tartalkba tvezetett sszegt,
e) a pnzmozgssal, illetve az eszkzmozgssal egyidejleg a jogszably alapjn
36
###
tketartalkkal szemben tadott pnzeszkzk, eszkzk rtkt.
(3) A 35. (3) bekezdse szerinti vllalkoznl a tketartalk (1) bekezds a)-c) pontja
szerinti nvekedsnek, a (2) bekezds a) s c) pontja szerinti cskkensnek
bizonylata a ltest okirat, annak mdostsa, illetve a kzgylsi, az alapti, a
36 taggylsi hatrozat, knyvviteli elszmolsa a tkeemelsrl, a tkeleszlltsrl
szl ltest okiratnak, illetve mdostsnak a cgjegyzkbe trtnt bejegyzse
idpontjval trtnik,
###
a) az (1) bekezds a)-b) pontja szerinti tketartalk-nvelsnl, ha az eszkz tvtele a
36 cgbejegyzst megelzen megtrtnt,
###
###
###

36
36

b) az (1) bekezds c) pontja szerinti tketartalk-nvelsnl,

c) a (2) bekezds a) s c) pontja szerinti tketartalk-cskkensnl, illetve

a cgbejegyzst kveten, a pnzeszkz tvtelekor az (1) bekezds a)-b) pontja

36 szerinti tketartalk-nvelsnl, ha a pnzeszkzk tvtele a cgbejegyzs
idpontjig nem trtnt meg.
###

(4) A 35. (5) bekezdse szerinti vllalkoznl a tketartalk (1) bekezds b)-c) pontja
szerinti nvekedsnek, a (2) bekezds a) s c) pontja szerinti cskkensnek
bizonylata a ltest okirat, annak mdostsa, illetve a taggylsi hatrozat, knyvviteli
elszmolsa az (1) bekezds b) pontja esetn az eszkzk tvtelvel egyidejleg, az
36 (1) bekezds c) pontja, tovbb a (2) bekezds a) s c) pontja esetn az errl szl
taggylsi hatrozatban megjellt idponttal (legkorbban a hatrozat keltnek
idpontjval) trtnik.
###
(5) A (2) bekezds szerinti sszegekkel a tketartalk csak akkor cskkenthet, ha
36
###
emiatt a tketartalk nem lesz negatv.
### 37 37. (1) Az eredmnytartalk nvekedseknt kell kimutatni:
a) az elz zleti v mrleg szerinti eredmnyt (nyeresgt), idertve az ellenrzs
37 elz zleti v(ek) mrleg szerinti eredmnyt nvel mdostst (nyeresgt) is,
###
### 37 b) a jegyzett tke leszlltst az eredmnytartalkkal szemben,
37 c) a vesztesg miatti negatv eredmnytartalk ellenttelezsre felhasznlt
###
tketartalkot,
d) a gazdasgi trsasg tulajdonosnl (tagjnl) a vesztesg ptlshoz nem
37 szksges - korbban ilyen cmen adott - ptbefizets visszakapott sszegt a
pnzmozgssal egyidejleg,
###
###

e) az eredmnytartalkbl lekttt tartalk visszavezetett sszegt a lekts feloldsa

alapjn,
f) a pnzmozgssal, illetve az eszkzmozgssal egyidejleg a jogszably alapjn
37 eredmnytartalkba helyezett pnzeszkzket, tvett eszkzk rtkt.
37

###
### 37 (2) Az eredmnytartalk cskkenseknt kell kimutatni:
a) az elz zleti v mrleg szerinti eredmnyt (vesztesgt), idertve az ellenrzs
37 elz v(ek) mrleg szerinti eredmnyt cskkent mdostst (vesztesgt) is,
###
b) a jegyzett tke emelst a rendelkezsre ll szabad eredmnytartalkbl,
37
###
### 37 c) az eredmnytartalk lekttt tartalkba tvezetett sszegt,
d) az zleti v vgn a trgyvi adzott eredmny kiegsztseknt osztalkra,
rszesedsre, kamatoz rszvny kamatra, tovbb az eredmnytartalkot terhel
37 adra ignybe vett sszeget,
###
e) a gazdasgi trsasg tulajdonosnl (tagjnl) a gazdasgi trsasg vesztesgnek
37 fedezetre teljestett - trvnyi elrson alapul - ptbefizets sszegt a
pnzmozgssal egyidejleg,
###
###

f) a tkekivonssal megvalstott jegyzett tke leszlltshoz kapcsold

eredmnytartalk-kivons sszegt,
g) a pnzmozgssal, illetve az eszkzmozgssal egyidejleg a jogszably alapjn
37 eredmnytartalkkal szemben tadott pnzeszkzk, eszkzk rtkt.
37

###
(3) A 35. (3) bekezdse szerinti vllalkoznl az eredmnytartalk (1) bekezds b)
pontja szerinti nvekedsnek, a (2) bekezds b) s f) pontja szerinti cskkensnek
bizonylata a ltest okirat, annak mdostsa, illetve a kzgylsi, az alapti, a
37 taggylsi hatrozat, knyvviteli elszmolst a tkeemelsrl, a tkeleszlltsrl
szl ltest okiratnak, illetve mdostsnak a cgjegyzkbe trtnt bejegyzse
idpontjval kell vgrehajtani.
###

(4) A 35. (5) bekezdse szerinti vllalkoznl az eredmnytartalk (1) bekezds b)

pontja szerinti nvekedsnek, a (2) bekezds b) s f) pontja szerinti cskkensnek
bizonylata a ltest okirat, annak mdostsa, illetve a taggylsi hatrozat, knyvviteli
37 elszmolsa a taggylsi hatrozatban megjellt idponttal (legkorbban a hatrozat
keltnek idpontjval) trtnik.
###
(5) Az ellenrzs sorn a mrlegkszts idpontjig megllaptott - az elz zleti
v(ek)re vonatkoz - jelents sszeg hibk elklntetten kimutatott eredmnyre
37 gyakorolt hatsnak sszegt (mrleg szerinti eredmnyt) az eredmnytartalkot
nvel-cskkent ttelknt a hiba megllaptsnak zleti vben kell elszmolni.
###
(6) Az adzott eredmny kiegsztshez a szabad eredmnytartalk csak akkor
37 vehet ignybe, ha az ignybevtel utn a lekttt tartalkkal, tovbb az rtkelsi
tartalkkal cskkentett sajt tke sszege meghaladja a jegyzett tke sszegt.
###
38. (1) A lekttt tartalk a tketartalkbl, illetve az eredmnytartalkbl lekttt
38
###
sszegeket s a kapott ptbefizets sszegt foglalja magban.
### 38 (2) A tketartalkbl kell lektni s a lekttt tartalkba tvezetni:
a) azoknak az eszkzknek - az zleti v mrlegnek sajt tke s mrlegfsszege
38 arnyban szmtott - rtkt, amelyek nem forgalomkpesek, illetve csak harmadik
szemly hozzjrulsa (engedlye) alapjn ruhzhatk t,
###
### 38 b) szvetkezetnl a fel nem oszthat vagyon rtkt,
38 c) a ms jogszably szerint vagy a vllalkoz sajt elhatrozsa alapjn lekttt ###
ktelezettsgek fedezett jelent - tartalkot.
(3) Az eredmnytartalkbl kell lektni s a lekttt tartalkba tvezetni:
38
###
a) a visszavsrolt sajt rszvnyek, sajt zletrszek nvrtkt, illetve
visszavsrlsi rtkt, ha ez utbbi a tbb,
b) talakuls esetn a jogutdnl a vagyon felrtkelse, illetve az egyszeres
38 knyvvitelrl a ketts knyvvitelre val ttrs miatt mg fizetend trsasgi adnak
megfelel sszeget,
###
###

###

38

c) az alapts-tszervezs aktivlt rtkbl, tovbb a ksrleti fejleszts aktivlt

rtkbl mg le nem rt sszeget,
d) a 33. (2) bekezdse szerinti nem realizlt rfolyamvesztesg s a 41. (4)
38 bekezdse szerinti cltartalk klnbzetnek sszegt,
38

###
e) a (2) bekezds szerinti lektend tketartalkot, ha arra a tketartalk nem nyjt
fedezetet,
f) a gazdasgi trsasg tulajdonosnl (tagjnl) a vesztesg fedezetre - az arra
38 illetkes testlet ltal megszavazott, de az zleti v mrlegfordulnapjig mg nem
teljestett - fizetend ptbefizets sszegt,
###
###

38

g) ms jogszably szerint vagy a vllalkoz sajt elhatrozsa alapjn lekttt ktelezettsgek fedezett jelent vagy sajt cljait szolgl - tartalkot.
(4) Lekttt tartalkknt kell kimutatni a gazdasgi trsasgnl a vesztesgek
38 fedezetre kapott ptbefizets sszegt, a ptbefizets visszafizetsig, elszmolsa a
pnzmozgssal egyidejleg trtnik.
###
###

38

(5) A (3) bekezds szerinti lektst az eredmnytartalkkal szemben el kell szmolni

akkor is, ha a lekttt tartalk nvekedse miatt az eredmnytartalknak negatv
38 egyenlege lesz, vagy negatv egyenlege n.
###
(6) A lekttt tartalk feloldst - a (4) bekezds szerinti ptbefizets kivtelvel - a
tketartalkkal, illetve az eredmnytartalkkal szemben kell elszmolni, annak
38 fggvnyben, hogy a feloldott tartalk a tketartalkbl, illetve az eredmnytartalkbl
kerlt lektsre.
###

39. (1) rtkelsi tartalkknt kell kimutatni az 58. szerinti piaci rtkels alapjn
meghatrozott rtkhelyesbts sszegt. Az rtkelsi tartalk s az rtkhelyesbts
39 csak s kizrlag egymssal szemben s azonos sszegben vltozhat. Az rtkelsi
tartalk terhre a sajt tke ms elemeit nem lehet kiegszteni, annak terhre
ktelezettsg nem teljesthet.
###
(2) A mrleg szerinti eredmny az osztalkra, rszesedsre, a kamatoz rszvnyek
kamatra ignybe vett eredmnytartalkkal nvelt, a jvhagyott osztalkkal,
39 rszesedssel, a kamatoz rszvnyek kamatval cskkentett trgyvi adzott
eredmny, egyezen az eredmnykimutatsban ilyen cmen kimutatott sszeggel.
###
(3) A trgyvi adzott eredmny akkor fizethet ki osztalkknt, rszesedsknt, a
kamatoz rszvny tulajdonosnak kamatknt, ha a lekttt tartalkkal, tovbb az
39 rtkelsi tartalkkal cskkentett sajt tke sszege az osztalk, a rszeseds, a
kamatoz rszvny kamatnak kifizetse utn sem cskken a jegyzett tke sszege
al.
###
(4) Osztalkelleg - a 21. szerinti kzbens mrleg alapjn - csak a (3) bekezdsben
foglalt felttelek teljeslse mellett fizethet, - a ms jogszablyban elrt - egyb
39 felttelek figyelembevtelvel.
###
40. (1) A jegyzett tknek a jegyzett tkn felli sajt tke (ezen bell a szabad
tketartalk, a szabad eredmnytartalk) terhre trtn emelsre akkor s oly
40 mrtkben kerlhet sor, ha a tkeemelst kveten a jegyzett tke sszege nem
haladja meg a lekttt tartalkkal, tovbb az rtkelsi tartalkkal cskkentett sajt
tke sszegt.
###
(2) A jegyzett tkn felli sajt tke (ezen bell a szabad tketartalk, a szabad
eredmnytartalk) terhre trtnik a jegyzett tke emelse - az (1) bekezdsben
rgztett felttelek mellett - akkor is, ha ingyenes vagy kedvezmnyes dolgozi
40 rszvnyt, illetve dolgozi zletrszt bocstanak ki, tovbb akkor is, ha a rszvnyeket
annak adjk, aki - trvny elrsa alapjn - a rszvnytrsasgnak nyjtott hitel
visszakvetelsrl a rszvnyek ellenben lemond.
###
(3) tvltoztathat ktvny rszvnny trtn talaktsa sorn a jegyzett tke
(alaptke) emelst a ktvnykibocsts miatti ktelezettsg terhre kell vgrehajtani
40 az alapt okirat, az alapszably elrsainak (mdostsnak) megfelelen, a
cgjegyzkbe trtnt bejegyzs idpontjval.
###

###

###

41. (1) Az adzs eltti eredmny terhre cltartalkot kell kpezni - a szksges
mrtkben - azokra a mltbeli, illetve a folyamatban lv gyletekbl, szerzdsekbl
szrmaz, harmadik felekkel szembeni fizetsi ktelezettsgekre [idertve klnsen a
jogszablyban meghatrozott garancilis ktelezettsget, a fgg ktelezettsget, a
biztos (jvbeni) ktelezettsget, a korengedmnyes nyugdj, a vgkielgts miatti
41 fizetsi ktelezettsget, a krnyezetvdelmi ktelezettsget], amelyek - a
mrlegkszts idpontjig rendelkezsre ll informcik szerint - vrhatan vagy
bizonyosan felmerlnek, de sszegk vagy esedkessgk idpontja a mrleg
ksztsekor mg bizonytalan, s azokra a vllalkoz a szksges fedezetet ms
mdon nem biztostotta.
(2) Az adzs eltti eredmny terhre - a vals eredmny megllaptsa rdekben a
szksges mrtkben - cltartalk kpezhet az olyan vrhat jelents s
idszakonknt ismtld jvbeni kltsgekre (klnsen a fenntartsi, az tszervezsi
kltsgekre, a krnyezetvdelemmel kapcsolatos kltsgekre), amelyek - a
41 mrlegkszts idpontjig rendelkezsre ll informcik szerint - felttelezheten
vagy bizonyosan felmerlnek, de sszegk vagy felmerlsk idpontja a
mrlegksztskor mg bizonytalan s nem sorolhatk a passzv idbeli elhatrolsok
kz.

(3) A (2) bekezds szerinti cltartalk a szoksos zleti tevkenysg rendszeresen s

folyamatosan felmerl kltsgeire nem kpezhet.
(4) Ha a vllalkoz a devizaszmln meglv devizakszlettel nem fedezett, klfldi
pnzrtkre szl - beruhzshoz (beruhzssal megvalsul trgyi eszkzhz),
vagyoni rtk joghoz kapcsold - hiteltartozsok, tovbb devizaktvny
kibocstsbl szrmaz - beruhzshoz (beruhzssal megvalsul trgyi
eszkzhz), vagyoni rtk joghoz kapcsold - tartozsok nem realizlt
rfolyamvesztesgt a 33. (2) bekezdse szerint halasztott rfordtsknt mutatta ki,
az zleti v vgn az gy elhatrolt halmozott sszegnek a hitelfelvteltl eltelt
41 idtartam s a hitel figyelembe vehet futamideje arnyban szmtott hnyadnak
megfelel sszeg cltartalkot kell kimutatnia. Amennyiben az elz zleti v vgig
ilyen cmen kpzett cltartalk ennl kevesebb, illetve tbb, a klnbzettel a
trgyvben kell a cltartalkot nvelni az egyb rfordtsokkal szemben, illetve
cskkenteni az egyb bevtelekkel szemben. A szmtsnl figyelembe vett futamid
nem lehet hosszabb, mint a hitel futamideje, illetve mint a hitellel finanszrozott trgyi
eszkz, vagyoni rtk jog vrhat - amortizcinl figyelembe vett - lettartama, ha a
###
hitel futamideje hosszabb.
(5) Ha a halasztott rfordtsknt kimutatott rfolyamvesztesget a 33. (3) bekezdse
41 szerint meg kell szntetni, akkor a (4) bekezds szerint kpzett cltartalk is
megszntetend.
###
###

41

(6) Az 5-6. szerint kormnyrendelettel szablyozott gazdlkodi krben a

kormnyrendelet - a sajtossgok figyelembevtelvel - az (1)-(5) bekezdsben
41 foglaltaktl eltren is szablyozhatja a cltartalk kpzst s annak felhasznlst,
illetve tovbbi cltartalk, egyb tartalk kpzst rhatja el.
###
(7) A kpzett cltartalk, illetve annak felhasznlsa sszegt a kiegszt mellkletben
jogcmek szerinti rszletezsben be kell mutatni. Ha az egyes jogcmek szerint kpzett
41 cltartalk sszege az elz vi sszegtl lnyegesen eltr, akkor azt a kiegszt
mellkletben indokolni kell.
###
42. (1) Ktelezettsgek azok a szlltsi, vllalkozsi, szolgltatsi s egyb
szerzdsekbl ered, pnzrtkben kifejezett elismert tartozsok, amelyek a szllt,
a vllalkoz, a szolgltat, a hitelez, a klcsnt nyjt ltal mr teljestett, a vllalkoz
42 ltal elfogadott, elismert szlltshoz, szolgltatshoz, pnznyjtshoz, valamint a
kincstri vagyon rszt kpez eszkzk kezelsbe vtelhez kapcsoldnak. A
ktelezettsgek htrasorolt, hossz s rvid lejratak.
###
(2) Hossz lejrat ktelezettsg - a hitelezvel kttt szerzds szerint - az egy zleti
vnl hosszabb lejratra kapott klcsn (idertve a ktvnykibocstst is) s hitel, a
42 mrleg fordulnapjt kvet egy zleti ven bell esedkes trlesztsek levonsval,
tovbb az egyb hossz lejrat ktelezettsg.
###
(3) Rvid lejrat ktelezettsg az egy zleti vet meg nem halad lejratra kapott
klcsn, hitel, idertve a hossz lejrat ktelezettsgekbl a mrleg fordulnapjt
kvet egy zleti ven bell esedkes trlesztseket is (ez utbbiak sszegt a
kiegszt mellkletben rszletezni kell). A rvid lejrat ktelezettsgek kz tartozik
42 ltalban a vevtl kapott elleg, az ruszlltsbl s szolgltats teljestsbl
szrmaz ktelezettsg, a vlttartozs, a fizetend osztalk, rszeseds, kamatoz
rszvny utni kamat, valamint az egyb rvid lejrat ktelezettsg.
###

###

(4) Htrasorolt ktelezettsgknt kell kimutatni minden olyan kapott klcsnt, amelyet
tnylegesen a vllalkoz rendelkezsre bocstottak, s a vonatkoz szerzds
tartalmazza a klcsnt nyjt fl egyetrtst arra vonatkozan, hogy az ltala nyjtott
klcsn bevonhat a vllalkoz adssga rendezsbe, valamint a klcsnt nyjt
kvetelse a trlesztsek sorrendjben a tulajdonosok eltti legutols helyen ll, azt a
42 vllalkoz felszmolsa vagy csdje esetn csak a tbbi hitelez kielgtse utn kell
kiegyenlteni, a klcsn visszafizetsi hatrideje vagy meghatrozatlan, vagy a jvbeni
esemnyektl fgg, de eredeti futamideje t vet meghalad lejrat, a klcsn
trlesztse az eredeti lejrat vagy a szerzdsben kikttt felmondsi id eltt nem
lehetsges.

(5) Egyb hossz lejrat ktelezettsgknt kell kimutatni a lzingbevevnl a pnzgyi

lzingbe vett, beruhzsknt elszmolt eszkz lzingbead (helyette az elad) ltal
42 szmlzott ellenrtknek megfelel ktelezettsget, valamint a kincstri vagyon rszt
kpez eszkzk kezelsbe vtelhez kapcsold ktelezettsget.
###
(6) A hossz lejratra kapott klcsnktl elklntetten kell kimutatni a rszvnny
tvltoztathat ktvnyek miatti, tovbb a vllalkoz ltal kibocstott egyb ktvnyek
42 miatti ktelezettsgeket, ha azok nem tartoznak a (7)-(8) bekezdsben foglaltak kz.
###
(7) Tarts ktelezettsgek kapcsolt vllalkozssal szemben mrlegttel azokat az (1)
bekezds szerinti ktelezettsgeket tartalmazza, amelyeknl - a 3. (2) bekezdse 7.
pontja szerinti hitelezvel kttt szerzds szerint - a pnzrtkben kifejezett fizetsi
42 ktelezettsgek lejrata az egy vet meghaladja, idertve az tvltoztathat ktvnyek
miatti, tovbb az egyb ktvnykibocstsbl szrmaz ktelezettsgeket is, ha azok
pnzgyi rendezse a trgyvet kvet vben mg nem esedkes.
###
(8) Tarts ktelezettsgek egyb rszesedsi viszonyban lv vllalkozssal szemben
mrlegttel tartalmaz minden olyan egyb rszesedsi viszonyban lv hitelezvel
42 szembeni, egy vnl hosszabb lejrat ktelezettsget, amely nem tartozik a (7)
bekezds hatlya al, ha pnzgyi rendezse a trgyvet kvet vben mg nem
esedkes.
###
43. (1) Egyb rvid lejrat ktelezettsgknt kell kimutatni klnsen a
43 munkavllalkkal, a kltsgvetssel, az nkormnyzatokkal kapcsolatos
elszmolsokat, tovbb a jogers hatrozattal elrt ktelezettsgeket is.
###
(2) A rvid lejrat ktelezettsgek kztt kell kimutatni valdi penzis gylet esetn a
hatrids visszavsrlsi ktelezettsg mellett eladott eszkz befolyt eladsi rt,
43 illetve a hatrids viszonteladsi ktelezettsg mellett vsrolt eszkz befolyt
viszonteladsi rt, tovbb a hatrids s opcis gyletek esetn a kapott lettek,
rklnbzetek sszegt, amg az gylet le nem zrul.
###
(3) A klfldi szkhely vllalkozs magyarorszgi fiktelepe az egyb rvid lejrat
kvetelsek, illetve az egyb rvid lejrat ktelezettsgek kztt kteles kimutatni a
klfldi szkhely vllalkozssal vagy annak ms fiktelepvel szembeni kvetelseit,
illetve ktelezettsgeit, idertve azokat a tteleket is, amikor a fiktelep vevi,
megrendeli az ellenrtket - a devizajogszablyok elrsainak megtartsval kzvetlenl a klfldi szkhely vllalkozsnak, vagy ms fiktelepnek fizetik meg,
43 illetve a fiktelep olyan ktelezettsgt, amelyet a klfldi szkhely vllalkozs, vagy
annak ms fiktelepe kzvetlenl egyenlt ki. A devizajogszablyok elrsai
figyelembevtelvel pnzgyileg nem rendezend kvetelseket s ktelezettsgeket
v vgn egymssal szemben ssze kell vezetni s a forintban mutatkoz klnbzetet
a pnzgyi mveletek egyb bevteleknt, illetve a pnzgyi mveletek egyb
rfordtsaknt kell elszmolni.
###
###
###

44

44. (1) Passzv idbeli elhatrolsknt kell elklntetten kimutatni

a) a mrleg fordulnapja eltt befolyt, elszmolt bevtelt, amely a mrleg fordulnapja

utni idszak rbevtelt, bevtelt kpezi,
b) a mrleg fordulnapja eltti idszakot terhel kltsget, rfordtst, amely csak a
44 mrleg fordulnapja utni idszakban merl fel, kerl szmlzsra,
44

###
c) mrleg fordulnapja s elksztsnek idpontja kztt a vllalkozval szemben
rvnyestett, benyjtott, ismertt vlt, a mrleggel lezrt zleti vhez kapcsold
44 krtrtsi ignyt, ksedelmi kamatot, krtrtst, brsgi kltsget,
###

d) a mrleggel lezrt zleti vhez kapcsold, a jvhagysra jogosult testlet ltal

44 megllaptott, ktelezettsgknt ki nem mutatott prmiumot, jutalmat, azok jrulkt.
###
(2) Passzv idbeli elhatrolsknt kell kimutatni a kltsgek (a rfordtsok)
ellenttelezsre - visszafizetsi ktelezettsg nlkl - kapott, pnzgyileg rendezett,
egyb bevtelknt elszmolt tmogats sszegbl az zleti vben kltsggel,
44 rfordtssal nem ellenttelezett sszeget. Az elhatrolst a kltsgek, rfordtsok
tnyleges felmerlsekor, illetve a tmogatsi szerzdsben, megllapodsban
foglaltak teljeslsekor kell megszntetni.
###
(3) Passzv idbeli elhatrolsknt kell a pnzgyi mveletek egyb rfordtsaival
szemben kimutatni a befektetett pnzgyi eszkzk kz sorolt, nvrtk felett vsrolt
- hitelviszonyt megtestest - kamatoz rtkpaprok bekerlsi rtke s nvrtke
kztti - vesztesgjelleg - klnbzetbl a beszerzstl az zleti v mrlegfordulnapjig terjed idszakra idarnyosan jut sszeget. Az gy elhatrolt sszeget
44 ezen rtkpaprok rtkestsekor, bevltsakor, tovbb a knyvekbl - egyb
jogcmen - trtn kivezetsk esetn, valamint akkor kell megszntetni, ha az 54.
(4)-(7) bekezdse szerint olyan sszeg rtkvesztst kell elszmolni, amelynek
hatsra ezen rtkpaprok knyv szerinti rtke a nvrtk sszege al cskken.
###
(4) Passzv idbeli elhatrolsknt kell kimutatni a valuta- s devizakszlet, a klfldi
pnzrtkre szl eszkzk s ktelezettsgek 60. (3) bekezdse szerinti
rtkelsekor kimutatott, sszevontan nyeresget mutat klnbzetet, amelyet a
44 kvetkez zleti v(ek) - elbbiekbl add - rfolyamvesztesge esetn kell
megszntetni.
###
###

45. (1) A passzv idbeli elhatrolsok kztt halasztott bevtelknt kell kimutatni a
rendkvli bevtelknt elszmolt
a) fejlesztsi clra - visszafizetsi ktelezettsg nlkl - kapott, pnzgyileg rendezett
45 tmogats s a vglegesen tvett pnzeszkz sszegt,
45

###
b) elengedett, valamint a harmadik szemly ltal tvllalt ktelezettsg sszegt,
45 amennyiben az a ktelezettsg terhre beszerzett eszkzkhz kapcsoldik (legfeljebb
a kapcsold eszkzk nyilvntarts szerinti rtkben),
###
c) trts nlkl (visszaadsi ktelezettsg nlkl) tvett eszkzk tadnl kimutatott
nyilvntartsi (legfeljebb forgalmi, piaci) rtkt, tovbb az ajndkknt, a
45 hagyatkknt kapott, a tbbletknt fellelt eszkzk piaci rtkt.
###
(2) A tmogatsonknt, a vglegesen tvett pnzeszkznknt, a trts nlkl tvett
eszkznknt kimutatott halasztott bevtelt a fejleszts sorn megvalstott eszkz, az
elengedett, valamint a harmadik szemly ltal tvllalt ktelezettsghez kapcsold
eszkz, illetve a trts nlkl tvett eszkz (idertve az ajndkknt, a hagyatkknt
45 kapott, a tbbletknt fellelt eszkzket is) 47-51. szerint meghatrozott bekerlsi
rtknek, illetve bekerlsi rtke arnyos rsznek kltsgknti, illetve
rfordtsknti elszmolsakor kell a rendkvli bevtelekkel szemben megszntetni.
###
(3) Halasztott bevtelknt kell kimutatni cgvsrls, illetve talakuls esetn a 3. (5)
45 bekezdsnek 2. pontja szerint klnbzetknt meghatrozott negatv zleti vagy
cgrtket.
###

(4) A negatv zleti vagy cgrtkknt kimutatott halasztott bevtelt a cgvsrlst, az

talakulst kvet 5 v vagy ennl hosszabb id alatt lehet az egyb bevtelekkel
szemben megszntetni, fggetlenl attl, hogy a negatv zleti vagy cgrtk
45 nagysgra hat eszkzk, illetve ktelezettsgek rtke miknt alakult. Amennyiben a
vllalkoz a negatv zleti vagy cgrtket 5 vnl hosszabb id alatt rja le, azt a
kiegszt mellkletben indokolnia kell.
###
### 45 A mrlegttelek rtkelsnek ltalnos szablyai
46. (1) Az rtkelsnl a vllalkozs folytatsnak elvbl kell kiindulni, ha ennek az
elvnek az rvnyeslst eltr rendelkezs nem akadlyozza, illetve a vllalkozsi
46 tevkenysg folytatsnak ellentmond tnyez, krlmny nem ll fenn.
###
(2) Az elz zleti v mrlegksztsnl alkalmazott rtkelsi elvek csak akkor
vltoztathatk meg, ha a vltoztatst elidz tnyezk tartsan - legalbb egy ven tl
- jelentkeznek, s emiatt a vltozs llandnak, tartsnak minsl. Ez esetben a
46 vltoztatst elidz tnyezket s szmszerstett hatsukat a kiegszt
mellkletben rszletezni kell.
###
(3) Az eszkzket s a ktelezettsgeket leltrozssal, egyeztetssel ellenrizni s - a
trvnyben szablyozott esetek kivtelvel - egyedenknt rtkelni kell. Egyedenknti
46 rtkelsnek minsl a klnbz idpontokban beszerzett, ltalban csoportosan
nyilvntartott, azonos paramterekkel rendelkez eszkzknl az tlagos beszerzsi
ron, tovbb a FIFO mdszerrel trtn rtkels is.
###
(4) A mrlegben kimutatott eredmny meghatrozsakor, a mrlegttelek krltekinten
elvgzett rtkelse sorn figyelembe kell venni - az 52-56. -ban foglaltak alapjn 46 minden olyan rtkcskkenst, rtkvesztst, amely a mrleg fordulnapjn meglv
eszkzket rinti, a mrlegkszts napjig ismertt vlt.
###
### 46 Az eszkzk bekerlsi (beszerzsi s ellltsi) rtke
47. (1) Az eszkz bekerlsi (beszerzsi, ellltsi) rtke az eszkz megszerzse,
ltestse, zembe helyezse rdekben az zembe helyezsig, a raktrba trtn
beszlltsig felmerlt, az eszkzhz egyedileg hozzkapcsolhat ttelek egyttes
sszege. A bekerlsi (beszerzsi) rtk az engedmnyekkel cskkentett, felrakkal
nvelt vtelrat, tovbb az eszkz beszerzsvel, zembe helyezsvel, raktrba
trtnt beszlltsval kapcsolatban felmerlt szlltsi s rakodsi, alapozsi,
47 szerelsi, zembe helyezsi, kzvetti tevkenysg ellenrtkt, djait (ezen
tevkenysgeknek sajt vllalkozsban trtnt vgzse esetn az 51. szerinti
kzvetlen nkltsg aktivlt rtkt), a bizomnyi djat, a beszerzshez kapcsold
adkat (a beszerzskor fizetett fogyasztsi adt, jvedki adt), a vmterheket foglalja
magban.
###
(2) A bekerlsi (beszerzsi) rtk rszt kpezi - az (1) bekezdsben felsoroltakon
47 tlmenen - az eszkz beszerzshez szorosan kapcsold
###
a) illetk [vagyonszerzs (ajndk, rkls, adsvtel, csere utn jr) illetke],
47
###
### 47 b) az elzetesen felszmtott, de le nem vonhat ltalnos forgalmi ad,
### 47 c) a jogszablyon alapul hatsgi igazgatsi, szolgltatsi dj,
47 d) az egyb hatsgi igazgatsi, szolgltatsi eljrsi dj (krnyezetvdelmi termkdj,
###
szakrti dj),
e) a vsrolt vteli opci dja [a 61. (2) bekezdsben foglaltak kivtelvel].
47
###

(3) A bekerlsi (beszerzsi) rtknek nem rsze a levonhat elzetesen felszmtott

ltalnos forgalmi ad, tovbb az ltalnos forgalmi adrl szl trvny szerint
ellenrtk arnyban megosztott elzetesen felszmtott ltalnos forgalmi ad le nem
47 vonhat hnyada. A beruhzshoz kapcsold, vglegesen kapott tmogats sszege
nem cskkenti az eszkz bekerlsi (beszerzsi) rtkt.
###
###
###
###

47
47
47

(4) Az (1) bekezds szerinti bekerlsi (beszerzsi) rtk rszt kpezi

a) az eszkz beszerzshez, ellltshoz kzvetlenl kapcsoldan ignybe vett
hitel, klcsn
aa) felvtele eltt fizetett - a hitel, a klcsn felttelknt elrt - bankgarancia dja,

ab) szerzdsben meghatrozott, a hitel ignybevtele miatt fizetett kezelsi dj,

47 folystsi jutalk, a hitel ignybevtelig felszmtott rendelkezsre tartsi jutalk,
###
### 47 ac) szerzds kzjegyzi hitelestsnek dja,
ad) felvtele utn az eszkz zembe helyezsig, raktrba trtn beszlltsig
47
###
terjed idszakra elszmolt (idszakot terhel) kamat;
b) a beruhzshoz kzvetlenl kapcsold - az eszkz zembe helyezsig terjed
47
###
idszakra elszmolt (idszakot terhel) - biztostsi dj; tovbb
c) a beruhzshoz, a vagyoni rtk joghoz kzvetlenl kapcsold devizahitelnek - az
eszkz zembe helyezsig terjed idszakra elszmolt (idszakot terhel) 47 rfolyamklnbzete, amennyiben a 60. (3) bekezdse szerinti klnbzet
rfolyamvesztesg, legfeljebb annak sszegig; valamint
###
d) a beruhzs tervezs, a beruhzs elkszts, a beruhzs lebonyolts, az j
47 technolgia elsajtts (a betants) djai, kzvetlen kltsgei.
###

###

(5) ptsi telek (fldterlet) s rajta lv plet, ptmny egyidej beszerzse esetn,
amennyiben az pletet, az ptmnyt rendeltetsszeren nem veszik hasznlatba (az
plet, ptmny rendeltetsszeren nem hasznosthat), akkor az plet, ptmny
beszerzsi, bontsi kltsgeit, tovbb a vsrolt teleknek ptkezsre alkalmass
47 ttele rdekben vgzett munkk kltsgeit, rfordtsait a telek (a fldterlet) rtkt
nvel beszerzsi kltsgknt kell elszmolni a telek (a fldterlet) bonts utni (az
res telek) piaci rtknek megfelel sszegig, az ezt meghalad kltsgeket,
rfordtsokat a megvalsul beruhzs (az plet, az ptmny) bekerlsi
(beszerzsi) rtkeknt kell figyelembe venni.
(6) Egy adott beruhzs miatt lebontott s jraptett plet, ptmny bontsnak
kltsgeit az adott beruhzs bekerlsi (beszerzsi) rtkbe be kell szmtani. Az
47 jrapts kltsge az jraptett eszkz bekerlsi (beszerzsi) rtknek minsl.

###
(7) A trgyi eszkz biztonsgos zemeltetshez, rendeltetsszer hasznlathoz
szksges - s a trgyi eszkz beszerzsvel egy idben vagy annak zembe
helyezsig beszerzett - tartozkok, tartalk alkatrszek beszerzsi rtke - fggetlenl
47 attl, hogy az a trgyi eszkz szmlzott rtkben vagy kln szmlban jelenik meg a trgyi eszkz bekerlsi (beszerzsi) rtke rsznek tekintend.
###

###

(8) A bekerlsi (beszerzsi) rtket cskkenti a prbazemeltets sorn ellltott,

raktrra vett, rtkestett termk, teljestett szolgltats ellltsi kltsge, ennek
hinyban az llomnybavtelkori piaci rtke, illetve a mg vrhatan felmerl
47 kltsgekkel cskkentett eladsi ra, vrhat eladsi ra, valamint a bekerlsi
(beszerzsi) rtkben elszmolt kamat sszegt cskkenti a beruhzsra adott elleg
utn, annak elszmolsig, a beruhzsra elklntett pnzeszkz utn, annak
felhasznlsig kapott kamat sszege.

(9) A bekerlsi (beszerzsi) rtk rszt kpez - az (1)-(2) s a (4)-(8) bekezdsben

felsorolt - tteleket a felmerlskor, a gazdasgi esemny megtrtntekor (legksbb
az zembe helyezskor) kell szmtsba venni a szmlzott, a kivetett sszegben.
Amennyiben az zembe helyezsig, a raktrba trtn beszlltsig a szmla, a
megfelel bizonylat nem rkezett meg, a fizetend sszeget az illetkes hatsg nem
llaptotta meg, akkor az adott eszkz rtkt a rendelkezsre ll dokumentumok
47 (szerzds, piaci informci, jogszablyi elrs) alapjn kell meghatrozni. Az gy
meghatrozott rtk s a tnylegesen szmlzott vagy ksbb mdostott fizetend
(kivetett) sszeg kztti klnbzettel a beszerzsi rtket a vgleges bizonylatok
kzhezvtele idpontjban akkor kell mdostani, ha a klnbzet sszege az adott
eszkz rtkt jelentsen mdostja.
###
48. (1) A trgyi eszkznl rtket nvel bekerlsi (beszerzsi) rtkknt kell
figyelembe venni a meglev trgyi eszkz bvtsvel, rendeltetsnek
megvltoztatsval, talaktsval, lettartamnak nvelsvel sszefgg munka,
48 tovbb az elhasznldott trgyi eszkz eredeti llaga (kapacitsa, pontossga)
helyrelltst szolgl feljtsi munka ellenrtkt (sajt vllalkozsban trtnt
megvalstsa esetn az 51. szerinti kzvetlen nkltsg aktivlt rtkt is).
###
(2) A trgyi eszkz folyamatos, zavartalan, biztonsgos zemeltetst szolgl javtsi,
karbantartsi munka, tovbb az erdnevelsi, az erdfenntartsi, az erdfeljtsi
48 munka ellenrtkt, illetve sajt vllalkozsban vgzett megvalstsa esetn a
felmerlt s a tevkenysghez kzvetlenl kapcsold kltsgek rtkt nem lehet a
trgyi eszkz bekerlsi (beszerzsi) rtkben figyelembe venni.
###
(3) Az eszkz rtkt nvel bekerlsi (beszerzsi) rtkknt kell figyelembe venni az
48 eszkz hasznlati rtkt nvel munkafolyamatok, illetve megmunkls ellenrtkt
jelent brmunkadjat.
###
(4) Az eszkz rtkt nvel bekerlsi (beszerzsi) rtkknt kell figyelembe venni
ingatlan beszerzse esetn az ingatlan rtkbe - szerzds alapjn - beszmtott,
48 korbban a brleti jog megvsrlsa cmn fizetett, brleti jogknt kimutatott (mg le
nem rt) sszeget.
###
(5) Importbeszerzsknt kell elszmolni az eszkznek a klkereskedelmi
ruforgalomban klfldrl trtn beszerzst (termkimport), tovbb azt a belfldn,
illetve klfldn ignybe vett, klfldiek ltal nyjtott szolgltatst, amelynl a
szolgltatst nyjt gazdasgi tevkenysgnek szkhelye, illetve lland telephelye,
ezek hinyban lakhelye, szoksos tartzkodsi helye klfldn van
(szolgltatsimport), fggetlenl attl, hogy az ellenrtket devizban, valutban,
48 exportruval, exportszolgltatssal vagy klkereskedelmi szerzdsben meghatrozott
forintszmlrl forintban egyenltik ki. Az importbeszerzs elszmolsa szempontjbl
klfld a Magyar Kztrsasg llamhatrn kvli terlet. A kz- s magnvmraktrbl
trtn beszerzs a vmjogrl, a vmeljrsrl, valamint a vmigazgatsrl szl
trvnyben rgztett felttelek szerint minsl importbeszerzsnek.
###
(6) Nem minsl importbeszerzsnek az exportrtkestshez kapcsoldan a magyar
hatrlloms s a klfldi rendeltetsi hely kztti tszakaszra jut - egybknt
szolgltatsimportnak tekintend - devizban, valutban vagy forintban szmlzott,
48 fizetett szlltsi s rakodsi-raktrozsi dj. Nem minsl importbeszerzsnek a
vmszabad s a tranzitterleten lev vllalkoztl trtn kzvetlen beszerzs sem.
###
### 48 (7) Az importbeszerzs rtke:
a) ha az (5) bekezds szerinti importbeszerzs ellenrtknek kiegyenltse szmla
alapjn forintban trtnik, akkor a szmla szerinti - levonhat ltalnos forgalmi adt
48 nem tartalmaz - forintrtk az importtermk, illetve az importszolgltats rtke;
###

b) ha az (5) bekezds szerinti importbeszerzs ellenrtknek kiegyenltse szmla

alapjn devizban, valutban trtnik, akkor a szmla szerinti - levonhat ltalnos
forgalmi adt nem tartalmaz - deviznak, valutnak az importbeszerzskor, az
48 importszolgltats ignybevtelekor (teljestsekor) rvnyes, a 60. (4)-(6) bekezdse
szerinti rfolyamon tszmtott forintrtke az importtermk, illetve importszolgltats
rtke;
###
c) ha az (5) bekezds szerinti importbeszerzs ellenrtknek kiegyenltse
48 exportruval, exportszolgltatssal trtnik, az importbeszerzs forintrtkt a 75. (6)
bekezdse szerint kell meghatrozni.
###
49. (1) Gazdasgi trsasgnl alaptskor, tkeemelskor a jegyzett tke
fedezeteknt, tovbb a jegyzsi, a kibocstsi rtk s a nvrtk klnbzeteknt, a
jegyzett tkn felli tke fedezeteknt nem pnzbeli (vagyoni) hozzjrulsknt tvett
(kapott) eszkz ltest okiratban, annak mdostsban, illetve a kzgylsi, az
49 alapti, a taggylsi hatrozatban meghatrozott rtke bekerlsi (beszerzsi)
rtknek minsl. talakuls esetn a ltest okiratban meghatrozott rtknek az
talakulssal ltrejv gazdasgi trsasg vgleges vagyonmrlegben szerepl
rtket kell tekinteni.
###
(2) zleti vagy cgrtk bekerlsi (beszerzsi) rtke cgvsrls, illetve talakuls
esetn a 3. (5) bekezdsnek 1. pontja szerint meghatrozott klnbzet.
(3) A gazdasgi trsasgban lv tulajdoni rszesedst jelent befektets bekerlsi
(beszerzsi) rtke vsrlskor a rszvnyekrt, zletrszekrt, vagyoni bettekrt
49 fizetett ellenrtk (vtelr), cgvsrlskor - zleti vagy cgrtk, illetve negatv zleti
vagy cgrtk kimutatsa esetn - az zleti vagy cgrtkkel cskkentett, a negatv
zleti vagy cgrtkkel nvelt ellenrtk (vtelr).
###
###

###

49

(4) A gazdasgi trsasgban lv tulajdoni rszesedst jelent befektets bekerlsi

(beszerzsi) rtke alaptskor, tkeemelskor a ltest okiratban, annak
mdostsban, illetve a kzgylsi, az alapti, a taggylsi hatrozatban a jegyzett
49 tke fedezeteknt, valamint a jegyzsi, a kibocstsi rtk s a nvrtk
klnbzeteknt, a jegyzett tkn felli tke fedezeteknt meghatrozott vagyoni
hozzjruls egyttes rtke a tnylegesen befizetett pnzbettnek s a rendelkezsre
bocstott nem pnzbeli bettnek megfelel sszegben.
(5) A gazdasgi trsasgban lv tulajdoni rszesedst jelent befektets nvrtke
fejben a jegyzett tke leszlltsakor (idertve a tkeleszlltssal egyidejleg
vgrehajtott, a leszlltott jegyzett tkvel arnyos jegyzett tkn felli sajt tke
49 kivonst is) tvett eszkz bekerlsi (beszerzsi) rtke a gazdasgi trsasg ltal
kzlt, illetve szmlzott rtk, a gazdasgi trsasg jogutd nlkli megsznse
esetn a vagyonfelosztsi javaslat szerinti rtk.

###
(6) Gazdasgi trsasg talakulsa esetn a megsznt gazdasgi trsasgban lv
tulajdoni rszesedst jelent befektets ellenben kapott rszeseds bekerlsi
49 (beszerzsi) rtke a megsznt rszesedsre jut - a megsznt gazdasgi trsasg
vgleges vagyonmrlege szerinti - sajt tke sszege.
###
(7) Gazdasgi trsasg beolvadsa esetn a kls tulajdonosnl a megsznt
gazdasgi trsasgban lv tulajdoni rszesedst jelent befektets ellenben kapott
49 rszeseds bekerlsi (beszerzsi) rtke a megsznt rszesedsre jut - a megsznt
gazdasgi trsasg vgleges vagyonmrlege szerinti - sajt tke sszege.
###
50. (1) Kvetels fejben tvett eszkz bekerlsi (beszerzsi) rtke az eszkz
50 megllapods, csereszerzds, vagyonfelosztsi javaslat szerinti (szmlzott,
bizonylatolt) rtke.
###

(2) Csere tjn beszerzett eszkz bekerlsi (beszerzsi) rtke az eszkz

50 csereszerzds szerinti rtke, a cserbe adott eszkz eladsi ra.
###
(3) A hitelviszonyt megtestest, kamatoz rtkpapr bekerlsi (beszerzsi) rtke
nem tartalmazhatja a [vtelr rszt kpez, tovbb a kibocstsi okiratban, a
50 csereszerzdsben, a vagyonfelosztsi javaslatban meghatrozott piaci, forgalmi,
beszmtsi rtk rszt kpez] (felhalmozott) kamat sszegt.
###
(4) A trts nlkl (a visszaadsi ktelezettsg nlkl) tvett eszkz bekerlsi
(beszerzsi) rtke az tadnl kimutatott nyilvntarts szerinti (legfeljebb forgalmi,
piaci) rtk, illetve az ajndkknt, hagyatkknt kapott eszkz, tovbb a tbbletknt
50 fellelt (a nem adminisztrcis hibbl szrmaz tbblet-) eszkz esetben az
eszkznek az llomnyba vtel idpontjban ismert piaci rtke.
###
(5) A sajt kiskereskedelmi egysgbe kiszlltott, illetve felhasznlt sajt elllts
termk forgalmi rtke utn fizetend ad, jrulk, termkdj sszege is a termk
50 bekerlsi (beszerzsi) rtknek (ellltsi kltsgnek) rszt kpezi.
###
(6) A pnzgyi lzing keretben tadott, a rszletfizetssel, a halasztott fizetssel
rtkestett s a szerzds szerinti felttelek teljeslsnek meghisulsa miatt ksbb
visszavett, a kt idpont kztt a vev ltal hasznlt eszkz visszavtelkori beszerzsi
50 rtkeknt az eszkz - a lzingbead, illetve az elad ltal killtott helyesbt
szmlban rgztett - piaci rtkt, legfeljebb az eredeti eladsi rt kell figyelembe
venni.
###
(7) A klfldi szkhely vllalkozs magyarorszgi fiktelepnl a mkdshez, a
tartozsok kiegyenltshez rszre biztostott - tartsan rendelkezsre bocstott -, a
35. (6) bekezdse szerint vagyonknt kapott nem pnzbeli hozzjruls szerzds,
50 megllapods szerinti rtke (legfeljebb a vmrtk s az e trvny szerinti egyb
beszerzsi rtk egyttes sszege) minsl bekerlsi (beszerzsi) rtknek.
###
(8) A klfldi szkhely vllalkozs magyarorszgi fiktelepe mkdse sorn, a (7)
bekezdsben foglaltakon tlmenen, beszerzsknt - a 48. (5) bekezdsben
elrtak esetn importbeszerzsknt - kteles elszmolni a klfldi szkhely
vllalkozstl, vagy annak ms fikteleptl kapott eszkz szmla szerinti rtkt. Az
50 gy llomnyba vett eszkz bekerlsi (beszerzsi) rtke - ez esetben is - magban
foglalja mindazon 47-51. szerinti tteleket, amelyek az eszkzhz egyedileg
hozzkapcsolhatk.
###
51. (1) Az eszkz bekerlsi (ellltsi) rtknek rszt kpezik azok a kltsgek,
amelyek
a) az eszkz (termk) ellltsa, zembe helyezse, bvtse, rendeltetsnek
51 megvltoztatsa, talaktsa, eredeti llagnak helyrelltsa sorn kzvetlenl
felmerltek,
###
### 51 b) az ellltssal bizonythatan szoros kapcsolatban voltak, tovbb
c) az eszkzre (termkre) megfelel mutatk, jellemzk segtsgvel elszmolhatk
51
###
### 51 (egyttesen: kzvetlen nkltsg).
(2) Az elvgzett, a nyjtott, a teljestett szolgltats bekerlsi (ellltsi) rtknek
51
###
rszt azok a kltsgek kpezik, amelyek
### 51 a) a szolgltats vgzse, nyjtsa, teljestse sorn kzvetlenl felmerltek,
51 b) a szolgltats vgzsvel, nyjtsval, teljestsvel szoros kapcsolatban voltak,
###
tovbb
###

51

c) a szolgltatsra megfelel mutatk, jellemzk segtsgvel elszmolhatk

51
###
### 51 (egyttesen: kzvetlen nkltsg).
(3) Az ellltsi kltsgek kztt kell elszmolni [s gy a bekerlsi (ellltsi) rtk
rszt kpezi] az idegen vllalkoz ltal megvalstott beruhzshoz a beruhz ltal
biztostott (az idegen vllalkoz fel nem szmlzott) vsrolt anyag bekerlsi
51 (beszerzsi) rtkt, tovbb a sajt elllts termk, nyjtott szolgltats kzvetlen
nkltsgt a vsrolt anyag, a sajt elllts termk tnyleges beptsekor, a
szolgltatsnyjtssal egyidejleg.
###
(4) rtkestsi kltsgeket s az ellltssal kzvetlen kapcsolatba nem hozhat
51 igazgatsi s egyb ltalnos kltsgeket - az eszkzrtkels alapjul szolgl kzvetlen nkltsg nem tartalmazhat.
###
### 51 Az eszkzk rtkcskkense
52. (1) Az immaterilis javaknak, a trgyi eszkzknek a hasznos lettartam vgn
vrhat maradvnyrtkkel cskkentett bekerlsi (beszerzsi, illetve ellltsi) rtkt
52 - a (4) bekezdsben foglaltak kivtelvel - azokra az vekre kell felosztani, amelyekben
ezeket az eszkzket elrelthatan hasznlni fogjk (az rtkcskkens
elszmolsa).
###
(2) Az venknt elszmoland rtkcskkensnek a bekerlsi rtkhez (brutt
rtkhez) vagy a nett rtkhez (a terv szerint elszmolt rtkcskkenssel cskkentett
brutt rtkhez) viszonytott arnyt, vagy a bekerlsi rtknek a teljestmnnyel
arnyos sszegt, illetve az rtkcskkens venknti abszolt sszegt az egyedi
eszkz vrhat hasznlata, ebbl add lettartama, fizikai elhasznldsa s erklcsi
52 avulsa, az adott vllalkozsi tevkenysgre jellemz krlmnyek figyelembevtelvel
kell megtervezni, s azokat a nyilvntartsokon trtn rgztst kveten a
rendeltetsszer hasznlatbavteltl, az zembe helyezstl kell alkalmazni. Az
zembe helyezst hitelt rdeml mdon dokumentlni kell.
###

###

###

(3) Az venknt elszmoland rtkcskkens sszegnek vek kztti - (2) bekezds

szerinti - felosztsnl figyelembe lehet venni az adott eszkz hasznlatval elrt
bevtelt terhel egyb, az eszkz beszerzsvel sszefgg, de bekerlsi rtknek
nem minsl rfordtsokat (az zembe helyezs utni kamatot, a devizahitelek
52 rfolyamvesztesgt), az eszkz folyamatos hasznlatval kapcsolatos karbantartsi
kltsgeket az egyedi eszkznek - az adott vllalkozsi tevkenysgre jellemz
krlmnyek alapjn szmtott - vrhat hasznos lettartamn bell, amennyiben az
sszemrs elvnek rvnyeslse azt indokolja.
(4) Az zleti vagy cgrtket 5 v vagy ennl hosszabb id alatt, a befejezett ksrleti
fejleszts, tovbb a befejezett alapts-tszervezs aktivlt rtkt 5 v vagy ennl
rvidebb id alatt lehet lerni. Az zleti vagy cgrtk megllaptott amortizcis
52 idszakt - a ksbbiek sorn - nem befolysolja az, hogy a nagysgra hat
eszkzk, illetve ktelezettsgek rtke miknt alakult. Amennyiben a vllalkoz az
zleti vagy cgrtket 5 vnl hosszabb id alatt rja le, azt a kiegszt mellkletben
indokolnia kell.

(5) Nem szmolhat el terv szerinti rtkcskkens a fldterlet, a telek (a

bnyamvelsre, veszlyes hulladk trolsra ignybe vett fldterlet, telek
52 kivtelvel), az erd bekerlsi (beszerzsi) rtke utn, s az zembe nem helyezett
beruhzsnl.
###
(6) Nem szabad terv szerinti rtkcskkenst elszmolni a kpzmvszeti alkotsnl,
a rgszeti leletnl, valamint az olyan kp- s hangarchvumnl, illetve egyb
52 gyjtemnynl, egyb eszkznl, amely rtkbl a hasznlat sorn sem veszt, illetve
amelynek rtke - klnleges helyzetbl, egyedi mivoltbl addan - vrl vre n.
###

(7) Terv szerinti rtkcskkenst a mr rendeltetsszeren hasznlatba vett, zembe

52 helyezett immaterilis javak, trgyi eszkzk utn kell elszmolni addig, amg azokat
rendeltetsknek megfelelen hasznljk.
###
###

53. (1) Terven felli rtkcskkenst kell az immaterilis jszgnl, a trgyi eszkznl
elszmolni akkor, ha
a) az immaterilis jszg, a trgyi eszkz (ide nem rtve a beruhzst) knyv szerinti
53 rtke tartsan s jelentsen magasabb, mint ezen eszkz piaci rtke;
53

###
b) a szellemi termk, a trgyi eszkz (idertve a beruhzst is) rtke tartsan
lecskken, mert a szellemi termk, a trgyi eszkz (idertve a beruhzst is) a
53 vllalkozsi tevkenysg vltozsa miatt feleslegess vlt, vagy megronglds,
megsemmisls, illetve hiny kvetkeztben rendeltetsnek megfelelen nem
hasznlhat, illetve hasznlhatatlan;
###
c) a vagyoni rtk jog a szerzds mdosulsa miatt csak korltozottan vagy
egyltaln nem rvnyesthet;
d) a befejezett ksrleti fejleszts rvn megvalsul tevkenysget korltozzk vagy
53
###
megszntetik, illetve az eredmnytelen lesz.
(2) Az (1) bekezds szerint az rtk cskkentst olyan mrtkig kell vgrehajtani, hogy
az immaterilis jszg, a trgyi eszkz, a beruhzs hasznlhatsgnak megfelel, a
mrlegksztskor rvnyes (ismert) piaci rtken szerepeljen a mrlegben.
Amennyiben az immaterilis jszg, a trgyi eszkz, a beruhzs rendeltetsnek
53 megfelelen nem hasznlhat, illetve hasznlhatatlan, megsemmislt vagy hinyzik,
azt az immaterilis javak, a trgyi eszkzk, a beruhzsok kzl - a terven felli
rtkcskkens elszmolsa utn - ki kell vezetni.
###

53

###

###

(3) Ha a vllalkoz szempontjbl meghatroz jelentsg trgyi eszkznl az

venknt elszmolsra kerl rtkcskkens megllaptsakor (megtervezsekor)
figyelembe vett krlmnyekben (az adott eszkz hasznlatnak idtartamban, az
53 adott eszkz rtkben s a vrhat maradvnyrtkben) - az (1) bekezdsben
foglaltakon kvli - lnyeges vltozs kvetkezett be, akkor a terv szerint elszmolsra
kerl rtkcskkens megvltoztathat, de a vltozs eredmnyre gyakorolt
szmszerstett hatst a kiegszt mellkletben be kell mutatni.
(4) Nem szmolhat el terv szerinti, illetve terven felli rtkcskkens a mr teljesen
53 lert, illetve a tervezett maradvnyrtket elrt immaterilis jszgnl, trgyi eszkznl.

###
### 53 Az eszkzk rtkvesztse
54. (1) A gazdasgi trsasgban lv tulajdoni rszesedst jelent befektetsnl fggetlenl attl, hogy az a forgeszkzk, illetve a befektetett pnzgyi eszkzk
54 kztt szerepel - rtkvesztst kell elszmolni, a befektets knyv szerinti rtke s
piaci rtke kztti - vesztesgjelleg - klnbzet sszegben, ha ez a klnbzet
tartsnak mutatkozik s jelents sszeg.
###
(2) Az (1) bekezds szerinti befektets piaci rtke meghatrozsakor figyelembe kell
venni:
a) a gazdasgi trsasg tarts piaci megtlst, a piaci megtls tendencijt, a
54 befektets (felhalmozott) osztalkkal cskkentett tzsdei, tzsdn kvli rfolyamt,
annak tarts tendencijt,
###
### 54 b) a megszn gazdasgi trsasgnl a vrhatan megtrl sszeget,
54 c) a gazdasgi trsasg sajt tkje s a jegyzett tkje, illetve a befektets knyv
###
szerinti rtke s nvrtke arnyt.
###

54

(3) Amennyiben az (1) bekezds szerinti befektetsnek a (2) bekezds

figyelembevtelvel meghatrozott, mrlegksztskori piaci rtke jelentsen s
tartsan magasabb, mint a befektets knyv szerinti rtke, a klnbzettel a korbban
54 elszmolt rtkvesztst visszarssal cskkenteni kell. Az rtkveszts visszarsval a
befektets knyv szerinti rtke nem haladhatja meg a 62. (1) bekezds szerinti
beszerzsi rtket.
###
(4) A hitelviszonyt megtestest, egy vnl hosszabb lejrat rtkpaprnl - fggetlenl
attl, hogy az a forgeszkzk, illetve a befektetett pnzgyi eszkzk kztt szerepel rtkvesztst kell elszmolni, ha a hitelviszonyt megtestest rtkpapr knyv szerinti
54 rtke s - (felhalmozott) kamatot nem tartalmaz - piaci rtke kztti klnbzet
vesztesgjelleg, tartsnak mutatkozik s jelents sszeg.
###
(5) A (4) bekezds szerinti rtkpapr piaci rtke meghatrozsakor figyelembe kell
venni:
a) az rtkpapr (felhalmozott) kamattal cskkentett tzsdei, tzsdn kvli rfolyamt,
54
###
piaci rtkt, annak tarts tendencijt,
b) az rtkpapr kibocstjnak piaci megtlst, a piaci megtls tendencijt, azt,
54 hogy a kibocst a lejratkor, a bevltskor a nvrtket (s a felhalmozott kamatot)
vrhatan megfizeti-e, illetve milyen arnyban fizeti majd meg.
###
###

54

(6) Amennyiben a (4) bekezds szerinti rtkpapr mrlegksztskori piaci rtke

jelentsen s tartsan magasabb, mint a knyv szerinti rtke, a klnbzettel a
korbban elszmolt rtkvesztst visszarssal cskkenteni kell. Az rtkveszts
visszarsval az rtkpapr knyv szerinti rtke nem haladhatja meg a 62. (1)
54 bekezdse szerinti beszerzsi rtket, illetve ha a beszerzsi rtk magasabb a
nvrtknl (nvrtk felett vsrolt rtkpaprnl), az rtkveszts visszarsval az
rtkpapr knyv szerinti rtke nem haladhatja meg az adott rtkpapr nvrtkt.
###

###

(7) A klfldi pnzrtkre szl, tulajdoni rszesedst jelent befektetsnl, illetve a

hitelviszonyt megtestest (4) bekezds szerinti rtkpaprnl az (1), illetve a (4)
bekezds szerinti rtkveszts sszegt, a (3), illetve a (6) bekezds szerinti
54 rtkveszts visszarst devizban kell megllaptani, majd a nyilvntartsi
devizarfolyamon kell azt forintra tszmtva a pnzgyi mveletek rfordtsai, illetve
bevtelei kztt elszmolni. Ezt kveten kell a 60. szerinti rfolyamvltozs hatst
megllaptani.
55. (1) A vev, az ads minstse alapjn az zleti v mrlegfordulnapjn fennll
s a mrlegkszts idpontjig pnzgyileg nem rendezett kvetelsnl (idertve a
hitelintzetekkel, pnzgyi vllalkozsokkal szembeni kvetelseket, a klcsnknt, az
ellegknt adott sszegeket, tovbb a bevtelek aktv idbeli elhatrolsa kztt lv
55 kvetelsjelleg tteleket is) rtkvesztst kell elszmolni - a mrlegkszts
idpontjban rendelkezsre ll informcik alapjn - a kvetels knyv szerinti rtke
s a kvetels vrhatan megtrl sszege kztti - vesztesgjelleg - klnbzet
sszegben, ha ez a klnbzet tartsnak mutatkozik s jelents sszeg.

###
(2) A vevnknt, az adsonknt kissszeg kvetelseknl - a vevk, az adsok
egyttes minstse alapjn - az rtkveszts sszege ezen kvetelsek
55 nyilvntartsba vteli rtknek szzalkban is meghatrozhat.
###
(3) Amennyiben a vev, az ads minstse alapjn a kvetels vrhatan megtrl
sszege jelentsen meghaladja a kvetels knyv szerinti rtkt, a klnbzettel a
korbban elszmolt rtkvesztst visszarssal cskkenteni kell. Az rtkveszts
55 visszarsval a kvetels knyv szerinti rtke nem haladhatja meg a 65. (1)-(3)
bekezdse szerinti nyilvntartsba vteli (devizakvetels esetn a 60. szerinti
rfolyamon szmtott) rtkt.
###

(4) A kvetelsek eredeti, a 65. (1)-(3) bekezdse szerinti nyilvntartsba vteli

(devizakvetels esetn a 60. szerinti rfolyamon szmtott) rtkt, az zleti vben
55 elszmolt, illetve visszart, a halmozottan elszmolt rtkveszts sszegt - legalbb a
mrlegttelek szerinti megbontsban - a kiegszt mellkletben be kell mutatni.
###
56. (1) Ha a vsrolt kszlet (anyag, ru) bekerlsi (beszerzsi), illetve knyv
szerinti rtke jelentsen s tartsan magasabb, mint a mrlegksztskor ismert
tnyleges piaci rtke, akkor azt a mrlegben a tnyleges piaci rtken, ha pedig a
sajt termels kszlet (befejezetlen termels, flksz s ksztermk, llat) bekerlsi
(ellltsi), illetve knyv szerinti rtke jelentsen s tartsan magasabb, mint a
56 mrlegksztskor ismert s vrhat eladsi ra, akkor azt a mrlegben a mg
vrhatan felmerl kltsgekkel cskkentett, vrhat tmogatsokkal nvelt eladsi
ron szmtott rtken kell kimutatni, a kszlet rtkt a klnbzetnek
rtkvesztsknti elszmolsval kell cskkenteni.
###
(2) A vsrolt kszlet bekerlsi (beszerzsi), illetve knyv szerinti rtkt, illetve a sajt
termels kszlet bekerlsi (ellltsi) rtkt - az (1) bekezdsben foglaltakon
tlmenen - cskkentetten kell a mrlegben szerepeltetni, ha a kszlet a vonatkoz
elrsoknak (szabvny, szlltsi felttel, szakmai elrs stb.), illetve eredeti
rendeltetsnek nem felel meg, ha megrongldott, ha felhasznlsa, rtkestse
ktsgess vlt, ha feleslegess vlt. A kszlet rtknek cskkentst - a
56 klnbzetnek rtkvesztsknti elszmolsval - ez esetben addig a mrtkig kell
elvgezni, hogy a kszlet a hasznlhatsgnak (az rtkesthetsgnek) megfelel,
mrlegksztskor, illetve a minsts elvgzsekor rvnyes (ismert) piaci rtken
(legalbb haszonanyagron, illetve hulladkrtken) szerepeljen a mrlegben.
###
(3) Az (1)-(2) bekezds szerinti rtkveszts sszege a - fajlagosan kis rtk 56 kszleteknl a vllalkoz ltal kialaktott kszletcsoportok knyv szerinti rtknek
arnyban is meghatrozhat.
###
(4) Amennyiben a kszlet piaci rtke jelentsen s tartsan meghaladja knyv szerinti
rtkt, a klnbzettel a korbban elszmolt rtkvesztst visszarssal cskkenteni
56 kell. Az rtkveszts visszarsval a kszlet knyv szerinti rtke nem haladhatja meg
a 62. (2)-(3) bekezdse szerinti bekerlsi rtket.
###
### 56 A mrlegben szerepl eszkzk s forrsok rtkelse
57. (1) A befektetett eszkzket, a forgeszkzket - a 60-62. -ban foglaltak
figyelembevtelvel - a 47-51. szerinti bekerlsi rtken kell rtkelni, cskkentve
57 azt az 52-56. szerint alkalmazott lersokkal, nvelve azt a (2) bekezds szerinti
visszars sszegvel.
###
(2) Amennyiben az 53-56. szerint alkalmazott lersok miatt az (1) bekezds szerinti
eszkzk knyv szerinti rtke alacsonyabb ezen eszkzk eredeti bekerlsi
rtknl s az alacsonyabb rtken val rtkels (immaterilis javaknl, trgyi
eszkzknl a terven felli rtkcskkens, egyb eszkzknl az rtkveszts
elszmols) okai mr nem, illetve csak rszben llnak fenn, az 53-56. szerinti
lersokat meg kell szntetni (immaterilis javaknl, trgyi eszkzknl a mr elszmolt
terven felli rtkcskkens, egyb eszkzknl az elszmolt rtkveszts sszegnek
57 cskkentsvel), - a megbzhat s vals sszkp rdekben - az eszkzt piaci
rtkre, legfeljebb a nyilvntartsba vtelkor megllaptott, a 47-51. szerinti
bekerlsi rtkre, immaterilis jszgnl, trgyi eszkznl a terv szerinti
rtkcskkens figyelembevtelvel meghatrozott nett rtkre az egyb
bevtelekkel szemben vissza kell rtkelni (visszars).
###

###

(3) Amennyiben az 58. (5) bekezdse szerinti befektetett eszkz piaci rtke
jelentsen meghaladja a (2) bekezds szerinti visszars utni knyv szerinti rtket (a
nyilvntartsba vtelkor megllaptott, a 47-51. szerinti bekerlsi rtket, illetve
immaterilis jszgnl, trgyi eszkznl a terv szerinti rtkcskkens
figyelembevtelvel meghatrozott nett rtket), ezen eszkz - az 58-59. elrsai
57 szerint - piaci rtken is felvehet. Ez esetben a bekerlsi rtk, illetve immaterilis
jszgnl, trgyi eszkznl a terv szerinti rtkcskkens figyelembevtelvel
meghatrozott nett rtk s a piaci rtk klnbzett az eszkzk kztt
rtkhelyesbtsknt, a forrsok kztt - az rtkhelyesbts sszegvel azonos
sszegben - rtkelsi tartalkknt lehet kimutatni.

58. (1) Amennyiben a vllalkoz l az 57. (3) bekezdse szerinti lehetsggel,

illetve ktelez az 57. (2) bekezdse szerinti visszars, akkor a piaci rtkelsbe
58 bevont, illetve a visszarssal rintett eszkzk esetben a leltrnak - tbbek kztt tartalmaznia kell:
###
### 58 a) az egyedi eszkz mrlegfordulnapi piaci rtkt;
b) az egyedi eszkznek e trvny szerint elszmolt rtkcskkenssel, rtkvesztssel
58 cskkentett, a (2) bekezds szerinti visszarssal nvelt bekerlsi rtkt (knyv
szerinti nett rtkt);
###
### 58 c) az a)-b) pontok szerinti rtkek klnbzett.
(2) Amennyiben az zleti v mrlegfordulnapjn az egyedi eszkz piaci rtke
jelentsen meghaladja a knyv szerinti rtkt, immaterilis jszgnl, trgyi eszkznl
a terv szerinti rtkcskkens figyelembevtelvel meghatrozott nett rtkt, akkor a
58 klnbzet sszegvel - a (3) bekezdsben foglaltak figyelembevtelvel - cskkenteni
kell az elszmolt terven felli rtkcskkens, az elszmolt rtkveszts sszegt s
az egyb bevtelekkel szemben nvelni kell az adott eszkz knyv szerinti rtkt.
###
(3) A (2) bekezds szerinti klnbzettel a knyv szerinti rtket az adott eszkz
nyilvntartsba vtelekor szmtsba vett rtkig - a 47-51. szerinti bekerlsi
rtke sszegig, immaterilis jszgnl, trgyi eszkznl a terv szerinti
58 rtkcskkens figyelembevtelvel meghatrozott nett rtkig - kell nvelni
(visszars sszege). A visszars sszege nem lehet tbb, mint a korbban terven
felli rtkcskkensknt, rtkvesztsknt elszmolt sszeg.
###
(4) Amennyiben az zleti v mrlegfordulnapjn az egyedi eszkz piaci rtke
alacsonyabb a knyv szerinti rtknl, akkor az gy mutatkoz klnbzetet az 53. 58 ban, illetve a 54. (1), (4), az 55. (1), (2) bekezdsben foglaltak figyelembevtelvel
kell rendezni.
###

###

(5) Amennyiben a vllalkoz tevkenysgt tartsan szolgl vagyoni rtk jog,

szellemi termk, trgyi eszkz (kivve a beruhzsokat, a beruhzsra adott
ellegeket), tulajdoni rszesedst jelent befektets piaci rtke jelentsen meghaladja
58 az adott eszkznek a (2) bekezds szerinti visszars utni knyv szerinti (bekerlsi)
rtkt, a piaci rtk s a visszars utni knyv szerinti (bekerlsi) rtk kztti
klnbzet a mrlegben az eszkzk kztt "rtkhelyesbts"-knt, a sajt tkn bell
"rtkelsi tartalk"-knt kimutathat.

(6) A knyvekben az rtkhelyesbts sszegt s annak vltozsait egyedi

eszkznknt elklntetten kell nyilvntartani.
(7) Amennyiben az (5) bekezds szerint egyedi eszkznknt meghatrozott
58 rtkhelyesbts sszege jelentsen eltr az elz zleti v mrlegfordulnapjn
kimutatott rtkhelyesbts sszegtl, a leltrral altmasztott klnbzet
###
###

58

a) nveli az rtkhelyesbts sszegt az rtkelsi tartalkkal szemben, ha a trgyvi

58 rtkhelyesbts rtke meghaladja az elz vit,
###

b) cskkenti az rtkhelyesbts sszegt az rtkelsi tartalkkal szemben, ha a

trgyvi rtkhelyesbts rtke alacsonyabb az elz vinl, legfeljebb az elz zleti
58 v mrlegfordulnapjn kimutatott rtkhelyesbts sszegig.
###
(8) Amennyiben az zleti v mrlegfordulnapjn az (5) bekezds szerinti eszkz piaci
rtke alacsonyabb knyv szerinti (bekerlsi) rtknl, immaterilis jszgnl, trgyi
eszkznl a terv szerinti rtkcskkens figyelembevtelvel meghatrozott nett
rtknl, az adott eszkz (7) bekezds b) pontja szerint elszmolt rtkhelyesbtst
58 meghalad klnbzettel - az 53. -ban, illetve az 54. (1), (4), az 55. (1), (2)
bekezdsben foglaltak szerint - a knyv szerinti (bekerlsi) rtket kell terven felli
rtkcskkens, rtkveszts elszmolsval cskkenteni.
###
(9) Az (5) bekezds szerinti eszkzk knyvekbl trtn kivezetsekor az egyedi
58 eszkzhz kapcsold, elklntetten nyilvntartott rtkhelyesbtst is ki kell vezetni
az rtkelsi tartalkkal szemben.
###

###

59. (1) A kiegszt mellkletben be kell mutatni az rtkhelyesbtsek nyit rtkt,

nvekedst, cskkenst, zr rtkt legalbb vagyoni rtk jogok, szellemi
termkek, ingatlanok, idertve az ingatlanokhoz kapcsold vagyoni rtk jogokat is,
59 mszaki berendezsek, gpek, jrmvek, tovbb egyb berendezsek, felszerelsek,
jrmvek, tenyszllatok, tarts tulajdoni rszesedst jelent befektetsek
rszletezsben. A kiegszt mellkletben ismertetni kell a piaci rtken trtn
rtkels alkalmazott elveit s mdszereit.

(2) Az rtkhelyesbtsek megllaptsnak, elszmolsnak szablyszersgt a

knyvvizsglnak a ktelez knyvvizsglat keretben ellenriznie kell. Amennyiben a
59 knyvvizsglat a 155. (3) bekezdse alapjn nem ktelez, az rtkels
fellvizsglatval fggetlen knyvvizsglt kell megbzni.
###
60. (1) A valutapnztrba bekerl valutakszletet, a devizaszmlra kerl devizt, a
klfldi pnzrtkre szl kvetelst, befektetett pnzgyi eszkzt, rtkpaprt, illetve
ktelezettsget a bekerls napjra, illetve a szerzds szerinti teljests napjra
vonatkoz - a (4)-(6) bekezds szerinti - devizarfolyamon tszmtott forintrtken kell
60 a knyvviteli nyilvntartsba felvenni, kivve a forintrt vsrolt valutt, devizt, amelyet
a fizetett sszegben kell felvenni, s amelynl a tnylegesen fizetett forint alapjn kell a
nyilvntartsba vteli rfolyamot meghatrozni.
###
(2) A mrlegben a valutapnztrban lv valutakszletet, a devizaszmln lv devizt,
tovbb a klfldi pnzrtkre szl - az 54-55. szerint minstett - minden
kvetelst, befektetett pnzgyi eszkzt, rtkpaprt, illetve ktelezettsget az zleti v
mrlegfordulnapjra vonatkoz - a (4)-(6) bekezds szerinti - devizarfolyamon
60 tszmtott forintrtken kell kimutatni, amennyiben a mrlegfordulnapi rtkelsbl
add klnbzetnek a klfldi pnzrtkre szl eszkzkre, ktelezettsgekre, illetve
az eredmnyre gyakorolt hatsa jelents.
###
(3) A valutapnztrban lv valutakszletnek, a devizaszmln lv deviznak, tovbb
a klfldi pnzrtkre szl kvetelsnek, befektetett pnzgyi eszkznek,
60 rtkpaprnak, illetve ktelezettsgnek az zleti v mrlegfordulnapjra vonatkoz (2)
bekezds szerinti rtkelse eltti knyv szerinti rtke s az rtkelskori forintrtke
kztti klnbzetet:
###
a) amennyiben az sszevontan vesztesg, egyenlegben a pnzgyi mveletek egyb
rfordtsai kztt kell rfolyamvesztesgknt elszmolni,
b) amennyiben az sszevontan nyeresg, egyenlegben a pnzgyi mveletek egyb
60 bevtelei kztti elszmols utn a kvetkez zleti v(ek) rfolyamvesztesgnek
fedezetre idbelileg el kell hatrolni.
###
###

60

(4) A valutakszlet, a devizaszmln lv deviza, a klfldi pnzrtkre szl kvetels,

befektetett pnzgyi eszkz, rtkpapr (egytt: klfldi pnzrtkre szl eszkz),
illetve ktelezettsg (1)-(2) bekezds szerinti forintrtknek meghatrozsakor a
60 valutt, a devizt - a vlasztott - hitelintzet ltal meghirdetett devizavteli s
devizaeladsi rfolyamnak tlagn, vagy a Magyar Nemzeti Bank ltal kzztett,
hivatalos devizarfolyamon kell forintra tszmtani.
###
(5) A (4) bekezdsben elrt devizarfolyam hasznlattl el kell trni, ha a hitelintzet,
illetve a Magyar Nemzeti Bank ltal nem jegyzett s nem konvertibilis valutt, ilyen
valutra szl eszkzket s ktelezettsgeket kell forintra tszmtani. Ez esetben a
valuta szabadpiaci rfolyamn (ennek hinyban orszgos napilapban a vilg
valutinak rfolyamrl kzztett tjkoztat adatai alapjn), a vlasztott hitelintzet
60 vagy a Magyar Nemzeti Bank ltal jegyzett devizra tszmtott rtket kell a
hitelintzet ltal jegyzett deviza devizavteli s devizaeladsi rfolyamnak tlagn
vagy a Magyar Nemzeti Bank ltal kzztett, hivatalos devizarfolyamn forintra
tszmtani.
###

###

(6) A klfldi pnzrtkre szl eszkzk s ktelezettsgek forintra trtn

tszmtsnl a devizavteli s devizaeladsi rfolyam tlaga helyett valamennyi
klfldi pnzrtkre szl eszkz s ktelezettsg egysgesen rtkelhet devizavteli
vagy csak devizaeladsi rfolyamon is - a (4) bekezds szerinti rtkelstl eltr
60 rtkelsbl add klnbzetnek a kiegszt mellkletben trtn bemutatsa
mellett -, ha a (4) bekezds szerinti rtkelstl trtn eltrsnek az eszkzkreforrsokra, illetve az eredmnyre gyakorolt hatsa jelents s emiatt a megbzhat s
vals sszkp kvetelmnye a (4) bekezds szerint trtn rtkels mellett nem
teljeslne.

(7) Amennyiben jogszably lehetv teszi, hogy devizabelfldi gyfelek szerzdses

kapcsolataikban az ellenrtket, illetve annak trleszt sszegeit devizaalapon
60 llaptsk meg, akkor ezen szerzdsek alapjn a devizaalap kvetelsek, illetve
ktelezettsgek forintrtkben trtn knyvviteli nyilvntartsba vtelnl, tovbb
mrlegfordulnapi rtkelsnl az (1)-(6) bekezdsben foglaltakat kell alkalmazni.
###
61. (1) A hitelviszonyt megtestest, rvid lejrat (ven belli, illetve egyves
lejrat) rtkpapr beszerzsi rtken (a vtelr rszt kpez kamattal cskkentett
61 vtelron) rtkelhet mindaddig, amg a kibocst a lejratkor, a bevltskor
vrhatan a nvrtket (s a felhalmozott kamatot) megfizeti.
###
(2) A forgeszkzk kztt kimutatott hitelviszonyt megtestest rtkpapr, tulajdoni
rszesedst jelent befektets bekerlsi rtke a beszerzshez kapcsoldan fizetett
61 (elszmolt) bizomnyi dj, a vsrolt vteli opci dja nlkl is meghatrozhat.
###
62. (1) Tulajdoni rszesedst jelent befektetseknl, tovbb hitelviszonyt
megtestest rtkpaproknl bekerlsi rtk a 47-50. szerinti ttelek, vagy
62 csoportos nyilvntarts esetn a beszerzsi rtkek alapjn szmtott tlagos
(slyozott) beszerzsi r, vagy a FIFO mdszer szerint meghatrozott beszerzsi r.
###

###

(2) Vsrolt kszleteknl (anyag, ru) bekerlsi rtk a 47-50. szerinti ttelek, vagy
a beszerzsi rtkek alapjn szmtott tlagos (slyozott) beszerzsi r, vagy a FIFO
mdszer szerint meghatrozott bekerlsi rtk; sajt termels kszleteknl
62 (befejezetlen termels, flksz s ksztermk, llatok) ellltsi kltsg az 51.
szerinti ellltsi kltsg, vagy az utkalkulcival meghatrozott, illetve a norma
szerinti kzvetlen nkltsg, vagy a FIFO mdszer szerint meghatrozott ellltsi
kltsg.

(3) A befejezetlen ptsi-szerelsi, illetve technolgiai szerelsi munka bekerlsi

rtke a kalkulcis egysg sszes elszmolt kzvetlen kltsgbl a megrendelvel
mg el nem szmolt, de tnylegesen elvgzett munkk kzvetlen nkltsge, amely
62 utkalkulcival, tovbb - a megrendel igazolsa alapjn - a teljestsi fok alapjn
arnyostssal is meghatrozhat. A kalkulcis egysg egy szerzds szerinti
munknl (egy ltestmnynl) nagyobb egysg nem lehet.
###
(4) Valutakszleteknl, devizakszleteknl bekerlsi rtk a beszerzskori rfolyamon
62 szmtott forintrtk, vagy az tlagos (slyozott) beszerzsi rfolyamon, vagy a FIFO
mdszer szerinti rfolyamon szmtott forintrtk.
###
(5) Az (1)-(4) bekezds szerinti eszkzknl knyv szerinti rtk az (1)-(4) bekezds
62 szerinti bekerlsi rtk, cskkentve a mr elszmolt rtkvesztssel, nvelve az
rtkveszts visszart sszegvel.
###

###

63. (1) A mrlegben a 25. (2)-(8) bekezdse szerint meghatrozott immaterilis

jszgot a 47-51. szerinti bekerlsi rtken, illetve ezen bekerlsi rtknek az 5253. szerint elszmolt terv szerinti s terven felli rtkcskkensi lerssal
cskkentett, a terven felli rtkcskkensi lers visszart sszegvel nvelt, knyv
63 szerinti rtkn, az immaterilis javakra adott elleget az tutalt - a levonhat
elzetesen felszmtott ltalnos forgalmi adt nem tartalmaz - sszegben, illetve a
mr elszmolt rtkvesztssel cskkentett, az rtkveszts visszart sszegvel nvelt
knyv szerinti rtkn kell kimutatni.
(2) A vagyoni rtk jog s a szellemi termk knyv szerinti rtkt meghalad - az 58.
alapjn meghatrozott - piaci rtkt az immaterilis javak rtkhelyesbtseknt
63 kln kell kimutatni a sajt tke rszt kpez rtkelsi tartalkkal azonos sszegben.

###

###

(3) A mrlegben a 26. (2)-(7) bekezdse szerint meghatrozott trgyi eszkzt,

tenyszllatot s beruhzst a 47-51. szerinti bekerlsi rtknek az 52-53.
szerint elszmolt terv szerinti s terven felli rtkcskkensi lerssal cskkentett, a
terven felli rtkcskkensi lers visszart sszegvel nvelt knyv szerinti rtkn, a
63 beruhzsokra adott elleget az tutalt - a levonhat elzetesen felszmtott ltalnos
forgalmi adt nem tartalmaz - sszegben, illetve a mr elszmolt rtkvesztssel
cskkentett, az rtkveszts visszart sszegvel nvelt knyv szerinti rtkn kell
kimutatni.
(4) A 26. (2)-(6) bekezdse szerint meghatrozott trgyi eszkz, tenyszllat terv
szerinti rtkcskkens figyelembevtelvel megllaptott nett rtkt meghalad - az
63 58. szerint meghatrozott - piaci rtkt a trgyi eszkzk rtkhelyesbtseknt
kln kell kimutatni a sajt tke rszt kpez rtkelsi tartalkkal azonos sszegben.

###
64. (1) A mrlegben a gazdasgi trsasgban lv tulajdoni rszesedst jelent
befektetst - fggetlenl attl, hogy az a forgeszkzk, illetve a befektetett pnzgyi
64 eszkzk kztt szerepel - a 62. (1) bekezdse szerinti bekerlsi rtken, illetve a
mr elszmolt rtkvesztssel cskkentett, az rtkveszts visszart sszegvel nvelt,
knyv szerinti rtken kell kimutatni.
###
(2) A mrlegben a hitelviszonyt megtestest, egy vnl hosszabb lejrat rtkpaprt fggetlenl attl, hogy az a forgeszkzk, illetve a befektetett pnzgyi eszkzk
64 kztt szerepel - a 62. (1) bekezdse szerinti bekerlsi rtken, illetve a mr
elszmolt rtkvesztssel cskkentett, az rtkveszts visszart sszegvel nvelt,
knyv szerinti rtken kell kimutatni.
###
(3) A gazdasgi trsasgban lv - 27. (2), (4) bekezdse szerinti - tulajdoni
rszesedst jelent befektets bekerlsi rtkt meghalad piaci rtkt a befektetett
64 pnzgyi eszkzk rtkhelyesbtseknt kln kell kimutatni a sajt tke rszt
kpez rtkelsi tartalkkal azonos sszegben.
###

65. (1) A mrlegben a kvetelst (idertve a hitelintzetekkel, a pnzgyi

vllalkozsokkal szembeni kvetelseket, a pnzeszkzket, a klcsnknt, az
ellegknt adott sszegeket is) - fggetlenl attl, hogy az a forgeszkzk, illetve a
65 befektetett pnzgyi eszkzk kztt szerepel - az elfogadott, az elismert sszegben,
illetve a mr elszmolt rtkvesztssel cskkentett, az rtkveszts visszart
sszegvel nvelt, knyv szerinti rtken kell kimutatni.
###
(2) A mrlegben a klfldi pnzrtkre szl kvetelst az elfogadott, az elismert
devizasszegnek a szerzds szerinti teljestskori (illetve mrlegfordulnapi), a 60.
szerinti rfolyamn, illetve a mr elszmolt, devizban meghatrozott rtkveszts
65 nyilvntartsi rfolyamn cskkentett, az rtkveszts devizban visszart sszegnek
a nyilvntartsi rfolyamon szmtott rtkvel nvelt, knyv szerinti rtken kell
kimutatni.
###
(3) A pnzgyi lzinggel kapcsolatos - a 27. (3), (5), (6) bekezdse szerint kimutatott kvetels sszege nem foglalja magban a pnzgyi lzinggel kapcsolatosan jr
65 kamat sszegt. Az ilyen cmen felvett kvetels sszegt a megfizetett lzingdjnak a
lzingszerzdsben meghatrozott trleszts sszegvel cskkentetten kell a mrlegbe
belltani.
###
(4) A mrlegben a kvetels fedezetre kapott vltt a leszmtolsig, az truhzsig, a
pnzgyi rendezsig a kvetels (1)-(2) bekezdse szerinti elfogadott, elismert rtkn,
65 illetve a mr elszmolt rtkvesztssel cskkentett s az rtkveszts visszart
sszegvel nvelt knyv szerinti rtken kell kimutatni.
###
(5) A mrlegben a 29. (6)-(8) bekezdse szerinti egyb kvetelst a jr, az ignyelt,
a fizetett sszegben, az tvett rtken, illetve a mr elszmolt rtkvesztssel
65 cskkentett, az rtkveszts visszart sszegvel nvelt, knyv szerinti rtken kell
kimutatni.
###
(6) A mrlegben a kvetelst az (1)-(5) bekezds szerinti, knyv szerinti rtken addig
kell kimutatni, amg azt pnzgyileg vagy egyb mdon (a Polgri Trvnyknyv
65 szerinti beszmtssal, eszkztadssal) nem rendeztk, vltval ki nem egyenltettk,
illetve amg azt el nem engedtk vagy behajthatatlan kvetelsknt le nem rtk.
###
(7) A mrlegben behajthatatlan kvetelst nem lehet kimutatni. A rszben vagy
egszben behajthatatlan kvetelst - devizakvetels esetn a devizajogszablyok
65 elrsainak megtartsval - legksbb a mrlegksztskor - a mrlegkszts
idpontjban rendelkezsre ll informcik alapjn - az zleti v hitelezsi
vesztesgeknt le kell rni.
###
66. (1) A mrlegben a 28. (2)-(3) bekezdse szerinti kszletet a 62. (2) s (3)
bekezdse szerinti bekerlsi rtken, illetve az 56. szerint elszmolt rtkvesztssel
cskkentett, az rtkveszts visszart sszegvel nvelt, knyv szerinti rtken, a
kszletekre adott elleget az tutalt - a levonhat elzetesen felszmtott ltalnos
66 forgalmi adt nem tartalmaz - sszegben, illetve a mr elszmolt rtkvesztssel
cskkentett, az rtkveszts visszart sszegvel nvelt, knyv szerinti rtken kell
kimutatni.
###
(2) A mrlegben a pnztr, csekkek rtkeknt az zleti v mrlegfordulnapjn a
pnztrban lv forintpnzkszlet rtkt, a valutakszlet 60. (2) bekezdse szerint
66 tszmtott forintrtkt, az elektronikus pnzeszkzk rtkt, a kapott csekkek
rtkt kell kimutatni.
###
(3) A mrlegben a bankbettek rtkeknt az zleti v mrlegfordulnapjn a
hitelintzetnl elhelyezett forintbett bankkivonattal egyez rtkt, tovbb a
66 devizaszmln lv deviza bankkivonattal egyez rtknek a 60. (2) bekezdse
szerint tszmtott forintrtkt kell kimutatni, fggetlenl attl, hogy azokat belfldi
vagy klfldi hitelintzetben helyeztk el.
###

###

67. (1) A sajt tkt, a cltartalkot, a ktelezettsgeket a mrlegben - a 60. -ban

foglaltak figyelembevtelvel - knyv szerinti rtken kell kimutatni.
(2) A mrlegben - a sajt tke elemei kztt - kln ttelben negatv eljellel kell
szerepeltetni a jegyzett, de mg be nem fizetett tke rtkt, idertve a kedvezmnyes
67 ron kibocstott dolgozi rszvnyek, dolgozi zletrszek rtknek a dolgozkat
terhel, ltaluk mg nem rendezett hnyadnak megfelel rtkt is.
67

###

###

68. (1) Ha a ktelezettsg visszafizetend sszege nagyobb a kapott sszegnl, a

visszafizetend sszeget a mrlegben - jogcmnek megfelelen - a ktvnykibocsts
miatti tartozsok, az egyb ktelezettsgek vagy a vlttartozsok kztt kell kimutatni
68 a ktelezettsg visszafizetsnek idpontjig, s a kiegszt mellkletben be kell
mutatni. A fizetend kamatknt elszmolt klnbzetbl a trgyvet kvet zleti
v(ek)et terhel sszeget az aktv idbeli elhatrolsok kztt kell llomnyba venni, s
idarnyosan kell elszmolni.

(2) A pnzgyi lzinggel kapcsolatos - a 42. (5) bekezdse szerinti - ktelezettsg

sszegt a megfizetett lzingdjnak a lzingszerzdsben meghatrozott trleszts
68 sszegvel cskkentetten kell a mrlegbe belltani. Az ilyen cmen felvett
ktelezettsg sszege nem foglalja magban a pnzgyi lzinggel kapcsolatosan
fizetend kamat sszegt.
###
(3) A vevtl forintban kapott elleget a tnylegesen befolyt sszegben, a devizban
kapott elleget a 60. szerint forintra tszmtott sszegben kell a mrlegben kimutatni
68 a szerzds szerinti teljestst kvet elszmolsig, az elleg visszautalsig, illetve
egyb bevtelknti elszmolsig.
###
(4) A forintban felvett hitelt, klcsnt a tnylegesen folystott, illetve a trlesztsekkel
cskkentett sszegben, a devizban felvett hitelt, klcsnt a tnylegesen folystott
68 deviza, illetve a trlesztsekkel cskkentett deviza 60. szerint forintra tszmtott
sszegben kell a mrlegben kimutatni.
###
(5) Az ruszlltsbl, a szolgltats teljestsbl szrmaz, ltalnos forgalmi adt is
68
###
tartalmaz
### 68 a) forintban teljestend ktelezettsget az elismert, szmlzott sszegben,
b) devizban teljestend ktelezettsget - kivve, ha az ellenrtk kiegyenltse a 48.
68 (7) bekezdsnek c) pontja alapjn exportruval trtnik - az elismert, szmlzott
devizasszegnek a 60. szerint forintra tszmtott sszegben
###
kell a mrlegben kimutatni mindaddig, amg azt pnzeszkzzel, vltval,
68 eszkztadssal, a Polgri Trvnyknyv szerinti beszmtssal ki nem egyenltettk,
rendkvli, illetve halasztott bevtelknt el nem szmoltk.
###
(6) A forintban fennll vlttartozsokat a fizetend forintsszegben, a devizban
68 fennll vlttartozsokat a devizasszegnek a 60. szerint forintra tszmtott
sszegben kell a mrlegben - az (1) bekezds figyelembevtelvel - kimutatni.
###
### 68 A mrlegttelek altmasztsa leltrral
69. (1) A knyvek zleti v vgi zrshoz, a beszmol elksztshez, a mrleg
tteleinek altmasztshoz olyan leltrt kell sszelltani s e trvny elrsai szerint
megrizni, amely ttelesen, ellenrizhet mdon tartalmazza - a (3) bekezds
69 figyelembevtelvel - a vllalkoznak a mrleg fordulnapjn meglv eszkzeit s
forrsait mennyisgben s rtkben.
###

###

(2) Ha a vllalkoz a szmviteli alapelveknek megfelel mennyisgi nyilvntartst nem

vezet, vagy e nyilvntartst nem folyamatosan vezeti, akkor a leltrba bekerl adatok
valdisgrl - a leltr sszelltst megelzen - leltrozssal kteles meggyzdni,
s az zleti v mrlegfordulnapjra vonatkoz leltrozst mennyisgi felvtellel, illetve
69 - a (3) bekezdsben foglaltak kivtelvel - a csak rtkben kimutatott eszkzknl s
ktelezettsgeknl, valamint az idegen helyen trolt - lettbe helyezett, portflikezelsben, vagyonkezelsben lv rtkpaprokat s egyb, a pnzeszkzk kz
nem tartoz - eszkzknl, tovbb a dematerializlt rtkpaproknl egyeztetssel kell
elvgeznie.
(3) Az rukszleteit az zleti vben csak rtkben nyilvntart vllalkoz - a (2)
bekezdstl eltren - az zleti v mrlegfordulnapjt megelz negyedvben vagy az
azt kvet negyedvben is ellenrizheti tteles leltrozssal rtkbeni
69 nyilvntartsnak a mrleg fordulnapjra vonatkoz adatai helyessgt. A
leltrozssal megllaptott rtk s a knyv szerinti rtk klnbzetvel a mrleggel
lezrt zleti v eredmnyt kell mdostani.

###
### 69 Az eredmnykimutats tartalma, tagolsa
70. (1) Az eredmnykimutats a vllalkoz trgyvi mrleg szerinti, a vllalkoznl
marad adzott eredmnynek levezetst - az ellenrzs megllaptsai alapjn az
elz zleti v(ek) mrleg szerinti eredmnyt mdost jelents sszeg hibk
70 eredmnyre gyakorolt hatst elklntetten - tartalmazza, az eredmny keletkezsre,
mdostsra hat fbb tnyezket, a mrleg szerinti eredmny sszetevit,
kialakulst mutatja be.
###

###

(2) Az zleti v mrleg szerinti eredmnyt az zemi (zleti) tevkenysg eredmnye, a

pnzgyi mveletek eredmnye (a kett egytt a szoksos vllalkozsi eredmny) s a
rendkvli eredmny egyttes sszegbl (adzs eltti eredmny) az adfizetsi
70 ktelezettsg levonsval (sszevontan adzott eredmny), az osztalkra,
rszesedsre, a kamatoz rszvnyek kamatra ignybe vett eredmnytartalkkal
nvelt, a jvhagyott osztalkkal, rszesedssel, a kamatoz rszvnyek kamatval
cskkentett sszegben kell meghatrozni.

71 71. (1) Az zemi (zleti) tevkenysg eredmnye - a vllalkoz dntstl fggen ktfle mdon llapthat meg:
a) az zleti vben elszmolt rtkests nett rbevtelnek, az eszkzk kztt
llomnyba vett sajt teljestmnyek rtknek, az egyb bevteleknek, valamint az
71 zleti vben elszmolt anyagjelleg rfordtsok, szemlyi jelleg rfordtsok,
rtkcskkensi lers s egyb rfordtsok egyttes sszegnek klnbzeteknt
(sszkltsg eljrssal);
###
###

b) az zleti vben elszmolt rtkests nett rbevtelnek s az rtkests

kzvetlen kltsgei, az rtkests kzvetett kltsgei klnbzetnek, valamint az
71 egyb bevtelek s az egyb rfordtsok klnbzetnek sszevont rtkeknt
(forgalmi kltsg eljrssal).
###
(2) Az zemi (zleti) tevkenysgre vonatkoz eredmnymegllapts (1) bekezds
szerinti kt mdjnak lehet "A" s "B" vltozata. Ennek megfelelen ngyfle
eredmnykimutats kszthet, amelyek tagolst a 2. s 3. szm mellklet
tartalmazza. A vllalkoz a 2., illetve a 3. szm mellklet kzl, illetve ezeken bell az
"A", illetve "B" vltozat kzl vlaszthat. Amennyiben azonban a vllalkoz az egyik
zleti vben sszkltsg eljrssal, a msik vben forgalmi kltsg eljrssal (illetve
71
ezeken bell az "A" vagy "B" vltozat szerint), illetve fordtva kszti az
eredmnykimutatst, biztostani kell, hogy a trgyv adataival az elz zleti v adatai
sszehasonlthatk legyenek. Egyik eljrsrl (vltozatrl) a msikra val ttrsrl a
kiegszt mellkletben tjkoztatst kell adni s az ttrst indokolni kell.
###

(3) Az ellenrzs ltal megllaptott nem jelents sszeg hibk eredmnyre gyakorolt
71 hatst az eredmnykimutats megfelel trgyvi adatai tartalmazzk.
###
(4) Az eredmnykimutats 2. s 3. szm mellkletben megadott tteleinek tovbbi
tagolsa megengedett, amennyiben az egyes ttelek tovbbi rszletezse az
71 eredmny vals rtke kialakulsnak megismershez, altmasztshoz ez
szksges. j ttelek is felvehetk, ha azok jogszably szerinti tartalmt az elrt sma
szerinti ttelek egyiknek e trvny szerinti elnevezse, tartalma sem fedi le.
###
(5) A 2. s a 3. szm mellkletben megadott eredmnykimutats arab szmmal jelzett
71 ttelei egy-egy rmai szmmal jelzett bevtel-, illetve rfordtscsoporton bell
sszevonhatk, ha
###
a) azok sszegkben a megbzhat s vals sszkp szempontjbl nem jelentsek,
71
###
### 71 b) azok sszevonsa elsegti a vilgossg elvnek rvnyeslst,
71 c) az sszevont ttelek s az sszevons indoka a kiegszt mellkletben
###
bemutatsra kerl.
(6) Az (5) bekezds szerinti sszevons nem rintheti a kapcsolt vllalkozsokkal
71
###
sszefgg tteleket.
(7) Nem kell az eredmnykimutatsban feltntetni azon arab szmmal jelzett tteleket,
71 amelyeknl sem az elz zleti vre, sem a trgyvre vonatkozan adat nem szerepel.
###
### 71 Az eredmnykimutats tteleinek tartalma
72. (1) Az rtkests nett rbevteleknt kell kimutatni a szerzds szerinti
teljests idszakban az zleti vben rtkestett vsrolt s sajt termels
72 kszletek, valamint a teljestett szolgltatsok rkiegsztssel s felrral nvelt,
engedmnyekkel cskkentett - ltalnos forgalmi adt nem tartalmaz - ellenrtkt.
###
(2) A teljests idszakban (zleti vben) elszmolt rtkests nett rbevtele
magban foglalja
a) a vevnek a szerzdsben meghatrozott felttelek szerinti teljests alapjn
killtott, elkldtt, a vev ltal elismert, elfogadott szmlban rgztett vagy a
72 kszpnzben kapott - ltalnos forgalmi adt nem tartalmaz - ellenrtkkel egyez
rbevtelt,
###
###

72

b) a klfldi szkhely vllalkozs magyarorszgi fiktelepe ltal a klfldi szkhely

vllalkozsnak, a klfldi szkhely vllalkozs ms fiktelepnek teljestett
termkrtkests s szolgltatsnyjts szmlzott ellenrtkt az egyms kztti
72 megllapodsban, szerzdsben meghatrozott felttelek teljestsekor a klfldi
szkhely vllalkozs, illetve annak ms fiktelepe ltal elismert - ltalnos forgalmi
adt nem tartalmaz - sszegben,
###
c) az rbevtelbe beszmt rkiegsztst az adhatsggal trtn elszmols
alapjn.
(3) Az rtkests nett rbevtele magban foglalja a pnzgyi lzing keretben a
lzingbevevnek tadott termk, tovbb a rszletfizetssel, a halasztott fizetssel
72 trtn eladskor az eladott termk szmlzott - ltalnos forgalmi adt nem
tartalmaz - ellenrtkt, eladsi rt, a termk tadsakor, fggetlenl a rszletek
megfizetstl, a tulajdonjog megszerzstl, illetve annak idpontjtl.
###
### 72 (4) Az rtkests nett rbevteleknt kell elszmolni:
a) a ktelezettsgek teljestsre, a csereszerzds keretben tadott vsrolt s sajt
72 termels kszletek - ltalnos forgalmi adt nem tartalmaz - szmlzott,
megllapods, csereszerzds szerinti rtkt az tads-tvtel idpontjban,
###
###

###

72

72

b) az rtkestett gngyleg bettdjas ron szmlzott - ltalnos forgalmi adt nem

tartalmaz - rtkt,

c) a gazdasgi trsasgnl a jegyzett tknek tkekivonssal trtn leszlltsakor a

bevont rszvnyek, zletrszek, vagyoni bettek ellenben tadott vsrolt s sajt
termels kszletek - ltalnos forgalmi adt nem tartalmaz - szmlzott, a ltest
72 okiratban, annak mdostsban, illetve az arra jogosult testlet hatrozatban rgztett
rtknek sszegt.
###
73. (1) Az rtkests nett rbevtele nem tartalmazhatja az rtkestsrl killtott
73 szmlban - a konkrt vsrolt s sajt termels kszlethez, szolgltatsnyjtshoz
kapcsoldan - adott engedmny sszegt.
###
### 73 (2) Az rtkests nett rbevtelt cskkent ttelknt kell elszmolni:
a) a vsrolt s sajt termels kszlet rtkestshez, a szolgltatsnyjtshoz
kapcsoldan utlag adott engedmny helyesbt szmlban rgztett - ltalnos
73 forgalmi adt nem tartalmaz - rtkt (a helyesbts a teljests idpontjra
vonatkozik);
###
b) a vsrolt s sajt termels kszlet rtkestshez, a szolgltatsnyjtshoz
kapcsoldan - a teljests idpontjban mr fennll, megismerhet, a szerzds
szerinti felttelektl val eltrsek vagy a teljestst kveten vgrehajtott
73 szerzdsmdostsok miatt - utlag adott engedmny, tovbb a visszru helyesbt
szmlban rgztett - ltalnos forgalmi adt nem tartalmaz - rtkt (a helyesbts a
teljests idpontjra vonatkozik);
###
c) a - teljests idpontjban a vev ltal szerzds szerinti teljestsknt elfogadott vsrolt s sajt termels kszlet rtkestshez, szolgltatsnyjtshoz
kapcsoldan - a szavatossgi jogok (ignyek) rvnyestse sorn - utlag adott
73 engedmny helyesbt szmlban rgztett - ltalnos forgalmi adt nem tartalmaz rtkt (a helyesbts a szavatossgi igny megismersnek idpontjra vonatkozik);
###
d) az rtkestett s ksbb visszavett, a kt idpont kztt hasznlt - a 72. (3)
bekezdse szerinti - termk visszavtelkori piaci rtkt, legfeljebb eredeti eladsi rt,
73 a helyesbt szmlban rgztett, a szerzds szerinti felttelek teljeslsnek ksbbi
meghisulsa miatt az eredeti ellenrtknek rszben vagy teljesen visszatrtett ltalnos forgalmi adt nem tartalmaz - rtkt;
###
e) az rtkestett s ksbb visszavett bettdjas gngyleg visszavtelkori - ltalnos
forgalmi adt nem tartalmaz - rtkt.
(3) Az rtkests nett rbevtelt nvel ttelknt kell elszmolni a vsrolt s sajt
termels kszlet rtkestshez, a szolgltatsnyjtshoz kapcsoldan utlag
73 felszmtott felr, az eladsi rat nvel korrekcik helyesbt szmlban rgztett ltalnos forgalmi adt nem tartalmaz - rtkt (a helyesbts a teljests idpontjra
vonatkozik).
###
###

###

73

74. (1) Belfldi rtkests rbevteleknt kell elszmolni a belfldn rtkestett

vsrolt s sajt termels kszlet, valamint a belfldn teljestett szolgltats 75.
szerint meghatrozott rtkt, fggetlenl attl, hogy azt forintban, devizban,
valutban vagy importbeszerzssel egyenltik ki. A belfldi rtkests rbevtele
74 elszmolsa szempontjbl belfld a Magyar Kztrsasg terlete. Belfldi rtkests
rbevteleknt kell elszmolni a vmszabad s a tranzitterleten lv vllalkoznak
trtn kzvetlen rtkests rtkt, tovbb a vmszabad s a tranzitterleten lv
vllalkoznl a belfldn lv vllalkoznak, ms vmszabad s tranzitterleten lv
vllalkoznak trtn kzvetlen rtkests rtkt.

###

(2) Exportrtkests rbevteleknt kell elszmolni a vsrolt s sajt termels

kszlet - klfldi vevnek - klkereskedelmi ruforgalomban klfldre, illetve klfldn
trtn rtkestsnek, tovbb a - klfldi ignybevevnek - klfldn vgzett
szolgltatsnyjtsnak a 75. szerint meghatrozott rtkt, fggetlenl attl, hogy azt
74 devizban, valutban, importbeszerzssel vagy forintban egyenltik ki. Az
exportrtkests rbevtele elszmolsa szempontjbl klfldi vevnek, klfldi
szolgltatst ignybe vevnek minsl az, ha a klfldi gazdasgi tevkenysgnek
szkhelye, illetve lland telephelye, ezek hinyban lakhelye, szoksos tartzkodsi
helye a Magyar Kztrsasg llamhatrn kvli terleten van.
(3) Az exportrtkests rbevtelt cskkenti a magyar hatrlloms s a klfldi
rendeltetsi hely kztti tszakaszra jut - devizban, valutban vagy forintban
szmlzott, illetve fizetett - szlltsi s rakodsi-raktrozsi kltsg a szmlzott,
74 fizetett forintsszegben, a valutnak, illetve a deviznak a teljests napjra vonatkoz a 60. (4)-(6) bekezdse szerinti - devizarfolyamon tszmtott forintrtkn.

###
75. (1) Az rtkests 72. (2) bekezdsnek a) pontja szerinti rbevtelnek
ellenrtke kiegyenlthet szmlajvrssal forintban vagy devizban, kszpnzben
forintban vagy jogszablyi elrs alapjn valutban, az rtkests (a
75 devizajogszablyok elrsainak megtartsval) devizban meghatrozott
ellenrtkvel azonos rtk importruval, importszolgltatssal.
###
(2) Ha az ellenrtk kiegyenltse a 72. (2) bekezdsnek a) pontja szerinti szmla
75 alapjn forintban trtnik, akkor a szmla szerinti - ltalnos forgalmi adt nem
tartalmaz - forintrtket kell rbevtelknt elszmolni.
###
(3) Az ellenrtknek forintban (kszpnzben) trtn kiegyenltsekor a kapott
75 forintrtknek az ltalnos forgalmi adval cskkentett sszegt kell rbevtelknt
figyelembe venni.
###
(4) Ha az ellenrtk kiegyenltse a 72. (2) bekezdsnek a) pontja szerinti szmla
alapjn devizban trtnik, akkor a szmla szerinti - ltalnos forgalmi adt nem
75 tartalmaz - deviza (7) bekezds szerint tszmtott forintrtkt kell rbevtelknt
elszmolni.
###
(5) Az ellenrtknek valutban (kszpnzben) trtn kiegyenltsekor a kapott valuta
75 (7) bekezds szerint tszmtott - ltalnos forgalmi adt nem tartalmaz - forintrtkt
kell rbevtelknt figyelembe venni.
###
(6) Ha az exportrtkests devizban meghatrozott ellenrtkt azonos devizartk
importruval, illetve importszolgltatssal egyenltik ki, az importbeszerzs, illetve az
exportrbevtel forintrtkt az importbeszerzs, illetve az exportrtkests, az
exportszolgltats szerzds szerinti devizartknek az els teljests napjra
75 vonatkoz - a 60. (4)-(6) bekezdse szerinti - devizarfolyamon tszmtott
forintrtkn kell meghatrozni. gy az importbeszerzs rtke s az exportrtkests
rbevtele forintrtkben is azonos lesz.
###
(7) A 72. (2) bekezdse a) pontjnak megfelel szmla szerinti devizt, az
ellenrtkknt kapott valutt a szerzds szerinti teljests napjra vonatkoz - a 60.
75 (4)-(6) bekezdse szerinti - devizarfolyamon kell forintra tszmtani.
###
76. (1) Aktivlt sajt teljestmnyek rtkeknt a sajt elllts eszkzknek az
zleti vben aktivlt (az eszkzk kztt llomnyba vett) rtke s a sajt termels
76 kszletek llomnyvltozsa egyttes (sszevont) sszegt kell kimutatni.
###

###

(2) Sajt elllts eszkzk aktivlt rtkeknt kell kimutatni a sajt vllalkozsban
vgzett s az eszkzk kztt llomnyba vett sajt teljestmnyek [trgyi eszkzk,
immaterilis javak, a 48. (1), (3) bekezdse szerinti, az eszkzk rtkt nvel
munkk], tovbb a tenyszllatt tminstett nvendkllatok, valamint a trvny
76 elrsai szerint az egyb rfordtsok, illetve a rendkvli rfordtsok kztt
elszmoland sajt elllts eszkzk s sajt teljestmnyek - 51. szerint
meghatrozott - kzvetlen nkltsgen szmtott rtkt (idertve a sajt termels
kszletek rtkvesztst is).

(3) A sajt termels kszletek - 66. (1) bekezdse szerint meghatrozott rtke 76 zleti v vgi zrllomnynak s az zleti v elejei nyitllomnynak klnbzett
kell llomnyvltozsknt figyelembe venni.
###
77. (1) Egyb bevtelek az olyan, az rtkests nett rbevtelnek rszt nem
kpez bevtelek, amelyek a rendszeres tevkenysg (zletmenet) sorn keletkeznek,
77 s nem minslnek sem a pnzgyi mveletek bevteleinek, sem rendkvli
bevtelnek.
###
### 77 (2) Az egyb bevtelek kztt kell elszmolni:
### 77 a) a kresemnyekkel kapcsolatosan kapott bevteleket,
b) a kapott brsgok, ktbrek, fekbrek, ksedelmi kamatok, krtrtsek sszegt,
77
###
c) a behajthatatlannak minstett - s az elz zleti v(ek)ben hitelezsi
vesztesgknt lert - kvetelsekre kapott sszeget,
d) a kltsgek (a rfordtsok) ellenttelezsre - visszafizetsi ktelezettsg nlkl belfldi vagy klfldi gazdlkodtl, illetve termszetes szemlytl, valamint llamkzi
77 szerzds vagy egyb szerzds alapjn klfldi szervezettl kapott tmogats,
juttats sszegt,
###
###

###

77

77

77
###
### 77
###

77
77

###

e) a termkplya-szablyozshoz kapcsold, termktancsok ltal fizetett

termkplya-szablyozs sszegt,
amennyiben az a trgyvhez vagy a trgyvet megelz zleti v(ek)hez kapcsoldik
s azt a mrlegkszts idpontjig pnzgyileg rendeztk.
(3) Az egyb bevtelek kztt kell kimutatni:
a) a 41. (1)-(2) s (4) bekezdse szerint kpzett cltartalk sszegnek
felhasznlst (cskkenst, megsznst);
b) a kltsgek (a rfordtsok) ellenttelezsre - visszafizetsi ktelezettsg nlkl az adhatsgtl megkapott, illetve az zleti vhez kapcsoldan a mrlegkszts
idpontjig ignyelt tmogats, juttats sszegt;

c) a szerzdsen alapul - konkrt vsrolt s sajt termels kszlethez, valamint

77 szolgltatshoz kzvetve kapcsold, nem szmlzott - utlag kapott engedmnyek
szerzds szerinti sszegeit a pnzgyi rendezssel egyidejleg;
###
d) az eredeti kvetelst engedmnyeznl (eladnl) az truhzott (engedmnyezett)
77 kvetelsnek az engedmnyes ltal elismert rtkt a kvetels truhzsakor;
###
###

e) az immaterilis jszg, a trgyi eszkz kzvetlen rtkestsbl szrmaz bevtelt

az rtkestskor;
f) a biztost ltal fizetett, illetve a mrlegkszts idpontjig elfogadott, visszaigazolt 77 trgyvi, illetve a trgyvet megelz zleti vi kresemnyhez kapcsold - sszeget.
77

###
(4) Egyb bevtelknt kell elszmolni a 45. (3) bekezdse szerint halasztott
77 bevtelknt elhatrolt negatv zleti vagy cgrtkbl az zleti vben a 45. (4)
bekezdse szerint lert sszeget.
###

(5) Egyb bevtelknt kell elklntetten kimutatni az rtkvesztsek visszart sszegeit

[idertve az immaterilis javak, a trgyi eszkzk 53. szerint elszmolt terven felli
rtkcskkensnek visszart sszegt, tovbb a kvetelsek 55. (3) bekezdse, a
77 kszletek 56. (4) bekezdse szerint visszart rtkvesztsnek sszegt], valamint a
kereskedelmi ruk nyeresgjelleg leltrrtkelsi klnbzetnek sszegt.
###
78. (1) Az anyagjelleg rfordtsok kztt kell kimutatni a vsrolt s felhasznlt
anyagok rtkt, az ignybe vett (vsrolt) szolgltatsok - le nem vonhat ltalnos
78 forgalmi adt is magban foglal - rtkt, az egyb szolgltatsok rtkt, az eladott
ruk beszerzsi rtkt s az eladott (kzvettett) szolgltatsok rtkt.
###
(2) Anyagkltsgknt az zleti vben felhasznlt vsrolt anyagok bekerlsi
(rtkvesztssel cskkentett, az rtkveszts visszart sszegvel nvelt bekerlsi)
rtkt, tovbb a vsrolt nvendk-, hz- s egyb llatok bekerlsi rtkt kell
78 kimutatni. A termels, a tevkenysg, a szolgltats sorn keletkezett hulladkok,
haszonanyagok rtkvel, az anyagok bekerlsi rtkben figyelembe vett vmteher,
jvedki ad visszatrtett sszegvel az anyagkltsget cskkenteni kell.
###
(3) Az ignybe vett szolgltatsok rtkeknt az zleti vben ignybe vett anyagjelleg
s nem anyagjelleg szolgltatsok bekerlsi rtkt a - le nem vonhat ltalnos
78 forgalmi adt is magban foglal - szmlzott, fizetett, szerzdsben meghatrozott
sszegben kell elszmolni.
###

###

(4) Az egyb szolgltatsok rtkeknt az zleti vben felmerlt, az eszkzk

bekerlsi rtkben el nem szmolt (figyelembe nem vehet) illetket, jogszablyon
alapul hatsgi igazgatsi, szolgltatsi djat, egyb hatsgi igazgatsi, szolgltatsi
eljrsi djat, bankkltsget (a kamat kivtelvel), biztostsi djat, tovbb a sajt
78 elllts termkeknek a sajt kiskereskedelmi egysgbe trtn kiszlltsakor, illetve
(sajt) zemben trtn felhasznlsakor megfizetett adt, jrulkot, termkdjat a
szmlzott, a fizetett, a szerzdsben meghatrozott (szmtott), a bevallott sszegben
kell kimutatni.

(5) Az eladott ruk beszerzsi rtke az zleti vben - ltalban - vltozatlan formban
eladott anyagok, ruk bekerlsi (rtkvesztssel cskkentett, az rtkveszts visszart
sszegvel nvelt bekerlsi) rtkt foglalja magban. Az eladott ruk beszerzsi
78 rtkt nvel ttelknt kell kimutatni az rtkestett bettdjas gngylegek bekerlsi
rtkt, majd az eladott ruk beszerzsi rtkt cskkenteni kell a visszavett bettdjas
gngylegek bekerlsi rtkvel.
###
(6) Az eladott (kzvettett) szolgltatsok rtkeknt a vsrolt s vltozatlan formban
78 rtkestett szolgltatsok bekerlsi rtkt kell elszmolni az rtkestskor.
###
(7) A klfldi szkhely vllalkozs magyarorszgi fiktelepe a klfldi szkhely
vllalkozstl, vagy annak ms fikteleptl ignybe vett szolgltatsokat (idertve az
78 irnyts tterhelt kltsgeit, rfordtsait is) a szmlzott rtken - jellegnek
megfelelen - a (3)-(4), illetve a (6) bekezds szerinti szolgltatsknt kteles az
anyagjelleg rfordtsok kztt kimutatni.
###
79. (1) Szemlyi jelleg rfordtsok az alkalmazottaknak munkabrknt, a
szvetkezet tagjainak munkadjknt elszmolt sszeg, a termszetes szemly
79 tulajdonos (tag) szemlyes kzremkdse ellenrtkeknt kivett sszeg, tovbb a
szemlyi jelleg egyb kifizetsek, valamint a brjrulkok.
###

(2) Brkltsg minden olyan - az zleti vhez kapcsold - kifizets, amely a

munkavllalkat, az alkalmazottakat, a tagokat megillet, az rvnyes rendelkezsek
szerint brknt vagy munkadjknt elszmoland jrandsg, idertve a termszetes
szemly tulajdonos (tag) szemlyes kzremkdse ellenrtkeknt kivett sszeget is,
az alkalmazsban llk s a munkavgzsre irnyul tovbbi jogviszonyban llk
rszre az zleti vre brknt szmfejtett, elszmolt sszeg (idertve az zleti v utn
79
elszmolt, jvhagyott prmiumokat, jutalmakat, valamint a 13. s a tovbbi havi
fizetst is), amely elemeiben megfelel a statisztikai elszmolsokI szerinti keresetnek,
fggetlenl attl, hogy az ilyen cmen kifizetett sszegek utn kell-e szemlyi
jvedelemadt fizetni vagy sem, illetve alapjt kpezi-e vagy sem a
trsadalombiztostsi jrulkoknak.
###
(3) A szemlyi jelleg egyb kifizetsek kz tartoznak a termszetes szemlyek
rszre nem brkltsgknt s nem vllalkozsi djknt kifizetett, elszmolt sszegek,
79 belertve ezen sszegek le nem vonhat ltalnos forgalmi adjt, tovbb az ezen
sszegek utn a vllalkoz ltal fizetend (fizetett) szemlyi jvedelemad sszegt is.
###
(4) Brjrulkok a nyugdjbiztostsi s egszsgbiztostsi jrulk, az egszsggyi
hozzjruls, a munkaadi jrulk, a szakkpzsi hozzjruls, tovbb minden olyan,
79 adk mdjra fizetend sszeg, amelyet a szemlyi jelleg rfordtsok vagy a
foglalkoztatottak szma alapjn llaptanak meg, fggetlenl azok elnevezstl.
###
### 80 80. (1) rtkcskkensi lersknt kell figyelembe venni:
a) az immaterilis javaknak, a trgyi eszkzknek az 52. (1)-(4) bekezdse szerint
80 tervezett (meghatrozott), az 53. (3) bekezdse szerint mdostott rtkcskkense
sszegt,
###
### 80 b) a (2) bekezds szerint a hasznlatbavtelkor elszmolt sszeget.
(2) Az 50 ezer forint egyedi beszerzsi, ellltsi rtk alatti vagyoni rtk jogok,
szellemi termkek, trgyi eszkzk bekerlsi rtke - a vllalkoz dntstl fggen 80 a hasznlatbavtelkor rtkcskkensi lersknt egy sszegben elszmolhat.
###
81. (1) Egyb rfordtsok az olyan, az rtkests nett rbevtelhez kzvetlenl
vagy kzvetetten nem kapcsold kifizetsek s ms vesztesg jelleg ttelek,
81 amelyek a rendszeres tevkenysg (zletmenet) sorn merlnek fel, s nem
minslnek sem a pnzgyi mveletek rfordtsainak, sem rendkvli rfordtsnak.
###
### 81 (2) Az egyb rfordtsok kztt kell elszmolni:
a) az zleti v mrlegfordulnapja eltt bekvetkezett, a mrlegkszts idpontjig
ismertt vlt kresemnyekkel kapcsolatos - a le nem vonhat ltalnos forgalmi adt
81 is magban foglal - kifizetseket, elszmolt, fizetend sszegeket;
###
b) a fizetett, illetve a mrlegkszts idpontjig ismertt vlt, elszmolt, fizetend, a
81 mrlegfordulnap eltti idszakhoz kapcsold brsgok, ktbrek, fekbrek, ksedelmi
kamatok, krtrtsek sszegt;
###
c) a kltsgek (a rfordtsok) ellenttelezsre - visszafizetsi ktelezettsg nlkl 81 belfldi vagy klfldi gazdlkodnak, illetve termszetes szemlynek - az zleti vhez
kapcsoldan - adott tmogats, juttats sszegt;
###
###

d) a termkplya-szablyozshoz kapcsold, termktancsok javra teljestett - az

zleti vhez kapcsold - befizetsek sszegt;
e) a kltsgvetssel, az elklntett llami pnzalapokkal, a helyi nkormnyzatokkal
elszmolt - a bekerlsi rtk rszt nem kpez, illetve a kltsgek kztt el nem
81 szmolhat - adk, illetkek, hozzjrulsok trgyvre bevallott, fizetend sszegt;
81

###
### 81 f) a klfldn, klfldi telephelyen fizetett, fizetend nyeresgad sszegt;

###
###
###
###
###

###

g) a szerzdsen alapul - konkrt termkhez, anyaghoz, ruhoz,

81 szolgltatsnyjtshoz kzvetve kapcsold, nem szmlzott - utlag adott
engedmnyek szerzds szerinti sszegeit a pnzgyi rendezssel egyidejleg.
81 (3) Az egyb rfordtsok kztt kell kimutatni:
a) a 41. (1)-(2) s (4) bekezdse szerint az zleti vben kpzett cltartalk sszegt,
81
a kpzett cltartalkot nvel sszeget;
81 b) a behajthatatlan kvetelsnek az zleti vben lert sszegt;
c) az immaterilis jszg, a trgyi eszkz kzvetlen rtkestsekor azok knyv szerinti
81
rtkt;
d) a hinyz, a trgyvben megsemmislt, az llomnybl kivezetett immaterilis
81 jszg, trgyi eszkz - a kszletre vett hulladkanyag, haszonanyag rtkvel
cskkentett - knyv szerinti rtkt;

e) a hinyz, illetve a trgyvben megsemmislt, az llomnybl kivezetett vsrolt s

sajt termels kszlet knyv szerinti rtkt;
f) az eredeti kvetelst engedmnyeznl (eladnl) az truhzott (engedmnyezett)
81
###
kvetelsnek a knyv szerinti rtkt a kvetels truhzsakor.
### 81 (4) Az egyb rfordtsok kztt elklntetten kell kimutatni:
a) az rtkveszts sszegt, idertve az immaterilis javak, a trgyi eszkzk 53. (1)(2) bekezdse szerint elszmolt terven felli rtkcskkensnek sszegt, a
81 kvetelsek 55. (1)-(2) bekezdse, a kszletek 56. (1)-(3) bekezds szerint
elszmolt rtkvesztsnek sszegt;
###
### 81 b) a kereskedelmi ruk vesztesgjelleg leltrrtkelsi klnbzetnek sszegt;
c) a termelshez, a tevkenysghez, a szolgltatshoz, az rtkestshez kapcsold 81 a sajt termels kszlet kltsgei kztt el nem szmolt - fogyasztsi ad, jvedki
ad sszegt.
###
###

81

82. (1) Az rtkests kzvetlen kltsgei kztt kell kimutatni az rtkestett sajt
82 termels kszletek s teljestett szolgltatsok kzvetlen nkltsgt, az eladott ruk
beszerzsi rtkt, az eladott (kzvettett) szolgltatsok rtkt.
###
(2) Az rtkests elszmolt kzvetlen nkltsge magban foglalja az rtkestett sajt
termels kszletek, a teljestett sajt szolgltatsok - 51. szerint meghatrozott 82 kzvetlen nkltsgt a 66. (1) bekezdsben foglaltak szerint meghatrozott
rtken.
###
(3) Az rtkests kzvetett kltsgei kztt az rtkests s forgalmazs kltsgt, az
82 igazgatsi kltsgeket s az egyb ltalnos kltsgeket kell szerepeltetni.
###
(4) Az rtkestsi, forgalmazsi kltsgek kztt az rtkestssel kapcsolatos kln
kltsgeket (csomagolsi, szlltsi kltsgek, bizomnyi djak), a ksztermkek, az
rtkestsre vr ruk raktrozsi kltsgeit, az rtkest rszlegek s irodk
kltsgeit, a reklm, a propaganda s a piackutats kltsgeit kell kimutatni,
82 fggetlenl attl, hogy az az rtkestshez kzvetlenl hozzrendelhet-e vagy sem.
Az rtkestshez kzvetlenl hozzkapcsolhat kltsgeket, tovbb a kereskedelmi
tevkenysg kzvetlenl elszmolhat kltsgeit indokolt elklntetten kimutatni.
###
82 (5) Az igazgatsi kltsgek kztt kell kimutatni az igazgats szemlyi s anyagjelleg,
valamint egyb kltsgeit.
(6) Az egyb ltalnos kltsgek kztt kell kimutatni a mkds egyb kzvetett
82
###
kltsgeit.
83. (1) A pnzgyi mveletek eredmnye a pnzgyi mveletek bevteleinek s
83
###
rfordtsainak klnbzete.
(2) A pnzgyi mveletek bevtelei kz tartoznak: a kapott (jr) osztalk s
rszeseds, a rszesedsek rtkestsnek rfolyamnyeresge, a befektetett
83 pnzgyi eszkzk kamatai, rfolyamnyeresge, az egyb kapott (jr) kamatok s
kamatjelleg bevtelek, a pnzgyi mveletek egyb bevtelei.
###
###

(3) A pnzgyi mveletek rfordtsai kz tartoznak: a befektetett pnzgyi eszkzk

rfolyamvesztesge, a fizetend kamatok s kamatjelleg rfordtsok, a pnzgyi
83 mveletek egyb rfordtsai, a rszesedsek, az rtkpaprok, a bankbettek
rtkvesztse.
###
84. (1) Kapott (jr) osztalk s rszeseds a tulajdoni rszesedst jelent
befektets utn kapott, az adzott eredmnybl jr sszeg (idertve a kamatoz
84 rszvnyek utn kapott, illetve jr kamatot is), amennyiben az a mrlegkszts
idpontjig ismertt vlt.
###
(2) Rszesedsek rtkestsnek rfolyamnyeresgeknt kell kimutatni a befektetett
pnzgyi eszkzk kztt lv tulajdoni rszesedst jelent befektets rtkestsekor
84 az rtkestett befektets eladsi ra s knyv szerinti rtke kztti - nyeresgjelleg klnbzetet.
###
###

84

(3) Befektetett pnzgyi eszkzk kamatai, rfolyamnyeresge kztt kell kimutatni:

a) a befektetett pnzgyi eszkzk kztt kimutatott adott klcsn (idertve a

bankbettet is), hitelviszonyt megtestest kamatoz rtkpapr utn kapott (esedkes,
84 jr) kamat sszegt, tovbb a befektetett pnzgyi eszkzk kztt kimutatott
hitelviszonyt megtestest kamatoz rtkpapr rtkestsekor az eladsi rban lv
kamat sszegt;
###
b) a befektetsi jegyek nett eszkzrtke s nvrtke kztti klnbzet sszegben
kapott hozam sszegt, fggetlenl attl, hogy az kamatbl, osztalkbl vagy
rfolyamnyeresgbl szrmazik, tovbb a befektetsi alapnak trtn eladskor,
84 bevltskor a nett eszkzrtk s a knyv szerinti rtk klnbzetben realizlt
hozamot [forgatsi cl befektets esetn ezt a ttelt az egyb kapott (jr) kamatok s
kamatjelleg bevtelek kztt kell figyelembe venni];
###
### 84 c) a pnzgyi lzing esetn a lzingdjban lv kapott (jr) kamat sszegt;
d) a tarts befektetst jelent diszkont rtkpapr vtelra s nvrtke kztti
84
###
klnbzetbl a trgyvre idarnyosan jut sszeget;
e) a befektetett pnzgyi eszkzk kztt kimutatott s eladott, bevltott hitelviszonyt
megtestest rtkpapr - kamatoz rtkpaprnl az eladsi rban lv kamattal,
84 diszkont rtkpaprnl a d) pont szerint elszmolt kamattal cskkentett - eladsi ra,
illetve nvrtke s knyv szerinti rtke kztti - nyeresgjelleg - klnbzetet az
rtkestskor, illetve a bevltskor.
###
(4) A befektetett pnzgyi eszkzk kamatait cskkent ttelknt kell kimutatni a (3)
84 bekezds a) pontja szerinti kamatoz rtkpapr vtelrban lv kamat (beszerzskor
elszmolt) sszegt.
###
###

84

(5) Egyb kapott (jr) kamatok s kamatjelleg bevtelek kztt kell kimutatni:

a) a forgeszkzk kztt kimutatott hitelviszonyt megtestest kamatoz rtkpapr

84 utn kapott (esedkes, jr) kamat sszegt, tovbb ezen rtkpapr rtkestsekor
az eladsi rban lv kamat sszegt;
###
###

b) a forgeszkzk kztt kimutatott klcsn, vltkvetels, pnzeszkzk utn kapott

(esedkes, jr) kamat sszegt;
c) a forgeszkzk kztt kimutatott diszkont rtkpaprok vtelra s nvrtke kztti
84 klnbzetbl a trgyvre idarnyosan jut sszeget;
84

###
d) a pnzgyi intzmnnyel kttt valdi penzis gylet esetn az azonnali eladsi r
84 s a hatrids visszavsrlsi r (ktsi r) klnbzett;
###
e) a valdi penzis gyletek esetn a hatrids viszonteladsi ktelezettsg mellett
vsrolt eszkz kvetelsknt kimutatott vtelra s ktelezettsgknt kimutatott
84 eladsi ra kztti klnbzet sszegben elszmolt kamatbevtelt;
###

f) kamatjelleg bevtelknt a kamatfedezeti gyletek (hatrids, opcis, swap s

azonnali gyletek) teljes nyeresgt, ha az gylet az zleti v mrlegfordulnapjig
84 lezrult, tovbb a mrleg fordulnapjig mg le nem zrt gyletek (kivve az opcis
gyleteket) idarnyos nyeresgt, legfeljebb a fedezett alapgylet idarnyos
vesztesgnek sszegig,
###
###

84

fggetlenl attl, hogy azt hitelintzet, ms gazdlkod vagy magnszemly fizeti.

(6) Az egyb kapott (jr) kamatok s kamatjelleg bevtelek cskkent tteleknt kell
84 kimutatni az (5) bekezds a) pontja szerinti kamatoz rtkpapr vtelrban lv
kamat (beszerzskor elszmolt) sszegt.
###
### 84 (7) A pnzgyi mveletek egyb bevtelei kztt kell kimutatni:
a) a forgeszkzk kztt kimutatott tulajdoni rszesedst jelent befektetsek
(idertve a sajt rszvnyt, a sajt zletrszt is) rtkestsekor az rtkestett
84 befektets eladsi ra s knyv szerinti rtke kztti - nyeresgjelleg - klnbzetet
(rfolyamnyeresget);
###
b) a forgeszkzk kztt kimutatott hitelviszonyt megtestest rtkpapr - a kamatoz
rtkpaprnl az eladsi rban lv kamattal, diszkont rtkpaprnl az (5) bekezds
84 c) pontja szerint elszmolt kamattal cskkentett - eladsi ra s knyv szerinti rtke
kztti - nyeresgjelleg - klnbzetet (rfolyamnyeresget) az rtkestskor;
###
c) a forgeszkzk kztt kimutatott hitelviszonyt megtestest kamatoz rtkpapr
84 bevltsakor a nvrtk s a knyv szerinti rtk kztti - nyeresgjelleg klnbzetet (rfolyamnyeresget);
###
d) a diszkont rtkpapr bevltsakor a (3) bekezds d), illetve az (5) bekezds c)
84 pontja szerint kamatbevtelknt elszmolt sszeggel cskkentett nvrtk s a vtelr
kztti - nyeresgjelleg - klnbzetet;
###
e) a hitelviszonyt megtestest rtkpapr vente trtn tketrlesztse esetn a
trleszt rsz, valamint a knyv szerinti rtknek a trleszt rsz s a trleszt rszt is
84 magban foglal htralv trleszt rszek arnyban meghatrozott sszege kztti nyeresgjelleg - klnbzetet;
###
f) a deviza- s valutakszletek forintra tvltsval kapcsolatos rfolyamnyeresget,
valamint a klfldi pnzrtkre szl kvetelshez, befektetett pnzgyi eszkzhz,
84 rtkpaprhoz s ktelezettsghez kapcsold, az zleti vben pnzgyileg realizlt
rfolyamnyeresget;
###
g) a valutakszlet, a deviza, a klfldi pnzrtkre szl kvetels, befektetett pnzgyi
eszkz, rtkpapr s ktelezettsg mrlegfordulnapi rtkelsekor sszevontan
elszmolt rfolyamnyeresget, s azt teljes sszegben - a bevtelknt elszmolt
84 sszeg cskkentsvel - idbelileg el kell hatrolni a kvetkez zleti v(ek)
rfolyamvesztesgnek fedezetre;
###
h) a nvrtk alatt vsrolt, hitelviszonyt megtestest kamatoz rtkpapr bekerlsi
84 rtke s nvrtke kztti - nyeresgjelleg - klnbzetbl az idbelileg elhatrolt
sszeget;
###
i) a nvrtk alatt vsrolt, hitelviszonyt megtestest kamatoz rtkpapr bekerlsi
84 rtke s nvrtke kztti - nyeresgjelleg - klnbzet korbban idbelileg
elhatrolt sszegnek megszntetst;
###

###

j) a nem fedezeti cl elszmolsi hatrids, opcis gyletek s swap gyletek

hatrids rsze esetn, az gylet zrsa (lejrata, ellengylet ktse, lejrat eltti
megszntetse) idpontjban rvnyes piaci rfolyam s ktsi (hatrids) rfolyam
84 kztti - nyeresgjelleg - klnbzet teljes sszegt, ha az gylet zrsa a mrleg
fordulnapjig megtrtnt, illetve a pnzgyileg is realizlt nyeresgjelleg
klnbzetnek a trgyvre idarnyosan jut sszegt, amennyiben az gylet zrsa a
mrleg fordulnapja s a mrlegkszts idpontja kztt megtrtnt;

k) a nem kamatfedezeti cl, egyb fedezeti gyletek (hatrids, opcis, swap s

azonnali gyletek) nyeresgnek teljes sszegt, ha az gylet zrsa a mrleg
84 fordulnapjig megtrtnt, illetve a nyeresg trgyvre jut idarnyos sszegt,
legfeljebb a fedezett alapgylet idarnyos vesztesge sszegig, ha az gylet (kivve
az opcis gyletet) a mrleg fordulnapjig nem zrult le;
###
### 84 l) a kirt opcirt kapott opcis djat;
m) a vsrolt kvetels knyv szerinti rtkt meghalad sszegben befolyt
84
###
pnzbevtel sszegt;
n) a vsrolt kvetels rtkestsekor az eladsi r s a knyv szerinti rtk kztti 84
###
nyeresgjelleg - klnbzetet;
o) a szerzdsben meghatrozott fizetsi hatridn (esedkessgen) bell trtnt
84 pnzgyi rendezs esetn kapott - legfeljebb a ksedelmi kamattal arnyos, nem
szmlzott - rengedmny sszegt;
###
p) kzs zemeltets esetn a kzs kltsgeknek a kzs zemeltetsben rszt
84 vevkre tterhelt sszegt, illetve a kzs zemeltetsbl szrmaz nyeresg trgyvvel kapcsolatosan - tvett sszegt;
###
r) egyeslsnl a mkds kltsgeinek - trgyvvel kapcsolatosan - az egyesls
tagjaira tterhelt sszegt.
(8) A klfldi pnzrtkre szl rszesedsnl, hitelviszonyt megtestest rtkpaprnl
a (2) bekezds, a (3) bekezds a)-b) s e) pontja, a (7) bekezds a)-d) pontja szerinti
84 rfolyamnyeresget a deviza rfolyamvltozsa hatsnak kiszrsvel kell
meghatrozni.
###
### 85 85. (1) Befektetett pnzgyi eszkzk rfolyamvesztesgeknt kell kimutatni:
a) a befektetett pnzgyi eszkzk kztt kimutatott s eladott, bevltott hitelviszonyt
megtestest rtkpapr - kamatoz rtkpaprnl az eladsi rban lv kamattal,
diszkont rtkpaprnl a 84. (3) bekezdsnek d) pontja szerint elszmolt kamattal
85 cskkentett - eladsi ra, illetve nvrtke s knyv szerinti rtke kztti vesztesgjelleg - klnbzetet az rtkestskor, illetve a bevltskor;
###

84

###
b) a befektetett pnzgyi eszkzk kztt kimutatott tulajdoni rszesedst jelent
85 befektets rtkestsekor az rtkestett befektets eladsi ra s knyv szerinti
rtke kztti - vesztesgjelleg - klnbzetet.
###
85 (2) Fizetend kamatok s kamatjelleg rfordtsok kztt kell kimutatni, fggetlenl
attl, hogy azt hitelintzet, ms gazdlkod vagy magnszemly rszre kell fizetni:
a) a hossz, illetve a rvid lejrat ktelezettsgek kztt nyilvntartott klcsnk,
hitelek, ktvnykibocstsbl s ms hitelviszonyt megtestest rtkpapr
85 kibocstsbl fennll tartozsok, vlttartozsok utn fizetett, fizetend (esedkes)
kamat sszegt az eszkzk bekerlsi rtkben elszmolt, figyelembe vett kamat
kivtelvel;
###
###

b) a htrasorolt ktelezettsgek (az alrendelt klcsntke) utn fizetett, fizetend

(esedkes) kamat sszegt;
c) befektetsi jegyeknl a befektetsi alapnak trtn eladskor, bevltskor a nett
85
###
eszkzrtk s a knyv szerinti rtk klnbzetben realizlt vesztesget;
d) valdi penzis gyletek esetn a hatrids visszavsrlsi ktelezettsg mellett
85 eladott eszkz ktelezettsgknt kimutatott eladsi ra s kvetelsknt kimutatott
vtelra kztti klnbzet sszegben elszmolt kamatrfordtst;
###
###

85

e) kamatfedezeti gyletek (hatrids, opcis, swap s azonnali gyletek) teljes

vesztesgt, ha az gylet a mrleg fordulnapjig lezrult, tovbb a mrleg
85 fordulnapjig mg le nem zrt gyletek (kivve az opcis gyleteket) idarnyos
vesztesgt, legfeljebb a fedezett alapgylet idarnyos vesztesgnek sszegig.
###
### 85 (3) A pnzgyi mveletek egyb rfordtsai kztt kell kimutatni:

a) a forgeszkzk kztt kimutatott tulajdoni rszesedst jelent befektetsek

(idertve a sajt rszvnyt, a sajt zletrszt is) rtkestsekor az rtkestett
85 befektets eladsi ra s knyv szerinti rtke kztti - vesztesgjelleg - klnbzetet
(rfolyamvesztesget);
###
b) a forgeszkzk kztt kimutatott hitelviszonyt megtestest rtkpapr - kamatoz
rtkpaprnl az eladsi rban lv kamattal, diszkont rtkpaprnl a 84. (5)
85 bekezdsnek c) pontja szerint elszmolt kamattal cskkentett - eladsi ra s knyv
szerinti rtke kztti - vesztesgjelleg - klnbzetet (rfolyamvesztesget) az
rtkestskor;
###
c) a forgeszkzk kztt kimutatott hitelviszonyt megtestest kamatoz rtkpapr
85 bevltsakor a nvrtk s a knyv szerinti rtk kztti - vesztesgjelleg klnbzetet (rfolyamvesztesget);
###
d) a diszkont rtkpapr bevltsakor a 84. (3) bekezdsnek d), illetve a 84. (5)
bekezdsnek c) pontja szerint kamatbevtelknt elszmolt sszeggel cskkentett
85 nvrtk s a vtelr kztti - vesztesgjelleg - klnbzetet;
###
e) a hitelviszonyt megtestest rtkpapr vente trtn tketrlesztse esetn a
trleszt rsz, valamint a knyv szerinti rtknek a trleszt rsz s a trleszt rszt is
85 magban foglal htralv trleszt rszek arnyban meghatrozott sszege kztti vesztesgjelleg - klnbzetet;
###
f) a deviza- s valutakszletek forintra tvltsval kapcsolatos rfolyamvesztesget,
valamint a klfldi pnzrtkre szl kvetelshez, befektetett pnzgyi eszkzhz,
85 rtkpaprhoz s ktelezettsghez kapcsold, az zleti vben pnzgyileg realizlt
rfolyamvesztesget;
###
g) a valutakszlet, a deviza, a klfldi pnzrtkre szl kvetels, befektetett pnzgyi
eszkz, rtkpapr s ktelezettsg mrlegfordulnapi rtkelsekor sszevontan
85 elszmolt rfolyamvesztesg sszegt, cskkentve azt a 84. (7) bekezdsnek g)
pontja szerint elhatrolt rfolyamnyeresg megszntetett sszegvel, legfeljebb az
elszmolt rfolyamvesztesg sszegig;
###
h) a nvrtk felett vsrolt, hitelviszonyt megtestest kamatoz rtkpapr bekerlsi
85 rtke s nvrtke kztti - vesztesgjelleg - klnbzetbl az idbelileg elhatrolt
sszeget;
###
i) a nvrtk felett vsrolt, hitelviszonyt megtestest kamatoz rtkpapr bekerlsi
85 rtke s nvrtke kztti - vesztesgjelleg - klnbzet idbelileg elhatrolt
sszegnek megszntetst;
###

###

j) a nem fedezeti cl elszmolsi hatrids, opcis gyletek s swap gyletek

hatrids rsze esetn, az gylet zrsa (lejrata, ellengylet ktse, lejrat eltti
megszntetse) idpontjban rvnyes piaci rfolyam s ktsi (hatrids) rfolyam
kztti - vesztesgjelleg - klnbzet teljes sszegt, ha az gylet zrsa a mrleg
85 fordulnapjig megtrtnt, tovbb a pnzgyileg is realizlt vesztesgjelleg
klnbzetnek a trgyvre idarnyosan jut sszegt, ha az gylet zrsa a mrleg
fordulnapja s a mrlegkszts idpontja kztt megtrtnt, valamint a
vesztesgjelleg klnbzet pnzgyileg nem realizlt vrhat sszegt, ha az gylet
zrsa a mrlegkszts idpontjig nem trtnt meg;

k) a nem kamatfedezeti cl, egyb fedezeti gyletek (hatrids, opcis, swap s

azonnali gyletek) vesztesgnek teljes sszegt, ha az gylet zrsa a mrleg
85 fordulnapjig megtrtnt, illetve a vesztesg trgyvre jut idarnyos sszegt,
legfeljebb a fedezett alapgylet idarnyos nyeresgnek sszegig, ha az gylet
(kivve az opcis gyletet) a mrleg fordulnapjig nem zrult le;
###
l) a vsrolt eladsi opcirt fizetett opcis djat, a lejratkor le nem hvott vteli
opcirt fizetett opcis djat, s a forgatsi cl rtkpapr beszerzshez
85 kapcsoldan felmerlt, lehvott vteli opci opcis djt, ha ez utbbit a vllalkoz a
61. (2) bekezdse szerint a beszerzsi rtkben nem veszi figyelembe;
###

m) a behajthatatlannak minstett vsrolt kvetels lert sszegt, tovbb a vsrolt

85 kvetels knyv szerinti rtknek azon rszt, amelyre a befolyt pnzbevtel nem
nyjt fedezetet;
###
n) a vsrolt kvetels rtkestsekor az eladsi r s a knyv szerinti rtk kztti vesztesgjelleg - klnbzetet;
o) a szerzdsben meghatrozott fizetsi hatridn (esedkessgen) bell trtnt
85 pnzgyi rendezs esetn adott - legfeljebb a ksedelmi kamattal arnyos, nem
szmlzott - rengedmny sszegt;
###
###

85

p) kzs zemeltets esetn a kzs zemeltetsben rszt vevk ltal - a trgyvvel

85 kapcsolatosan - megtrtett, megtrtend kzs kltsgek sszegt, illetve a kzs
zemeltetsbl szrmaz nyeresg - trgyvvel kapcsolatosan - tadott sszegt;
###
r) egyesls tagjainl az egyesls mkdsi kltsgeinek - a trgyvvel
kapcsolatosan - megtrtett sszegt.
(4) A klfldi pnzrtkre szl rszesedsnl, hitelviszonyt megtestest rtkpaprnl
az (1) bekezds, a (2) bekezds a) pontja, a (3) bekezds a)-d) pontja szerinti
85 rfolyamvesztesget a deviza rfolyamvltozsa hatsnak kiszrsvel kell
meghatrozni.
###
###

85

(5) A pnzgyi mveletek egyb bevteleinek a 84. (7) bekezdse szerinti ttelei a
pnzgyi mveletek egyb rfordtsai (3) bekezds szerinti tteleivel nem vonhatk
85 ssze, azokat brutt mdon kell kimutatni, kivve a mrlegfordulnapi rtkelskor
elszmolt rfolyamklnbzetet, amelyet sszevontan kell kimutatni.
###
(6) Rszesedsek, rtkpaprok, bankbettek rtkvesztseknt kell kimutatni a
tulajdoni rszesedst jelent befektetsek, a hitelviszonyt megtestest rtkpaprok, a
85 tarts bankbettek elszmolt rtkvesztst, cskkentve azt a korbban lert
rtkvesztsek visszart sszegvel.
###
86. (1) A rendkvli eredmny a rendkvli bevtelek s a rendkvli rfordtsok
klnbzete.
(2) A rendkvli bevtelek s a rendkvli rfordtsok fggetlenek a vllalkozsi
86 tevkenysgtl, a vllalkoz rendes zletmenetn kvl esnek, a szoksos vllalkozsi
tevkenysggel nem llnak kzvetlen kapcsolatban.
###
### 86 (3) A rendkvli bevtelek kztt kell kimutatni:
a) a tulajdonosnl (a tagnl) a gazdasgi trsasgba bevitt vagyontrgyak ltest
86 okiratban, annak mdostsban meghatrozott rtkt;
###
###

86

b) a gazdasgi trsasg tulajdonosnl (tagjnl) a gazdasgi trsasg jogutd nlkli

megsznse esetn (a felszmols, a vgelszmols befejezsekor), az errl szl
hatrozat jogerre emelkedsekor a megsznt rszeseds (rszvnyek, zletrszek,
86 vagyoni bettek) ellenben kapott eszkzk vagyonfelosztsi javaslat szerinti rtknek
s az tvett ktelezettsgek megllapods szerinti rtknek klnbzett,
amennyiben a kapott eszkzk rtke a tbb;
###
c) az talakult gazdasgi trsasg tulajdonosnl (tagjnl) - a gazdasgi trsasg
talakulsa esetn - az talakulssal ltrejtt gazdasgi trsasgban szerzett
86 rszeseds bekerlsi rtkeknt a megsznt rszesedsre jut - a jogeld gazdasgi
trsasg vgleges vagyonmrlege szerinti - sajt tke sszegt;
###
d) a kls tulajdonosnl (tagnl) - a gazdasgi trsasg beolvadsa esetn - az tvev
(beolvaszt) gazdasgi trsasgban szerzett rszeseds bekerlsi rtkeknt a
86 megsznt rszesedsre jut - a jogeld gazdasgi trsasg vgleges vagyonmrlege
szerinti - sajt tke sszegt;
###
e) a gazdasgi trsasg tulajdonosnl (tagjnl) a gazdasgi trsasg jegyzett
tkjnek leszlltsakor, ha a tkeleszllts tkekivons tjn valsul meg, a bevont
86 rszeseds (rszvny, zletrsz, vagyoni bett) nvrtknek fejben tvett eszkzk
rtkt;
###
### 86 f) a visszavsrolt sajt rszvny, sajt zletrsz bevonsa esetn, azok nvrtkt;

g) a jegyzett tkn felli vagyon fedezete mellett - trvnyi elrs alapjn - kibocstott
86 rszvnyek ellenben elengedett - a rszvnytrsasgnak nyjtott hitel miatt fennll ktelezettsg sszegt;
###
h) a tartozstvllals sorn harmadik szemly ltal - ellenttelezs nlkl - tvllalt
ktelezettsg szerzds (megllapods) szerinti sszegt, tovbb a hitelez ltal
86 elengedett, valamint az elvlt ktelezettsg sszegt, ha ahhoz beszerzett eszkz
nem kapcsoldik.
###
(4) A rendkvli bevtelek kztt kell elszmolni, de halasztott bevtelknt idbelileg el
kell hatrolni:
86 a) az elengedett ktelezettsg sszegt akkor, ha az beszerzett eszkzhz
###
kapcsoldik;
b) a fejlesztsi clra - visszafizetsi ktelezettsg nlkl - kapott, pnzgyileg rendezett
86 tmogats s a vglegesen tvett pnzeszkzk sszegt;
###
###

86

c) a trts nlkl tvett eszkzk tadnl kimutatott nyilvntartsi (legfeljebb forgalmi,

piaci) rtkt, tovbb az ajndkknt, a hagyatkknt kapott, a tbbletknt fellelt
86 eszkzk piaci rtkt;
###
d) a tartozstvllals sorn harmadik szemly ltal - ellenttelezs nlkl - tvllalt
86 ktelezettsg szerzds (megllapods) szerinti sszegt, ha az beszerzett eszkzhz
kapcsoldik.
###
(5) Rendkvli bevtelknt kell kimutatni a (4) bekezds szerint halasztott bevtelknt
86 elszmolt, idbelileg elhatrolt sszegbl a 45. (2) bekezdse szerint a kapcsold
kltsgek, rfordtsok ellenttelezsre megszntetett sszeget.
###
### 86 (6) A rendkvli rfordtsok kztt kell kimutatni:
a) a tulajdonosnl (a tagnl) az alaptskor, a jegyzett tke emelsekor a gazdasgi
86 trsasgba bevitt vagyontrgyak nyilvntarts szerinti rtkt;
###
###

b) a visszavsrolt sajt rszvny, sajt zletrsz bevonsa esetn, azok

visszavsrlsi (nyilvntarts szerinti) rtkt;
c) a tulajdonosnl (a tagnl) a gazdasgi trsasg jogutd nlkli megsznse esetn
(a felszmols, a vgelszmols befejezsekor) - az errl szl hatrozat jogerre
emelkedsekor - a jogeld gazdasgi trsasgban lv megsznt rszesedsnek
(rszvnyeinek, zletrszeinek, vagyoni betteinek) nyilvntarts szerint (knyv
86 szerinti) rtkt, valamint a megszns miatt - a megsznt rszeseds (rszvnyek,
zletrszek, vagyoni bettek) ellenben - kapott eszkzk vagyonfelosztsi javaslat
szerinti rtknek s az tvett ktelezettsgek megllapods szerinti rtknek
klnbzett, amennyiben a kapott eszkzk rtke a kevesebb;
86

###
d) az talakult gazdasgi trsasg tulajdonosnl (tagjnl) - a gazdasgi trsasg
talakulsa esetn - az talakult gazdasgi trsasgban lv megsznt
86 rszesedsnek (rszvnyeinek, zletrszeinek, vagyoni betteinek) nyilvntarts
szerinti (knyv szerinti) rtkt;
###
e) a kls tulajdonosnl (tagnl) - a gazdasgi trsasg beolvadsa esetn - a jogeld
86 gazdasgi trsasgban lv megsznt rszesedsnek (rszvnyeinek, zletrszeinek,
vagyoni betteinek) nyilvntarts szerinti (knyv szerinti) rtkt;
###
f) a tulajdonosnl (a tagnl) a gazdasgi trsasg jegyzett tkjnek leszlltsakor, ha
a tkeleszllts tkekivons tjn valsul meg, a bevont rszesedsek (rszvnyek,
86 zletrszek, vagyoni bettek) nyilvntarts szerinti (knyv szerinti) rtkt.
###
### 86 (7) A rendkvli rfordtsok kztt kell elszmolni:

a) a trts nlkl tadott eszkzk nyilvntarts szerinti rtkt, a trts nlkl nyjtott
szolgltatsok bekerlsi rtkt, a felszmtott, az tvev ltal meg nem trtett
86 ltalnos forgalmi adval nvelt sszegben, valamint - a behajthatatlannak nem
minsl - elengedett kvetels knyv szerinti rtkt;
###
b) a tartozstvllals sorn - ellenttelezs nlkl - tvllalt ktelezettsg szerzds
86 (megllapods) szerinti sszegt - a 33. (1) bekezdsnek figyelembevtelvel - a
tartozst tvllalnl;
###
c) a fejlesztsi clra - visszafizetsi ktelezettsg nlkl - tadott, pnzgyileg
86 rendezett tmogats s a vglegesen tadott pnzeszkzk sszegt.
###
(8) A (3)-(4) bekezds szerinti rendkvli bevteleket, a (6)-(7) bekezds szerinti
86 rendkvli rfordtsokat a felsorolt jogcmek szerint a kiegszt mellkletben
rszletezni kell, amennyiben azok eredmnyre gyakorolt hatsa jelents.
###
87 87. (1) Az adzs eltti eredmny a szoksos vllalkozsi eredmny s a rendkvli
###
eredmny sszevont sszege.
### 87 (2) Az adfizetsi ktelezettsg sszegt az adbevalls alapjn kell kimutatni.
87 (3) Az adzott eredmny az adzs eltti eredmny s az adfizetsi ktelezettsg
###
klnbzetvel egyezik meg.
(4) A mrleg szerinti eredmny a szabad eredmnytartalkbl osztalkra,
rszesedsre, a kamatoz rszvny utni kamatra - az (5) bekezds szerint - ignybe
87 vett sszeggel mdostott adzott eredmny s a jvhagyott osztalk, rszeseds,
kamatoz rszvny utni kamat klnbzete.
###
(5) Amennyiben a trgyvi adzott eredmny nem nyjt fedezetet a jvhagyott
osztalkra, rszesedsre, kamatoz rszvny utni kamatra s a szabad
eredmnytartalk erre ignybe vehet, akkor a szabad eredmnytartalkbl ignybe
87 vett sszeget is be kell lltani az eredmnykimutatsba. Ez esetben a mrleg szerint
eredmny nulla vagy a trgyvi negatv adzott eredmny sszegvel megegyez
sszeg lesz.
###
### 87 Kiegszt mellklet
88. (1) A kiegszt mellkletbe azokat a szmszer adatokat s szveges
magyarzatokat kell felvenni, amelyeket e trvny elr, tovbb mindazokat, amelyek
a vllalkoz vagyoni, pnzgyi helyzetnek, mkdse eredmnynek megbzhat s
88 vals bemutatshoz a tulajdonosok, a befektetk, a hitelezk szmra - a mrlegben,
az eredmnykimutatsban szereplkn tlmenen - szksgesek. A kiegszt
mellkletben be kell mutatni a sajtos tevkenysggel kapcsolatos - ms
jogszablyban elrt - informcikat is.
###
(2) A kiegszt mellkletben rtkelni kell a vllalkoz vals vagyoni, pnzgyi s
jvedelmi helyzett, az eszkzk s a forrsok sszettelt, a sajt tke s a
88 ktelezettsgek tteleinek alakulst, a likvidits s a fizetkpessg, valamint a
jvedelmezsg alakulst.
###
(3) A szmviteli politika meghatroz elemeit s azok vltozst, a vltozs
88 eredmnyre gyakorolt hatst a kiegszt mellkletben kln be kell mutatni.
###
(4) A kiegszt mellkletben ismertetni kell a beszmol sszelltsnl alkalmazott
rtkelsi eljrsokat s az rtkcskkens elszmolsnak szmviteli politikban
meghatrozott mdszert, elszmolsnak gyakorisgt, az egyes mrlegtteleknl
88 alkalmazott - az elz zleti vtl eltr - eljrsokbl ered, az eredmnyt befolysol
eltrsek indokolst, valamint a vagyoni, pnzgyi helyzetre, az eredmnyre gyakorolt
hatsukat.
###

(5) A kiegszt mellkletben be kell mutatni az ellenrzs sorn feltrt jelents

sszeg hibk eredmnyre, az eszkzk s a forrsok llomnyra gyakorolt - a
88 mrlegben, az eredmnykimutatsban a megfelel tteleknl sszevontan szerepl hatst, venknti megbontsban.
###
(6) A kiegszt mellkletnek tartalmaznia kell legalbb a 7. szm mellklet szerinti
88
###
tartalm cash flow-kimutatst is.
### 89 89. (1) A kiegszt mellkletnek tartalmaznia kell:
a) minden olyan gazdasgi trsasg nevt s szkhelyt, amely a mellkletet kszt
89
###
vllalkoznak lenyvllalata,
b) minden olyan gazdasgi trsasg nevt s szkhelyt, amelyet a mellkletet kszt
89
###
vllalkoz ms vllalkozval kzsen vezet,
c) minden olyan gazdasgi trsasg nevt s szkhelyt, amely a mellkletet kszt
89
###
vllalkoznak trsult vllalkozsa,
bemutatva kln-kln azok sajt tkjt, jegyzett tkjt, tartalkait, a birtokolt
89 rszeseds arnyt, a legutols zleti v mrleg szerinti eredmnyt; tovbb
###
###

d) minden olyan gazdasgi trsasg nevt s szkhelyt, amely a mellkletet kszt

vllalkoznak egyb rszesedsi viszonyban lv vllalkozsa.
(2) A gazdasgi trsasgokrl szl trvny szerinti ellenrztt gazdasgi trsasg
89 kiegszt mellkletnek tartalmaznia kell:
89

###
### 89 a) a jelents befolyssal,
### 89 b) a tbbsgi irnytst biztost befolyssal,
c) a kzvetlen irnytst biztost befolyssal
89
###
rendelkez tag (rszvnyes) nevt, szkhelyt, szavazatainak arnyt.
(3) A kiegszt mellkletnek ttelesen tartalmaznia kell minden olyan gazdasgi
trsasg nevt, szkhelyt, jegyzett tkjnek sszegt, szavazatok arnyt, ahol a
89 vllalkoz a gazdasgi trsasgokrl szl trvny szerint
###
### 89 a) jelents befolyssal,
### 89 b) tbbsgi irnytst biztost befolyssal,
c) kzvetlen irnytst biztost befolyssal
89
###
rendelkezik
### 89 (4) A kiegszt mellkletben be kell mutatni:
a) gazdasgi trsasgnl a vezet tisztsgviselk, az igazgatsg, a felgyel bizottsg
89 tagjainak tevkenysgkrt az zleti v utn jr jrandsg sszegt, csoportonknt
sszevontan;
###
b) gazdasgi trsasgnl a vezet tisztsgviselk, az igazgatsg, a felgyel bizottsg
tagjainak folystott ellegek s klcsnk sszegt, a nevkben vllalt garancikat,
89 csoportonknt sszevontan, a kamat, a lnyeges egyb felttelek, a visszafizetett
sszegek s a visszafizets felttelei egyidej kzlsvel;
###
c) a gazdasgi trsasg korbbi vezet tisztsgviselivel, igazgatsgi, felgyel
89 bizottsgi tagjaival szembeni nyugdjfizetsi ktelezettsg teljes sszegt,
csoportonknt sszevontan;
###
###
###
###
###
###
###
###

89
90
90
90
90
90
90

d) minden olyan, a vllalkoz kpviseletre jogosult szemlynek a nevt s lakhelyt,

aki az ves beszmolt kteles alrni.
90. (1) A kiegszt mellkletnek tartalmaznia kell:
a) a bevtelek aktv idbeli elhatrolsnak,
b) a halasztott rfordtsoknak,
c) a kltsgek, rfordtsok passzv idbeli elhatrolsnak,
d) a halasztott bevteleknek
a jelentsebb sszegeit, azok idbeli alakulst.

(2) A kiegszt mellkletben be kell mutatni, hogy a Tartsan adott klcsn kapcsolt
vllalkozsban, a Kvetelsek kapcsolt vllalkozssal szemben, a Htrasorolt
ktelezettsgek kapcsolt vllalkozssal szemben, a Tarts ktelezettsgek kapcsolt
vllalkozssal szemben, a Rvid lejrat ktelezettsgek kapcsolt vllalkozssal
90 szemben mrlegsorokbl kln-kln mennyi az anya-, illetve a lenyvllalattal
(lenyvllalatokkal) szembeni kvetels, illetve ktelezettsg. (Flrendelt anyavllalat
esetn az anya-, lenyvllalati minstst a flrendelt anyavllalat szempontjbl kell
elvgezni.)

###
### 90 (3) A kiegszt mellkletben be kell mutatni:
a) a mrlegben kimutatott ktelezettsgekbl azoknak a ktelezettsgeknek a teljes
sszegt, amelyeknek a htralv futamideje tbb, mint t v; azoknak a
90 ktelezettsgeknek a teljes sszegt, amelyek zlogjoggal vagy hasonl jogokkal
biztostottak, feltntetve a biztostkok fajtjt s formjt;
###

b) azoknak a pnzgyi ktelezettsgeknek a teljes sszegt, amelyek a pnzgyi

helyzet rtkelse szempontjbl jelentsggel brnak, de amelyek a mrlegben nem
90 jelennek meg, klns tekintettel a jvbeni nyugdjfizetsi, vgkielgtsi
ktelezettsgek, valamint a kapcsolt vllalkozsokkal szembeni ktelezettsgek
sszegre;
###
### 90 c) a mrlegen kvli egyb tteleket;
### 90 d) a lekttt tartalkot jogcmek szerint megbontva.
(4) A kiegszt mellkletben be kell mutatni mrlegen kvli ttelknt a fgg s a
biztos (jvbeni) ktelezettsgvllalsok sszegt fajtnknti rszletezsben. Ezeken
bell kln kell bemutatni gyletfajtnknt (az gylet trgya szerint) a mrleg
fordulnapjig le nem zrt hatrids, opcis gyletek, valamint a swap gyletek
90 hatrids rsznek szerzds szerinti rtkt (ktsi rt, rfolyamt), az eredmnyre
s a cash flowra gyakorolt vrhat hatst, kln feltntetve az zleti v eredmnyben
mr figyelembe vett hatsukat, fedezeti s nem fedezeti cl, tzsdn s tzsdn kvl
kttt, elszmolsi, illetve leszlltsi gyletek rszletezsben.
###
(5) A kiegszt mellkletben be kell mutatni a htrasorolt eszkzk rtkt jogcmek
szerinti rszletezsben.
(6) A kiegszt mellkletben be kell mutatni a sajt tke zleti ven belli vltozst,
annak okait, klns tekintettel a jegyzett tke vltozsaira. Ismertetni kell azt is, hogy
90 a jegyzett tkbl milyen rtket kpvisel s hogyan vltozott az anyavllalat, a
lenyvllalat(ok), kzs vezets vllalkozs(ok), trsult vllalkozs(ok) ltal jegyzett
sszeg.
###
### 91 91. A kiegszt mellkletben meg kell adni:
a) a trgyvben foglalkoztatott munkavllalk tlagos statisztikai ltszmt,
91 brkltsgt s szemlyi jelleg egyb kifizetseit, mindegyiket llomnycsoportonknt
bontva;
###
###

90

b) rszvnytrsasgnl a kibocstott rszvnyek szmt s nvrtkt rszvny

tpusonknt (fajtnknt) csoportostva (ezen bell kln feltntetve a trgyvben
91 kibocstottakat), tovbb a kibocstott tvltoztathat ktvnyek szmt s nvrtkt;
###
c) azokat az sszegeket, amelyek az rtkels kvetkeztben a trsasgi ad
91 megllaptsnl mdost ttelt jelentenek; ha a ttel tmeneti jelleg, a jvbeni
hatst is be kell mutatni;
###
###

91

d) a rendkvli bevtelek s a rendkvli rfordtsok trsasgi adra gyakorolt

szmszerstett hatst.

92. (1) A kiegszt mellkletben be kell mutatni az immaterilis javak, a trgyi

eszkzk nyit brutt rtkt, annak nvekedst, cskkenst, zr brutt rtkt,
kln az tsorolsokat, tovbb a halmozott rtkcskkens nyit rtkt, trgyvi
92 nvekedst, cskkenst, zr rtkt, kln az tsorolsokat, a trgyvi
rtkcskkensi lers sszegt legalbb a mrlegttelek szerinti bontsban.
###
(2) Az (1) bekezds szerinti rszletezsben be kell mutatni az elszmolt
rtkcskkensi lerst a kvetkez bontsban: terv szerinti lers linerisan,
degresszven, teljestmnyarnyosan, egyb mdszerrel, tovbb a terven felli
92 rtkcskkens, a visszart terven felli rtkcskkens sszege. A jelentsebb
sszeg terven felli rtkcskkens, illetve annak visszarsa elszmolsnak
indokait ismertetni kell.
###
(3) A kiegszt mellkletben be kell mutatni:
92
###
### 92 a) a befektetett pnzgyi eszkzk,
### 92 b) a kszletek,
### 92 c) a forgeszkzk kztt kimutatott rtkpaprok
rtkelse kapcsn elszmolt rtkveszts nyit rtkt, trgyvi nvekedst, trgyvi
92 cskkenst, a visszart rtkveszts sszegt, az rtkveszts zr rtkt legalbb
mrlegttelek szerinti bontsban.
###
### 93 93. (1) A kiegszt mellkletnek tartalmaznia kell:
a) az export rtkests rbevtelt a fldrajzilag elhatrolt piacok szerinti bontsban (a
93 fldrajzi elklntst a vllalkoz gazdlkodsa sajtossgainak figyelembevtelvel
alaktja ki);
###
b) az rtkests nett rbevtelt a ltest okiratban megjellt fbb
93 tevkenysgenknti megbontsban, amennyiben az egyes tevkenysgek,
szolgltatsok jelentsen klnbznek egymstl.
###
(2) Exporttmogats esetn a kiegszt mellkletnek tartalmaznia kell a tmogatott
93 exportrbevtelhez kapcsold kzvetlen kltsgek (kzvetlenl elszmolt kltsgek,
az eladott ruk beszerzsi rtke) sszegt.
###
(3) A tmogatsi program keretben kapott, folystott, illetve elszmolt sszeget
tmogatsonknt - a kapott sszeg, annak felhasznlsa (jogcmenknt s venknt),
a rendelkezsre ll sszeg megbontsban - kell a kiegszt mellkletben bemutatni.
93 Tmogatsi program alatt a kzponti, az nkormnyzati s/vagy nemzetkzi forrsbl,
illetve ms gazdlkodtl vgleges jelleggel kapott, a tevkenysg fenntartst,
fejlesztst clz tmogatst, juttatst kell rteni.
###
(4) A kiegszt mellkletben be kell mutatni a kutats s a ksrleti fejleszts trgyvi
kltsgeit.
(5) A forgalmi kltsg eljrs [a 71. (1) bekezds b) pont] szerinti eredmnykimutatst
kszt vllalkoznak a kiegszt mellkletben be kell mutatnia az aktivlt sajt
teljestmnyek rtknek rszletezst, a kltsgek kltsgnemenknti megbontst
93 legalbb a 2. szm mellklet "A" vltozat 03-04, 05-07, 10-12 s VI. sorainak
megfelel rszletezettsggel, s a ketts knyvvitel zrt rendszerben kimutatott
rtkadatokkal.
###
###

93

(6) A kiegszt mellkletben be kell mutatni az eredmnykimutats rtkests nett

rbevtele, Egyb bevtelek tteleibl - a felsorolt rszletezsben -, tovbb a
93 Rendkvli bevtelek kztt kimutatott halasztott bevtelekbl a kapcsolt
vllalkozsokkal, ezen bell az anya- s lenyvllalattal elszmolt sszegeket.
###
94. (1) A krnyezet vdelmt kzvetlenl szolgl trgyi eszkzk - 92. (1)
94 bekezdse szerint - rszletezett adatait a kiegszt mellkletben kln be kell mutatni.
###

(2) A kiegszt mellkletben a veszlyes hulladkok, krnyezetre kros anyagok nyit

s zr kszletnek mennyisgi s rtkadatait, a veszlyes hulladkok, krnyezetre
94 kros anyagok mennyisgnek s rtknek trgyvi nvekedst s cskkenst a
vonatkoz jogszably szerinti veszlyessgi osztlyok alapjn kell bemutatni.
###
(3) A kiegszt mellkletben - jogcmenknt elklntetten - be kell mutatni a
krnyezetvdelmi ktelezettsgek, a krnyezet vdelmt szolgl jvbeni kltsgek
fedezetre a trgyvben, illetve az elz zleti vben kpzett cltartalk sszegt,
94 tovbb a trgyvben, illetve az elz zleti vben krnyezetvdelemmel
kapcsolatosan elszmolt kltsgek sszegt, valamint a ktelezettsgek kztt ki nem
mutatott krnyezetvdelmi, helyrelltsi ktelezettsgek vrhat sszegt.
###
### 94 zleti jelents
95. (1) Az zleti jelents clja, hogy az ves beszmol adatainak rtkelsvel gy
mutassa be a vllalkoz vagyoni, pnzgyi, jvedelmi helyzett, az zletmenetet, hogy
95 ezekrl - a mltbeli tny- s a vrhat jvbeni adatok alapjn - a tnyleges
krlmnyeknek megfelel kpet adjon.
###
### 95 (2) Az zleti jelentsben ki kell trni:
a) a mrleg fordulnapja utn bekvetkezett lnyeges esemnyekre, klnsen
95
###
jelents folyamatokra;
95 b) a vrhat fejldsre (a gazdasgi krnyezet ismert s vrhat fejldse, a bels
###
dntsek vrhat hatsa fggvnyben);
c) a visszavsrolt sajt rszvnyek, sajt zletrszek megszerzsre vonatkoz
95
###
adatokra;
### 95 d) a kutats s a ksrleti fejleszts terletre;
### 95 e) a telephelyek bemutatsra.
### 95 (3) Az zleti jelentsben kln be kell mutatni:
a) a krnyezetvdelemnek a vllalkoz pnzgyi helyzett meghatroz, befolysol
95
###
szerept, a vllalkoz krnyezetvdelemmel kapcsolatos felelssgt;
b) a krnyezetvdelem terletn trtnt s vrhat fejlesztseket, az ezzel sszefgg
95
###
tmogatsokat;
### 95 c) a krnyezetvdelem eszkzei tekintetben a vllalkoz ltal alkalmazott politikt;
d) a krnyezetvdelmi intzkedsek bevezetst, a munkk llst.
95
###
(4) Az zleti jelentst magyarul kell elkszteni s a hely s a kelet feltntetsvel a
95 vllalkoz kpviseletre jogosult szemly kteles alrni.
###
### 95 IV. Fejezet
### 95 EGYSZERSTETT VES BESZMOL
96. (1) Az egyszerstett ves beszmol a (2)-(4) bekezds szerinti mrlegbl,
96 eredmnykimutatsbl s kiegszt mellkletbl ll. zleti jelentst - az egyszerstett
ves beszmolhoz kapcsoldan - nem kell kszteni.
###
(2) Az egyszerstett ves beszmol mrlege az 1. szm mellklet "A", illetve "B"
96 vltozata kzl a vllalkoz ltal vlasztott mrleg nagybetvel s rmai szmmal jellt
tteleit tartalmazza.
###
(3) Az egyszerstett ves beszmol eredmnykimutatsa a 2. vagy a 3. szm
96 mellklet "A", illetve "B" vltozata kzl a vllalkoz ltal vlasztott eredmnykimutats
nagybetvel s rmai szmmal jellt tteleit tartalmazza.
###
(4) Az egyszerstett ves beszmol kiegszt mellkletnek a 41. (7) bekezdse,
az 55. (4) bekezdse, a 88. (6) bekezdse, a 89. , a 90. (1)-(2), (6) bekezdse, a
96 91. c)-d) pontja, a 92. (3) bekezdse, a 93. (1)-(2) s (6) bekezdse szerinti
adatokat nem kell tartalmaznia.
###

97. (1) Ha az egyszerstett ves beszmolt kszt vllalkoz a 9. (2) bekezdse

szerinti hrom mutatrtk kzl brmelyik kettnek a hatrrtkt tllpi kt egymst
97 kvet zleti vben, akkor a msodik vi beszmol elksztst kvet vtl ves
beszmolt kteles kszteni.
###
(2) Ha az ves beszmolt kszt vllalkoznl a 9. (2) bekezdse szerinti hrom
mutatrtk kzl brmelyik kett a hatrrtk al kerl kt egymst kvet zleti
97 vben, akkor a msodik vi beszmol elksztst kvet vtl a vllalkoz
egyszerstett ves beszmolt kszthet.
###
### 98 98. Az egyszerstett ves beszmol ksztse sorn:
### 98 a) az 57. (2) bekezdse szerinti visszars alkalmazsa nem ktelez;
b) a sajt termels kszlet - a 66. (1) bekezdsben rgztettektl eltren - a mg
98 vrhatan felmerl kltsgekkel s a kalkullt haszonnal cskkentett eladsi ron is
rtkelhet;
###
c) nem ktelez a 32. (3), illetve a 44. (3) bekezdse szerinti idbeli elhatrols
98
###
alkalmazsa.
### 98 V. Fejezet
### 98 EGYSZERSTETT BESZMOL
### 98 ltalnos szablyok
99. (1) Az egyszeres knyvvitelt vezet vllalkoz az zleti vrl december 31-i
fordulnappal egyszerstett beszmolt kteles kszteni. Az egyszeres knyvvitelt
99 vezet vllalkoz a 11. (2)-(3) bekezdsben foglaltakat nem alkalmazhatja.
###
(2) Az egyszerstett beszmol a 4. szm mellklet szerinti egyszerstett mrlegbl
s az 5. szm mellklet szerinti eredmnylevezetsbl ll. Az egyszerstett mrleg s
99 az eredmnylevezets ttelei tovbbtagolhatk.
###
(3) Az egyszerstett mrleget s az eredmnylevezetst a ttelek e trvny szerinti
sorrendjben, bizonylatokkal altmasztott, szablyszeren vezetett egyszeres
99 knyvvitel (a pnzforgalmi knyvvitel, illetve az eszkzkrl s a forrsokrl vezetett
rszletez nyilvntartsok, a leltrak) adatai alapjn, vilgos s ttekinthet formban
kell sszelltani.
###
###

(4) Az egyszerstett mrleget s az eredmnylevezetst magyar nyelven kell

elkszteni, az adatokat ezer forintban kell megadni.
(5) Az egyszerstett mrleget s az eredmnylevezetst a hely s a kelet
99 feltntetsvel a vllalkoz kpviseletre jogosult szemly kteles alrni.
99

###
(6) Az egyszerstett mrlegben, az eredmnylevezetsben - minden ttelnl - fel kell
tntetni az elz zleti v megfelel adatt. Amennyiben az ellenrzs az elz zleti
v(ek) egyszerstett mrlegben, eredmnylevezetsben - a 3. (3) bekezdsnek
3. pontja s a 14. (4) bekezdse alapjn a vllalkoz szmviteli politikjban rgztett
felttelek szerint - jelents sszegnek minsl hib(ka)t llaptott meg, akkor az
elz zleti v(ek)re vonatkoz mdostsokat az egyszerstett mrleg s az
99
eredmnylevezets minden ttelnl az elz zleti v adatai mellett be kell mutatni.
Ilyen esetben az egyszerstett mrlegben is, az eredmnylevezetsben is kln-kln
oszlopban szerepelnek az elz vi adatok, a lezrt zleti v(ek)re vonatkoz
mdostsok, illetve a trgyvi adatok.
###
(7) Az egymst kvet zleti vek egyszerstett mrlegeiben, eredmnylevezetseiben
az sszehasonlthatsgot a szerkezeti felpts, a tagols s a tartalom, a
99 mrlegttelek rtkelsi elveinek s eljrsainak llandsgval kell biztostani.
###

100. (1) Az egyszerstett beszmolt kszt vllalkoz a 15. (2) s (7)

bekezdsben foglaltaktl eltren az rbevtelt, az egyb bevteleket, valamint a
kltsgeket, a rfordtsokat - az rtkcskkensi lers s az rtkveszts kivtelvel 100 s az egyb kiadsokat a pnz tnyleges berkezse s kifizetse idszakban, illetve
a (2) bekezds szerint a nem pnzben trtnt kiegyenlts idszakban kteles a
knyvekben elszmolni.
###
(2) A teljests idszakban el kell szmolni azt is, ha az gylet ellenrtkt ms eszkz
100 (idertve a vltval trtn kiegyenltst is) tads-tvtelvel rendezik. Az ilyen
gyleteket azok vals tartalma szerint, brutt mdon kell elszmolni.
###
(3) Az egyszerstett mrleg a vllalkoz december 31-n meglv, a leltrba rtkkel
felvett valamennyi eszkzt s azok forrsait; az eredmnylevezets az zleti vben
folytatott tevkenysg valamennyi vgleges (vissza nem fizetend) bevtelt s
100 vgleges (vissza nem kvetelhet) kiadst, valamint az eszkzk, a ktelezettsgek
mrlegfordulnapi rtkelsbl szrmaz rtkmdostsokat brutt mdon
tartalmazza, fggetlenl attl, hogy az gyletek teljestsekor tnyleges pnzkiadsra
vagy pnzbevtelre sor kerlt-e vagy sem.

###
### 100 Az egyszerstett mrleg tagolsa, tteleinek tartalma
101. (1) Az egyszerstett mrleg egyes tteleinek tartalma a (2) bekezdsben
101 foglaltakat figyelembe vve megegyezik az 1. szm mellklet "A" vltozata szerinti
tagols tartalmval.
###

(2) Az egyes tteleknl figyelembe veendk rtelemszeren a 23-31. -ok, a 35-43. ok elrsai azzal az eltrssel, hogy az alapts-tszervezs kltsgeinek aktivlsra,
a befektetett eszkzk rtkhelyesbtsre s ezzel sszefggsben az rtkelsi
tartalk kimutatsra, a 41. (4)-(6) bekezdse szerinti sajtos cltartalkkpzsre, az
101 eredmnytartalk 37. (2) bekezds d) pontja, illetve (6) bekezdse szerinti
ignybevtelre, valamint a hivatkozott -oknl a kiegszt mellkletre vonatkoz
elrsok az egyszerstett mrleg ksztsekor nem alkalmazhatk.
###
(3) Az egyszerstett mrlegben a pnzmozgshoz nem kapcsold, a jvben
kiegyenltsre kerl kvetelsek s ktelezettsgek, valamint a pnzkiadsbl
101 szrmaz kvetelsek s a pnzbevtelbl szrmaz ktelezettsgek
mrlegfordulnapi llomnyt elklntetten kell szerepeltetni.
###
(4) Pnzkiadsbl szrmaz kvetelsknt kell az egyszerstett mrlegbe felvenni a
vllalkoz ltal nyjtott klcsn, a nem beszerzsi cllal adott elleg s az adtlfizets
101 ms adnemben fennll ktelezettsg teljestsre be nem tudott sszegt.
###
(5) A pnzmozgshoz nem kapcsold kvetelsek kztt kell az egyszerstett
mrlegben kimutatni az ruszlltsbl, szolgltats teljestsbl szrmaz
101 kvetelseket (vevk), valamint a jogszeren ignyelt, de a mrlegfordulnapig
pnzgyileg mg nem teljestett tmogatsokat.
###
###

###

(6) A pnzeszkzk kz kell felvenni a pnzforgalmi nyilvntartsban a kvetelsek

kztt elklntetten knyvelt valuta- s devizakszletek forintra tszmtott rtkt.
102. (1) A 35. (2) bekezdsben foglaltaktl eltren a sajt tke jegyzett tkbl,
tketartalkbl, eredmnytartalkbl, lekttt tartalkbl s egyszerstett mrleg
szerinti eredmnybl ll. A sajt tknek nem rsze a pnzgyileg ksbb realizld,
102 az (5)-(6) bekezds szerinti tartalk. A 38. szerinti lekttt tartalkot a megfelel
jogcmek alapjn a tketartalkbl trtn tvezetssel, illetve a sajt tkben
kimutatsra kerl eredmnytartalk sszegt cskkentve kell az egyszerstett
mrlegbe belltani.
101

(2) Jegyzett tkeknt a tulajdonosok, a tagok ltal ilyen cmen tnylegesen

rendelkezsre bocstott pnzeszkzk s a nem pnzbeli hozzjrulsknt
102 tnylegesen tadott eszkzk ltest okirat, annak mdostsa, illetve a legfbb szerv
errl szl hatrozata szerint elfogadott egyttes rtkt kell kimutatni, cgbrsgi
bejegyzs esetn a cgjegyzkbe val bejegyzs idpontjval.
###

(3) Az eredmnytartalk az egyszerstett mrleg szerinti eszkzrtknek a

cltartalkokkal, a ktelezettsgekkel, valamint a jegyzett tkvel, a tketartalkkal, a
102 lekttt tartalkkal, az egyszerstett mrleg szerinti eredmnnyel s az (5)-(6)
bekezds szerinti tartalkkal cskkentett sszegeknt llapthat meg.
###
(4) Az egyszerstett mrleg szerinti eredmny az zleti v adkteles pnzgyi
eredmnye s az ezen idszakban bekvetkezett egyb, tnyleges pnzbevtelt vagy
pnzkiadst nem jelent vgleges vagyonvltozs egyttes sszegbl, az
rtkkorrekcik (rtkcskkensi lers, rtkveszts, kszletvltozs), az
102 adktelezettsg s az osztalkfizetsre a 114. (2) bekezdse szerint jvhagyott
sszeg levonst kveten a vllalkoznl marad sszeg, illetve sajt tke
cskkens, egyezen az eredmnylevezetsbe belltott sszeggel.
###
(5) Az egyszerstett mrlegben kimutatott tartalk azt az adzs eltti jvbeni
vagyonvltozst mutatja, amelyet az egyszerstett mrlegbe belltott, a jvbeni
102 pnzgyi rendezskor adkteles bevtelt vagy kltsget, rfordtst eredmnyez
eszkzk s forrsok klnbzete jelent.
###
### 102 (6) Tartalknak minsl
a) az egyszerstett mrleg eszkzoldalra belltott sajt termels kszletek, a
fizetend ltalnos forgalmi adt nem tartalmaz vevkkel szembeni kvetelsek,
102 tovbb a 106. (3) bekezdsnek alkalmazsa esetn a pnzkiadsbl szrmaz
kvetelsek, a pnzbevtelbl szrmaz ktelezettsgek bevtelknt mg el nem
szmolhat rfolyamnyeresge egyttes sszegnek, s
###
b) az egyszerstett mrleg forrsoldalra belltott, a vsrolt kszletek zr
llomnyhoz nem kapcsold szlltkkal szembeni ktelezettsgek levonhat
ltalnos forgalmi adt nem tartalmaz sszege, tovbb a 103. (1) bekezdse
102 szerinti cltartalk, valamint a 103. (2) bekezdse szerinti rvid lejrat
ktelezettsgek kzl a jvbeni kiegyenltskkor kltsget, rfordtst jelent
ktelezettsgek egyttes sszegnek
###
### 102 klnbzete (negatv eljel is lehet).
103. (1) A 41. (1)-(2) bekezdse szerinti cltartalkot csak az egyszerstett
103
###
mrlegbe kell belltani, azt knyvelni nem szabad.
(2) A pnzmozgshoz nem kapcsold rvid lejrat ktelezettsgek kztt kell az
103 egyszerstett mrlegben kimutatni a pnzforgalmi nyilvntartsban nem knyvelt,
elismert ktelezettsgeket, gy
###
a) a szlltval szembeni ktelezettsgeket (ide nem rtve a beruhzsi szlltkat),
103
###
### 103 b) a tulajdonosok rszre jvhagyott osztalk (rszeseds) sszegt,
c) a nem ruvsrlsbl, a nem szolgltats ignybevtelbl, a nem hitel- s
klcsnfelvtelbl szrmaz, a trgyidszakot terhel ktelezettsgek (decemberi
103 munkabr, trsadalombiztostsi jrulk, egszsggyi hozzjruls, egyb) sszegt,
tovbb
###
d) a kltsgvetssel, a helyi nkormnyzatokkal az zleti vre elszmolt (bevallott), de
103 pnzgyileg a mrlegfordulnapig mg nem rendezett adktelezettsgek sszegt is.
###
(3) A fizetend s az elzetesen felszmtott ltalnos forgalmi ad kltsgvetssel
mg nem rendezett egyenlegt a pnzmozgshoz nem kapcsold ktelezettsgek,
103 illetve kvetelsek kztt kell kimutatni, fggetlenl attl, hogy azt a vonatkoz trvny
elrsa alapjn mg nem kellett bevallani, vagy bevallottk ugyan, de pnzgyileg a
mrlegfordulnapig mg nem teljestettk.
###

(4) Ha a vllalkoz jogszably vagy llamkzi megllapods alapjn a

tevkenysghez vissza nem trtend tmogatst kap, akkor a kapott pnzsszeget
ktelezettsgknt kell a pnzforgalmi nyilvntartsba felvennie. Az ebbl szrmaz
ktelezettsget akkor s olyan sszegben kell az adkteles egyb bevtelek kz
tvezetni, amikor s amekkora sszegben a kapott (befolyt) pnz elkltshez kltsg
(termelsi s kezelsi kltsg vagy rtkcskkens) elszmolsa kapcsoldik. Ha a
103 tmogatsi cl - a tmogatsi okiratban foglalt hatridig - nem valsult meg, de a
kapott pnzt nem kell visszafizetni, a hatrid lejratakor annak a ktelezettsgek
kztt nyilvntartott sszegt adkteles egyb bevtelknt elszmolva kell a
ktelezettsgek kzl kivezetni. Az adkteles egyb bevtelknt elszmolt sszeget
az eredmnylevezets pnzgyileg rendezett adkteles egyb bevtelek ttelbe kell
belltani.
###
### 103 Az egyszerstett mrleg tteleinek rtkelse
104. Az egyszerstett mrleg ttelei rtkelsnl ltalnos szablyknt a 46-68. ban foglaltakat - a kiegszt mellkletre vonatkoz elrsok kivtelvel - s a 105104 106. -ban foglalt sajtossgok figyelembevtelvel kell alkalmazni.
###
105. (1) Az egyszerstett beszmol ksztsekor az immaterilis javak s a trgyi
eszkzk rtkcskkenst, valamint a befektetett pnzgyi eszkzk, az rtkpaprok
105 s a pnzkiadsbl szrmaz kvetelsek rtkvesztseit figyelembe kell venni,
fggetlenl attl, hogy az eredmny nyeresg vagy vesztesg.
###
(2) Az ruszlltsbl s szolgltatsnyjtsbl szrmaz kvetelsek (vevk) s
ktelezettsgek (szlltk) egyszerstett mrlegbe belltand rtkt a rendelkezsre
ll informcik szerint vrhatan kiegyenltsre kerl sszegre mdostott (legfeljebb
105 az elfogadott, szmlzott) sszegben kell meghatrozni. A vevkvetels
rtkvesztst, lerst rfordtsknt, a szlltval szembeni ktelezettsg
elengedst, harmadik fl ltali tvllalst bevtelknt elszmolni nem szabad.
###
###

(3) Az 57. (2) bekezdse szerinti visszartkelst (visszarst) az egyszerstett

mrlegbe belltand eszkzknl nem kell alkalmazni.
(4) Az egyszerstett mrlegben a sajt termels kszletet (befejezetlen termelst,
flksz s ksztermket, nvendk-, hz- s egyb llatot) a mg vrhatan felmerl
105 kltsgekkel s a kalkullt haszonnal cskkentett eladsi ron is ki lehet mutatni.
105

###

###

(5) A 48. (1) bekezdse szerinti, a trgyi eszkzk feljtsi munki szmlzott
rtknek, illetve kzvetlen kltsgeinek aktivlsra vonatkoz elrsokat, tovbb a
47. (4), (6) bekezdsben foglaltakat, a 47. (8) bekezdsnek a kapott kamatokra
105 vonatkoz elrsait, az 52. (1) bekezdsnek maradvnyrtkre vonatkoz elrsait
az egyszerstett mrleg ksztsnl nem ktelez alkalmazni. Az 50. (4) bekezdse
szerinti eszkzk, valamint a negatv zleti vagy cgrtk az egyszerstett mrlegben
nem mutathatk ki.

(6) A trgyi eszkz, az immaterilis jszg beszerzsi rtkt a beruhzsi szlltval, a

szlltval szemben fennll ktelezettsgbl elengedett, msok ltal tvllalt
105 sszeggel cskkenteni kell. Ilyen esetben az venknt elszmoland rtkcskkens
sszegt az 53. (3) bekezdse alapjn mdostani kell.
###
### 105 (7) A 68. (1) bekezdsben foglalt elrst nem kell alkalmazni.

(8) Amennyiben a trgyi eszkz hasznostsban olyan lnyeges s tarts vltozs

kvetkezik be, amely annak a 23. (5) bekezdse szerint a kszletek kz val
tsorolst indokoltt teszi, akkor a beruhzsi szlltval, a szlltval szemben mg
nem rendezett ktelezettsg sszegig a mr elszmolt rtkcskkenst vissza kell
rni. Ezt a korrekcit az eredmnylevezets rtkcskkens sorba belltott adat
szmtsakor negatv eljellel kell figyelembe venni. Ha a 23. (5) bekezdse szerinti
105
tsorols kifizetett vsrolt kszletbl trtnik, az ilyen trgyi eszkz bekerlsi
(legfeljebb piaci) rtke utn rtkcskkenst elszmolni nem szabad. Sajt termels
kszletnek trgyi eszkzz trtnt tsorolsakor a 111. (6) bekezdsben elrtak
szerint kell eljrni.
###
106. (1) Az egyszerstett mrlegben, a devizban fennll kvetelseket s
ktelezettsgeket - fggetlenl attl, hogy azok llomnyba vtele pnzbevtellel vagy
106 pnzkiadssal egyttjrt-e - pnzgyi rendezskig a szerzds szerinti teljests
napjra vonatkoz, a 60. (4)-(6) bekezdse szerinti devizarfolyamon tszmtott
forintrtken lehet kimutatni.
###
(2) Az egyszerstett mrlegben a valutakszletet, a devizaszmln lv devizt a pnz
tnyleges befolysakor (jvrsakor) rvnyes, a 60. (4)-(6) bekezdse szerinti
106 devizarfolyamon tszmtott forintrtken lehet kimutatni.
###
(3) Az (1) s (2) bekezds szerinti eszkzket s ktelezettsgeket a
mrlegfordulnapon csak abban az esetben kell - az esetleges rfolyamvltozs miatt 106 trtkelni, ha az rfolyamvltozs a vllalkoz szmviteli politikjban
meghatrozottak szerint jelentsnek minsl.
###
### 106 Az egyszerstett mrleg tteleinek altmasztsa leltrral
107. Az egyszerstett mrleg tteleit leltrral kell altmasztani. A leltr ksztsvel
107
###
kapcsolatban a 69. elrsait kell alkalmazni.
### 107 Az eredmnylevezets tartalma, tagolsa
108. (1) Az eredmnylevezets az egyszeres knyvvitelt vezet vllalkoz
egyszerstett mrleg szerinti eredmnynek, valamint pnzgyi eredmnye trgyvi
108 vltozsnak levezetst tartalmazza, az eredmny keletkezsre, mdostsra hat
fbb tnyezknek, sszetevknek a bemutatsval.
###
(2) Az eredmnylevezetsben a vgleges (vissza nem fizetend, illetve vissza nem
kvetelhet) pnzmozgsok egyenlegeknt a pnzgyi eredmny adkteles s
jvedelemadzs al nem vont trgyvi vltozst, valamint az adzott eredmnyben a
valdisg, az vatossg elvt rvnyestve - a 100. (2) s a 105. (1) bekezdse
108 alapjn tnyleges pnzmozgs hinyban is - szmtsba veend bevteleket,
rfordtsokat s rtkmdostsokat elklntetten kell szerepeltetni.
###
(3) Az eredmnylevezetsben a bevteleket, a kltsgeket, rfordtsokat meg kell
108 bontani aszerint, hogy azokat a tnyleges pnzgyi teljests alapjn vagy pnzmozgs
nlkli gylet kapcsn szmoltk el.
###
### 108 Az eredmnylevezets tteleinek tartalma
109. (1) Pnzgyileg rendezett nett rbevtelknt kell kimutatni a 72-75. szerinti, a
109
###
mrlegfordulnapig pnzgyileg rendezett sszegeket.

(2) Nem pnzben kiegyenltett rtkests nett rbevteleknt kell kimutatni az

rtkests 72-75. szerinti - ltalnos forgalmi ad nlkli - ellenrtkt, ha azt a
vllalkoz rszben vagy egszben nem pnzben kapja meg, a vev - a Polgri
Trvnyknyv elrsai figyelembevtelvel - az ellenrtket egyb eszkz tadsval
vagy a vele szemben fennll ktelezettsg beszmtsval rendezi. rbevtelknt kell
109 elszmolni azt is, ha a vllalkoz valamely ktelezettsge kiegyenltsre - jogszably
elrsa alapjn - nem pnzeszkzt ad t. Ilyen klnsen: a nem pnzbeli bettknt, a
termszetbeni juttatsknt tadott, a gazdasgi trsasgbl kilpett tagnak kiadott
eszkz megllapods szerinti - thrtott ltalnos forgalmi ad nlkli - ellenrtke.
###
(3) rbevtelknt kell figyelembe venni a korbban rfordtsknt el nem szmolhat
109 behajthatatlannak vagy bizonytalannak minstett vevkvetelsre utlag befolyt
[pnzbevtelt jelent vagy a (2) bekezds szerint beszmtott] sszeget is.
###
(4) Pnzgyileg rendezett adkteles egyb bevtelek a 77. szerinti egyb bevtelek,
a 84. szerinti pnzgyi mveletek bevtelei, a 86. (3) bekezdse s (4)
bekezdsnek b) pontja szerinti rendkvli bevtelek mrlegfordulnapig pnzgyileg
rendezett sszegei. Az elengedsrl, az tvllalsrl szl megllapods szerint az
109 zleti vben elengedett vagy harmadik szemly ltal tvllalt hitel- s klcsntartozsok
sszegt is itt kell szerepeltetni (a pnzbevtel mr korbban megtrtnt, de vgleges
bevtell a visszafizetsi ktelezettsg megsznsvel vlt).
###
### 109 (5) Pnzbevtelt nem jelent adkteles bevtelknt kell kimutatni klnsen:
a) az elengedsrl, az tvllalsrl szl megllapods szerint az zleti vben
elengedett vagy harmadik szemly ltal tvllalt beruhzsi szlltval, szlltval
109 szembeni ktelezettsg sszegbl a beszerzett eszkz zembe helyezse ta
elszmolt (halmozott) rtkcskkenst rszben vagy teljes egszben ellenttelez
sszeget,
###
b) a tulajdoni rszesedst jelent befektets knyv szerinti rtkt meghaladan, nem
109 pnzben kapott rtket a gazdasgi trsasg talakulsakor, megsznsekor.
###
(6) A pnzbevtelt nem jelent, jvedelemadzs al vont bevtelek kztt kell
kimutatni a tnyleges pnzmozgs nlkl, a vltozs vgleges jellegre tekintettel
109 elszmolt bevteleket, idertve a klcsnkvetels, az rtkpapr rfordtsknt
elszmolt rtkvesztsnek, behajthatatlanknt lert sszegnek utlagosan, nem
pnzben trtn kiegyenltst is.
###

###

(7) A jvedelemadzs al nem vont bevtelek azok a pnzbevtelek vagy

pnzmozgs nlkli vgleges bevtelek, amelyekkel szemben rfordts nem
szmolhat el (tbbletknt befizetett ad visszatrtse, ms adnemnl trtn
109 figyelembevtele, jogszably alapjn admentesen kapott pnzbevtel). Itt kell
szerepeltetni az zleti vben a tagoktl vagyoni hozzjrulsknt kapott eszkzk
ltest okirat, annak mdostsa, illetve a legfbb szerv errl szl hatrozata szerinti
rtkt is.
(8) A 37. (1) bekezdsnek f) pontja szerint jogszably alapjn az
eredmnytartalkba helyezett pnzeszkzket a jvedelemadzs al nem vont
pnzbevtelek, illetve a 37. (2) bekezdsnek g) pontja szerint jogszably alapjn az
109 eredmnytartalkbl tadott pnzeszkzket a jvedelemadzsban rfordtsknt
nem rvnyesthet egyb kiadsok kztt kell az eredmnylevezetsben kimutatni.

###
110. (1) A rfordtsknt rvnyesthet kiadsok kz csak az zleti vben kifizetett
sszegeket lehet belltani.
110 (2) A rfordtst jelent eszkzvltozsok ttel az zleti vben, nem pnzben teljestett
###
ktelezettsgkiegyenltseket tartalmazza.
###

110

(3) A rfordtst jelent elszmolsok kztt kell kimutatni az rtkcskkensi lerst, az

110 rtkvesztsknt elszmolt sszeget, valamint az egyszerstett mrlegben kimutatott
kifizetett vsrolt kszletek llomnyvltozst.
###
111. (1) Az anyag- s rubeszerzs kltsgei ttel a 78. -ban rszletezett kifizetett
anyagjelleg rfordtsokat tartalmazza (idertve a klcsnkvetels fejben kapott, a
111 korbbi pnzkiads rvn megfizetett eszkzrtket is) azzal, hogy a szlltkkal
szembeni, a mrlegfordulnapon fennll tartozsokat itt nem szabad figyelembe
venni.
###
(2) Az anyag- s rubeszerzssel, szolgltats ignybevtelvel kapcsolatos tartozs
nem pnzben trtn kiegyenltst a ktelezettsg nyilvntarts szerinti rtkben
111 elklntetten, a nem pnzben kiegyenltett, nem beruhzsi cl beszerzsek kztt
kell kimutatni, fggetlenl attl, hogy az tadott eszkz beszerzsvel, ellltsval
kapcsolatos ktelezettsget mr kiegyenltettk-e.
###
(3) A szemlyi jelleg rfordtsok ttel a 79. szerinti jogcmeken a trgyvben
kifizetett, tovbb a termszetes szemly illetmnybl levont, ktelezettsgknt elrt
sszegeket (szemlyi jvedelemad, egyb levons) brutt mdon tartalmazza, ide
111 nem rtve a 103. (2) bekezdse szerint a rvid lejrat ktelezettsgek kztt
kimutatott sszegeket. A munkavllalknak, tagoknak termszetben adott juttats
rtkt elklntetten kell az eredmnylevezetsben szerepeltetni.
###
(4) Egyb termelsi s kezelsi kltsgek, rfordtsok a 81. szerinti egyb
rfordtsok, a 85. szerinti pnzgyi mveletek rfordtsai, a 86. (6)-(7) bekezdse
szerinti rendkvli rfordtsok kzl az zleti vben megfizetettek egyttes sszege. Az
111 eredmnylevezets sszelltsa sorn a trsasgi adktelezettsgre fizetett elleget,
illetve a megfizetett vagy ktelezettsgknt elrt adt itt nem szabad figyelembe venni.
###
### 111 (5) A nem pnzben kiegyenltett rfordtsok kztt kell szerepeltetni.
a) az immaterilis javak, a trgyi eszkzk knyv szerinti rtknek a mennyisgi
cskkenssel egytt jr kivezetst az llomnybl az eszkz rtkestsekor
111 (idertve a ktelezettsg teljestsre trtn tadst is), vagyoni hozzjrulsknt
vagy trts nlkli tadsakor, megsemmislsekor, hinyakor, cskkentve azt a
kszletre vett hulladkanyagok, haszonanyagok rtkvel,
###
b) az egyb eszkzk tadsval teljestett, rfordtst eredmnyez ktelezettsgek
111
###
rtkt,
### 111 c) az talakuls kapcsn a rszeseds rtkben bekvetkezett cskkenst.
(6) Az egyb termelsi s kezelsi kltsgeket, rfordtsokat - az egyb kiadsok kz
tvezetve - cskkenti a szmlval igazolhat, elsdlegesen anyagbeszerzsi, illetve
elsdlegesen szemlyi jelleg rfordtsknt az zleti vben elszmolt minden olyan
111 pnzkiads vagy a beszerzs ellenttell adott eszkzkiads, amely trgyi eszkz,
szellemi termk sajt ellltst szolglta.
###
112. (1) Amennyiben a vllalkoz a devizakvetelseit s devizaktelezettsgeit,
valamint valuta- s devizakszlett a 106. (3) bekezdse szerint a
112 mrlegfordulnapon trtkeli, az rfolyam-klnbzeteket a kvetkezk szerint kell
szmtsba vennie:
###
### 112 a) rfolyamnyeresget bevtelknt elszmolni nem szabad,
b) a pnzkiadsbl szrmaz kvetelsek s pnzbevtelbl szrmaz
112 ktelezettsgek, tovbb a valuta- s devizakszletek rfolyamvesztesgt
rtkvesztsknt el kell szmolni.
###
(2) A devizban fennll kvetelsek s ktelezettsgek nyilvntarts szerinti rtke s
112 a forintra tszmtott rtke kztti, a kiegyenltskor realizlt rfolyamklnbzetet
###
###

112

a) vevkvetels esetn eljeltl fggetlenl az rbevtelben,

b) minden egyb kvetels esetben az rfolyamnyeresget adkteles bevtelknt,

112 az rfolyamvesztesget az egyb termelsi s kezelsi kltsgek, rfordtsok kztt,
###
c) a szlltval szembeni ktelezettsg teljestsekor, eljeltl fggetlenl az anyag- s
rubeszerzs kltsgei kztt vagy egyb kiadsknt,
d) minden egyb ktelezettsg esetben az rfolyamnyeresget adkteles
112 bevtelknt, az rfolyamvesztesget egyb termelsi s kezelsi kltsgknt,
rfordtsknt
###
###

112

kell elszmolni, s annak megfelelen kell az eredmnylevezets tteleiben

112 szerepeltetni, hogy a kvetels, a ktelezettsg kiegyenltse pnzben vagy ms
eszkz tadsval-tvtelvel trtnt meg.
###
113. (1) rtkcskkensi lers az immaterilis javak, a trgyi eszkzk zleti vben
113 az 52-53. alapjn elszmolt terv szerinti s terven felli rtkcskkense.
###
(2) rtkvesztsknt kell kimutatni a befektetett pnzgyi eszkzk, az rtkpaprok, a
pnzkiadsbl szrmaz kvetelsek, a pnzbevtelbl szrmaz ktelezettsgek
113 mrlegfordulnapi rtkelsbl szrmaz rfordtsokat, tovbb a 112. (1)
bekezds b) pontja szerinti, pnzgyileg nem realizlt, rfordtsknt elszmolt
rfolyamvesztesget.
###
(3) A kifizetett vsrolt kszletek llomnyvltozsaknt kell kimutatni az zleti vben
vagy korbban kltsgknt elszmolt (a szlltknak kifizetett), tovbb a 111. (5)
bekezdsnek a) pontja szerint kszletre vett vsrolt kszletek mrlegfordulnapra
vonatkoz, leltrozssal megllaptott llomnynak az elz zleti vihez kpest
113 bekvetkezett vltozst (nvekedst plussz eljellel, cskkenst negatv eljellel). A
kifizetett vsrolt kszletek kszletvltozsa rtknek megllaptsakor abbl kell
kiindulni, hogy kszleten elssorban a mg ki nem fizetett beszerzsek vannak (a
kszletfelhasznls a mr kifizetett, kltsgknt elszmolt ttelekbl trtnt).
###
(4) Beruhzsi kiadsok a trgyi eszkz ltestse (beszerzse, ellltsa) rdekben
teljestett, a 47. , a 48. szerinti pnzkiadsok s a 105. (5) bekezdse, a 111. (6)
113 bekezdse figyelembevtelvel meghatrozott sszegek.
###
(5) Egyb kiadsok az adzott jvedelembl teljestett, beruhzsi kiadsnak nem
minsl vgleges (nem felvett hitelhez vagy klcsntartozshoz kapcsold)
113 pnzkiadsok, idertve a befizetett vagy ktelezettsgknt elrt trsasgi adt
(adelleget) is.
###
114. (1) Osztalk a vllalkozs tagjai rszre a trgyvi, valamint az elz v(ek)ben
ki nem osztott adzott eredmnybl kifizetni jvhagyott sszeg, amelyet az
egyszerstett mrlegben a rvid lejrat ktelezettsgek kz is fel kell venni,
114 fggetlenl attl, hogy v kzben trtnt-e osztalkelleg-kifizets. (Az v kzben
fizetett osztalkelleget a pnzkiadsbl szrmaz kvetelsek kztt kell az
egyszerstett mrlegben szerepeltetni.)
###
(2) A trgyvi, valamint az elz v(ek)ben ki nem osztott adzott eredmny akkor
fizethet ki osztalkknt (rszesedsknt), ha a lekttt tartalkkal [idertve a 103.
114 (4) bekezdse szerint elklntetten nyilvntartott tmogats mg fel nem hasznlt
sszegt is] cskkentett sajt tke sszege az osztalk (a rszeseds) kifizetse utn
sem cskken a jegyzett tke sszege al.
###
### 114 VI. Fejezet
### 114 SSZEVONT (KONSZOLIDLT) VES BESZMOL
### 114 Konszolidlt ves beszmol ksztsi ktelezettsg
115. (1) A meghatroz befolys megtlsnl a lenyvllalatok brmelyikt
115 megillet - a 3. (2) bekezds 1. pontjnak alpontjai szerinti - jogokat az
anyavllalatnl kell szmtsba venni.
###

(2) Az sszevont (konszolidlt) ves beszmol ksztsi ktelezettsg megtlse

sorn az anyavllalatnl kell figyelembe venni azokat az (1) bekezds szerinti
115 jogosultsgokat (jogokat) is, amelyeket ugyan kzvetlenl nem az anyavllalat vagy a
lenyvllalat gyakorol, de azt harmadik szemlyek - sajt nevkben - az anyavllalat
vagy egy lenyvllalata javra gyakoroljk.
###
###
###
###
###

115 (3) Az sszevont (konszolidlt) ves beszmol ksztsi ktelezettsg megtlse

sorn figyelmen kvl kell hagyni azokat a jogosultsgokat (jogokat), amelyeket
a) szerzds alapjn truhzott jogkrben msok helyett gyakorolnak;
115
115
115

b) biztostkknt tvettek, s a jogokat harmadik szemly utastsai szerint gyakoroljk;

c) mint kezessgvllalnak birtokba adtak s a jogokat a kezes rdekben gyakoroljk.

(4) A 3. (2) bekezdse 1. pontjnak a) s b) alpontja szerinti szavazati arny

megllaptshoz az anyavllalatot kzvetlenl vagy kzvetetten megillet s
gyakorolhat szavazati jogot kell viszonytani az sszes szavazati joghoz. A szmts
sorn az sszes szavazati jogbl le kell vonni a visszavsrolt sajt rszvny, sajt
115 zletrsz alapjn vagy jogszably elrsa szerint nem gyakorolhat szavazati jogokat,
tovbb azokat a szavazati jogokat, amelyekkel az adott vllalat - mint anyavllalat szavazati jogaibl sajt lenyvllalata rendelkezik.
###
(5) A lenyvllalati viszony ltrejttt az anyavllalat llaptja meg s egyidejleg
kteles ezt a minstst a lenyvllalattal kzlni.
116. (1) Nem ktelez sszevont (konszolidlt) ves beszmolt s sszevont
(konszolidlt) zleti jelentst ksztenie annak az anyavllalatnak (a tovbbiakban:
116 mentesthet anyavllalat), amely maga is lenyvllalata egy vllalatnak (a
tovbbiakban: flrendelt anyavllalat),
###
###

115

a) ha a flrendelt anyavllalat e trvny vagy a Tancs 1983. jnius 13-i, 83/349/EGK

szm 7. irnyelve szerinti sszevont (konszolidlt) ves beszmolt s sszevont
116 (konszolidlt) zleti jelentst kszt s nyilvnossgra hoz, s abban a mentesthet
anyavllalat s annak lenyvllalatai ves beszmolit is konszolidljk, tovbb nem
vonatkozik a mentesthet anyavllalatra a 119. ; s
###
b) a tulajdonostrsak vagy azok valamelyike - akiknek (akinek) rszvnytrsasgnl
legalbb 10 szzalkos, korltolt felelssg trsasgnl legalbb 20 szzalkos
rszeseds van a birtokban - hat hnappal a flrendelt anyavllalat sszevont
116 (konszolidlt) ves beszmol ksztsnek mrlegfordulnapja eltt nem krtk
(krte) a mentesthet anyavllalattl az sszevont (konszolidlt) ves beszmol
sszelltst.
###
(2) Az (1) bekezds alkalmazsa esetn a mentesthet anyavllalat ves beszmolja
kiegszt mellkletnek a kvetkezket is kell tartalmaznia:
a) az sszevont (konszolidlt) ves beszmolt kszt flrendelt anyavllalat nevt
116
###
s szkhelyt; valamint
b) utalst arra vonatkozan, ha az sszevont (konszolidlt) ves beszmol ksztsi
116
###
ktelezettsg all az (1) bekezds szerint mentestettk.
117. (1) Az anyavllalatnak nem kell az zleti vrl sszevont (konszolidlt) ves
beszmolt ksztenie, ha az zleti vet megelz kt - egymst kvet - zleti vben a
117 mrleg fordulnapjn a kvetkez hrom mutatrtk kzl brmelyik kett nem
haladja meg az albbi hatrrtket:
###
### 117 a) a mrlegfsszeg 2700 milli forintot,
### 117 b) az ves nett rbevtel 4000 milli forintot,
c) az zleti vben tlagosan foglalkoztatottak szma a 250 ft.
117
###
###

116

(2) Az (1) bekezds szerinti mutatrtkek meghatrozsnl az anyavllalat s

lenyvllalatainak, valamint kzs vezets vllalkozsainak (idertve a 119. al
117 tartozkat is) konszolidls eltt sszestett adatait kell figyelembe venni. A kzs
vezets vllalkozs adatait a tkerszeseds mrtkben kell figyelembe venni.
###
(3) Amennyiben az anyavllalat lenyvllalatai s kzs vezets vllalkozsai
valamelyike nem rendelkezik a trgyvet megelz zleti v (1) bekezds szerinti
117 adataival, akkor az (1) bekezds szerinti mutatrtk meghatrozsnl a trgyvi
vrhat - ves idtartamra tszmtott - adatokat kell figyelembe venni.
###
117 (4) A hitelintzeti, a biztostintzeti anyavllalatra, a pnzgyi vllalkozsra, mint
anyavllalatra az (1) bekezds szerinti mentests nem vonatkozik.
(5) Az (1) bekezds nem alkalmazhat, ha a mrleg fordulnapjn az anyavllalat vagy
a konszolidlsba bevont lenyvllalat rszvnyei, zletrszei, illetve az ltaluk
117 kibocstott rtkpaprok tzsdei kereskedelme engedlyezett, vagy az engedlyezst
mr krelmeztk.
###
###

(6) Nem kell az anyavllalatnak az zleti vrl sszevont (konszolidlt) ves

beszmolt ksztenie, ha lenyvllalatait, kzs vezets vllalkozsait a 119.
alapjn felmentette s ezen vllalkozsokra, valamint trsult vllalkozsaira
117 alkalmazhat a 129. (2) bekezdse. Az anyavllalat ves beszmolja kiegszt
mellkletben kteles tjkoztatst adni arrl, hogy az e -ban nevestett felmentsi
lehetsgek kzl melyiket alkalmazta.
###
118. (1) Az sszevont (konszolidlt) ves beszmol elksztsbe az anyavllalatot,
minden lenyvllalatot, tovbb a 128. (2) bekezdse szerinti feltteleknek megfelel
118 kzs vezets vllalkozst - a 119. kivtelvel - be kell vonni.
###

###

(2) Amennyiben az sszevont (konszolidlt) ves beszmol ksztsekor az

anyavllalat ltal a konszolidlsba bevont lenyvllalatok, kzs vezets
vllalkozsok sszettelben az zleti v folyamn lnyeges vltozs kvetkezett be,
gy az sszevont (konszolidlt) ves beszmolba fel kell venni olyan adatokat,
118 amelyek lehetv teszik az egyms utn kvetkez zleti vek sszevont (konszolidlt)
ves beszmolinak sszehasonltst. Az sszehasonlthatsg kvetelmnynek
gy is eleget lehet tenni, ha az elz zleti vi sszevont (konszolidlt) ves beszmol
adatait a vltozsnak megfelelen mdostjk, vagy a vltozsokrl a kiegszt
mellkletben adnak rszletes tjkoztatst.

(3) Minden lenyvllalat - fggetlenl attl, hogy bevonjk-e a konszolidlsba - kteles

az anyavllalathoz ves beszmoljt, a sajt jogon ksztett, sszevont (konszolidlt)
ves beszmoljt, valamint a 121. (1) bekezdse szerinti kzbls beszmolt,
118 tovbb ha ezen beszmolk knyvvizsglata megtrtnt, a knyvvizsgli jelentseket
tadni. Az anyavllalat a lenyvllalatoktl felvilgostst, indokolst krhet az
sszevont (konszolidlt) ves beszmol elksztshez.
###
119. (1) A lenyvllalatot nem ktelez bevonni az sszevont (konszolidlt) ves
beszmol ksztsbe, ha
a) az sszevont (konszolidlt) ves beszmol elksztshez szksges adatokat az
adott lenyvllalat - a konszolidlsba elszr trtn bevonsa vben az ehhez
119 szksges adatszolgltatst mg nem tudta kialaktani, vagy vis maior miatt hinyz
adatait nem ptolta - arnytalanul magas kltsgek mellett s ksedelmesen tudja
szolgltatni; vagy
###
###

119

b) a lenyvllalatban lv rszesedst (rszvnyt, zletrszt) kizrlag

119 tovbbrtkests cljbl szereztk meg s a forgeszkzk kztt mutatjk ki; vagy
###
c) lnyeges s tarts jogi korltozsok vagy rendkvli krlmnyek huzamosan
119 akadlyozzk az anyavllalatot a 3. (2) bekezdsnek 1. pontjban megnevezett
jogai gyakorlsban; vagy
###

###

d) az sszevont (konszolidlt) ves beszmol mrlegfordulnapjn eltrsasgknt

mkdtt.
(2) A lenyvllalatot nem kell az sszevont (konszolidlt) ves beszmolba bevonni,
ha a beszmol enlkl is megbzhat s vals kpet ad az anyavllalat s egyb
lenyvllalatai vagyoni, pnzgyi, jvedelmi helyzetrl. Amennyiben tbb lenyvllalat
119 megfelel ennek az elfelttelnek, akkor egyttesen kell elbrlni, hogy az sszevont
(konszolidlt) ves beszmolbl val kihagysuk sem torztja az anyavllalat s egyb
lenyvllalatai egyttesrl kialakul megbzhat s vals sszkpet.
119

###
###

119 (3) Az (1)-(2) bekezds elrsai a kzs vezets vllalkozsra is rtelemszeren

alkalmazhatk.
(4) Az (1)-(3) bekezds alkalmazst akkor, ha sszevont (konszolidlt) ves
beszmolt kszt az anyavllalat, az sszevont (konszolidlt) kiegszt mellkletben
indokolni kell. Amennyiben a lenyvllalatokat, a kzs vezets vllalkozsokat az
119 anyavllalat az (1)-(3) bekezds alapjn a konszolidlsba nem vonja be s ezrt nem
kszt sszevont (konszolidlt) ves beszmolt, az (1)-(3) bekezds alkalmazst az
ves beszmolja kiegszt mellkletben kell indokolnia.

###
(5) Az sszevont (konszolidlt) ves beszmol ksztsbe az (1) bekezds a)-c) pont
s (2)-(3) bekezds szerint be nem vont lenyvllalatnl, kzs vezets vllalkozsnl
119 szerzett rszeseds rtknek megllaptsra - figyelembe vve a 129. (2)
bekezdst - a 130. rendelkezseit kell alkalmazni.
###
### 119 Az sszevont (konszolidlt) ves beszmol formja, tartalma
120. (1) Az sszevont (konszolidlt) ves beszmol az sszevont (konszolidlt)
120 mrlegbl, az sszevont (konszolidlt) eredmnykimutatsbl, az sszevont
(konszolidlt) kiegszt mellkletbl ll.
###
(2) Az sszevont (konszolidlt) ves beszmol mrlege s eredmnykimutatsa a 6.
120 szm mellklet szerint tr el az ves beszmol mrlegtl s
eredmnykimutatstl.
###
(3) Az sszevont (konszolidlt) ves beszmolt vilgos s ttekinthet formban gy
kell elkszteni, hogy az a szmviteli alapelvek figyelembevtelvel a konszolidlsba
120 bevont vllalatok egyttes vagyoni, pnzgyi s jvedelmi helyzetrl megbzhat s
vals kpet adjon.
###
(4) Ha az sszevont (konszolidlt) mrlegben s eredmnykimutatsban szerepl
adatok nem elegendek a megbzhat s vals sszkp bemutatshoz, vagy ha azt
klnleges krlmnyek kln is indokoljk, akkor az sszevont (konszolidlt)
120 kiegszt mellkletnek kell tartalmaznia mindazon adatokat, amelyek a
konszolidlsba bevont vllalkozsok egyttes vagyoni, pnzgyi helyzetnek,
mkdsk eredmnynek megbzhat s vals bemutatshoz szksgesek.
###
(5) Az sszevont (konszolidlt) ves beszmolban a konszolidlsba bevont
vllalkozsok vagyoni, pnzgyi, jvedelmi helyzett gy kell bemutatni, mintha ezek a
vllalkozsok egyetlen vllalkozsknt mkdnnek. Ennek rdekben az sszevont
(konszolidlt) ves beszmolban az eszkzk s a forrsok, a bevtelek s a
rfordtsok (a teljestmnyek s a kltsgek), a nyeresg s a vesztesg rtkbl az anyavllalat s a hozztartoz lenyvllalatok, kzs vezets vllalkozsok, illetve
120
ez utbbiak egyms kztti kapcsolataibl add - halmozdsokat ki kell szrni. Az
anyavllalatot a 126-127. szerinti halmozdsok kiszrse tekintetben - azon adatok
vonatkozsban, amelyeket a bevont beszmolk [a 121. (1) bekezdse alkalmazsa
miatt] nem teljeskren tartalmaznak - vlasztsi lehetsg illeti meg.
###

(6) Az elz zleti v sszevont (konszolidlt) ves beszmolja ksztsnl

alkalmazott rtkelsi, konszolidlsi mdszereket, a beszmol tagolst,
rszletezst csak indokolt esetben lehet megvltoztatni. Az elz zleti vtl val
120 eltrseket az sszevont (konszolidlt) kiegszt mellkletben fel kell sorolni s meg
kell indokolni, a vagyoni, pnzgyi, jvedelmi helyzetre gyakorolt hatsukat pedig be
kell mutatni.
###
(7) Az sszevont (konszolidlt) ves beszmol sszelltsa sorn - ms elrs
hinyban - e trvny 17-95. -ainak elrsait a 121-134. -ok figyelembevtelvel kell
120 alkalmazni.
###
(8) A 20. (3) bekezdse szerinti anyavllalat sszevont (konszolidlt) ves
120 beszmoljt - sajt dntstl fggen - devizban, vagy - a 20. (2) bekezdse
szerint - forintban is elksztheti.
###

###

121. (1) Ha egy - a konszolidlsba bevont - vllalkozs ves beszmol

ksztsnek mrlegfordulnapja tbb mint hrom hnappal megelzi az sszevont
(konszolidlt) ves beszmol mrlegfordulnapjt, akkor ennek a vllalkozsnak az
sszevont (konszolidlt) ves beszmol mrlegfordulnapjra kzbls ves
121 beszmolt kell ksztenie, s a konszolidlsba annak alapjn kell bevonni. Az
sszevont (konszolidlt) ves beszmol mrlegfordulnapjig bejegyzett eltrsasgi formban is mkdtt - lenyvllalatot, kzs vezets vllalkozst is
kzbls beszmol alapjn kell bevonni. Az az idtartam, amelyre a kzbls ves
beszmol vonatkozik, nem haladhatja meg a tizenkt hnapot.
(2) Ha a konszolidlsba bevont vllalkozs az sszevont (konszolidlt) ves
beszmol zleti vben gy alakult t, hogy az talakuls idpontjra vglegesen is
ves beszmolt kellett ksztenie, akkor ezen vllalkozst a jogeld lenyvllalat,
121 kzs vezets vllalkozs adatait is tartalmaz kzbls ves beszmol alapjn kell
a konszolidlsba bevonni.

###
(3) Beolvads esetn kzbls ves beszmol ksztsi ktelezettsg akkor van, ha a
121 beolvasztott vllalkozs - a beolvasztst megelzen - lenyvllalatnak, kzs
vezets vllalkozsnak minslt.
###
122. (1) Az sszevont (konszolidlt) ves beszmol ksztse sorn az anyavllalat,
a konszolidlsba bevont lenyvllalatok, a tkerszeseds alapjn bevont kzs
122 vezets vllalkozsok ves mrlegeit s eredmnykimutatsait ssze kell foglalni.
###
(2) A konszolidlsba bevont lenyvllalatok eszkzeit s forrsait, a bevteleket s a
rfordtsokat teljes egszkben, a tkerszeseds alapjn bevont kzs vezets
vllalkozsok eszkzeit s forrsait, a bevteleit s a rfordtsait a tkerszeseds
arnyban az sszevont (konszolidlt) ves beszmolba be kell vonni - tekintet nlkl
arra, hogy a konszolidlsba bevont vllalkozsok ves beszmoljukban figyelembe
vettk-e azokat vagy sem -, feltve, hogy az anyavllalatot a bevonsban e trvny
nem korltozza, vagy az anyavllalatnak nincs dntsi, vlasztsi lehetsge. Az
122 anyavllalat az e trvnyben biztostott mrlegbelltsi, dntsi, vlasztsi
lehetsgeket az sszevont (konszolidlt) ves beszmol ksztsekor akkor is
alkalmazhatja, ha a konszolidlsba bevont vllalatok nem alkalmaztk azokat, vagy
akkor sem kteles alkalmazni, ha azokat a konszolidlsba bevont vllalatok ves
beszmoljukban mr alkalmaztk.
###
###

122

(3) Az sszevont (konszolidlt) ves beszmol ksztse sorn el kell vgezni:

a) az sszevont (konszolidlt) mrleg s eredmnykimutats ttelei szmbavtelhez

az eltr rtkelsi mdszerekbl add korrekcikat [azaz egysges rtkelst kell
122 alkalmazni az (1)-(2) bekezds figyelembevtelvel];
###

b) az sszevont (konszolidlt) ves beszmol pnznemtl eltr pnznemben

122 kszlt mrleg s eredmnykimutats tteleinek tszmtst;
###
### 122 c) a tkesszevonst (a tkeegyestst);
d) az adssgkonszolidlst (a konszolidlsba bevont vllalkozsok kztti
122
###
kvetelsek s tartozsok kiszrst);
e) a kzbens eredmnyek elhagyst (a konszolidlsba bevont vllalkozsok kztti
122 gyletekbl szrmaz olyan nyeresg- s vesztesgttelek kiszrst, amelyeket az
eszkzk rtke magban foglal);
###
f) a bevtelek s a rfordtsok konszolidlst (az olyan bevtelek s rfordtsok
122 kiszrst, amelyek a konszolidlsba bevont vllalkozsok kztti gyletekbl
szrmaznak);
###
### 122 g) a trsult vllalkozsok tkekonszolidlst;
### 122 h) a konszolidls miatti adklnbzet meghatrozst.
(4) Az anyavllalat s a konszolidlsba bevont vllalkozsok ves mrlegeinek s
eredmnykimutatsainak sszefoglalsa (az eltr rtkelsbl add korrekcik s a
122 forintra tszmts - 123. szerinti - elvgzse utn) elkszt-mrleg s elkszteredmnykimutats keretben trtnik.
###
123. (1) A 122. (2) bekezdse szerint a konszolidlsba bevont vllalkozsnak az
sszevont (konszolidlt) mrlegbe kerl eszkzeit s forrsait az anyavllalat ves
mrlegben alkalmazhat rtkelsi elrsok szerint egysgesen kell rtkelni. Ha
valamelyik bevont vllalkozs eltr az anyavllalat ves beszmoljnl alkalmazhat
123 rtkelsi mdszerektl, az anyavllalatnl alkalmazhat rtkelsre val ttrs miatti
eltrseket az adott vllalkozs elkszt-eredmnykimutatsban is szerepeltetni
kell.
###
(2) Amennyiben a konszolidlsba bevont eszkzket s forrsokat a konszolidlsba
bevont vllalkozs ves beszmoljban az anyavllalatnl alkalmazottaktl vagy
elrtaktl eltren rtkelte, akkor az eltren rtkelt eszkzket s forrsokat az
123 anyavllalat mdszerei szerint kell rtkelni, s ez az j kiindul rtk kerl az
sszevont (konszolidlt) ves beszmolba.
###
(3) A (2) bekezds szerinti rtkels alatt ezen trvny szerinti rtkels rtend. E
trvny szerint vlaszthat rtkelsi mdszerek eltrst - figyelembe vve a 120.
123 (5) bekezdsben megfogalmazott egyetlen vllalkozsknt mkds elvt is - nem
szksges egysgesteni.
###

###
###

###

(4) A (2) bekezdsben foglalt elrstl el lehet tekinteni, ha az jrartkelsnek az

eredmnye a vagyoni, pnzgyi s jvedelmi helyzet szempontjbl nem jelents,
illetve a konszolidlsba bevont vllalkozsnak olyan eszkzei s forrsai vannak,
123 amilyenekkel az anyavllalat nem rendelkezik, tovbb akkor is, ha a konszolidlsba
bevont vllalkozs eszkzeinek, forrsainak rtkelse a hitelintzetekre, a
biztostkra, az rtkpapr-forgalmazkra vonatkoz kln jogszablyok alkalmazsn
alapul.
(5) A (2) bekezdsben foglalt elrstl val eltrseket az sszevont (konszolidlt)
kiegszt mellkletben be kell mutatni s megfelel mdon indokolni kell.
(6) A konszolidlsba bevont vllalkozs klfldi pnznemben kszlt mrlegnek
tteleit - ha az anyavllalatra a 20. (2) bekezdse vonatkozik - az sszevons eltt
123 forintra t kell szmtani a kvetkezk szerint:
123

a) a befektetett eszkzket, a sajt tke elemeit - kivve a mrleg szerinti eredmnyt a 124. (7) bekezdse szerint vlasztott idpontban rvnyes - a 60. szerinti, az
anyavllalat ves beszmolja ksztse sorn alkalmazott rfolyam alapjn
megllaptott - bekerlsi rfolyamon (ez azonban nem lehet magasabb, mint a
123 mrlegfordulnapi, a Magyar Nemzeti Bank ltal kzztett, hivatalos devizarfolyamon
szmtott rtk), valamint az egyb eszkzket s ktelezettsgeket, az idbeli
elhatrolsokat, tovbb a mrleg szerinti eredmnyt a mrlegfordulnapi, a Magyar
Nemzeti Bank ltal kzztett, hivatalos devizarfolyamon; vagy
###
b) a mrleg valamennyi ttelt mrlegfordulnapi, a Magyar Nemzeti Bank ltal
kzztett, hivatalos devizarfolyamon.
(7) A (6) bekezds a) pontja szerinti rtkelsbl add klnbzetet az adott
123 vllalkozs elkszt-mrlegben, illetve elkszt-eredmnykimutatsban a
kvetkezk szerint kell kimutatni:
###
###

123

a) amennyiben a (6) bekezds a) pontja szerinti rtkelsbl add klnbzet eltr az

elz vben ilyen cmen megllaptott klnbzet sszegtl, akkor a klnbzetbl az
eltrs sszegt az adott vllalkozs elkszt-eredmnykimutatsban az egyb
123 bevtelek, illetve az egyb rfordtsok kztt - mint eredmnyt mdost ttelt - kell
kimutatni;
###
b) a (6) bekezds a) pontja szerinti rtkelsbl add klnbzetbl az elz vben
ilyen cmen megllaptott klnbzettel azonos sszeget az eredmnytartalk
123 vltozsaknt (korrekcijaknt) kell az adott vllalkozs elkszt-mrlegben (a
vltozs eljelnek megfelelen) szerepeltetni.
###
(8) A konszolidlsba bevont vllalkozs klfldi pnznemben kszlt
123 eredmnykimutatsnak tteleit az sszevons eltt kell forintra tszmtani a
kvetkezk szerint:
###
a) az rtkcskkensi lerst, a befektetett pnzgyi eszkzk s a forgeszkzk
123 rtkvesztst s egyb vesztesgeit, az anyagjelleg rfordtsokat a megfelel
mrlegttelre vonatkoz rfolyamon;
###
b) a mrleg szerinti eredmnyt mrlegfordulnapi, a Magyar Nemzeti Bank ltal
kzztett, hivatalos devizarfolyamon;
c) minden ms ttelt havonknt a h vgi - a 60. szerinti, az anyavllalat ves
123 beszmolja ksztse sorn alkalmazott - devizarfolyamon forintra tszmtott
rtkek ves sszegzsvel.
###
###

123

(9) A (8) bekezds szerinti rtkels mellett jelentkez klnbzetet az adott vllalkozs
elkszt-eredmnykimutatsban az egyb bevtelek, illetve az egyb rfordtsok
123 kztt kell - a forintra tszmts klnbzeteknt - kimutatni.
###
(10) Ha a (6), (8) bekezdsben alkalmazott rfolyamok mellett nem teljesl az
sszevont (konszolidlt) ves beszmolnl a megbzhat s vals sszkp
kvetelmnye, az anyavllalat a (6), (8) bekezdsben meghatrozott rfolyamoktl
123 eltr - a szmviteli politikjban rgztett - rfolyamot is alkalmazhat. Az alkalmazott
rfolyamot, valamint az eltrs indokait az sszevont (konszolidlt) kiegszt
mellkletben be kell mutatni.
###
(11) Amennyiben az anyavllalat ves beszmoljra a 20. (3) bekezdse vonatkozik,
akkor a konszolidlsba bevont vllalkozsok forintban kszlt ves beszmolja
123 tszmtshoz - a reciprok rfolyamok meghatrozsakor - a (6)-(10) bekezds
elrsait kell rtelemszeren alkalmazni.
###
### 123 Tkesszevons (tkekonszolidci)

124. (1) A konszolidlsba bevont lenyvllalat sajt tkjbl az anyavllalatot

megillet rszeseds (rsz) rtkt az anyavllalat tulajdoni hnyadra jut sszegben
kell figyelembe venni. A szmtst megelzen a konszolidlsba bevont lenyvllalat
ltal visszavsrolt sajt rszvnyek, sajt zletrszek nyilvntarts szerinti rtkvel a
lenyvllalat sajt tkjt cskkenteni kell. Ha a rszesedsre rtkvesztst szmoltak
el - s az sszevont (konszolidlt) ves beszmolval szembeni megbzhat s vals
124
sszkp kvetelmnye ignyli -, az rtkvesztst, ha azt az eredmnykimutats
tartalmazza, akkor a rszesedsek, rtkpaprok, bankbettek visszart
rtkvesztsvel, ha azt az eredmnykimutats nem tartalmazza, (akkor) az
eredmnytartalkkal szemben - a szmtst megelzen - vissza kell rni.
###
(2) A tkekonszolidci nem alkalmazhat az anyavllalat azon rszvnyeire,
zletrszeire, amelyeket maga az anyavllalat vagy a konszolidlsba bevont
124 lenyvllalat birtokol. Az ilyen rszvnyeket, zletrszeket az sszevont (konszolidlt)
mrlegben, mint sajt rszvnyt, sajt zletrszt a forgeszkzk kztt kell elklntetten - kimutatni.
###
(3) Az anyavllalat tulajdoni hnyadra jut sszeg szmtsnl figyelembe kell venni
124 a lenyvllalat olyan tulajdoni hnyadait is, amelyek egy msik - a konszolidlsba
bevont - lenyvllalat birtokban vannak.
###
(4) A konszolidlsba bevont lenyvllalat mrlegbl - az sszevont (konszolidlt)
mrlegbe - az anyavllalatot megillet, az (1) bekezds szerint szmtott rszeseds
helyre a lenyvllalat eszkzei, illetve a forrsok kz a lenyvllalatnak a szmtott
124 rszesedssel cskkentett forrsai kerlnek, feltve, hogy az anyavllalat e trvny
szerint bellthatja, s az sszevont (konszolidlt) ves beszmol sajtossga nem
kvn eltrseket.
###
(5) A lenyvllalat sajt tkjbl az anyavllalatot az (1) bekezds szerint megillet
rszeseds (rsz) szmtsakor a lenyvllalat sajt tkjt a konszolidlsba elszr
124 trtn bevonskor az albbi mdszerekkel lehet meghatrozni [az alkalmazott
mdszert az sszevont (konszolidlt) kiegszt mellkletben be kell mutatni]:
###
a) azt az sszeget veszik figyelembe a szmtsnl, amely az sszevont (konszolidlt)
ves beszmol elkszt mrlegben, mint a lenyvllalat sajt tkje szerepel,
124 knyv szerinti rtken [amely a 123. (2)-(4) bekezds alkalmazsa esetn az ott
meghatrozott kiindul rtk]; vagy
###
b) azt az sszeget veszik figyelembe a szmtsnl, amely a (7) bekezds szerinti
124 vlasztott bevonsi idpontnak megfelel rtk (aktualizlt rtk).
###
(6) Az (5) bekezds b) pontja szerinti mdszer alkalmazsa esetn az anyavllalat
tulajdoni hnyadra jut sajt tke rtke az jrartkels - az aktualizlt rtk
124 meghatrozsa - utn nem lpheti tl az anyavllalat ezen rszesedse beszerzsi
rtkt.
###

###

(7) Az (1) bekezds szerinti szmtshoz a viszonytsi rtk meghatrozsa trtnhet

a rszeseds megszerzsnek idpontjban vagy akkor, amikor a lenyvllalatot
elszr vonjk be az sszevont (konszolidlt) ves beszmol ksztsbe. Ha a
rszesedseket klnbz idpontokban szereztk meg, az (1) bekezds szerinti
124 elszmols alapjnak meghatrozsa vagy a klnbz idpontokban, vagy azon
idpontban fennll rtkviszonyok figyelembevtelvel trtnhet, amikor a vllalat
lenyvllalatt vlt. A vlasztott idpontot az sszevont (konszolidlt) kiegszt
mellkletben meg kell jellni.

(8) A konszolidlsba bevont lenyvllalatnak az anyavllalat knyveiben szerepl

rszesedsnek s az (5)-(6) bekezds szerinti mdszerrel meghatrozott
124 lenyvllalati sajt tke tulajdoni hnyaddal arnyos rsznek klnbzett - az
anyavllalat dntsnek fggvnyben - a kvetkezk szerint lehet elszmolni:
###
a) aktv klnbzet esetn (a konszolidlsba elszr trtn bevonskor a rszeseds
knyv szerinti rtke a tbb) a klnbzeti sszegbl az egyes eszkzkhz
hozzrendelhet "rejtett" tartalkokkal, valamint az egyes forrsokhoz hozzrendelhet
"rejtett" terhekkel - a bevons idszaka szerinti rtk s a knyv szerinti rtk
124 klnbzetvel - az adott eszkzk, illetve forrsok rtkt nvelni, illetve cskkenteni
kell, majd az ezutn fennmarad klnbzetet - mint tkekonszolidcis klnbzetet az eszkzk kztt kell elklntetten kimutatni;
###

###

b) passzv klnbzet esetn (a rszeseds knyv szerinti rtke a kevesebb) a

klnbzet sszegbl az egyes eszkzkhz hozzrendelhet "rejtett" tartalkokkal,
valamint az egyes forrsokhoz hozzrendelhet "rejtett" terhekkel - a bevons idszaka
124 szerinti rtk s a knyv szerinti rtk klnbzetvel - az adott eszkzk, illetve
forrsok rtkt nvelni, illetve cskkenteni kell, majd az ezutn fennmarad
klnbzetet - mint tkekonszolidcis klnbzetet - a forrsok kztt kell
elklntetten kimutatni;

c) tbb lenyvllalat konszolidlsbl keletkez, azonos jelleg (aktv vagy passzv)

klnbzetek sszevonhatk, az eszkzk s a forrsok kztt megjelen aktv s
124 passzv tkekonszolidcis klnbzeteket azonban nem szabad sszevonni,
egymssal szemben elszmolni.
###
(9) A (8) bekezds a) pontja alapjn az eszkzk kztt kimutatott tkekonszolidcis
124 klnbzet lersa az 52. (4) bekezdsnek az zleti vagy cgrtkre vonatkoz
elrsai figyelembevtelvel trtnik.
###

###

(10) A (8) bekezds b) pontja alapjn a forrsok kztt kimutatott tkekonszolidcis

klnbzetet, illetve annak egy rszt csak akkor lehet az eredmny javra elszmolni,
ha az sszevont (konszolidlt) mrleg fordulnapjn biztos, hogy ez a klnbzeti
124 sszeg egy realizlt eredmny. Ez ltalban akkor teljesl, ha az rintett lenyvllalat a
konszolidlsi krbl kivlik (idertve az talakulst is), vagy az az eszkz, amihez a
klnbzet kapcsoldik, a konszolidlsba be nem vont szemlyek rszre
rtkestsre kerlt.

(11) A lenyvllalat sajt tkjbl az anyavllalatot az (1) bekezds szerint az

sszevont (konszolidlt) ves beszmol ksztsekor megillet rszeseds s az (5)
124 bekezds szerint figyelembe vett rszeseds klnbzett a sajt tke korrekcijaknt
- mint lenyvllalati sajt tkevltozst - kell az sszevont (konszolidlt) mrlegben
kimutatni.
###
(12) A konszolidlsba bevont lenyvllalat sajt tkjbl az sszevont (konszolidlt)
ves beszmol ksztsekor nem az anyavllalatot megillet rszeseds sszegt az
sszevont (konszolidlt) mrlegben a forrsok kztt - a sajt tkn bell elklntetten
-, mint a kls tagok (ms tulajdonosok) rszesedst kell kimutatni. Itt kell tovbb
124 szerepeltetni az elkszt eredmnykimutats jvhagyott osztalk, rszeseds sorn
- a 127. (4) bekezds szerint - kimutatott sszegnek a lenyvllalat ves
beszmoljban ktelezettsgknt el nem szmolt rszt is.
###
(13) Ha az anyavllalati rszesedshez kapcsold gazdasgi trsasg talakul - s a
rszeseds tkekonszolidcijt a megelz v(ek) sszevont (konszolidlt) ves
124 beszmoljban vgrehajtottk -, akkor az talakulskor megszerzett rszeseds a
tkekonszolidci vgrehajtsakor j beszerzsnek minsl.
###
### 124 Adssgkonszolidls

125. (1) A konszolidlsba bevont vllalatok egyms kztti kvetelsei, cltartalkai,

125 ktelezettsgei, valamint a megfelel idbeli elhatrolsok ttelei az sszevont
(konszolidlt) mrlegben nem szerepelhetnek.
###
(2) Ha az azonos jogcmen fennll kvetels s ktelezettsg nem azonos sszegben
szerepel az ads s a hitelez mrlegben, akkor az sszevont (konszolidlt)
125 mrlegben emiatt mutatkoz klnbzetet a kvetkezk szerint kell kimutatni:
###
a) ha a klnbzet eltr az elz vben ilyen cmen megllaptott klnbzet
sszegtl, akkor a klnbzet sszegbl az eltrs sszegt az sszevont
125 (konszolidlt) eredmnykimutatsban - elklntetten az egyb bevtelek, illetve az
egyb rfordtsok kztt -, mint eredmnyt mdost ttelt kell kimutatni;
###
b) az elz vben ilyen cmen megllaptott klnbzettel azonos sszeget a sajt tke
vltozsaknt (korrekcijaknt) - mint konszolidci miatti vltozsok az
125 adssgkonszolidls klnbzetbl - kell az sszevont (konszolidlt) mrlegben (a
vltozs eljelnek megfelelen) szerepeltetni.
###
(3) Az (1) bekezdst nem kell alkalmazni, ha az elhagyand ttelek a konszolidlsba
bevont vllalkozsok vagyoni, pnzgyi s jvedelmi helyzetre vonatkoz megbzhat
125 s vals sszkp szempontjbl elhanyagolhatak (nem lnyegesek).
###
###

125 A konszolidlsba bevont vllalkozsokon belli kzbens

eredmnyek elhagysa, kiszrse
126. (1) Azokat az eszkzket, amelyek a konszolidlsba bevont vllalkozsok
egyms kztti szlltsaibl s szolglgats teljestseibl szrmaznak, az sszevont
(konszolidlt) mrlegben olyan rtkre kell helyesbteni, amellyel a konszolidlsba
126 bevont vllalkozsok ugyanazon mrlegfordulnapra vonatkoz mrlegbe bellthatk
lettek volna, ha a konszolidlsba bevont vllalkozsok egyttesen, jogilag is egyetlen
vllalkozst kpeznnek (azaz eszkzeiket bekerlsi rtken kellene szerepeltetni).

###
(2) Ha a lenyvllalat, kzs vezets vllalkozs elkszt mrlegben az (1)
bekezds szerinti eszkzk eltr rtken szerepelnek, mint a konszolidlsba bevont
126 vllalkozsok bekerlsi rtkei, akkor az sszevont (konszolidlt) mrlegben az
eszkzk vltozsaknt megjelen klnbzetet a kvetkezk szerint kell kimutatni:
###
a) amennyiben a klnbzet eltr az elz zleti vben ilyen cmen megllaptott
126 klnbzet sszegtl, akkor a klnbzet sszegbl az eltrs sszegt az
sszevont (konszolidlt) eredmnykimutats tartalmazza;
###
b) az elz zleti vben ilyen cmen megllaptott klnbzettel azonos sszeget a
sajt tke vltozsaknt (korrekcijaknt) - mint konszolidci miatti vltozsok a
126 kzbens eredmny klnbzetbl - kell az sszevont (konszolidlt) mrlegben (a
vltozs eljelnek megfelelen) szerepeltetni.
###
(3) Nem kell az (1) bekezds elrsait alkalmazni, ha a kzbens eredmnyek kln
126 kiemelse a konszolidlsba bevont vllalkozsok vagyoni, pnzgyi s jvedelmi
helyzete szempontjbl nem jelents.
###
### 126 Rfordtsok s bevtelek konszolidlsa
### 127 127. (1) Az sszevont (konszolidlt) eredmnykimutatsban:
a) az rbevteleknl a konszolidlsba bevont vllalkozsok egyms kztti
szlltsaibl s szolgltatsteljestseibl szrmaz rbevteleket, valamint az ezekre
jut kzvetlen kltsgeket ki kell szrni. Ha az sszevont (konszolidlt)
127 eredmnykimutats sszkltsg eljrssal kszl, akkor a konszolidlt rbevtelre jut
kzvetlen kltsgeket nem kell kiszrni, amennyiben a kzvetlen kltsgek a flksz s
ksztermkek, vagy az aktivlt sajt teljestmnyek llomnyt nvelik;
###

b) nem kerlhetnek az sszevont (konszolidlt) eredmnykimutatsba az egyms

kztti nem ruszlltsokbl s nem szolgltatsteljestsekbl szrmaz egyb
127 bevtelek, az egyms kztti pnzgyi mveletek bevtelei s az egyms kztti
rendkvli bevtelek, valamint ezek rfordtsai sem.
###
(2) Az rbevteleket s a bevteleket, valamint a kzvetlen kltsgeket s a
rfordtsokat az (1) bekezds szerint nem kell kiszrni, ha azok nem jelents
127 sszegek a konszolidlsba bevont vllalkozsok vals vagyoni, pnzgyi s
jvedelmi helyzete megtlse tekintetben.
###
(3) A konszolidlsba bevont vllalkozsok ves beszmolja eredmnykimutatsa
127 Eredmnytartalk ignybevtele osztalkra, rszesedsre sorn kimutatott sszegt az
Eredmnytartalk javra vissza kell vezetni.
###
(4) Az sszevont (konszolidlt) eredmnykimutats jvhagyott osztalk s rszeseds
sorn a ms kls tulajdonostrsaknak a konszolidlsba bevont vllalkozsok ves
127 eredmnykimutatsban szerepl adzott eredmnybl jr, ket megillet osztalkot,
rszesedst tartalmazza, fggetlenl attl, hogy az jvhagyott osztalknak,
rszesedsnek minsl-e.
###
### 127 Kzs vezets vllalkozsok konszolidlsa
128. (1) A kzs vezets vllalkozs eszkzeit s forrsait, illetve bevteleit s
128 rfordtsait az sszevont (konszolidlt) ves beszmolba az anyavllalat
tkerszesedsnek megfelel arnyban kell bevonni.
###
(2) A tkerszeseds szerinti konszolidls akkor lehetsges, ha a kzs vezets
vllalkozs ves beszmolja elksztsnl a konszolidlsra vonatkoz rtkelsi
128 elrsokat figyelembe vettk. Ha az egysges rtkels elvt nem lehet rvnyesteni,
akkor a kzs vezets vllalkozsban lv rszesedst a 129. s 130. -ban foglaltak
alapjn kell bevonni.
###
(3) A tkerszeseds arnyban trtn konszolidlsra - rtelemszeren - a 124-127.
128
###
-ok elrsait kell alkalmazni.
### 128 Trsult vllalkozsok konszolidlsa
129. (1) Ha egy konszolidlsba bevont vllalkozs jelents, mrtkad befolyst
gyakorol egy - a 3. (2) bekezdsnek 4. pontja szerinti - vllalkozs zleti s pnzgyi
129 dntseire, akkor ezt a rszesedst az sszevont (konszolidlt) mrlegben kln soron
kell szerepeltetni.
###
(2) Az (1) bekezdst, valamint a 130. -t nem szksges alkalmazni akkor, ha a
konszolidlsba bevont vllalkozsok vagyoni, pnzgyi s jvedelmi helyzetnek
129 megbzhat s vals megtlse szempontjbl nem jelents a trsult vllalkozs
rszesedse.
###
130. (1) A trsult vllalkozsban lv rszeseds a nem teljes kr bevonskor a
130 kvetkez mdszerek szerint mutathat ki [a vlasztott mdszert az sszevont
(konszolidlt) kiegszt mellkletben szerepeltetni kell]:
###
###

a) vagy az anyavllalat, vagy a konszolidlsba bevont lenyvllalat mrlegben

kimutatott knyv szerinti rtkkel, vagy
b) azzal az rtkkel, amely a trsult vllalkozsnak a (4) bekezdsben meghatrozott
idpont szerinti sajt tkjbl a konszolidlsba bevont vllalkozs tulajdoni
130 hnyadra jut. Ez az sszeg azonban nem lehet magasabb, mint a konszolidlsba
bevont vllalkozs knyveiben szerepl rszeseds beszerzsi rtke.
130

###
(2) Az (1) bekezds a) pontja szerinti mdszer alkalmazsa esetn - amikor a trsult
vllalkozst els alkalommal bevonjk - meg kell llaptani a trsult vllalkozs sajt
tkjbl a rszesedsre a tulajdoni hnyad arnyban jut sszeget. A rszeseds
130 knyv szerinti rtke s a trsult vllalkozs sajt tkjbl a rszesedsre jut sszeg
klnbzett az sszevont (konszolidlt) kiegszt mellkletben elklntetten ki kell
mutatni.
###

(3) Az (1) bekezds b) pontja szerinti mdszer alkalmazsa esetn a rszeseds knyv
szerinti rtke s a trsult vllalkozs sajt tkjbl a tulajdoni hnyadra jut
(rszarnyos) sajt tke klnbzett - mint tkekonszolidcis klnbzetet - az
130 eszkzk kztt elklntetten kell kimutatni s a klnbzeti sszeg elszmolsnl a
124. (9) bekezdsben lertakat kell alkalmazni.
###
(4) Az (1) bekezds szerinti rszeseds viszonytsi rtknek s klnbzeti
sszegnek meghatrozsa trtnhet a rszeseds megszerzsnek idpontjban,
vagy akkor, amikor a trsult vllalkozst els alkalommal bevonjk az sszevont
(konszolidlt) ves beszmol ksztsbe. Ha a rszesedseket klnbz
130 idpontokban szereztk meg, az (1) bekezds szerinti rszeseds meghatrozsa vagy
a klnbz idpontokban, vagy a gazdasgi trsasg trsult vllalkozss vlsnak
idpontjban fennll rtkviszonyok figyelembevtelvel trtnhet. A vlasztott
idpontot az sszevont (konszolidlt) kiegszt mellkletben meg kell jellni.
###
###
###

130 (5) A trsult vllalkozsban lv rszesedsnek (rdekeltsgnek) az (1) bekezds

alapjn megllaptott rtkt a kvetkez vekben mdostani kell:
a) a trsult vllalkozs sajt tkje vltozsnak a rszesedssel arnyos sszegvel;
130
b) az eredmnykimutatsban nem szerepl, a trsult vllalkozstl jr (vrhat)
130 osztalk, rszeseds sszegvel (ezt az sszeget a kvetkez vben le kell vonni);

###
c) az eredmnykimutatsba belltott, de az sszevont (konszolidlt) mrleg
130 fordulnapjig meg nem kapott, - a trsult vllalkozstl jr - osztalk, rszeseds
sszegvel (ezt az sszeget a kvetkez vben le kell vonni);
###
### 130 d) a rszeseds, a tkekonszolidcis klnbzet lert sszegvel.
(6) Ha a trsult vllalkozs ves beszmoljban a 123. -ban foglaltaktl eltr
rtkelsi mdszert alkalmazott, akkor az eltren rtkelt eszkzk, ktelezettsgek az (1)-(5) bekezdsben meghatrozott clokra - az sszevont (konszolidlt) ves
130 beszmol rtkelsi mdszere szerint trtkelhetk. Ha ilyen esetben az
jrartkelstl eltekintenek, akkor ezt a tnyt az sszevont (konszolidlt) kiegszt
mellkletben fel kell tntetni.
###
(7) A 126. -t a kzbens eredmnyek kiszrsre megfelelen alkalmazni kell,
130 amennyiben a szksges informcik hozzfrhetek, ismertek. A kzbens
eredmnyek a trsult vllalkozs tkerszesedse fggvnyben elhagyhatk.
###
(8) Az (1)-(7) bekezds alkalmazsakor minden esetben a trsult vllalkozs utols
ves beszmoljt kell alapul venni. Amennyiben a trsult vllalkozs sszevont
130 (konszolidlt) ves beszmolt kszt, s az rendelkezsre ll, akkor ebbl kell
kiindulni.
###
131. Az anyavllalattal, a konszolidlsba bevont lenyvllalattal - a 3. (2)
bekezdse 5. pontja szerinti - egyb rszesedsi viszonyban lv vllalkozs
131 rszesedst az anyavllalat, illetve a konszolidlsba bevont lenyvllalat ves
mrlegben szerepl knyv szerinti rtken kell az sszevont (konszolidlt) mrlegben
kimutatni.
###
### 131 Konszolidls miatti trsasgi adklnbzet kimutatsa

132. Ha az sszevont (konszolidlt) ves beszmol alapjn szmtott ves adzs

eltti eredmny - az sszevons kvetkeztben - alacsonyabb vagy magasabb, mint a
konszolidlsba bevont vllalkozsok adzs eltti eredmnyeinek egyttes sszege,
gy a konszolidlsba bevont vllalkozsok szerint s az sszevont (konszolidlt)
eredmnykimutats szerint fizetend ad klnbzetbl azt az sszeget, ami a
konszolidlsba bevont vllalkozsok ki nem gazdlkodott negatv adalapjbl,
tovbb a megelz zleti vek, a trgyv konszolidlsi intzkedseibl szrmazik s
132 vrhatan kiegyenltdik a ksbbi zleti vekben, konszolidls miatti trsasgi adklnbzetknt ki kell mutatni. Amennyiben a konszolidlsba bevont vllalkozsok
eredmnykimutatsai szerint fizetend ad tbb, mint az sszevont (konszolidlt)
eredmnykimutats szerint fizetend ad, akkor a klnbzetet thzd
adkvetelsknt, fordtott esetben a klnbzetet thzd adtartozsknt kell az
sszevont (konszolidlt) mrlegben elklntetten kimutatni. Az sszevont (konszolidlt)
eredmnykimutatsban az ad-klnbzetet kln soron (elklntett ttelknt) - mint
konszolidlsbl add (szmtott) trsasgi ad-klnbzetet - kell szerepeltetni.
###
### 132 sszevont (konszolidlt) kiegszt mellklet
133 133. (1) Az sszevont (konszolidlt) kiegszt mellkletnek az elzekben elrtakon
###
tl a kvetkezket kell tartalmaznia:
a) az sszevont (konszolidlt) mrleg s az sszevont (konszolidlt)
133
###
eredmnykimutats sszelltsnl alkalmazott mrlegrtkelsi eljrsokat;
b) a forintra, a devizra trtn tszmts sorn alkalmazott mdszert, ha a
konszolidlsba bevont vllalkozsok az anyavllalattl eltren ms pnznemben
ksztettk ves beszmoljukat, vagy ha az sszevont (konszolidlt) ves beszmol
133 olyan tteleket tartalmaz, amelyeket a konszolidlsba bevont vllalkozsok ves
beszmoli nem tartalmaztak, s amelyeket eredetileg ms pnznemben adtak meg;
###
c) ha az elz zleti vhez kpest megvltoztak az rtkelsi, a konszolidlsi
mdszerek, ezen vltozsok indokolst, valamint ezen vltozsok hatst a
133 konszolidlsba bevont vllalkozsok vagyoni, pnzgyi s jvedelmi helyzetre.
###
###

133

(2) Az (1) bekezdsben felsoroltakon kvl mg a kvetkezket kell ismertetni:

a) a konszolidlsba bevont lenyvllalatok neve s szkhelye, ezen lenyvllalatok

jegyzett tkjbl az anyavllalat s a konszolidlsba bevont ms vllalkozs
133 rszesedsnek mrtke s sszege, tovbb a lenyvllalat rszesedsnek mrtke
s sszege minden ms, a konszolidlsba bevont vllalkozs sajt tkjbl;
###
b) kzs vezets vllalkozsok neve s szkhelye, az anyavllalat s a
konszolidlsba bevont ms vllalkozs rszesedsnek mrtke s sszege a kzs
133 vezets vllalkozs jegyzett tkjbl, tovbb a kzs vezets vllalkozs
rszesedsnek mrtke s sszege minden ms, a konszolidlsba bevont
vllalkozs jegyzett tkjbl;
###
c) a trsult vllalkozsok neve s szkhelye, ezen vllalkozsok jegyzett tkjbl az
anyavllalat s a konszolidlsba bevont ms vllalkozs rszesedsnek mrtke s
sszege, tovbb a trsult vllalkozs rszesedsnek mrtke s sszege minden
133 ms, a konszolidlsba bevont vllalkozs jegyzett tkjbl. A 129. (2)
bekezdsnek alkalmazst mindenkor be kell mutatni s indokolni szksges;
###
d) a 115. (3) bekezdse szerinti jogosultsgokat az a)-c) pontoknl kln-kln ki kell
133 emelni, feltntetve a jogosultsg jogcmt is.
###

(3) A (2) bekezdsben felsorolt adatokat abban az esetben nem kell szolgltatni, ha az
anyavllalat adatszolgltatsa miatt a lenyvllalatnak, vagy egy msik - a (2)
133 bekezdsben megjellt - vllalkozsnak htrnya szrmazhat ezen adatszolgltatsbl.
E szably alkalmazsnak indokait az sszevont (konszolidlt) kiegszt mellkletben
ismertetni kell.
###
133 (4) Az sszevont (konszolidlt) kiegszt mellkletben az (1) s (2) bekezdsben
foglaltakon tl a kvetkez adatokat kell feltntetni:
a) az sszevont (konszolidlt) mrlegben kimutatott azon ktelezettsgek teljes
sszegt, amelyek futamideje t vnl hosszabb, valamint az sszevont (konszolidlt)
133 mrlegben kimutatott azon ktelezettsgek teljes sszegt, amelyek a konszolidlsba
bevont vllalkozsok rszrl zlogjoggal vagy hasonl jogokkal biztostottak,
feltntetve a biztostkok fajtjt s formjt;
###
###

b) azoknak a pnzgyi ktelezettsgeknek a teljes sszegt, amelyek a pnzgyi

helyzet rtkelse szempontjbl jelentsggel brnak, de nem jelennek meg az
133 sszevont (konszolidlt) mrlegben. Ezek kzl kln ki kell emelni a konszolidlsba
teljeskren be nem vont lenyvllalatokkal szembeni ktelezettsgek sszegt;
###
c) az sszevont (konszolidlt) ves beszmolba bevont vllalkozsok trgyvben
133 foglalkoztatott munkavllalinak tlagos statisztikai ltszmt, brkltsgt s szemlyi
jelleg egyb kifizetseit, mindegyiket llomnycsoportonknti bontsban;
###
d) az anyavllalatnl az igazgatsg, az gyvezets (zletvezets), a felgyel
bizottsg tagjainak tevkenysgkrt az zleti v utn jr jrandsg sszegt,
idertve a brkltsget, a szemlyi jelleg egyb kifizetseket, a gazdasgi trsasg
133 ltal tvllalt s gy helyettk fizetett sszegeket is, csoportonknt sszevontan,
belertve a lenyvllalatoknl vgzett tevkenysg utni jrandsgokat is;
###
e) az anyavllalat igazgatsga, gyvezetse (zletvezetse), felgyel bizottsga
tagjainak az anyavllalat, illetve a lenyvllalatai ltal folystott klcsnk s ellegek
133 idpontjt, nagysgt, lejratt, megadva a kamat mrtkt, a lnyeges feltteleket, a
trgyvben visszafizetett sszegeket, tovbb ezen szemlyek nevben vllalt
garancilis ktelezettsgeket;
###
f) az rtkests rbevtelnek fontosabb tevkenysgek (a konszolidlsba bevont
vllalkozsokra jellemz termkek, termktpusok), tovbb az exportrbevtelnek
133 fldrajzilag meghatrozott piacok szerinti megbontst, amennyiben ebbl a
konszolidlsba bevont vllalkozsoknak jelentsebb htrnya nem szrmazik. Ez
utbbi esetben itt erre utalni kell.
###
(5) Az sszevont (konszolidlt) kiegszt mellklet ksztse sorn nem ktelez
133 alkalmazni a 91. b) s c) pontjban, a 92. (2) bekezdsben rgztett elrsokat.
###
### 133 sszevont (konszolidlt) zleti jelents
134. (1) Az sszevont (konszolidlt) zleti jelentsnek a konszolidlsba bevont
134 vllalkozsok egyttesnek helyzett s zletmenett gy kell tartalmaznia, hogy az a
tnyleges viszonyokrl vals, megbzhat kpet adjon.
###
(2) Az zleti jelentsnek a 95. (2)-(3) bekezdsben foglaltakon kvl be kell mutatnia
134 a konszolidlsba bevont vllalkozsok elrelthat fejldst is.
###
### 134 VII. Fejezet
### 134 SAJTOS BESZMOLSI KTELEZETTSGEK
### 134 Eltrsasgi idszak
135. (1) A jogeld nlkl alaptott vllalkoz a 11. (5) bekezdse szerinti
eltrsasgi idszakrl - a (2)-(4) bekezdsben foglaltak figyelembevtelvel - e
135 trvny szerinti knyvvezetssel altmasztott beszmolt kteles kszteni.
###

(2) Az (1) bekezds szerinti beszmolsi (beszmolksztsi, nyilvnossgra hozatali

s kzztteli) ktelezettsgnek a vllalkoz cgjegyzkbe val bejegyzsnek, illetve
135 a cgbejegyzs irnti krelem jogers elutastsnak, vagy a cgbejegyzsi eljrs
megszntetsnek napjt kvet 90 napon bell kteles eleget tenni.
###
(3) Az (1) bekezds szerinti idszak meghosszabbodik mindaddig, amg a
cgbejegyzsi eljrs folyamatban van, ha a cgnyilvntartsrl, a cgnyilvnossgrl
135 s a brsgi cgeljrsrl szl trvny szerint ismtelten benyjtottk a
cgbejegyzsi krelmet.
###
(4) Cgbrsgi bejegyzs esetn a cgjegyzkbe val bejegyzs napjval ltrejtt
vllalkoz eszkzeinek s forrsainak nyit adatai az (1) bekezds szerinti beszmol
135 eszkzeinek s forrsainak zr adataival egyeznek meg.
###
(5) Amennyiben a vllalkozt a cgjegyzkbe - a cgbejegyzs irnti krelme jogers
elutastsa, vagy a cgbejegyzsi eljrs megszntetse miatt - nem jegyzik be, az (1)
bekezds szerinti beszmol elksztst kveten, a jogutd nlkli megszns
135 szablyai szerint, alapveten a vgelszmols szablyai figyelembevtelvel kell
elszmolni az eltrsasgi idszak hitelezivel s az alaptkkal.
###
### 135 Gazdasgi trsasgok talakulsa
### 135 Vagyonmrleg, vagyonleltr
136. (1) Gazdasgi trsasgok talakulsa, egyeslse (sszeolvadsa,
beolvadsa), sztvlsa (klnvlsa, kivlsa) (a tovbbiakban egytt: talakuls)
sorn az talakul, az egyesl, a sztvl (a tovbbiakban egytt: talakul) (jogeld)
gazdasgi trsasg(ok) s az talakulssal ltrejv (jogutd) gazdasgi trsasg(ok)
136 vagyonnak (sajt tkjnek) megllaptshoz vagyonmrleget kell kszteni. A
vagyonmrleget vagyonleltrral kell altmasztani. A vagyonleltr ttelesen tartalmazza
a jogeld, illetve a jogutd gazdasgi trsasg(ok) eszkzeit s forrsait.
###
(2) Az (1) bekezds szerinti vagyonmrleget s vagyonleltrt az talakuls sorn kt
alkalommal kell elkszteni: elszr az talakulsrl szl dnts megalapozshoz, a
cgbrsgi eljrs altmasztsra - a gazdasgi trsasg legfbb szerve ltal
meghatrozott mrlegfordulnapra (vagyonmrleg-tervezet s vagyonleltr-tervezet) -,
136 majd az talakuls (a jogutd gazdasgi trsasg cgbejegyzse) napjval (vgleges
vagyonmrleg s vgleges vagyonleltr).
###
(3) A vagyonmrleget (a vagyonmrleg-tervezetet s a vgleges vagyonmrleget), a
vagyonleltrt (a vagyonleltr-tervezetet s a vgleges vagyonleltrt) az e trvny
szerinti beszmol mrlegre s az azt altmaszt leltrra vonatkoz elrsok szerint
136 kell elkszteni a (4)-(9) bekezdsben s a 137-143. -ban foglaltak
figyelembevtelvel.
###
(4) A (3) bekezds szerinti vagyonmrleget - ha trvny msknt nem rendelkezik 136 hromoszlopos formban kell elkszteni oly mdon, hogy
###
a) az talakul gazdasgi trsasg vagyonmrlege tartalmazza a knyv szerinti rtket,
- a 137. (2) bekezdse, illetve a 139. (3) bekezdse figyelembevtelvel - az
136 trtkelsi klnbzetet, illetve a kett egytteseknt a vagyonrtkels szerinti
rtket,
###

b) az talakulssal ltrejv gazdasgi trsasg(ok) vagyonmrlege - a (6)-(7)

bekezdsben foglaltak figyelembevtelvel - tartalmazza a jogeld gazdasgi
trsasg(ok) vagyont (eszkzeit, ktelezettsgeit, a kett klnbzeteknt a sajt
tkt) [a) pont szerinti vagyonmrleg harmadik oszlopa], a 139. (2)-(5) bekezdsei
136 szerinti eltrseket ("klnbzetek"), illetve a kett egytteseknt a jogutd gazdasgi
trsasg(ok) vagyont (eszkzeit, ktelezettsgeit, a kett klnbzeteknt a sajt
tkt).
###
(5) A (4) bekezds a) pontja szerinti vagyonmrleget kln-kln kell elksztenie:
136
###
### 136 a) beolvads esetben a beolvad, illetve az tvev gazdasgi trsasgnak,
### 136 b) sszeolvads esetben az egyesl gazdasgi trsasgoknak.
(6) A (4) bekezds b) pontja szerinti vagyonmrleg a jogeld gazdasgi trsasgok
136
###
vagyont
136 a) beolvads esetben beolvad s tvev gazdasgi trsasg megbontsban s
###
egyttesen,
b) sszeolvads esetben az egyesl gazdasgi trsasgok szerinti megbontsban
136 s egyttesen
tartalmazza
###
(7) A (4) bekezds a) pontja szerinti vagyonmrleget az talakulssal ltrejv
gazdasgi trsasgok vagyonmrlegnek elksztshez meg kell bontani a gazdasgi
136 trsasg legfbb szerve ltal meghatrozott mdon
###
a) kivls esetben a kivlssal ltrejv, valamint a vltozatlan trsasgi formban
tovbbmkd gazdasgi trsasg vagyonmrlegre,
136 b) klnvls esetben a klnvlssal ltrejv gazdasgi trsasgok
###
vagyonmrlegre.
(8) A (4) bekezds a) pontja szerinti knyv szerinti rtket az talakul gazdasgi
trsasg e trvny szerinti beszmolja mrlegre vonatkoz elrsoknak
136 megfelelen kell meghatrozni, azzal, hogy a vagyonmrlegben az rtkhelyesbts,
rtkelsi tartalk nem szerepelhet.
###
###

136

(9) A vagyonmrleget (mind a vagyonmrleg-tervezetet, mind a vgleges

vagyonmrleget) s az azt altmaszt vagyonleltrt (mind a vagyonleltr-tervezetet,
mind a vgleges vagyonleltrt) knyvvizsglval kell ellenriztetni. Az talakuls
136 szmviteli bizonylata a knyvvizsgl ltal hitelestett vagyonmrleg.
###
137. (1) Az talakul gazdasgi trsasg a mrlegben (knyveiben) rtkkel
kimutatott eszkzeit s ktelezettsgeit (idertve a cltartalkokat s az idbeli
elhatrolsokat is) trtkelheti, a knyveiben rtkkel nem szerepl, a 23. szerinti
137 feltteleknek megfelel eszkzket s a gazdasgi trsasgot terhel
ktelezettsgeket a vagyonmrlegbe felveheti (vagyontrtkels).
###
(2) Beolvads esetben az tvev gazdasgi trsasgnl, kivls esetben a
vltozatlan trsasgi formban tovbbmkd gazdasgi trsasgnl nem lehet az
137 eszkzket s a ktelezettsgeket trtkelni, az (1) bekezds szerinti
vagyontrtkels nem alkalmazhat.
###
(3) trtkels esetben az eszkzket piaci rtkkn, a ktelezettsgeket az
137 elfogadott, illetve a vrhat sszegben kell a vagyonmrlegben szerepeltetni.
###

(4) Ha a vagyonrtket az zleti rtkels, a jvedelemtermel kpessg mdszervel

hatroztk meg, s az gy meghatrozott trsasgi vagyonrtk s a ktelezettsgek
(idertve a cltartalkokat s a passzv idbeli elhatrolsokat is) egyttes sszege
137 meghaladja az egyes eszkzk piaci rtknek s az aktv idbeli elhatrolsoknak az
egyttes sszegt, a klnbzetet a vagyonmrlegben zleti vagy cgrtkknt kell
kimutatni.
###
(5) Amennyiben a (4) bekezds szerinti trsasgi vagyonrtk s a ktelezettsgek
(idertve a cltartalkokat s a passzv idbeli elhatrolsokat is) egyttes sszege
alacsonyabb az egyes eszkzk piaci rtknek s az aktv idbeli elhatrolsoknak az
137 egyttes sszegnl, a klnbzettel az immaterilis javak, a trgyi eszkzk, a
kszletek rtkt kell - a vagyonmrleg ksztsekor - arnyosan cskkenteni, az
esetleg fennmarad klnbzetet negatv zleti vagy cgrtkknt kimutatni.
###
###

137

Az talakul gazdasgi trsasg vagyonmrleg-tervezete

138. (1) Az talakul gazdasgi trsasgnak - a trsasg legfbb szerve ltal

meghatrozott mrlegfordulnapra (amely nem lehet ksbbi idpont, mint az
138 talakulsrl val msodik dnts idpontja) - vagyonmrleg-tervezetet kell kszteni. A
vagyonmrleg-tervezetet (azonos fordulnappal) vagyonleltr-tervezettel kell
altmasztani.
###
(2) Az talakul gazdasgi trsasg vagyonmrleg-tervezete az (1) bekezds szerinti
mrlegfordulnapra vonatkozan tartalmazza az talakul gazdasgi trsasg
138 eszkzeinek s ktelezettsgeinek, ezek klnbzeteknt a sajt tknek az rtkt
knyv szerinti, illetve a 137. szerinti trtkelsi klnbzettel korriglt rtken.
###
(3) A (2) bekezds szerinti trtkelsi klnbzeteket [idertve a 137. (4)-(5)
bekezdse szerinti zleti vagy cgrtket is] a vagyonmrleg-tervezetben kln
138 oszlopban kell kimutatni, s gy a harmadik oszlop az eszkzk, a ktelezettsgek s a
sajt tke vagyonrtkels szerinti rtkt mutatja.
###
(4) Az talakul gazdasgi trsasg vagyonmrleg-tervezetben az eszkznknt s a
138 ktelezettsgenknt kln-kln kimutatott trtkelsi klnbzetek sszevont
rtkvel a sajt tkt kell helyesbteni, amennyiben
###
a) az sszevont trtkelsi klnbzet negatv (vagyis sszessgben a vagyont
138 lertkeltk), a klnbzettel a tketartalk pozitv sszegig a tketartalkot, azt
meghaladan az eredmnytartalkot kell cskkenteni,
###
b) az sszevont trtkelsi klnbzet pozitv (vagyis sszessgben a vagyont
felrtkeltk), a klnbzet sszegvel a tketartalkot kell megnvelni.
(5) Ha az talakul gazdasgi trsasg nem l [vagy a 137. (2) bekezdse szerint
nem lhet] az trtkels lehetsgvel, gy a vagyonmrleg-tervezetben a sajt tke
138 rtke (a harmadik oszlopban) megegyezik a sajt tke (els oszlopban szerepl)
knyv szerinti rtkvel.
###
###

138

(6) Az talakul gazdasgi trsasg vagyonmrleg-tervezetnek harmadik oszlopban

a sajt tke ttelben csak jegyzett tke, tketartalk, eredmnytartalk (ez utbbi
138 negatv eljel is lehet) s lekttt tartalk ttel szerepelhet, ennek rdekben elzleg
a szksges tvezetseket is el kell vgezni.
###
(7) Az talakul gazdasgi trsasg a vagyonmrleg-tervezet fordulnapjra
138 vonatkozan az analitikus s a fknyvi nyilvntartsait nem zrja le, azokat
folyamatosan kteles vezetni.
###
###

138

Az talakulssal ltrejv gazdasgi trsasg vagyonmrleg-tervezete

139. (1) Az talakulssal ltrejv gazdasgi trsasg vagyonmrleg-tervezete

jogeld gazdasgi trsasg vagyont tartalmaz oszlopnak adatai - a 136. (6)-(7)
bekezdsben foglaltak figyelembevtelvel - megegyeznek az talakul gazdasgi
139 trsasg(ok) 138. szerinti vagyonmrleg-tervezete harmadik oszlopnak adataival.
###
###

(2) Az talakulssal ltrejv gazdasgi trsasg vagyonmrleg-tervezetnek

"klnbzetek" oszlopa tartalmazza:
a) az talakulssal egyidejleg belp j tagok (rszvnyesek) pnzbeli s nem
pnzbeli (vagyoni) hozzjrulst eszkznknt, s ezzel azonos rtkben a sajt tke
139 (jegyzett tke, tketartalk) ltest okirat szerinti nvekedst;
139

###
b) az talakuls feltteleknt meghatrozott, a meglv tagokat (rszvnyeseket)
terhel, ptllagosan teljestend pnzbeli s nem pnzbeli (vagyoni) hozzjrulst
139 eszkznknt, s ezzel azonos rtkben a sajt tke (jegyzett tke, tketartalk)
ltest okirat szerinti nvekedst;
###
c) az talakulssal ltrejv gazdasgi trsasgban rszt venni nem kvn tagok
(rszvnyesek) rszre kiadsra kerl eszkzknek s ktelezettsgeknek a
139 vagyonmrleg-tervezet szerinti rtkt, s ezek klnbzetvel azonos rtkben a sajt
tke (jegyzett tke, tketartalk, eredmnytartalk) ltest okirat szerinti cskkenst.
###
(3) A kivlssal ltrejv gazdasgi trsasgnak - ha lt az trtkels lehetsgvel a vagyonmrleg-tervezete "klnbzetek" oszlopban elklntetten kell kimutatnia az
139 trtkelsi klnbzetet, a 138. (4) bekezdsben foglaltak szerint.
###
(4) Az talakulssal ltrejv gazdasgi trsasg vagyonmrleg-tervezetnek
"klnbzetek" oszlopban kell kimutatni egyesls esetn a jogutd gazdasgi
trsasg jegyzett tkjnek meghatrozsa sorn figyelembe nem vehet
rszesedsek (rszvnyek, trzsbettek) jogeld gazdasgi trsasg vagyonmrlegtervezete szerinti rtkt az eszkzk, illetve a sajt tke cskkenseknt (a
nvrtknek megfelel sszeget a jegyzett tke cskkenseknt, a nvrtk s a
139
vagyonmrleg-tervezet szerinti eszkzrtk klnbzett az eredmnytartalk
vltozsaknt). A "klnbzetek" oszlop szolgl a trvnyben kln nem nevestett
egyb ttelek rendezsre is.
###
(5) Egyesls esetn az talakulssal ltrejv gazdasgi trsasg vagyonmrlegtervezetben a "klnbzetek" oszlopban kell kiszrni az egyesl (jogeld) gazdasgi
trsasgok vagyonmrleg-tervezeteiben szerepl, egymssal szemben fennll
kvetelsek-ktelezettsgek tteleit a kvetelsek s a ktelezettsgek, illetve az
139 idbeli elhatrolsok cskkentsvel, valamint ezen kvetelsek s ktelezettsgek,
illetve az idbeli elhatrolsok rtkeinek klnbzetvel a sajt tkt kell (az
eredmnytartalk vltozsaknt) mdostani.
###
(6) Az talakulssal ltrejv gazdasgi trsasg(ok) 138. (1) bekezdse szerinti
mrlegfordulnapra elksztett vagyonmrleg-tervezett (azonos mrlegfordulnappal)
tteles adatokat tartalmaz vagyonleltr-tervezettel kell altmasztani. A vagyonleltrtervezetben - korltolt felelssg trsasgg, kzhaszn trsasgg vagy
139 rszvnytrsasgg val talakuls esetn - el kell klnteni azokat az eszkzket,
amelyek a sajt tknek a mrlegfsszeghez viszonytott arnyos rtke alapjn a
jogutd gazdasgi trsasg jegyzett tkjt fogjk kpezni.
###

140. (1) Az talakulssal ltrejv gazdasgi trsasg vagyonmrleg-tervezetnek a

jogutd gazdasgi trsasg vagyont tartalmaz oszlopban a sajt tke ttelben
140 jegyzett tke, tketartalk, eredmnytartalk, illetve lekttt tartalk ttelek
szerepelhetnek, s csak pozitv sszegekkel.
###
(2) Ha a sajt tke egyes elemeinek - az elz elrsok szerint kialaktott - rtktl a
(3)-(7) bekezdsben foglaltakat is figyelembe vve a ltest okiratban a szerzd felek
eltrnek, vagy az eltrst trvny rja el, akkor a sajt tke - ltest okirat szerinti
140 megosztsnak megfelel - trendezshez egy tovbbi kln oszlopot ("rendezs"
oszlop) is be kell iktatni a vagyonmrleg-tervezetbe.
###
(3) A vagyonmrleg-tervezetben a sajt tknek jegyzett tkre, tketartalkra,
eredmnytartalkra s lekttt tartalkra trtn megosztsa sorn a gazdasgi
trsasgokrl szl trvny elrsai, illetve a 139. , valamint az (1)-(2) s (4)-(7)
140 bekezds elrsai szerint kell eljrni, azzal, hogy a jegyzett tke sszege nem
haladhatja meg a lekttt tartalkkal cskkentett sajt tke sszegt.
###
(4) Korltolt felelssg trsasgg, kzhaszn trsasgg vagy rszvnytrsasgg
val talakuls esetn az talakulssal ltrejv gazdasgi trsasg vagyonmrlegtervezetben (a jogutd gazdasgi trsasg vagyont tartalmaz oszlopban) jegyzett
tkn felli vagyonknt (lekttt tartalkknt) kell figyelembe venni azoknak a
140 vagyontrgyaknak - a sajt tke s a vagyonmrleg-tervezet szerinti mrlegfsszeg
arnyban szmtott - rtkt, amelyek a jegyzett tkben nem vehetk figyelembe,
mert nem forgalomkpesek, illetve csak harmadik szemly hozzjrulsa (engedlye)
alapjn ruhzhatk t.
###
(5) Az talakulssal ltrejv gazdasgi trsasg vagyonmrleg-tervezetben a sajt
tkn bell a lekttt tartalk ttelben (elklntetten) fedezetet kell kpezni az
140 talakuls napjig vrhatan bekvetkez vagyonvesztsre.
###
(6) A lekttt tartalk ttelben kell fedezetet kpezni az talakulssal kzvetlenl
sszefggen keletkez adfizetsi ktelezettsgekre (gy a vagyonfelrtkels, az
140 egyszeres knyvvitelrl a ketts knyvvitelre val ttrsi klnbzet miatti adra), ha
ezen ttelekre ms mdon nem kpeztek fedezetet.
###
(7) Az talakulssal ltrejv gazdasgi trsasg vagyonmrleg-tervezetben az
eredmnytartalk sszege - az (1) bekezdsben foglaltak figyelembevtelvel - csak az
(1), (3)-(6) bekezds, valamint a 138. (4) bekezdsnek a) pontja, illetve a 139. (3)(5) bekezdse alapjn nvel-cskkent ttelek sszevont pozitv rtkvel haladhatja
140 meg az talakul gazdasgi trsasg vagyonmrleg-tervezetben egybknt szerepl
eredmnytartalk sszegt.
###
### 140 A vgleges vagyonmrleg
141. (1) Az talakuls (a jogutd gazdasgi trsasg cgbejegyzse) napjval, a
cgbejegyzst kvet 90 napon bell vgleges vagyonmrleget s vgleges
141 vagyonleltrt kell kszteni s a cgbrsgnl lettbe helyezni mind az talakul
gazdasgi trsasgra, mind az talakulssal ltrejv gazdasgi trsasgra
vonatkozan.
###
(2) A vgleges vagyonmrleget s vgleges vagyonleltrt a (3)-(4) s (7) bekezds
141 szerinti eltrsekkel a 136-140. s 142-143. -ban foglaltaknak megfelelen kell
elkszteni.
###

(3) Az talakuls sorn megszn gazdasgi trsasg a vgleges vagyonmrleg

elksztst megelzen kteles az talakuls napjval - mint mrlegfordulnappal - a
szmviteli trvny szerinti beszmoljt elkszteni, analitikus s fknyvi
nyilvntartsait lezrni. Az az talakul gazdasgi trsasg, amely az talakuls sorn
nem sznik meg (beolvadsnl az tvev, kivlsnl a vltozatlan trsasgi formban
tovbbmkd gazdasgi trsasg), a vgleges vagyonmrlegt a folyamatos
141 knyvels adatai alapjn kszti el, analitikus s fknyvi nyilvntartsait nem zrja le,
azokat folyamatosan kteles vezetni, az tvett-tadott eszkzket-ktelezettsgeket
(idertve a cltartalkokat s az idbeli elhatrolsokat is), ezek klnbzeteknt a
sajt tkt a folyamatos knyvels keretben - az talakuls idpontjval - rendezi.
###
(4) Amennyiben az talakulssal ltrejv gazdasgi trsasg vgleges
vagyonmrlegben kimutatott sajt tke eltr a vagyonmrleg-tervezetben kimutatott
sajt tke rtktl, a klnbzettel - a vltozs tartalmnak s eljelnek megfelelen
- a tketartalkot, illetve az eredmnytartalkot kell mdostani a vgleges
141 vagyonmrlegben. A tketartalk mdostsa sorn, ha emiatt a tketartalk negatvv
vlna, a tketartalk pozitv sszegig a tketartalkot, azt meghaladan az
eredmnytartalkot kell cskkenteni.
###
(5) Ha az talakulssal ltrejv gazdasgi trsasg vgleges vagyonmrlege szerinti
sajt tke - 140. (3) bekezdse szerinti lekttt tartalkkal cskkentett, illetve a (7)
bekezds szerinti jegyzett, de mg be nem fizetett tkeknt kimutatott sszeggel nvelt
141 - sszege nem ri el a vagyonmrleg-tervezete szerinti (a cgbrsgon bejegyzett)
jegyzett tke rtkt, a jegyzett tkt le kell szlltani.
###
(6) Korltolt felelssg trsasgg, kzhaszn trsasgg vagy rszvnytrsasgg
val talakuls esetn le kell szlltani a jegyzett tkt akkor is, ha az talakulssal
ltrejv gazdasgi trsasg vgleges vagyonleltrban szerepl, elklntett, a
141 jegyzett tke rszt kpez eszkzk - 139. (6) bekezdse szerint szmtott - rtke
nem ri el a vagyonmrleg-tervezete szerinti (a cgbrsgon bejegyzett) jegyzett tke
rtkt.
###
(7) Az talakulssal ltrejv gazdasgi trsasg vgleges vagyonmrlegben a
rszre rendelkezsre bocstand - a 139. (2) bekezdsnek a) s b) pontja szerinti pnzbeli s nem pnzbeli (vagyoni) hozzjruls talakuls (a jogutd gazdasgi
trsasg cgbejegyzse) napjig mg nem teljestett rszt, illetve ezen idpontig ki
141 nem adott - a 139. (2) bekezds c) pontja szerinti - vagyonhnyadot az talakuls
napjn fennll llapotnak megfelelen jegyzett, de mg be nem fizetett tkeknt,
illetve ktelezettsgknt kell kimutatni.
###
(8) Ha a cgbrsg az talakuls cgbejegyzst elutastja (megtagadja), vagy a
bejegyzsi krelem visszavonsa miatt a cgbejegyzsi eljrst megsznteti, az
talakulni kvn gazdasgi trsasg a korbbi formjban mkdik tovbb, vgleges
141 vagyonmrleget nem kell ksztenie, az e trvny szerinti knyvviteli nyilvntartsban
a meghisult talakulssal kapcsolatosan ttelek nem szerepelhetnek.
###

(9) Gazdasgi trsasg beolvadsa esetn az tvev (beolvaszt) gazdasgi

trsasgnl a beolvads sorn az tvett eszkzk s az tvllalt ktelezettsgek
(idertve az idbeli elhatrolsok, cltartalkok sszegeit is) llomnyba vett - a
megsznt gazdasgi trsasg vgleges vagyonmrlege szerinti - rtknek
klnbzetvel a sajt tkt kell a ltest okiratnak megfelelen mdostani. A sajt
tke mdostsa sorn - az elbbieken tlmenen - a 139. (4) bekezdse szerinti, a
141
jegyzett tke meghatrozsnl figyelembe nem vehet rszesedsek rtkt, valamint
a 139. (5) bekezdse szerinti, az egymssal szemben fennll kvetelsek s
ktelezettsgek, idbeli elhatrolsok rtkeinek klnbzett a sajt tkvel szemben
kell kivezetni.
###
### 141 talakuls egyszeres knyvvitelrl a ketts knyvvitelre val ttrssel
142. (1) A 136-141. -ban elrtakat a (2)-(6) bekezdsben foglaltak
figyelembevtelvel kell alkalmazni akkor, ha az talakulssal egyidejleg az talakul
142 gazdasgi trsasg az egyszeres knyvvitelrl kteles a ketts knyvvitelre ttrni.
###
(2) Az egyszeres knyvvitelt vezet talakul gazdasgi trsasgnak az egyszerstett
mrleg (az azt altmaszt nyilvntartsok) alapjn el kell ksztenie az ves
142 beszmol, az egyszerstett ves beszmol mrlegt gy, hogy az egyszerstett
mrlegben kimutatott
###
###

142

a) tartalk sszegt mint ttrsi klnbzetet az eredmnytartalkba,

b) a ktelezettsgek kztt kimutatott, a 103. (4) bekezdse szerinti tmogats

142 sszegt a passzv idbeli elhatrolsok kz
kell trendeznie
###
(3) A (2) bekezds alapjn elksztett mrleg eszkz- s forrsadatai jelentik az
egyszeres knyvvitelrl a ketts knyvvitelre val ttrssel talakul gazdasgi
trsasg vagyonmrleg-tervezetnek, vgleges vagyonmrlegnek knyv szerinti [a
142 136. (4) bekezdse a) pontja szerinti vagyonmrleg els oszlopnak] rtkeit.
###
(4) Az egyszeres knyvvitelt vezet talakul gazdasgi trsasgbl kivl s a kivls
utn a trvny alapjn ktelezen ketts knyvvitelt vezet, talakulssal ltrejv
gazdasgi trsasg a 136. (7) bekezds a) pontja szerinti - az egyszerstett
mrlegnek megfelel - vagyonmrlegnek adatait kteles a (2) bekezdsben foglaltak
142 figyelembevtelvel - az ves beszmol, az egyszerstett ves beszmol
mrlegnek megfelelen - trendezni, az ttrsi klnbzetet az eredmnytartalkba
helyezni.
###
(5) A (4) bekezds alapjn elksztett mrleg eszkz- s forrsadatai jelentik a kivls
utn ketts knyvvitelt vezet, talakulssal ltrejv gazdasgi trsasg
vagyonmrlegnek knyv szerinti [a 136. (4) bekezdse b) pontja szerinti
142 vagyonmrleg els oszlopnak] rtkeit.
###
### 142 talakuls ketts knyvvitelrl az egyszeres knyvvitelre val ttrssel
143. (1) talakuls esetn - a (2) bekezdsben foglaltak kivtelvel -, ha ezt
megelzen az talakul gazdasgi trsasg ketts knyvvitelt vezetett, az
143 talakulssal ltrejv gazdasgi trsasg az talakuls napjval nem trhet t az
egyszeres knyvvitelre akkor sem, ha egybknt ennek felttelei fennllnak.
###

(2) Az egyszeres knyvvitelt vezet gazdasgi trsasgba beolvad, ketts knyvvitelt

vezet gazdasgi trsasg a 136-141. -ban elrtak alkalmazsa eltt, az
talakulssal egyidejleg kteles a ketts knyvvitelrl az egyszeres knyvvitelre ttrni
s a (3) bekezds szerinti egyszerstett mrleget elkszteni. Ez esetben az
egyszerstett mrleg eszkz- s forrsadatai jelentik a ketts knyvvitelrl az
143 egyszeres knyvvitelre val ttrssel beolvad gazdasgi trsasg vagyonmrlegnek
knyv szerinti [a 136. (4) bekezdse a) pontja szerinti vagyonmrleg els oszlopnak]
rtkeit.
###
(3) A (2) bekezds szerinti talakulskor a ketts knyvvitelrl az egyszeres
knyvvitelre ttr gazdasgi trsasgnak az talakuls napjval az ves beszmol,
143 az egyszerstett ves beszmol mrlege alapjn egyszerstett mrleget kell
ksztenie a (4)-(6) bekezdsben foglaltak figyelembevtelvel.
###
(4) Az ves beszmol, az egyszerstett ves beszmol elksztst megelzen az
alapts-tszervezs aktivlt rtkt, a ksrleti fejleszts aktivlt rtkt, az idbeli
elhatrolsokat - a 33. (1) bekezdse, a 45. (1) bekezdsnek b) s c) pontja,
valamint a 45. (1) bekezdsnek a) pontjbl a 103. (4) bekezdse szerinti
feltteleknek megfelel jogcmen trtn elhatrolsok kivtelvel - az eredmny
terhre, illetve az eredmny javra trtn elszmolssal, a 33. (1) bekezdse
szerinti aktv idbeli elhatrolst az tvllalt ktelezettsggel szemben, a 45. (1)
143 bekezdsnek b) s c) pontja szerinti passzv idbeli elhatrolst az annak jogcml
szolgl eszkzzel szemben, a 45. (1) bekezdsnek a) pontja szerinti passzv
idbeli elhatrolsbl a 103. (4) bekezdse szerinti felttelek mellett kapott
pnzeszkzk miatti elhatrolst a hossz lejrat ktelezettsgekkel szemben, az
rtkhelyesbtseket az rtkelsi tartalkkal szemben meg kell szntetni.
###

###

(5) A (3) bekezds szerinti egyszerstett mrlegben a vevkkel szembeni, az egyb,

nem pnzkiadsbl szrmaz kvetelsek, a szlltkkal szembeni, az egyb, nem
pnzbevtelbl szrmaz ktelezettsgek llomnyt a pnzmozgshoz nem
kapcsold kvetelsek, illetve a pnzmozgshoz nem kapcsold ktelezettsgek
143 kztt kell kimutatni. Az eredmnytartalkot s a mrleg szerinti eredmnyt az
egyszerstett mrleg eredmnytartalk, illetve egyszerstett mrleg szerinti eredmny
sorba kell belltani. Az egyszerstett mrleg tartalk sorba az ttrskor sszeg
nem kerl.
(6) A beolvadst kvet napon az egyszerstett mrlegben kimutatott, az ttrs eltt
megfizetett vsrolt kszletek llomnyt anyag- s rubeszerzsi kltsgknt, a sajt
143 termels kszletek llomnyt egyb termelsi s kezelsi kltsgknt el kell
szmolni.

###
### 143 Egyb talakuls
144. A gazdasgi trsasgon kvli, egyb vllalkoz talakulsa sorn - ha az
talakulst trvnyi elrs lehetv teszi - a 136-143. elrsait kell rtelemszeren
144 alkalmazni, az alapul szolgl kln trvny elrsai figyelembevtelvel.
###
### 144 Devizanemek kztti ttrs elszmolsi szablyai
145. (1) A vllalkoz az ves beszmolban, az egyszerstett ves beszmolban
145 az adatokat a 20. (2), illetve (3) bekezdsnek megfelelen vagy forintban, vagy a
ltest okiratban rgztett konvertibilis devizban kteles megadni.
###

###

(2) Amennyiben a vllalkoz a 20. (3) bekezdse szerint ktelezett arra, hogy az (1)
bekezds szerinti adatokat forint helyett a ltest okiratban rgztett konvertibilis
devizban, a ltest okiratban rgztett konvertibilis deviza helyett forintban, illetve a
145 ltest okiratban rgztett konvertibilis deviza helyett ms - a ltest okirat
mdostsban szerepl - konvertibilis devizban adja meg, a forintrl devizra, a
devizrl forintra, illetve a devizrl ms devizra val ttrskor a (3)-(5) bekezdsben
foglaltakat kell alkalmaznia.

(3) A (2) bekezds szerinti ttrsi idponttal (mint mrlegfordulnappal) e trvny

145 elrsainak megfelel ves beszmolt, egyszerstett ves beszmolt kell kszteni
az ttrs eltti pnznemben.
###
(4) A (3) bekezds szerinti ves beszmolt, egyszerstett ves beszmolt a 153.
elrsainak megfelelen az ttrst kvet 90 napon bell a cgbrsgon lettbe kell
145 helyezni, a 154. szerint kzz kell tenni.
###
(5) A (3) bekezds szerinti - a jvhagysra jogosult testlet ltal elfogadott - ves
beszmol, egyszerstett ves beszmol mrlegben szerepl adatokat a 146-149.
szerint kell forintrl devizra, devizrl forintra, illetve devizrl ms devizra
tszmtani. Az tszmts alapjn, annak megfelelen az ttrs napjra vonatkozan
145 kln mrleget kell kszteni forintban, illetve a ltest okiratban rgztett konvertibilis
devizban, majd ezen - a knyvvizsgl ltal hitelestett - kln mrleg alapjn kell a
knyveket az ttrs napjt kvet nappal megnyitni.
###
### 145 Forintrl devizra val ttrs
146. (1) A forintban elksztett ves beszmol, egyszerstett ves beszmol
mrlegnek valamennyi ttelt az ttrs napjn rvnyes, a Magyar Nemzeti Bank
146 ltal kzztett, hivatalos devizarfolyam reciprok rtkn kell - a (2)-(6) bekezdsben
foglaltak kivtelvel - a ltest okiratban rgztett devizra tszmtani.
###
(2) A ltest okiratban rgztett devizanemben fennll kvetelseket, tovbb valuta-,
146 devizakszleteket, illetve ktelezettsgeket nyilvntarts szerinti valuta-,
devizasszegkben kell az tszmtsnl figyelembe venni.
###
(3) Amennyiben a ltest okiratban rgztett devizanemben fennll kvetelsek,
valuta-, devizakszletek forintban kimutatott rtknek az ttrs napjn rvnyes, a
Magyar Nemzeti Bank ltal kzztett, hivatalos devizarfolyam reciprok rtkn
146 szmtott valuta-, devizartke eltr a ltest okiratban rgztett devizban fennll
kvetelsek, valuta-, devizakszletek devizartktl, a klnbzetet tszmtsi
klnbzetknt a 149. (1) bekezdse szerint kell figyelembe venni.
###
(4) Amennyiben a ltest okiratban rgztett devizanemben fennll ktelezettsgek
forintban kimutatott rtknek az ttrs napjn rvnyes, a Magyar Nemzeti Bank ltal
kzztett, hivatalos devizarfolyam reciprok rtkn szmtott devizartke eltr a
146 ltest okiratban rgztett devizban fennll ktelezettsg devizartktl, a
klnbzetet tszmtsi klnbzetknt kell a 149. (1) bekezdse szerint figyelembe
venni.
###
(5) Amennyiben a ltest okiratban rgztettl eltr devizanemben fennll
kvetelsek, pnzeszkzk forintrtkbl az ttrs napjn rvnyes, a Magyar
Nemzeti Bank ltal kzztett, hivatalos devizarfolyam reciprok rtkvel szmtott - a
ltest okiratban rgztett devizanem szerinti - devizartke eltr ezen kvetelsek,
146 illetve pnzeszkzk valutinak, devizinak a keresztrfolyamok alapjn szmtott - a
ltest okiratban rgztett devizanem szerinti - devizartktl, akkor a klnbzetet
tszmtsi klnbzetknt a 149. (1) bekezdse szerint kell figyelembe venni.
###

(6) Amennyiben a ltest okiratban rgztettl eltr devizanemben fennll

ktelezettsgek forintrtkbl az ttrs napjn rvnyes, a Magyar Nemzeti Bank
ltal kzztett, hivatalos devizarfolyam reciprok rtkvel szmtott - a ltest
146 okiratban rgztett devizanem szerinti - devizartke eltr ezen ktelezettsgek
devizinak a keresztrfolyamok alapjn szmtott - a ltest okiratban rgztett
devizanem szerinti - devizartktl, akkor a klnbzetet tszmtsi klnbzetknt
kell a 149. (1) bekezdse szerint figyelembe venni.

###
### 146 Devizrl forintra val ttrs
147. (1) Az ttrst megelzen a ltest okiratban rgztett devizanemben
elksztett ves beszmol, egyszerstett ves beszmol mrlegnek valamennyi
147 ttelt az ttrs napjn rvnyes, a Magyar Nemzeti Bank ltal kzztett, hivatalos
devizarfolyamon kell - a (2)-(6) bekezdsben foglaltak kivtelvel - forintra
tszmtani.
###
(2) A forintban fennll kvetelseket, tovbb a forintpnzeszkzket, illetve a
147 forintban fennll ktelezettsgeket nyilvntarts szerinti forintsszegkben kell az
tszmtsnl figyelembe venni.
###

(3) Amennyiben a forintban fennll kvetelsek, illetve forintpnzeszkzk valutban,

devizban kimutatott rtknek az ttrs napjn rvnyes, a Magyar Nemzeti Bank
ltal kzztett, hivatalos devizarfolyamon szmtott forintrtke eltr a forintban
147 fennll kvetelsek, illetve forintpnzeszkzk nyilvntarts szerinti forintsszegtl, a
klnbzetet tszmtsi klnbzetknt a 149. (1) bekezdse szerint kell figyelembe
venni.
###
(4) Amennyiben a forintban fennll ktelezettsgek devizban kimutatott rtknek az
ttrs napjn rvnyes, a Magyar Nemzeti Bank ltal kzztett, hivatalos
147 devizarfolyamon szmtott forintrtke eltr a forintban fennll ktelezettsgek
nyilvntarts szerinti forintsszegtl, a klnbzetet tszmtsi klnbzetknt kell a
149. (1) bekezdse szerint figyelembe venni.
###
(5) A ltest okiratban - az ttrst megelzen - rgztettl eltr devizanemben
fennll kvetelseknl, pnzeszkzknl, amennyiben a ltest okiratban - az
ttrst megelzen - rgztett valutban, devizban kimutatott rtknek az ttrs
napjn rvnyes, a Magyar Nemzeti Bank ltal kzztett, hivatalos devizarfolyamon
147 szmtott forintrtke eltr ezen kvetelsek, illetve pnzeszkzk valutinak,
devizinak a 60. (4)-(6) bekezdse szerinti, az ttrs napjra vonatkoz
devizarfolyamon szmtott forintrtktl, akkor a klnbzetet tszmtsi
klnbzetknt a 149. (1) bekezdse szerint kell figyelembe venni.
###
(6) A ltest okiratban - az ttrst megelzen - rgztettl eltr devizanemben
fennll ktelezettsgeknl, amennyiben a ltest okiratban rgztett devizban
kimutatott rtknek az ttrs napjn rvnyes, a Magyar Nemzeti Bank ltal
kzztett, hivatalos devizarfolyamon szmtott forintrtke eltr ezen ktelezettsgek
147 devizinak a 60. (4)-(6) bekezdse szerinti, az ttrs napjra vonatkoz
devizarfolyamon tszmtott forintrtktl, akkor a klnbzetet tszmtsi
klnbzetknt a 149. (1) bekezdse szerint kell figyelembe venni.
###
### 147 Devizrl ms devizra val ttrs
148. (1) Az ttrst megelzen a ltest okiratban rgztett devizanemben
elksztett ves beszmol, egyszerstett ves beszmol mrlegnek valamennyi
148 ttelt a ltest okirat mdostsa eltti deviza s a ltest okirat mdostsa szerinti
deviznak az ttrs napjn rvnyes keresztrfolyamn kell tszmtani a (2)-(7)
bekezdsben foglaltak kivtelvel.
###
(2) A ltest okirat mdostsa szerinti devizanemben fennll kvetelseket,
pnzeszkzket, rtkpaprokat, valamint ktelezettsgeket ebben a devizanemben, az
148 ttrst megelzen kln vezetett nyilvntarts szerinti valuta-, devizasszegkben
kell az tszmtsnl figyelembe venni.
###

(3) A ltest okirat mdostsa szerinti devizanemben fennll kvetelsek,

pnzeszkzk, rtkpaprok, valamint ktelezettsgek (2) bekezds szerinti rtke s
148 az (1) bekezds szerint tszmtott rtke kztti klnbzetet tszmtsi
klnbzetknt a 149. (1) bekezdse szerint kell figyelembe venni.
###
(4) A ltest okirat mdostsa eltti, illetve utni devizanemtl eltr devizanemben
fennll kvetelseket, pnzeszkzket s rtkpaprokat az adott deviza s a ltest
148 okirat mdostsa szerinti deviza ttrs napjn rvnyes keresztrfolyamn
tszmtott rtken kell figyelembe venni.
###
(5) A ltest okirat mdostsa eltti, illetve utni devizanemtl eltr devizanemben
fennll ktelezettsgeket az adott deviza s a ltest okirat mdostsa szerinti
148 deviza ttrs napjn rvnyes keresztrfolyamn tszmtott rtken kell figyelembe
venni.
###
(6) A forintban fennll kvetelseket, pnzeszkzket s rtkpaprokat a ltest
okirat mdostsa szerinti deviznak az ttrs napjn rvnyes, a Magyar Nemzeti
148 Bank ltal kzztett devizarfolyamn tszmtott devizartkn kell figyelembe venni.
###
(7) A forintban fennll ktelezettsgeket a ltest okirat mdostsa szerinti deviznak
148 az ttrs napjn rvnyes, a Magyar Nemzeti Bank ltal kzztett devizarfolyamn
tszmtott devizartkn kell figyelembe venni.
###
(8) Amennyiben a (4)-(7) bekezdsek szerint szmtott rtk eltr annak az (1)
148 bekezds szerint tszmtott rtktl, a kt rtk kztti klnbzet sszegt, mint
tszmtsi klnbzetet a 149. (1) bekezdse szerint kell figyelembe venni.
###
149. (1) A 146. (3)-(6), a 147. (3)-(6), illetve a 148. (3) s (8) bekezdse szerinti
149 tszmtsi klnbzeteket ssze kell vonni, s azzal
###
### 149 a) nyeresg esetn a tketartalkot kell nvelni,
### 149 b) vesztesg esetn az eredmnytartalkot kell cskkenteni.
(2) Ha a cgbrsgon forintban bejegyzett jegyzett tke 146. (1) bekezdse szerint
devizra tszmtott rtke eltr a ltest okirat mdostsban devizban
149 meghatrozott s a cgbrsgon devizban bejegyzett jegyzett tke devizartktl,
###
a) a klnbzettel (amennyiben az tszmtott rtk az alacsonyabb) a tketartalk
149 pozitv sszegig a tketartalkot, azt meghaladan az eredmnytartalkot kell
cskkenteni,
###
###

149 b) a klnbzettel (amennyiben az tszmtott rtk a tbb) a tketartalkot kell

nvelni.
(3) Ha a jegyzett tke 147. (1) bekezdse szerint forintra tszmtott rtke eltr a
ltest okirat mdostsban forintban meghatrozott s a cgbrsgon forintban
149 bejegyzett jegyzett tke forintrtktl,

###
a) a klnbzettel (amennyiben az tszmtott rtk az alacsonyabb) a szmtott
jegyzett tke sszegt a tketartalk pozitv sszegig a tketartalkkal, azt
149 meghaladan az eredmnytartalkkal szemben kell nvelni,
###
b) a klnbzettel (amennyiben az tszmtott rtk a tbb) a szmtott jegyzett tke
sszegt a tketartalkkal szemben kell cskkenteni.
(4) A 148. (1) bekezdse szerint tszmtott jegyzett tke s a cgnyilvntartsba
149
###
bejegyzett jegyzett tke klnbzett,
a) ha az tszmtott rtk az alacsonyabb, akkor a tketartalk pozitv sszegig a
tketartalkkal, azt meghaladan az eredmnytartalkkal szemben kell nvelni a
149 jegyzett tkt,
###
###

149

b) ha az tszmtott rtk a tbb, akkor a tketartalkkal szemben kell cskkenteni a

149 jegyzett tkt
a klnbzettel
###
### 149 VIII. Fejezet
### 149 SZMVITELI SZOLGLTATS
150. (1) E trvny alkalmazsban szmviteli szolgltats az e trvnyben, tovbb a
kapcsold kormnyrendeletekben elrt knyvvezetsi, beszmolksztsi
150 ktelezettsg teljestse rdekben elvgzend feladatok sszessge (a tovbbiakban:
knyvviteli szolgltats), valamint a knyvvizsgli tevkenysg.
###
### 150 (2) A knyvviteli szolgltats krbe tartozik klnsen:
a) a szmviteli politika, a knyvviteli elszmols, a beszmolkszts rendszernek,
mdszernek kialaktsval (idertve a bels informcis rendszer kialaktst is), a
szmlarend, a knyvvezetshez, a beszmolksztshez szksges szablyzatok
elksztsvel, rendszeres karbantartsval kapcsolatos feladatok elltsa, belertve a
150 fknyvi nyilvntartsok vezetst, az sszest feladsok ksztst, a beszmol
sszelltst, a beszmolban, a knyvviteli nyilvntartsokban szerepl adatok
elemzst, a gazdasgi dntseket megalapoz kvetkeztetsek levonst is,
###
b) az elszmolsok, a beszmolban szerepl adatok jogszersgnek,
szablyszersgnek, megbzhatsgnak, bizonylatokkal val altmasztottsgnak,
150 a szmviteli alapelvek kvetelmnyei megtartsnak biztostsval a valsgnak
megfelel bels s kls informcik ellltsa, szolgltatsa.
###
(3) A trvnyi elrsoknak megfelel, a vllalkoz vagyoni, pnzgyi helyzetrl,
mkdsnek eredmnyrl megbzhat s vals sszkpet ad beszmol
150 ksztinek, illetve fellvizsglinak az ilyen tevkenysgre jogost - jogszablyi
feltteleken alapul - engedllyel kell rendelkeznik.
###
(4) A knyvvizsgli tevkenysget vgz knyvvizsglval, tovbb a knyvvizsgli
150
###
kpestssel szembeni kvetelmnyeket kln trvnyek szablyozzk.
### 151 151. (1)
(2) Az (1) bekezdsben elrt ktelezettsg all mentesl az a vllalkoz, amelynl az
ves (ves szintre tszmtott) nett rbevtel az zleti vet megelz kt zleti v
151 tlagban - ennek hinyban a trgyvben vrhatan - az 5 milli forintot nem haladja
meg.
###
(3) A knyvviteli szolgltatst vgzkrl nyilvntartst kell vezetni. A kamarai tag
knyvvizsglk (idertve a tagsgukat szneteltetket is) nyilvntartst a Magyar
151 Knyvvizsgli Kamara vezeti.
###
(4) A mrlegkpes knyveli kpestssel rendelkezk, valamint az okleveles
knyvvizsgli kpestssel rendelkez nem kamarai tagok nyilvntartsba vtelrl, a
151 nyilvntartsba vtelt vgz szervezetrl, a szervezettel szembeni kvetelmnyekrl,
annak trvnyessgi felgyeletrl, a jogorvoslati lehetsgekrl kln
kormnyrendelet intzkedik.
###
(5) A (4) bekezds szerinti nyilvntartsba fel kell venni azt a knyvviteli szolgltats
151 vgzsre jelentkez termszetes szemlyt, aki
###
### 151 a) legalbb mrlegkpes knyveli kpestssel rendelkezik;
b) az a) pont szerinti kpests megszerzst kveten legalbb 3 ves szmviteli,
151
###
pnzgyi, ellenrzsi gyakorlatot igazol;
### 151 c) bntetlen ellet;
### 151 d) Magyarorszgon knyvviteli szolgltatst kvn vgezni.

(6) A nyilvntartsba vett knyvviteli szolgltats vgzsre jogosultak legfontosabb

adatai (nv, cm) nyilvnosak, azokrl brki tjkoztatst kaphat.
(7) A mrlegkpes knyveli kpests szakmai s vizsgakvetelmnyeit a
151
###
pnzgyminiszter rendeletben szablyozza.
152. (1) A knyvviteli szolgltatst vgzk ktelesek a mr megszerzett ismereteket
naprakszen tartani, fejleszteni, a vltozsokbl ered kvetelmnyekkel sszhangba
152 hozni. Ennek rdekben ktelesek szakmai tovbbkpzsen rszt venni.
###
###

###
###
###
###

151

(2) Az (1) bekezds szerinti tovbbkpzs tematikjt, idtartamt - a szakmai

152 szervezetek s az Orszgos Szmviteli Bizottsg bevonsval - a pnzgyminiszter
hatrozza meg.
152 IX. Fejezet
152 NYILVNOSSGRA HOZATAL S KZZTTEL
152 Lettbe helyezs
153. (1) A ketts knyvvitelt vezet, cgjegyzkbe bejegyzett vllalkoz kteles a
jvhagysra jogosult testlet ltal elfogadott - ktelez knyvvizsglat esetn a
knyvvizsgli zradkot vagy a zradk megadsnak elutastst is tartalmaz ves beszmolt vagy egyszerstett ves beszmolt, valamint az adzott eredmny
153 felhasznlsra vonatkoz hatrozatot az adott zleti v mrlegfordulnapjtl
szmtott 150 napon bell a cgbrsgnl lettbe helyezni ugyanolyan formban s
tartalommal (szvegezsben), mint amelynek alapjn a knyvvizsgl az ves
beszmolt vagy az egyszerstett ves beszmolt fellvizsglta.

###
(2) Az anyavllalat a jvhagysra jogosult testlet ltal elfogadott - a knyvvizsgl
zradkval vagy a zradk megadsnak elutastsval elltott - sszevont
(konszolidlt) ves beszmolt az sszevont (konszolidlt) ves beszmol
153 mrlegfordulnapjtl szmtott 180 napon bell kteles a cgbrsgnl lettbe
helyezni ugyanolyan formban s tartalommal (szvegezsben), mint amelynek alapjn
a knyvvizsgl az sszevont (konszolidlt) ves beszmolt fellvizsglta.
###
(3) Az egyszeres knyvvitelt vezet, cgjegyzkbe bejegyzett vllalkoz az
153 egyszerstett beszmolt a trgyvet kvet v mjus 30-ig kteles a cgbrsgnl
lettbe helyezni.
###
(4) A cgbrsgnl lettbe helyezett ves beszmol, egyszerstett ves beszmol,
egyszerstett beszmol, sszevont (konszolidlt) ves beszmol adatai nyilvnosak,
153 azokrl a cgbrsgnl brki tjkoztatst kaphat, s msolatot kszthet.
###
(5) A klfldi szkhely vllalkozs magyarorszgi fiktelepe kteles a knyvvizsgli
zradkot vagy a zradk megadsnak elutastst is tartalmaz - a klfldi
153 szkhely vllalkozs ltal elfogadott - ves beszmolt, valamint az adzott eredmny
felhasznlsra vonatkoz hatrozatot az adott zleti v mrlegfordulnapjtl
szmtott 120 napon bell a cgbrsgnl lettbe helyezni.
###
### 153 Kzzttel
154. (1) Minden ketts knyvvitelt vezet vllalkoz (idertve a klfldi szkhely
vllalkozs magyarorszgi fiktelept is) kteles - ktelez knyvvizsglat esetn a
knyvvizsgli zradkot vagy a zradk megadsnak elutastst is tartalmaz ves beszmolt, illetve az egyszerstett ves beszmolt - a lettbe helyezssel
154 egyidejleg - kzztenni. A kiegszt mellklet egsznek vagy egy rsznek
kzztteltl el lehet tekinteni, ha az ves beszmol, illetve egyszerstett ves
beszmol fellvizsglatt vgz knyvvizsgl llsfoglalsa szerint a vllalkoz vals
vagyoni, pnzgyi s jvedelmi helyzete egyrtelm megtlshez a mrlegben, az
eredmnykimutatsban szerepl adatok elegendek.
###

(2) A vllalkozs munkavllali, alkalmazottai, tagjai az ves beszmolrl, az

egyszerstett ves beszmolrl, az egyszerstett beszmolrl a vllalkozs
154 szkhelyn, az sszevont (konszolidlt) ves beszmolrl az anyavllalat szkhelyn,
mindenki ltal megtekinthet mdon tjkozdhatnak, szmukra a tjkozdsi
lehetsget biztostani kell.
###
(3) Ha a vllalkoz kzztett ves beszmoljt, illetve egyszerstett ves
beszmoljt knyvvizsgl nem ellenrizte, vagy ktelez knyvvizsglat esetn a
knyvvizsgl a zradk megadst elutastotta, akkor a vllalkoz az ltala elksztett
ves beszmol, illetve egyszerstett ves beszmol mrlegn,
154 eredmnykimutatsn, kiegszt mellkletn (ezek minden egyes pldnyn) kteles
feltntetni a kvetkez szveget: "A kzztett adatok knyvvizsglattal nincsenek
altmasztva." Ez esetben a kiegszt mellklet kzztteltl nem lehet eltekinteni.
###
(4) Az anyavllalat kteles a knyvvizsgli zradkot vagy a zradk megadsnak
154 elutastst is tartalmaz sszevont (konszolidlt) ves beszmolt - a lettbe
helyezssel egyidejleg - kzztenni.
###
(5) A megbzhat s vals kpet lnyegesen befolysol hibk esetn a mr kzztett az adott zleti vet megelz zleti vre vonatkoz - ves beszmolt, egyszerstett
154 ves beszmolt ismtelten kzz kell tenni. Az ismtelten kzztett ves
beszmolban, egyszerstett ves beszmolban a jvhagysra jogosult testlet
ltal elfogadott, az ismtelt kzzttelt megelzen kzztett zleti v
###
###

a) mrlegnek zr adata mellett az ellenrzs megllaptsainak ezen eszkzk s

forrsok rtkt sszevontan mdost sszegeit,
b) eredmnykimutatsnak trgyvi oszlopnak adatai mellett az ellenrzs
154 megllaptsainak az elz v(ek) eredmnyt rint rtkeit sszevontan
154

###
### 154 kell feltntetni.
(6) Az ves beszmol, az egyszerstett ves beszmol ismtelt kzzttelhez is
szksges - ktelez knyvvizsglat esetn - a knyvvizsgli zradk vagy a zradk
154 megadsnak elutastsa, a jvhagysra jogosult testlet el terjeszts, tovbb a
jvhagyst kvet 30 napon bell - a cgjegyzkbe bejegyzett vllalkoz esetn - a
cgbrsgnl trtn lettbe helyezs.
###
(7) Kzztteli ktelezettsgnek - idertve az ismtelt kzzttelt is - azzal tesz eleget
a vllalkoz, a klfldi szkhely vllalkozs magyarorszgi fiktelepe, ha az ves
beszmol, az egyszerstett ves beszmol, az anyavllalat az sszevont
154 (konszolidlt) ves beszmol egy eredeti vagy egy hiteles msolati pldnyt - a
lettbe helyezssel egyidejleg - az Igazsggyi Minisztrium Cgnyilvntartsi s
Cginformcis Szolglatnak megkldi.
###
(8) A cgjegyzkbe be nem jegyzett vllalkoz - ha jogszably a kzzttelrl, annak
mdjrl kln rendelkezik - a kzzttelrl az adott zleti v mrlegfordulnapjt
154 kvet 120 napon bell, az ismtelt kzzttelrl az ellenrzs befejezst kvet
hrom hnapon bell kteles gondoskodni.
###
(9) Ha a vllalkoz nem tett eleget lettbe helyezsi vagy kzztteli ktelezettsgnek
s a lettbe helyezs, a kzzttel elmaradsa harmadik fl jogos rdekeit rinti, a
154 harmadik fl kezdemnyezheti a cgbrsg trvnyessgi felgyeleti eljrst.
###
(10) Az ves beszmol rszt nem kpez zleti jelents, az sszevont (konszolidlt)
zleti jelents megtekintst a vllalkoz, illetve az anyavllalat szkhelyn minden
154 rdekelt rszre biztostani kell, tovbb lehetv kell tenni azt, hogy arrl minden
rdekelt teljes vagy rszleges msolatot kszthessen.
###
### 154 X. Fejezet
### 154 KNYVVIZSGLAT
### 154 A knyvvizsglat clja, a knyvvizsglati ktelezettsg

155. (1) A knyvvizsglat clja annak megllaptsa, hogy a vllalkoz ltal az zleti
vrl ksztett ves beszmol, egyszerstett ves beszmol, tovbb az sszevont
(konszolidlt) ves beszmol e trvny elrsai szerint kszlt, s ennek megfelelen
megbzhat s vals kpet ad a vllalkoz (a konszolidlsba bevont vllalkozsok
155 egyttes) vagyoni s pnzgyi helyzetrl, a mkds eredmnyrl. A knyvvizsglat
sorn ellenrizni kell az ves beszmol, az sszevont (konszolidlt) ves beszmol
s a kapcsold zleti jelents adatainak sszhangjt, kapcsolatt is.
###
(2) Ktelez a knyvvizsglat - a (3) bekezdsben foglaltak kivtelvel - minden ketts
knyvvitelt vezet vllalkoznl. Minden olyan esetben, amikor a knyvvizsglat e
155 trvny vagy ms jogszably elrsai szerint nem ktelez, a vllalkoz dnthet arrl,
hogy a beszmol fellvizsglatval knyvvizsglt bz meg.
###
(3) Nem ktelez a knyvvizsglat, ha a vllalkoz ves (ves szintre tszmtott) nett
155 rbevtele az zleti vet megelz kt zleti v tlagban nem haladta meg az 50
milli forintot.
###
(4) Jogeld nlkl alaptott vllalkoznl - a (3) bekezdsben foglaltak alkalmazsakor
-, ha az zleti vet megelz kt zleti v egyiknek vagy mindkettnek a nett
rbevtel adatai hinyoznak vagy csak rszben llnak rendelkezsre, akkor a trgyvi
155 vrhat ves nett rbevtelt s - ha van - a megelz (els) zleti v ves (ves
szintre tszmtott) nett rbevtelt kell figyelembe venni.
###
### 155 (5) A (3) bekezdsben foglaltakat nem alkalmazhatja:
a) az a ketts knyvvitelt vezet vllalkoz, ahol a knyvvizsglatot jogszably rja el,
155
###
### 155 b) a takarkszvetkezet,
### 155 c) a konszolidlsba bevont vllalkozs,
### 155 d) a klfldi szkhely vllalkozs magyarorszgi fiktelepe,
e) az a vllalkoz, amelyik a 4. (4) bekezdse szerint - a megbzhat s vals kp
155 rdekben - a kivteles esetben eltr a trvny elrsaitl.
###

###

(6) Ha ktelez a knyvvizsglat, akkor a vllalkoz legfbb szerve az zleti vrl

ksztett ves beszmol, egyszerstett ves beszmol fellvizsglatra, az abban
foglaltak valdisgnak s jogszablyszersgnek ellenrzsre kteles a (7)
155 bekezdsnek megfelelen bejegyzett knyvvizsglt, knyvvizsgli trsasgot - az
elz zleti v ves beszmoljnak, egyszerstett ves beszmoljnak
elfogadsakor, jogeld nlkl alaptott vllalkoznl az zleti v mrlegfordulnapja
eltt - vlasztani.

(7) A (6) bekezds szerinti knyvvizsglatra a Magyar Knyvvizsgli Kamara tagja

155 vagy a Magyar Knyvvizsgli Kamarnl nyilvntartsba bejegyzett knyvvizsgli
trsasg vlaszthat.
###
(8) Az sszevont (konszolidlt) ves beszmol ktelez fellvizsglatra
knyvvizsglt, knyvvizsgli trsasgot az anyavllalat tulajdonosai vlasztanak. A
155 knyvvizsglt, knyvvizsgli trsasgot a konszolidlsra kerl zleti v
mrlegfordulnapja eltt a (6) bekezdsben foglaltak szerinti idpontban kell
megvlasztani.
###
(9) Ha az sszevont (konszolidlt) ves beszmol fellvizsglatra a (8) bekezds
szerint nem vlasztottak knyvvizsglt, knyvvizsgli trsasgot, akkor az
anyavllalat knyvvizsgljnak, knyvvizsgli trsasgnak a feladata az sszevont
155 (konszolidlt) ves beszmol fellvizsglata is. Errl az anyavllalat
knyvvizsgljval, knyvvizsgli trsasgval rsban, a (8) bekezds szerinti
idpontig kell megllapodni.
###

(10) A bejegyzett knyvvizsglra, a knyvvizsgli trsasgra egyebekben a

gazdasgi trsasgokrl szl trvny, a cgnyilvntartsrl, a cgnyilvnossgrl s a
155 brsgi cgeljrsrl szl trvny, valamint a Magyar Knyvvizsgli Kamarrl s a
knyvvizsgli tevkenysgrl szl trvny elrsai az irnyadak.
###
### 155 Knyvvizsgli jelents s a knyvvizsgli zradk
156. (1) A vllalkoztl fggetlen knyvvizsgl feladata az ves beszmol, az
egyszerstett ves beszmol valdisgnak s szablyszersgnek (a mrleg, az
eredmnykimutats, a kiegszt mellklet) fellvizsglata, e trvny s a ltest okirat
156 elrsai betartsnak ellenrzse, s ennek alapjn az ves beszmolrl, az
egyszerstett ves beszmolrl a knyvvizsgl llsfoglalst tkrz vlemny
kialaktsa, a beszmol zradkkal val elltsa (zradkolsa).
###

###

(2) Az sszevont (konszolidlt) ves beszmol knyvvizsglja kteles egyttmkdni

a konszolidlsba bevont vllalkozs knyvvizsgljval annak rdekben, hogy az
sszevont (konszolidlt) ves beszmolba sszefoglalt ves beszmolk adatai
megfeleljenek az sszevont (konszolidlt) ves beszmolkszts kvetelmnyeinek,
156 s a konszolidlsba bevont vllalkozsok figyelembe vegyk az sszevont
(konszolidlt) ves beszmol ksztsnek a rjuk vonatkoz elrsait. Ez azonban
az sszevont (konszolidlt) ves beszmol knyvvizsgljnak a felelssgt nem
korltozza.

(3) A konszolidlsba bevont vllalkozs knyvvizsglja kteles az sszevont

(konszolidlt) ves beszmol fellvizsglatt vgz knyvvizsglval egyttmkdni
156 annak rdekben, hogy az sszevont (konszolidlt) ves beszmol megbzhat s
vals kpet adjon a konszolidlsba bevont vllalkozsok egyttes vagyoni, pnzgyi
s jvedelmi helyzetrl.
###
(4) A knyvvizsgl az ves beszmol, az egyszerstett ves beszmol, az
sszevont (konszolidlt) ves beszmol fellvizsglatrl - a knyvvizsgli zradkot
156 vagy a zradk megadsnak elutastst is tartalmaz - rsbeli knyvvizsgli
jelentst kteles kszteni s azt megbzjnak tadni.
###
### 156 (5) A knyvvizsglnak a knyvvizsgli jelentsben rgztenie kell:
### 156 a) a knyvvizsgli jelents cmzettjt;
b) a knyvvizsglat trgyt kpez ves beszmol, egyszerstett ves beszmol,
sszevont (konszolidlt) ves beszmol azonostit (klnsen melyik vllalkoz,
156 milyen fbb jellemz adatokat tartalmaz, melyik zleti vre vonatkoz, milyen
mrlegfordulnappal kszlt beszmolja);
###
156 c) az elvgzett, a knyvvizsgli zradkot vagy a zradk megadsnak elutastst
megfelelen altmaszt vizsglatok jellegt, sszefoglal bemutatst;
d) az ves beszmolhoz, az egyszerstett ves beszmolhoz, az sszevont
(konszolidlt) ves beszmolhoz csatolt knyvvizsgli zradkban vagy a zradk
megadsnak elutastsban kifejezett vlemnyt, hatrozott llspontjt arrl, hogy
156 az adott beszmol megfelel-e az e trvnyben foglaltaknak, tovbb azon egyb
jogszablyok elrsainak, amelyek a knyvvizsgl szmra a beszmolban szerepl
adatok vonatkozsban feladatokat hatroznak meg;
###
###

e) a (hitelest, korltozott, elutast) knyvvizsgli zradkot vagy a zradk

156
###
megadsnak elutastst;
### 156 f) a knyvvizsgli jelents keltezst;
g) a knyvvizsglatrt szemlyben felels knyvvizsgl nevt, alrst, cmt,
156
###
kamarai bejegyzsi (nyilvntartsi) szmt;
h) knyvvizsgli trsasg esetn a - g) pontban foglaltakon tlmenen - trsasg
156 kpviseletre jogosult nevt, alrst, a trsasg megnevezst, cmt, kamarai
nyilvntartsi szmt is.
###

###
###

(6) Ha a kiegszt mellkletben a vllalkoz [az sszevont (konszolidlt) ves

beszmol kiegszt mellkletben az anyavllalat] nem, vagy nem a valsgnak
megfelelen rtkel, akkor a knyvvizsgl az rsbeli knyvvizsgli jelentsben
kteles bemutatni az ltala feltrt tnyeket s megllaptsokat, kitrve az elz zleti
156 vre, tovbb az ves beszmol, az egyszerstett ves beszmol, az sszevont
(konszolidlt) ves beszmol mrlegfordulnapja utn bekvetkezett jelentsebb
esemnyekre s fleg htrnyos vltozsokra, az ves eredmnyt befolysol
kedveztlen tnyezk bemutatsra.
157. (1) A knyvvizsgl jogosult a vllalkoztl, annak alkalmazottaitl az ellenrzs
sorn adatokat s felvilgostst krni.
(2) Ha a knyvvizsgl az ellenrzs sorn a jogszablyi rendelkezsek, a ltest
okirat megsrtsrl, vagy olyan tnyrl szerez tudomst, amely a vllalkoz helyzett,
jvbeni kiltsait htrnyosan befolysolja, errl haladktalanul kteles megbzjt
157 rtesteni, s indokolt esetben jogosult, illetve kteles az igazgatsg, a felgyel
bizottsg vagy a legfbb szerv sszehvst kezdemnyezni.
157

###
(3) A knyvvizsglt a tevkenysge sorn tudomsra jutott tnyek, adatok, zleti
informcik tekintetben titoktartsi ktelezettsg terheli.
(4) Az sszevont (konszolidlt) ves beszmolt fellvizsgl knyvvizsglnak - ha a
gondos vizsglat szksgess teszi - az anya- s lenyvllalatokkal, illetve ezek
157 knyvvizsglival szemben is megvannak az (1) s (2) bekezdsben elrt jogai,
valamint a (3) bekezdsben meghatrozott ktelezettsge.
###
###

157

158. (1) Ha a knyvvizsgl a fellvizsglat sorn megllaptja, hogy az ves

beszmol (az egyszerstett ves beszmol) a vllalkoz vagyoni, pnzgyi s
jvedelmi helyzetrl megbzhat s vals kpet ad, a fellvizsglat sorn sem
trvnysrtst, sem szablytalansgot nem tapasztalt s ezrt az ves beszmolban,
az egyszerstett ves beszmolban foglaltakkal egyetrt, a beszmolhoz
kapcsoldan a kvetkezket is magban foglal hitelest zradkot ad: "A
knyvvizsglat sorn a vllalkoz ves beszmoljt (egyszerstett ves
158 beszmoljt), annak rszeit s tteleit, azok knyvelsi s bizonylati altmasztst
az rvnyes nemzeti knyvvizsglati standardokban foglaltak szerint fellvizsgltam, s
ennek alapjn elegend s megfelel bizonyossgot szereztem arrl, hogy az ves
beszmolt (az egyszerstett ves beszmolt) a szmviteli trvnyben foglaltak s az
ltalnos szmviteli elvek szerint ksztettk el. Az ves beszmol (az egyszerstett
ves beszmol) a vllalkoz vagyoni, pnzgyi s jvedelmi helyzetrl megbzhat
s vals kpet ad. Az zleti jelents az ves beszmol adataival sszhangban van."
###
(2) Ha a knyvvizsgl a fellvizsglat sorn megllaptja, hogy az sszevont
(konszolidlt) ves beszmol a konszolidlsba bevont vllalkozsok egyttes
vagyoni, pnzgyi s jvedelmi helyzetrl megbzhat s vals kpet ad, a
fellvizsglat sorn sem trvnysrtst, sem szablytalansgot nem tapasztalt s ezrt
az sszevont (konszolidlt) ves beszmolban foglaltakkal egyetrt, az sszevont
(konszolidlt) ves beszmolhoz kapcsoldan a kvetkezket is magban foglal
hitelest zradkot ad: "A knyvvizsglat sorn az sszevont (konszolidlt) ves
158 beszmolt, annak rszeit s tteleit, azok bizonylati altmasztst az rvnyes
nemzeti knyvvizsglati standardokban foglaltak szerint fellvizsgltam, s ennek
alapjn elegend s megfelel bizonyossgot szereztem arrl, hogy az sszevont
(konszolidlt) ves beszmolt a szmviteli trvnyben foglaltak s az ltalnos
szmviteli elvek figyelembevtelvel lltottk ssze. Az sszevont (konszolidlt) ves
beszmol a konszolidlsba bevont vllalkozsok egyttes vagyoni, pnzgyi s
jvedelmi helyzetrl megbzhat s vals kpet ad, annak adataival az sszevont
###
(konszolidlt) zleti jelents sszhangban van."
(3) Ha a knyvvizsgl azt llaptja meg, hogy az ves beszmol, az egyszerstett
ves beszmol, az sszevont (konszolidlt) ves beszmol egszben vagy rszben
158 nem felel meg e trvny elrsainak s a valsgnak, akkor a hitelest zradk
helyett korltozott vagy elutast zradkot ad a zradk korltozsa vagy elutastsa
okainak rszletes feltntetsvel.
###

(4) Ha a knyvvizsgl nem tud zradkot adni, mert ahhoz nem tudott elegend s
megfelel knyvvizsgli bizonytkot szerezni, akkor a zradk megadsnak
158 elutastst, az elutasts okainak rszletes feltntetsvel kell a knyvvizsgli
zradk helyett lettbe helyezni, illetve kzztenni.
###
(5) A knyvvizsgl ltal ellenrztt s a zradkkal vagy a zradk megadsnak
elutastsval elltott ves beszmol, egyszerstett ves beszmol, sszevont
158 (konszolidlt) ves beszmol terjeszthet a legfbb szerv (a rszvnytrsasg
kzgylse, a korltolt felelssg trsasg taggylse) el.
###
(6) Amennyiben a kzgyls, a taggyls az elterjesztett ves beszmol,
egyszerstett ves beszmol, sszevont (konszolidlt) ves beszmol adatait
megvltoztatja, vagy olyan informci jutott a knyvvizsgl tudomsra, amely mellett
a kzgylst, a taggylst megelzen adott knyvvizsgli zradk mr nem tkrzi a
158 vals helyzetet, a knyvvizsglnak a lettbe helyezsre, a kzzttelre kerl ves
beszmolhoz, egyszerstett ves beszmolhoz, sszevont (konszolidlt) ves
beszmolhoz a valsgnak megfelel knyvvizsgli zradkot kell - mg a lettbe
helyezst, a kzzttelt megelzen - ksztenie.

###
### 158 XI. Fejezet
### 158 KNYVVEZETS, BIZONYLATOLS
### 158 Ketts knyvvitel
159. A ketts knyvvitelt vezet gazdlkod a kezelsben, a hasznlatban, illetve a
tulajdonban lv eszkzkrl s azok forrsairl, tovbb a gazdasgi mveletekrl
159 olyan knyvviteli nyilvntartst kteles vezetni, amely az eszkzkben (aktvkban) s
a forrsokban (passzvkban) bekvetkezett vltozsokat a valsgnak megfelelen,
folyamatosan, zrt rendszerben, ttekintheten mutatja.
###
### 159 Az egysges szmlakeret
160. (1) Az egysges szmlakeret clja, hogy a gazdlkod eszkzeinek s
forrsainak, a gazdasgi mveletek eredmnyre gyakorolt hatsnak egysges
rendszerbe foglalsval segtsget adjon a gazdlkod szmvitelnek
160 megszervezshez, biztostsa az e trvny szerinti, illetve e trvny felhatalmazsa
alapjn kiadott kormnyrendelet szerinti beszmol elksztshez szksges
alapinformcikat.
###
(2) Az 1-4. szmlaosztly tartalmazza a mrlegszmlkat, ezen bell az 1-3.
160 szmlaosztly az eszkzszmlkat, a 4. szmlaosztly pedig a forrsszmlkat. E
szmlaosztlyok szmli biztostjk a mrleg elksztshez szksges adatokat.
###
a) Az 1. szmlaosztly az immaterilis javak, a trgyi eszkzk (idertve a
rendeltetsszeren hasznlatba nem vett, zembe nem helyezett beruhzsokat is),
160 valamint a befektetett pnzgyi eszkzk nyilvntartsra szolgl szmlkat foglalja
magban.
###
### 160 b) A 2. szmlaosztly a vsrolt s a sajt elllts kszleteket foglalja magban.
c) A 3. szmlaosztly tartalmazza a kszletek kivtelvel a forgeszkzk (a
pnzeszkzk, az rtkpaprok, a vevkkel, az adsokkal, a munkavllalkkal s a
160 tagokkal, az llami kltsgvetssel s az egyb szervezetekkel szembeni kvetelsek),
tovbb az aktv idbeli elhatrolsok szmlit.
###
d) A 4. szmlaosztlyban kell kimutatni az eszkzk forrsait. Idetartoznak a sajt tke,
160 a cltartalkok, a hossz s rvid lejrat ktelezettsgek, valamint a passzv idbeli
elhatrolsok szmli.
###
(3) Az eredmnykimutats elksztshez, a mrleg szerinti eredmny
160 megllaptshoz szksges adatokat az 5. s a 8-9. szmlaosztly szmli
tartalmazzk.
###

###

a) Az 5. szmlaosztly a kltsgeket kltsgnemek szerint csoportostva tartalmazza.

Az 5. szmlaosztlyon bell a kltsgnemek: anyagkltsg, ignybe vett szolgltatsok
kltsgei, egyb szolgltatsok kltsgei, brkltsg, szemlyi jelleg egyb
kifizetsek, brjrulkok, rtkcskkensi lers. A szmlaosztlyon bell - az
160 eredmnykimutatst sszkltsg eljrssal kszt vllalkoznak - elklntetten kell
kimutatni az - egybknt kltsgnemnek, kltsgmegtrlsnek nem minsl - aktivlt
sajt teljestmnyek trgyvi rtknek vltozst, mint a vele azonos nagysg
kzvetlen kltsgek fedezett, s az rtkestsre nem kerlt teljestmnyek kzvetlen
nkltsggel azonos rtkt.
b) A 8. szmlaosztly az sszkltsg eljrssal kszl eredmnykimutatshoz
tartalmazza az anyagjelleg rfordtsokat [ezen bell az anyagkltsget, az ignybe
vett szolgltatsok rtkt, az egyb szolgltatsok rtkt, az eladott ruk beszerzsi
rtkt, az eladott (kzvettett) szolgltatsok rtkt], a szemlyi jelleg rfordtsokat
(ezen bell a brkltsget, a szemlyi jelleg egyb kifizetseket, a brjrulkokat) s
az rtkcskkensi lerst, valamint az egyb rfordtsokat, a pnzgyi mveletek
rfordtsait, a rendkvli rfordtsokat, az eredmnyt terhel adt. A 8. szmlaosztly
160 a forgalmi kltsg eljrssal kszl eredmnykimutatshoz tartalmazza az rtkests
elszmolt kzvetlen nkltsgt, az eladott ruk beszerzsi rtkt, az eladott
(kzvettett) szolgltatsok rtkt, az rtkests kzvetett kltsgeit (ezen bell az
rtkestsi, forgalmazsi, az igazgatsi, az egyb ltalnos kltsgeket, valamint az
egyb rfordtsokat, a pnzgyi mveletek rfordtsait, a rendkvli rfordtsokat, az
eredmnyt terhel adt.

###
c) A 9. szmlaosztlyban kell kimutatni az rtkests rbevtelt, az egyb
bevteleket, a pnzgyi mveletek bevteleit, a rendkvli bevteleket.
(4) A 6-7. szmlaosztly - a gazdlkod dntsnek megfelelen - hasznlhat a
vezeti informcik biztostsra. E szmlaosztlyok szabad hasznlata lehetv teszi
160 a vllalkozson belli egysgek elszmoltatst, a kltsggazdlkods, az
nkltsgszmts sajtos rendszernek kialaktst.
###
###

160

(5) A 0. szmlaosztly azokat a nyilvntartsi szmlkat tartalmazza, amelyeken

kimutatott ttelek az adott zleti v mrleg szerinti eredmnyt, a mrlegfordulnapi
sajt tke sszegt kzvetlenl nem befolysoljk. A 0. szmlaosztlyban a mrlegen
kvli tteleket is ki kell mutatni. Ilyenek a fgg ktelezettsgek, a biztos (jvbeni)
160 ktelezettsgek, kln kiemelve a hatrids, az opcis gyletek s swap gyletek
hatrids rsznek szerzds szerinti rtkt mindaddig, amg a ktelezettsg, az
gylet teljestse (lezrsa) meg nem trtnt, szerzds szerint le nem jrt, tovbb a
hatrids, az opcis gyletek s swap gyletek hatrids gyletrsze miatt fennll
kvetelsek.

###
### 160 Szmlarend
161. (1) A ketts knyvvitelt vezet gazdlkod az egysges szmlakeret elrsainak
figyelembevtelvel olyan szmlarendet kteles kszteni, amely szerinti knyvvezets
161 az e trvnyben elrt beszmol ksztst maradktalanul biztostja.
###
### 161 (2) A szmlarend a kvetkezket tartalmazza:
### 161 a) minden alkalmazsra kijellt szmla szmjelt s megnevezst,
b) a szmla tartalmt, ha az a szmla megnevezsbl egyrtelmen nem kvetkezik,
161 tovbb a szmla rtke nvekedsnek, cskkensnek jogcmeit, a szmlt rint
gazdasgi esemnyeket, azok ms szmlkkal val kapcsolatt,
###
### 161 c) a fknyvi szmla s az analitikus nyilvntarts kapcsolatt,
### 161 d) a szmlarendben foglaltakat altmaszt bizonylati rendet.
(3) Az analitikus nyilvntartsoknak szoros kapcsolatban kell lennik a fknyvi
161 knyvelssel, s a kett kztt az rtkadatok szmszer egyeztetsnek lehetsgt
biztostani kell.
###

(4) A szmlarend sszelltsrt, annak folyamatos karbantartsrt, a napraksz

161 knyvvezets helyessgrt a gazdlkod kpviseletre jogosult szemly a felels.
###
(5) Az jonnan alakul - e trvny hatlya al tartoz s ketts knyvvitelt vezet gazdlkod kteles szmlarendjt a megalakuls idpontjtl szmtott 90 napon bell,
az egyszeres knyvvitelrl a ketts knyvvitelre ttr gazdlkod az ttrs
161 idpontjig elkszteni. E trvny vltozsa esetn a szmlarend szksges
mdostst a trvnyi vltozs hatlybalpst kvet 90 napon bell kell elvgezni.
###
### 161 Egyszeres knyvvitel
162. (1) Az egyszeres knyvvitelt vezet gazdlkod a kezelsben, a
hasznlatban, illetve a tulajdonban lv pnzeszkzkrl s azok forrsairl,
tovbb a pnzforgalmi gazdasgi mveletekrl, a pnzforgalmi mveletekhez
kzvetve kapcsold, de tnyleges pnzmozgst nem eredmnyez vgleges
vagyonvltozsokrl, nem pnzben kiegyenltett bevtelekrl, rfordtsokrl olyan
knyvviteli nyilvntartst (pnzforgalmi knyvvitel) kteles vezetni, amely ezen
162
eszkzkben s forrsokban bekvetkezett vltozsokat a valsgnak megfelelen,
folyamatosan, ttekintheten mutatja. E knyvviteli nyilvntartshoz kapcsoldan az
egyszerstett beszmol sszelltshoz szksges, hogy a gazdlkod az
eszkzkrl, a forrsokrl rszletez nyilvntartsokat is a valsgnak megfelelen s
folyamatosan vezessen.
###
(2) A pnzeszkzkrl s azok forrsairl, valamint az azokban bellott vltozsokrl
vezetett knyvviteli nyilvntartsi ktelezettsgnek naplfknyv vagy ms, a
kvetelmnyeknek megfelel nyilvntarts vezetsvel lehet eleget tenni. Az
162 alkalmazott nyilvntartsi rendszernek olyannak kell lennie, amely a teljes zleti
pnzforgalmat, a pnzforgalomhoz kapcsold, de pnzmozgssal nem jr vagyons eredmnyvltozsokat az elszmolsok egyezsgt biztost formban mutatja ki.
###
(3) A knyvvezets folyamatossgrt s helyessgrt a gazdlkod kpviseletre
162
###
jogosult szemly a felels.
### 162 A knyvviteli rendszerek vltoztatsa
163. (1) Az egyszeres knyvvitelrl a ketts knyvvitelre trtn ttrskor az
egyszerstett mrleg alapjn kell a nyitmrleget elkszteni gy, hogy a mrleg
fsszege ne vltozzon meg. A nyitmrleg eredmnytartalk sorba az egyszerstett
163 mrlegben kimutatott eredmnytartalk s tartalk egyttes sszegt kell belltani. Az
egyszerstett mrleg szerinti eredmnyt a nyitmrlegben a mrleg szerinti eredmny
sorban kell szerepeltetni. Nyits utn
###
a) a vevk - fizetend ltalnos forgalmi adt nem tartalmaz - llomnyval azonos
163 sszeg rbevtelt el kell szmolni az eredmnytartalkkal szemben;
###
b) a szlltk mrleg szerinti - a kltsgvetssel mg el nem szmolt, az egyszerstett
mrlegben levonsba helyezett, elzetesen felszmtott ltalnos forgalmi adt nem
tartalmaz - llomnybl azon tteleket, amelyek a vsrolt kszletek nyitmrleg
163 szerinti llomnyban nem szerepelnek (szolgltatsok, elz zleti vben mr
felhasznlt, rtkestett, vsrolt kszletek), kltsgknt el kell szmolni az
eredmnytartalkkal szemben;
###
c) a sajt termels kszletek nyitmrleg szerinti rtkvel azonos sszeget el kell
163 szmolni rendkvli bevtelknt az eredmnytartalkkal szemben;
###
###

163

d) a cltartalkok nyitmrlegben szerepl sszegvel azonos sszeget el kell

szmolni rendkvli rfordtsknt az eredmnytartalkkal szemben;

e) a 103. (2) bekezdse szerinti - a tartalknl a 102. (6) bekezdsnek b) pontja

szerint figyelembe vett - ktelezettsgek kzl azokat, amelyeket az egyszeres
163 knyvvitelben kltsgknt, rfordtsknt mg nem lehetett rvnyesteni, nyits utn
rendkvli rfordtsknt az eredmnytartalkkal szemben kell elszmolni;
###
f) a 103. (4) bekezdse szerint az egyszerstett mrlegben ktelezettsgknt
kimutatott, a tevkenysghez jogszably vagy llamkzi megllapods alapjn kapott
vissza nem trtend tmogats mg fel nem hasznlt sszegt a ktelezettsgek
163 kzl - rendkvli bevtelknt elszmolva - ki kell vezetni. Ezt a rendkvli bevtelt a 45.
(1) bekezdse szerinti halasztott bevtelek kztt idbelileg el kell hatrolni.
###
(2) Az ttrs eltti zleti vrl az eredmnylevezets alapjn nem kell
163
###
eredmnykimutatst kszteni.
### 163 Knyvviteli zrlat
164. (1) A knyvviteli zrlathoz az zleti v vgn a folyamatos knyvels teljess
164 ttele rdekben vgzett kiegszt, helyesbt, egyeztet, sszest knyvelsi
munkk s a szmlk technikai lezrsa tartoznak.
###
(2) A ketts knyvvitelt vezet gazdlkod a knyvviteli szmlkbl az ltala vlasztott
idszakonknt, de legalbb a beszmol elksztst, valamint a ms jogszablyban
164 elrt, a szmviteli adatokon alapul adatszolgltats teljestst megelzen, annak
altmasztsra fknyvi kivonatot kteles kszteni.
###
(3) Az egyszeres knyvvitelt vezet gazdlkod a naplfknyvet vagy ms, e trvny
kvetelmnyeinek megfelel nyilvntartst az ltala vlasztott idszakonknt, de
164 legalbb az egyszerstett beszmol altmasztshoz, valamint a ms
jogszablyban elrt, a szmviteli adatokon alapul adatszolgltatshoz kteles lezrni.
###
### 164 A bizonylati elv s a bizonylati fegyelem
165. (1) Minden gazdasgi mveletrl, esemnyrl, amely az eszkzk, illetve az
eszkzk forrsainak llomnyt vagy sszettelt megvltoztatja, bizonylatot kell
165 killtani (kszteni). A gazdasgi mveletek (esemnyek) folyamatt tkrz sszes
bizonylat adatait a knyvviteli nyilvntartsokban rgzteni kell.
###
(2) A szmviteli (knyvviteli) nyilvntartsokba csak szablyszeren killtott bizonylat
alapjn szabad adatokat bejegyezni. Szablyszer az a bizonylat, amely az adott
gazdasgi mveletre (esemnyre) vonatkozan a knyvvitelben rgztend s a ms
165 jogszablyban elrt adatokat a valsgnak megfelelen, hinytalanul tartalmazza,
megfelel a bizonylat ltalnos alaki s tartalmi kvetelmnyeinek, s amelyet - hiba
esetn - elrsszeren javtottak.
###
###

(3) A bizonylatok feldolgozsi rendjnek kialaktsakor figyelembe kell venni a

kvetkezket is:
a) a pnzeszkzket rint gazdasgi mveletek, esemnyek bizonylatainak adatait
ksedelem nlkl, kszpnzforgalom esetn a pnzmozgssal egyidejleg, illetve
bankszmla forgalomnl a hitelintzeti rtests megrkezsekor, az egyb
165 pnzeszkzket rint tteleket legksbb a trgyht kvet h 15-ig a knyvekben
rgzteni kell;
165

###
b) az egyb gazdasgi mveletek, esemnyek bizonylatainak adatait a gazdasgi
mveletek, esemnyek megtrtnte utn, legalbb negyedvenknt, a szmviteli
165 politikban meghatrozott idpontig (kivve, ha ms jogszably eltr rendelkezst
nem tartalmaz), legksbb a trgynegyedvet kvet h vgig kell a knyvekben
rgzteni.
###

(4) A fknyvi knyvels, az analitikus nyilvntartsok s a bizonylatok adatai kztti

egyeztets s ellenrzs lehetsgt, fggetlenl az adathordozk fajtjtl, a
165 feldolgozs (kzi vagy gpi) technikjtl, logikailag zrt rendszerrel biztostani kell.
###
### 165 Szmviteli bizonylatok
166. (1) Szmviteli bizonylat minden olyan a gazdlkod ltal killtott, ksztett,
illetve a gazdlkodval zleti vagy egyb kapcsolatban ll termszetes szemly vagy
ms gazdlkod ltal killtott, ksztett okmny (szmla, szmlt helyettest okmny,
szerzds, megllapods, kimutats, hitelintzeti bizonylat, bankkivonat, jogszablyi
166 rendelkezs, egyb ilyennek minsthet irat) - fggetlenl annak nyomdai vagy egyb
ellltsi mdjtl -, amelyet a gazdasgi esemny szmviteli nyilvntartsa cljra
ksztettek, s amely rendelkezik az e trvnyben meghatrozott ltalnos alaki s
tartalmi kellkekkel.
###
(2) A szmviteli bizonylat adatainak alakilag s tartalmilag hitelesnek, megbzhatnak
166 s helytllnak kell lennie. A bizonylat szerkesztsekor a vilgossg elvt szem eltt
kell tartani.
###
(3) A szmviteli bizonylatot a gazdasgi mvelet, esemny megtrtntnek, illetve a
gazdasgi intzkeds megttelnek vagy vgrehajtsnak idpontjban, magyar
166 nyelven kell killtani. (Klfldi megrendelnek kldtt s magyar nyelven killtott
szmln az adatok a klfldi megrendel nyelvn is feltntethetk.)
###
(4) A klfldi szllt, szolgltat szmljn azokat az adatokat, megjellseket kell - a
knyvviteli nyilvntartsokban trtn rgztst megelzen - magyarul is feltntetni,
166 amelyek a bizonylat hitelessghez, a megbzhat, a valsgnak megfelel
adatrgztshez, knyvelshez, az utlagos ellenrzshez felttlenl szksgesek.
###
(5) talakuls esetn a jogeldnl - a jogutd cgjegyzkbe val bejegyzse napjtl keletkezett bizonylatok, illetve a jogeld nevre killtott bizonylatok alapjn a
gazdasgi esemnyeket a jogutd (tbb jogutd esetn az, amelyiknl a gazdasgi
esemny hatsa megjelenik) rgzti a knyvviteli nyilvntartsokban, amennyiben a
166 jogeld ves beszmolja, egyszerstett ves beszmolja elksztse sorn azokat
figyelembe venni nem lehetett, illetve, ha a jogeld nem tudta azokat figyelembe venni.
###
###

166

167
###
### 167
### 167

167

(6) A szmviteli bizonylatokon az adatok idtllsgt a 169. -ban meghatrozott

megrzsi idn bell biztostani kell.
167. (1) A knyvviteli elszmolst kzvetlenl altmaszt bizonylat ltalnos alaki s
tartalmi kellkei a kvetkezk:
a) a bizonylat megnevezse s sorszma vagy egyb ms azonostja;
b) a bizonylatot killt gazdlkod (ezen bell a szervezeti egysg) megjellse;
c) a gazdasgi mveletet elrendel szemly vagy szervezet megjellse, az
utalvnyoz s a rendelkezs vgrehajtst igazol szemly, valamint a szervezettl
fggen az ellenr alrsa; a kszletmozgsok bizonylatain s a pnzkezelsi
bizonylatokon az tvev, az ellennyugtkon a befizet alrsa;

###
d) a bizonylat killtsnak idpontja, illetve kivtelesen - a gazdasgi mvelet
167 jellegtl, idbeni hatlytl fggen - annak az idszaknak a megjellse, amelyre a
bizonylat adatait vonatkoztatni kell;
###
e) a (megtrtnt) gazdasgi mvelet tartalmnak lersa vagy megjellse, a gazdasgi
167 mvelet okozta vltozsok mennyisgi, minsgi s - a gazdasgi mvelet jellegtl, a
knyvviteli elszmols rendjtl fggen - rtkbeni adatai;
###
###

167 f) kls bizonylat esetben a bizonylatnak tartalmaznia kell tbbek kztt: a bizonylatot
killt gazdlkod nevt, cmt;

g) bizonylatok adatainak sszestse esetn az sszests alapjul szolgl

167 bizonylatok krnek, valamint annak az idszaknak a megjellse, amelyre az
sszests vonatkozik;
###
h) a knyvels mdjra, az rintett knyvviteli szmlkra trtn hivatkozs;
167
###
### 167 i) a knyvviteli nyilvntartsokban trtnt rgzts idpontja, igazolsa;
### 167 j) tovbb minden olyan adat, amelyet jogszably elr.
(2) A szmlval, az egyszerstett szmlval, a szmlt helyettest okmnnyal
167
###
kapcsolatos tovbbi kvetelmnyeket ms jogszably is meghatrozhat.
(3) A szmla, az egyszerstett szmla, a szmlt helyettest okmny alaki s tartalmi
hitelessgt, megbzhatsgt - ha jogszably eltren nem rendelkezik - a
gazdlkod kpviseletre jogosult szemly vagy az ltala a bizonylat alrsra
167 feljogostott szemly (idertve a Polgri Trvnyknyv szerint vlelmezett kpviseletet
is) a gazdlkod azonost adatainak feltntetsvel s alrsval igazolja.
###
(4) Mentesl az ltala killtott szmla, egyszerstett szmla, szmlt helyettest
okmny alrsi ktelezettsge all az a gazdlkod, amelyik a termkrtkestsrl, a
szolgltatsnyjtsrl - a szmlzshoz szksges, a szmlzsi rendszer ltal mrt,
167 illetve szmtott vagy a szmlzsi rendszerbe bevitt ellenrztt alapadatok alapjn szmtgpes ton, emberi beavatkozs nlkl, folyamatosan s nagy tmegben lltja
ki a szmlt, az egyszerstett szmlt, a szmlt helyettest okmnyt.
###
(5) Az elektronikus okiratok alkalmazsnak feltteleit, hitelessgnek,
167 megbzhatsgnak kvetelmnyeit az elektronikus okiratokrl szl, kln trvny
hatrozza meg.
###
167 (6) Ha a knyvviteli nyilvntarts mint szmviteli bizonylat technikai, optikai eljrs
eredmnye, biztostani kell:
a) az adatok vizulis megjelentse rdekben azoknak - szksg esetn - a
167
###
ksedelem nlkli kiratst,
### 167 b) az egyrtelm azonosts rdekben a kdjegyzket.
### 167 Szigor szmadsi ktelezettsg
168. (1) A kszpnz kezelshez, ms jogszably elrsa alapjn meghatrozott
gazdasgi esemnyekhez kapcsold bizonylatokat (idertve a szmlt, az
egyszerstett szmlt s a nyugtt is), tovbb minden olyan nyomtatvnyt, amelyrt a
168 nyomtatvny rtkt meghalad vagy a nyomtatvnyon szerepl nvrtknek
megfelel ellenrtket kell fizetni, vagy amelynek az illetktelen felhasznlsa
visszalsre adhat alkalmat, szigor szmadsi ktelezettsg al kell vonni.
###

###
###

168

(2) A szigor szmadsi ktelezettsg a bizonylatot, a nyomtatvnyt kibocstt terheli.

(3) A szigor szmads al vont bizonylatokrl, nyomtatvnyokrl a kezelskkel

168 megbzott vagy a kibocstsukra jogosult szemlynek olyan nyilvntartst kell vezetni,
amely biztostja azok elszmoltatst.
###
### 168 A bizonylatok megrzse
169. (1) A gazdlkod az zleti vrl ksztett beszmolt, valamint az azt
altmaszt leltrt, rtkelst, fknyvi kivonatot, tovbb a naplfknyvet, valamint
ms, e trvny kvetelmnyeinek megfelel nyilvntartst, az egyszerstett
169 beszmolt altmaszt leltrt s a rszletez nyilvntartst olvashat formban,
valamint az adatok feldolgozsnl alkalmazott, mkdkpes llapotban trolt
szmtgpes programot legalbb 10 vig kteles megrizni.
###

(2) A knyvviteli elszmolst kzvetlenl s kzvetetten altmaszt szmviteli

bizonylatot (idertve a fknyvi szmlkat, az analitikus, illetve rszletez
nyilvntartsokat is), legalbb 8 vig kell olvashat formban, a knyvelsi feljegyzsek
169 hivatkozsa alapjn visszakereshet mdon megrizni. A folyszmlknl az elvlsi
id a folyszmla megsznsnek idpontjval kezddik.
###
###

(3) A szigor szmads bizonylatok rontott pldnyaira is vonatkozik a (2) bekezds

szerinti megrzsi ktelezettsg.
(4) A megrzsi idn belli szervezeti vltozs (idertve a jogutd nlkli megsznst
is) nem hatlytalantja e ktelezettsget, gy az (1), illetve (2) bekezds szerinti
169 bizonylatok megrzsrl a szervezeti vltozs vgrehajtsakor intzkedni kell.
169

###
### 169 XII. Fejezet
### 169 JOGKVETKEZMNYEK
170 170. (1) E trvnyben elrt szmviteli szablyok megsrtsrt val felelssgre a
###
Polgri Trvnyknyv ltalnos felelssgi szablyait kell alkalmazni.
(2) Az (1) bekezdsben foglaltakon tlmenen, a trvnyben foglalt rendelkezsek
170 megsrtse esetn az rintettek a kln trvnyekben (Bntet Trvnyknyv,
szablysrtsekrl szl trvny) meghatrozott felelssggel is tartoznak.
###
(3) Amennyiben az adhatsg megllaptja, hogy a 154. (3) bekezdse szerint
kzztett ves beszmol, egyszerstett ves beszmol egszben vagy rszben
170 nem felel meg e trvny elrsainak, akkor az ilyen beszmolt kszt vllalkozra az
adzs rendjrl szl trvny szerint mulasztsi brsg szabhat ki.
###
### 170 XIII. Fejezet
### 170 AZ ORSZGOS SZMVITELI BIZOTTSG
### 170 A bizottsg ltrehozsa
171. (1) A szmvitel elmletnek s alkalmazott mdszertani megoldsnak
fejlesztsre, a trvnyben foglalt szmviteli alapelvek gyakorlati rvnyeslsnek
171 elsegtsre a pnzgyminiszter szakrtkbl Orszgos Szmviteli Bizottsgot (a
tovbbiakban: bizottsg) hoz ltre.
###
###

###
###
###

###

171

(2) A bizottsg elnkt s tagjait a pnzgyminiszter 5 vre nevezi ki.

(3) A pnzgyminiszter a bizottsg tagjainak egyharmadt a Magyar Knyvvizsgli

171 Kamara, egyharmadt a Magyar Szmviteli Szakemberek Egyeslete javaslata alapjn
nevezi ki.
171 A bizottsg feladata
172 172. A bizottsg feladata klnsen:
a) rendszeresen javaslatokat tesz a Pnzgyminisztrium rszre a trvny esetleges
172 mdostsnak kezdemnyezsre, szmviteli ajnlsok fellvizsglatra vagy jak
megalkotsra,
b) figyelemmel ksri a szmviteli rendszer gyakorlati megvalsulst, a felmerl
172 problmk megoldsra javaslatot ad a Pnzgyminisztrium rszre,

###
c) rendszeresen javaslatot tesz a knyvvizsgli feladatok vgrehajtst is segt
szmviteli ajnlsok elksztsre, fellvizsglatra,
d) a klfldi szmviteli szablyozst s gyakorlatot figyelemmel ksri, azokrl a magyar
172
###
vllalkozkat tjkoztatja.
### 172 A bizottsg mkdse
173. (1) A bizottsg munkjt az elnk irnytja, akinek tevkenysgt a titkrsg
173
###
segti.
(2) A titkrsgi feladatok elltsrl a pnzgyminiszter gondoskodik.
173
###
### 173 XIV. Fejezet
### 173 ZR RENDELKEZSEK
###

172

### 173 Hatlybalps

174. (1) Ez a trvny - a (2)-(4) bekezdsben foglaltak kivtelvel - 2001. janur 1174 jvel lp hatlyba azzal, hogy rendelkezseit elszr a 2001. vben indul zleti vrl
ksztett beszmolra kell alkalmazni.
###
(2) A 4. (5) bekezdse az Eurpai Unihoz val csatlakozssal egyidejleg lp
hatlyba.
(3) A flrendelt anyavllalat, ha az Eurpai Uni valamely tagllamban szkhellyel
rendelkezik, a 116. (1) bekezdse alapjn a belfldi szkhely alrendelt
174 anyavllalatot az Eurpai Unihoz val csatlakozs idpontjt kvet zleti vben
mentestheti.
###
### 174 (4) A 151. (1) bekezdse 2003. janur 1-jvel lp hatlyba.
(5) E trvny hatlybalpsvel egyidejleg hatlyt veszti
174
###
### 174 a) a szmvitelrl szl 1991. vi XVIII. trvny;
b) a Polgri Trvnyknyv egyes rendelkezseinek mdostsrl szl 1993. vi XCII.
174
###
trvny 41. -a (1) bekezdsnek d) s e) pontja;
c) a szmvitelrl szl 1991. vi XVIII. trvny mdostsrl szl 1993. vi CVIII.
174
###
trvny;
d) a szmvitelrl szl 1991. vi XVIII. trvny mdostsrl s kiegsztsrl szl
174
###
1995. vi XX. trvny;
e) az llam tulajdonban lv vllalkozi vagyon rtkestsrl szl 1995. vi XXXIX.
174
###
trvny 74. -a;
174 f) az llamhztartsrl szl 1992. vi XXXVIII. trvny s az ahhoz kapcsold egyes
###
trvnyi rendelkezsek mdostsrl szl 1995. vi CV. trvny 109. -a;
g) a szmvitelrl szl 1991. vi XVIII. trvny mdostsrl szl 1996. vi CXV.
174
###
trvny;
h) a szmvitelrl szl 1991. vi XVIII. trvny mdostsrl szl 1997. vi CXXX.
174
###
trvny;
i) az adtrvnyek, a szmviteli trvny s egyes ms trvnyek mdostsrl szl
174
###
1998. vi XXXIII. trvny 41-57. -a;
j) a Magyar Kztrsasg 1999. vi kltsgvetsrl szl 1998. vi XC. trvny 74. -a.
174
###
###

174

175. Ez a trvny a Magyar Kztrsasg s az Eurpai Kzssgek s azok

tagllamai kztt trsuls ltestsrl szl, Brsszelben, 1991. december 16-n alrt
175 Eurpai Megllapods trgykrben, a Megllapodst kihirdet 1994. vi I. trvny 3.
-val sszhangban az Eurpai Kzssgek kvetkez jogszablyaival teljesen
sszeegyeztethet szablyozst tartalmaz:
###
a) a Tancs 1978. jlius 28-i, 78/660/EGK szm 4. irnyelve a meghatrozott jogi
formj gazdasgi trsasgok ves beszmoljrl,
b) a Tancs 1983. jnius 13-i, 83/349/EGK szm 7. irnyelve a konszolidlt
175
###
beszmolrl.
176. Azokat a trvnyi elrsokat kiegszt rszletes szablyokat, mdszereket,
eljrsokat, amelyek a megbzhat s vals kp bemutatshoz szksgesek, nemzeti
szmviteli standardokba kell foglalni. A nemzeti szmviteli standardok nem lehetnek
176 ellenttesek a trvny cljval s alapelveivel, valamint a Magyar Kztrsasg s az
Eurpai Kzssgek s azok tagllamai kztt trsuls ltestsrl szl, Brsszelben
alrt Eurpai Megllapods kihirdetsrl szl 1994. vi I. trvny alapjn foly
jogharmonizcival.
###
### 176 tmeneti rendelkezsek
###

175

177. (1) A 8. (4) bekezdse szerint egyszeres knyvvitelt vezet vllalkoz - a

felttelek meglte esetn is legfeljebb a 2003. december 31-ig tart zleti vrl
kszthet egyszerstett beszmolt, az egyszeres knyvvitelrl a ketts knyvvitelre
177 legksbb 2004. janur 1-jvel t kell trnie. Egyszerstett beszmolnak minsl a
trvny hatlybalpse eltti mrlegfordulnapra ksztett egyszerstett mrleg s
eredmnylevezets is.
###
(2) A 25. (9) bekezdse szerint az immaterilis javakra adott ellegek, tovbb a 26.
(3) bekezdse szerint az ingatlanokhoz kapcsold vagyoni rtk jogok, valamint a
177 26. (6) bekezdse szerinti tenyszllatok tsorolst 2001. janur 1-jvel - a nyit
ttelek knyvelst kveten - el kell vgezni.
###

###

(3) A 38. (2) s (3) bekezdse szerint a tketartalkbl, illetve az eredmnytartalkbl

lekttt sszegeket, tovbb az eredmnytartalk javra korbban elszmolt
ptbefizets sszegt 2001. janur 1-jvel - a nyit ttelek knyvelst kveten - a
177 lekttt tartalkba t kell vezetni. Amennyiben a szvetkezetnl a fel nem oszthat
szvetkezeti vagyon a jegyzett tkben szerepel, a trvny hatlybalpst kvet 180
napon bell gondoskodni kell annak a jegyzett tke leszlltsval a lekttt tartalkba
helyezsrl.

(4) A vzitrsulatok kezelsben lv vzi ptmnyek, utak, hidak, trelemek, fld alatti
ltestmnyek brutt rtke utn - tovbbi intzkedsig - nem szmolhat el
177 rtkcskkensi lers. Az rtkcskkens sszegt a jegyzett tkvel szemben kell
elszmolni.
###
(5) Amennyiben a 2001-ben befejezd zleti v mrlegfordulnapjn a
valutapnztrban lv valutakszlet, a devizaszmln lv deviza, tovbb a klfldi
pnzrtkre szl kvetels, befektetett pnzgyi eszkz, rtkpapr, illetve
177 ktelezettsg 60. (3) bekezdse szerint megllaptott rtkelsi klnbzete
sszevontan rfolyamnyeresg, a vllalkoz dnthet arrl, hogy az sszevontan
rfolyamnyeresget jelent klnbzetet
###
###

177

a) a 60. (3) bekezdsnek b) pontja szerint idbelileg elhatrolja, vagy

b) a 33. (2) bekezdse szerint a megelz zleti v(ek)ben idbelileg elhatrolt nem
realizlt rfolyamvesztesget ilyen sszeggel cskkentve, annak fedezetre hasznlja
177 fel, ezrt azt a 60. (3) bekezdsnek b) pontja szerint nem hatrolja el.
###
(6) A 2001. vi sszevont (konszolidlt) ves beszmol ksztsi ktelezettsgnek a
117. (1) bekezdse szerinti felttelei teljeslsnek meghatrozsnl a 117. (2)
177 bekezdse szerinti vllalkozsok 1999-2000. vi adatait kell viszonytani a 117. (1)
bekezdse szerinti mutatrtkekhez.
###

###

###
###
###

###

(7) A 155. (3) bekezdsben foglaltak - a trvny 151. -a (1) bekezdsnek

hatlybalpst megelzen csak akkor alkalmazhatk, ha a vllalkoz knyvviteli
nyilvntartsait, tovbb ves beszmoljt (egyszerstett ves beszmoljt)
177 legalbb mrlegkpes knyveli kpestssel rendelkez vezeti s kszti el, vagy ha a
vllalkoz ves (ves szintre tszmtott) nett rbevtele az zleti vet megelz kt
v tlagban nem haladta meg (ennek hinyban a trgyvben vrhatan nem haladja
meg) az 5 milli forintot.
(8) A kvetelsek miatt a vrhat vesztesgek fedezetre kpzett s 2000. december
177 31-n a mrlegben ilyen cmen kimutatott cltartalkot legksbb a trvny
hatlybalpst kvet zleti v mrlegfordulnapjig meg kell szntetni.
177 Felhatalmazs
178 178. (1) Felhatalmazst kap a Kormny arra, hogy rendeletben szablyozza:
a) az llamhztarts szervezetei beszmol ksztst, knyvvezetsi ktelezettsgt,
178 a beszmols s a knyvvezets sorn rvnyestend sajtos forgalmi
meghatrozsokat, figyelemmel az llamhztartsi trvnyben foglaltakra;

b) a Magyar Nemzeti Bank, a hitelintzetek, a pnzgyi vllalkozsok, a befektetsi

vllalkozsok, a biztost intzetek, a tzsde, az elszmolhz, a befektetsi alapok, az
178 egyb alapok ves beszmol ksztsnek s knyvvezetsnek sajtossgait a
Magyar Nemzeti Bank elzetes vlemnynek kikrsvel;
###
c) a 3. (1) bekezdsnek 4. pontja szerinti - a b) pont al nem tartoz egyb
178 szervezetek beszmol ksztsnek s knyvvezetsnek sajtossgait;
###
d) a knyvviteli szolgltatst vgzk nyilvntartsba vtelt ellt szervezetre, a
178 szervezettel szembeni kvetelmnyekre, a trvnyessgi felgyeletre, a jogorvoslati
lehetsgekre vonatkoz elrsokat;
###
e) a nemzeti szmviteli standardok ksztsnek, kidolgozsnak feltteleit, a
178 standardok elfogadsnak, bevezetsnek, hatlyba lptetsnek kvetelmnyeit.
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###

178 (2) Felhatalmazst kap a pnzgyminiszter arra, hogy rendeletben szablyozza a

mrlegkpes knyveli kpests szakmai s vizsgakvetelmnyeit.
1. szm mellklet a 2000. vi C. trvnyhez
A mrleg elrt tagolsa
A vltozat
Eszkzk (aktvk)
A. Befektetett eszkzk
I. Immaterilis javak
1. Alapts-tszervezs aktivlt rtke
2. Ksrleti fejleszts aktivlt rtke
3. Vagyoni rtk jogok
4. Szellemi termkek
5. zleti vagy cgrtk
6. Immaterilis javakra adott ellegek
7. Immaterilis javak rtkhelyesbtse
II. Trgyi eszkzk
1. Ingatlanok s a kapcsold vagyoni rtk jogok
2. Mszaki berendezsek, gpek, jrmvek
3. Egyb berendezsek, felszerelsek, jrmvek
4. Tenyszllatok
5. Beruhzsok, feljtsok
6. Beruhzsokra adott ellegek
7. Trgyi eszkzk rtkhelyesbtse
III. Befektetett pnzgyi eszkzk
1. Tarts rszeseds kapcsolt vllalkozsban
2. Tartsan adott klcsn kapcsolt vllalkozsban
3. Egyb tarts rszeseds
4. Tartsan adott klcsn egyb rszesedsi viszonyban ll vllalkozsban
5. Egyb tartsan adott klcsn
6. Tarts hitelviszonyt megtestest rtkpapr
7. Befektetett pnzgyi eszkzk rtkhelyesbtse
B. Forgeszkzk
I. Kszletek
1. Anyagok
2. Befejezetlen termels s flksz termkek
3. Nvendk-, hz- s egyb llatok
4. Ksztermkek
5. ruk
6. Kszletekre adott ellegek
II. Kvetelsek
1. Kvetelsek ruszlltsbl s szolgltatsbl (vevk)

###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###

2. Kvetelsek kapcsolt vllalkozssal szemben

3. Kvetelsek egyb rszesedsi viszonyban lv vllalkozssal szemben
4. Vltkvetelsek
5. Egyb kvetelsek
III. rtkpaprok
1. Rszeseds kapcsolt vllalkozsban
2. Egyb rszeseds
3. Sajt rszvnyek, sajt zletrszek
4. Forgatsi cl hitelviszonyt megtestest rtkpaprok
IV. Pnzeszkzk
1. Pnztr, csekkek
2. Bankbettek
C. Aktv idbeli elhatrolsok
1. Bevtelek aktv idbeli elhatrolsa
2. Kltsgek, rfordtsok aktv idbeli elhatrolsa
3. Halasztott rfordtsok
Eszkzk sszesen
Forrsok (passzvk)
D. Sajt tke
I. Jegyzett tke
Ebbl: visszavsrolt tulajdoni rszeseds nvrtken
II. Jegyzett, de mg be nem fizetett tke (-)
III. Tketartalk
IV. Eredmnytartalk
V. Lekttt tartalk
VI. rtkelsi tartalk
VII. Mrleg szerinti eredmny
E. Cltartalkok
1. Cltartalk a vrhat ktelezettsgekre
2. Cltartalk a jvbeni kltsgekre
3. Egyb cltartalk
F. Ktelezettsgek
I. Htrasorolt ktelezettsgek
1. Htrasorolt ktelezettsgek kapcsolt vllalkozssal szemben
2. Htrasorolt ktelezettsgek egyb rszesedsi viszonyban lv vllalkozssal
szemben
3. Htrasorolt ktelezettsgek egyb gazdlkodval szemben
II. Hossz lejrat ktelezettsgek
1. Hossz lejratra kapott klcsnk
2. tvltoztathat ktvnyek
3. Tartozsok ktvnykibocstsbl
4. Beruhzsi s fejlesztsi hitelek
5. Egyb hossz lejrat hitelek
6. Tarts ktelezettsgek kapcsolt vllalkozssal szemben
7. Tarts ktelezettsgek egyb rszesedsi viszonyban lv vllalkozssal szemben
8. Egyb hossz lejrat ktelezettsgek
III. Rvid lejrat ktelezettsgek
1. Rvid lejrat klcsnk
ebbl: az tvltoztathat ktvnyek
2. Rvid lejrat hitelek
3. Vevktl kapott ellegek
4. Ktelezettsgek ruszlltsbl s szolgltatsbl (szlltk)
5. Vlttartozsok

###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###

6. Rvid lejrat ktelezettsgek kapcsolt vllalkozssal szemben

7. Rvid lejrat ktelezettsgek egyb rszesedsi viszonyban lv vllalkozssal
szemben
8. Egyb rvid lejrat ktelezettsgek
G. Passzv idbeli elhatrolsok
1. Bevtelek passzv idbeli elhatrolsa
2. Kltsgek, rfordtsok passzv idbeli elhatrolsa
3. Halasztott bevtelek
Forrsok sszesen
A mrleg elrt tagolsa
B vltozat
A. Befektetett eszkzk
I. Immaterilis javak
1. Alapts-tszervezs aktivlt rtke
2. Ksrleti fejleszts aktivlt rtke
3. Vagyoni rtk jogok
4. Szellemi termkek
5. zleti vagy cgrtk
6. Immaterilis javakra adott ellegek
7. Immaterilis javak rtkhelyesbtse
II. Trgyi eszkzk
1. Ingatlanok s a kapcsold vagyoni rtk jogok
2. Mszaki berendezsek, gpek, jrmvek
3. Egyb berendezsek, felszerelsek, jrmvek
4. Tenyszllatok
5. Beruhzsok, feljtsok
6. Beruhzsokra adott ellegek
7. Trgyi eszkzk rtkhelyesbtse
III. Befektetett pnzgyi eszkzk
1.Tarts rszeseds kapcsolt vllalkozsban
2. Tartsan adott klcsn kapcsolt vllalkozsban
3. Egyb tarts rszeseds
4. Tartsan adott klcsn egyb rszesedsi viszonyban ll vllalkozsban
5. Egyb tartsan adott klcsn
6. Tarts hitelviszonyt megtestest rtkpapr
7. Befektetett pnzgyi eszkzk rtkhelyesbtse
B. Forgeszkzk
I. Kszletek
1. Anyagok
2. Befejezetlen termels s flksz termkek
3. Nvendk-, hz- s egyb llatok
4. Ksztermkek
5. ruk
6. Kszletekre adott ellegek
II. Kvetelsek
1. Kvetelsek ruszlltsbl s szolgltatsbl (vevk)
2. Kvetelsek kapcsolt vllalkozssal szemben
3. Kvetelsek egyb rszesedsi viszonyban lv vllalkozssal szemben
4. Vltkvetelsek
5. Egyb kvetelsek
III. rtkpaprok
1. Rszeseds kapcsolt vllalkozsban
2. Egyb rszeseds
3. Sajt rszvnyek, sajt zletrszek

###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###

4. Forgatsi cl hitelviszonyt megtestest rtkpaprok

IV. Pnzeszkzk
1. Pnztr, csekkek
2. Bankbettek
C. Aktv idbeli elhatrolsok
1. Bevtelek aktv idbeli elhatrolsa
2. Kltsgek, rfordtsok aktv idbeli elhatrolsa
3. Halasztott rfordtsok
D. Egy ven bell esedkes ktelezettsgek
1. Rvid lejrat klcsnk
ebbl: az tvltoztathat ktvnyek
2. Rvid lejrat hitelek
3. Vevktl kapott ellegek
4. Ktelezettsgek ruszlltsbl s szolgltatsbl (szlltk)
5. Vlttartozsok
6. Rvid lejrat ktelezettsgek kapcsolt vllalkozssal szemben
7. Rvid lejrat ktelezettsgek egyb rszesedsi viszonyban lv vllalkozssal
szemben
8. Egyb rvid lejrat ktelezettsgek
E. Passzv idbeli elhatrolsok
1. Bevtelek passzv idbeli elhatrolsa
2. Kltsgek, rfordtsok passzv idbeli elhatrolsa
3. Halasztott bevtelek
F. Forgeszkzk - rvid lejrat ktelezettsgek klnbzete (B+C-D-E)
G. Az eszkzk sszrtke az egy ven bell esedkes ktelezettsgek levonsa utn
(A+F)
H. Egy vnl hosszabb lejrat ktelezettsgek
I. Hossz lejrat ktelezettsgek
1. Hossz lejratra kapott klcsnk
2. tvltoztathat ktvnyek
3. Tartozsok ktvnykibocstsbl
4. Beruhzsi s fejlesztsi hitelek
5. Egyb hossz lejrat hitelek
6. Tarts ktelezettsgek kapcsolt vllalkozssal szemben
7. Tarts ktelezettsgek egyb rszesedsi viszonyban lv vllalkozssal szemben
8. Egyb hossz lejrat ktelezettsgek
II. Htrasorolt ktelezettsgek
1. Htrasorolt ktelezettsgek kapcsolt vllalkozssal szemben
2. Htrasorolt ktelezettsgek egyb rszesedsi viszonyban lv vllalkozssal
szemben
3. Htrasorolt ktelezettsgek egyb gazdlkodval szemben
I. Cltartalkok
1. Cltartalk a vrhat ktelezettsgekre
2. Cltartalk a jvbeni kltsgekre
3. Egyb cltartalk
J. Sajt tke
I. Jegyzett tke
Ebbl: visszavsrolt tulajdoni rszeseds nvrtken
II. Jegyzett, de mg be nem fizetett tke (-)
III. Tketartalk
IV. Eredmnytartalk
V. Lekttt tartalk
VI. rtkelsi tartalk

###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###

VII. Mrleg szerinti eredmny

2. szm mellklet a 2000. vi C. trvnyhez
Az eredmnykimutats elrt tagolsa (sszkltsg eljrssal)
A vltozat
01. Belfldi rtkests nett rbevtele
02. Exportrtkests nett rbevtele
I. rtkests nett rbevtele (01+02)
03. Sajt termels kszletek llomnyvltozsa
04. Sajt elllts eszkzk aktivlt rtke
II. Aktivlt sajt teljestmnyek rtke (+03+04)
III. Egyb bevtelek
Ebbl: visszart rtkveszts
05. Anyagkltsg
06. Ignybe vett szolgltatsok rtke
07. Egyb szolgltatsok rtke
08. Eladott ruk beszerzsi rtke
09. Eladott (kzvettett) szolgltatsok rtke
IV. Anyagjelleg rfordtsok (05+06+07+08+09)
10. Brkltsg
11. Szemlyi jelleg egyb kifizetsek
12. Brjrulkok
V. Szemlyi jelleg rfordtsok (10+11+12)
VI. rtkcskkensi lers
VII. Egyb rfordtsok
Ebbl: rtkveszts
A. zemi (zleti) tevkenysg eredmnye (I+II+III-IV-V-VI-VII)
13. Kapott (jr) osztalk s rszeseds
Ebbl: kapcsolt vllalkozstl kapott
14. Rszesedsek rtkestsnek rfolyamnyeresge
Ebbl: kapcsolt vllalkozstl kapott
15. Befektetett pnzgyi eszkzk kamatai, rfolyamnyeresge
Ebbl: kapcsolt vllalkozstl kapott
16. Egyb kapott (jr) kamatok s kamatjelleg bevtelek
Ebbl: kapcsolt vllalkozstl kapott
17. Pnzgyi mveletek egyb bevtelei
VIII. Pnzgyi mveletek bevtelei (13+14+15+16+17)
18. Befektetett pnzgyi eszkzk rfolyamvesztesge
Ebbl: kapcsolt vllalkozsnak adott
19. Fizetend kamatok s kamatjelleg rfordtsok
Ebbl: kapcsolt vllalkozsnak adott
20. Rszesedsek, rtkpaprok, bankbettek rtkvesztse
21. Pnzgyi mveletek egyb rfordtsai
IX. Pnzgyi mveletek rfordtsai (18+19+20+21)
B. Pnzgyi mveletek eredmnye (VIII-IX)
C. Szoksos vllalkozsi eredmny (+A+B)
X. Rendkvli bevtelek
XI. Rendkvli rfordtsok
D. Rendkvli eredmny (X-XI)
E. Adzs eltti eredmny (+C+D)
XII. Adfizetsi ktelezettsg
F. Adzott eredmny (+E-XII)
22. Eredmnytartalk ignybevtele osztalkra, rszesedsre
23. Jvhagyott osztalk, rszeseds
G. Mrleg szerinti eredmny (+F+22-23)

###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###

Az eredmnykimutats elrt tagolsa (sszkltsg eljrssal)

B vltozat
Rfordtsok
I. Sajt termels kszletek llomnynak cskkense
01. Anyagkltsg
02. Ignybe vett szolgltatsok rtke
03. Egyb szolgltatsok rtke
04. Eladott ruk beszerzsi rtke
05. Eladott (kzvettett) szolgltatsok rtke
II. Anyagjelleg rfordtsok (01+02+03+04+05)
06. Brkltsg
07. Szemlyi jelleg egyb kifizetsek
08. Brjrulkok
III. Szemlyi jelleg rfordtsok (06+07+08)
IV. rtkcskkensi lers
V. Egyb rfordtsok
Ebbl: rtkveszts
VI. zemi (zleti) tevkenysg rfordtsai
(I+II+III+IV+V)
A. zemi (zleti) tevkenysg nyeresge (VI<XIV)
09. Befektetett pnzgyi eszkzk rfolyamvesztesge
Ebbl: kapcsolt vllalkozsnak adott
10. Fizetend kamatok s kamatjelleg rfordtsok
Ebbl: kapcsolt vllalkozsnak adott
11. Rszesedsek, rtkpaprok, bankbettek rtkvesztse
12. Pnzgyi mveletek egyb rfordtsai
VII. Pnzgyi mveletek rfordtsai (09+10+11+12)
B. Pnzgyi mveletek nyeresge (VII<XV)
C. Szoksos vllalkozsi eredmny (nyeresg)
[(A+B)>(H+I)]
VIII. Rendkvli rfordtsok
D. Rendkvli eredmny (nyeresg) (VIII<XVI)
E Adzs eltti eredmny (nyeresg)
[(C+D)>(J+K)]
IX. Adfizetsi ktelezettsg
F. Adzott eredmny (nyeresg) [(E-IX)>O]
X.. Jvhagyott osztalk, rszeseds
G. Mrleg szerinti eredmny (nyeresg)
sszesen (VI+VII+VIII+IX+X+G)
Bevtelek
13. Belfldi rtkests nett rbevtele
14. Exportrtkests nett rbevtele
XI. rtkests nett rbevtele (13+14)
15. Sajt termels kszletek llomnynvekedse
16. Sajt elllts eszkzk aktivlt rtke
XII. Aktivlt sajt teljestmnyek rtke (15+16)
XIII. Egyb bevtelek
Ebbl: visszart rtkveszts
XIV. zemi (zleti) tevkenysg bevtelei
(XI+XII+XIII)
H. zemi (zleti) tevkenysg vesztesge (VI>XIV)
17. Kapott (jr) osztalk s rszeseds
Ebbl: kapcsolt vllalkozstl kapott
18. Rszesedsek rtkestsnek rfolyamnyeresge

###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###

Ebbl: kapcsolt vllalkozstl kapott

19. Befektetett pnzgyi eszkzk kamatai, rfolyamnyeresge
Ebbl: kapcsolt vllalkozstl kapott
20. Egyb kapott (jr) kamatok s kamatjelleg bevtelek
Ebbl: kapcsolt vllalkozstl kapott
21. Pnzgyi mveletek egyb bevtelei
XV. Pnzgyi mveletek bevtelei
(17+18+19+20+21)
I. Pnzgyi mveletek vesztesge (VII>XV)
J. Szoksos vllalkozsi eredmny (vesztesg)
[(A+B)<(H+I)]
XVI. Rendkvli bevtelek
K. Rendkvli eredmny (vesztesg) (VIII>XVI)
L. Adzs eltti eredmny (vesztesg)
[(C+D)<(J+K)]
M. Adzott eredmny (vesztesg) [(E-IX)<0] vagy [(L+IX)>0]
XVII. Eredmnytartalk ignybevtele osztalkra, rszesedsre
N. Mrleg szerinti eredmny (vesztesg)
sszesen (XIV+XV+XVI+VII+N)
3. szm mellklet a 2000. vi C. trvnyhez
Az eredmnykimutats elrt tagolsa
(forgalmi kltsg eljrssal)
A vltozat
01. Belfldi rtkests nett rbevtele
02. Exportrtkests nett rbevtele
I. rtkests nett rbevtele (01+02)
03. rtkests elszmolt kzvetlen nkltsge
04. Eladott ruk beszerzsi rtke
05. Eladott (kzvettett) szolgltatsok rtke
II. rtkests kzvetlen kltsgei (03+04+05)
III. rtkests brutt eredmnye (I-II)
06. rtkestsi, forgalmazsi kltsgek
07. Igazgatsi kltsgek
08. Egyb ltalnos kltsgek
IV. rtkests kzvetett kltsgei (06+07+08)
V. Egyb bevtelek
Ebbl: visszart rtkveszts
VI. Egyb rfordtsok
Ebbl: rtkveszts
A. zemi (zleti) tevkenysg eredmnye
(+III-IV+V-VI)
A kvetkez sorok rtelemszeren megegyeznek a 2. szm mellklet "A" vltozat 1323. s VIII-XII., valamint a B-G. soraival.
Az eredmnykimutats elrt tagolsa (forgalmi kltsg eljrssal)
B vltozat
Rfordtsok
01. rtkests elszmolt kzvetlen nkltsge
02. Eladott ruk beszerzsi rtke
03. Eladott (kzvettett) szolgltatsok rtke
I. rtkests kzvetlen kltsgei (01+02+03)
04. rtkestsi, forgalmazsi kltsgek
05. Igazgatsi kltsgek
06. Egyb ltalnos kltsgek
II. rtkests kzvetett kltsgei (04+05+06)

###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###

III. Egyb rfordtsok

Ebbl: rtkveszts
IV. zemi (zleti) tevkenysg rfordtsai (I+II+III)
A. zemi (zleti) tevkenysg nyeresge (IV<XI)
A Rfordtsok kvetkez sorai rtelemszeren megegyeznek a 2. szm mellklet "B"
vltozat 09-12. s VII-X., valamint B-G. soraival.
Bevtelek
11. Belfldi rtkests nett rbevtele
12. Exportrtkests nett rbevtele
IX. rtkests nett rbevtele (11+12)
X. Egyb bevtelek
Ebbl: visszart rtkveszts
XI. zemi (zleti) tevkenysg bevtelei (IX+X)
H. zemi (zleti) tevkenysg vesztesge (IV>XI)
A Bevtelek kvetkez sorai rtelemszeren megegyeznek a 2. szm mellklet "B"
vltozat 17-21. s XV-XVII., valamint I-N. soraival.
4. szm mellklet a 2000. vi C. trvnyhez
Az egyszerstett mrleg elrt tagolsa
Eszkzk (aktvk):
A. Befektetett eszkzk
I. Immaterilis javak
II. Trgyi eszkzk
III. Befektetett pnzgyi eszkzk
B. Forgeszkzk
I. Kszletek
II. Kvetelsek
ebbl: pnzkiadsbl szrmaz kvetelsek
pnzmozgshoz nem kapcsold kvetelsek
III. rtkpaprok
IV. Pnzeszkzk
Forrsok (passzvk):
C. Sajt tke
I. Jegyzett tke
II. Tketartalk
III. Eredmnytartalk
IV. Lekttt tartalk
V. Egyszerstett mrleg szerinti eredmny
D. Tartalk
E. Cltartalkok
F. Ktelezettsgek
I. Hossz lejrat ktelezettsgek
II. Rvid lejrat ktelezettsgek
ebbl: pnzbevtelbl szrmaz ktelezettsgek
pnzmozgshoz nem kapcsold ktelezettsgek
5. szm mellklet a 2000. vi C. trvnyhez
Az eredmnylevezets elrt tagolsa
A. Vgleges pnzbevtelek, elszmolt bevtelek (III+IV)
1. Pnzgyileg rendezett nett rbevtel
2. Pnzgyileg rendezett adkteles egyb bevtelek
I. Adkteles pnzbevtelek (1+2)
3. Nem pnzben kiegyenltett rtkests nett rbevtele
4. Nem pnzben kiegyenltett egyb bevtelek
II. Pnzbevtelt nem jelent adkteles bevtelek (3+4)
III. Adkteles bevtelek (I+II)

###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###

###
###

###
###
###
###

###
###
###
###
###
###

5. Pnzbevtelt is jelent jvedelemadzs al nem vont bevtelek

6. Pnzbevtelt nem jelent jvedelemadzs al nem vont bevtelek
IV. Jvedelemadzs al nem vont bevtelek (5+6)
B. Vgleges pnzkiadsok, elszmolt rfordtsok (VIII+IX)
7. Anyag- s rubeszerzs kltsgei
8. Szemlyi jelleg rfordtsok
9. Egyb termelsi s kezelsi kltsgek, rfordtsok
V. Rfordtsknt rvnyesthet kiadsok
(7+8+9)
10. Nem pnzben kiegyenltett, nem beruhzsi cl beszerzsek
11. Termszetbeni juttatsok munkavllalknak, tagoknak
12. Nem pnzben kiegyenltett rfordtsok
VI. Rfordtst jelent eszkzvltozsok
(10+11+12)
13. rtkcskkensi lers
14. rtkveszts
15. Kifizetett vsrolt kszletek llomnyvltozsa +
VII. Rfordtst jelent elszmolsok (13+14+15)
VIII. Rfordtsok sszesen (V+VI+VII)
16. Beruhzsi kiadsok
17. Egyb kiadsok
IX. Jvedelemadzsban rfordtsknt nem rvnyesthet kiadsok (16+17)
C. Pnzgyi eredmny adkteles trgyvi vltozsa (I-V)
D. Pnzgyi eredmny jvedelemadzs al nem vont trgyvi vltozsa (5-IX)
E. Pnzgyi eredmny trgyvi vltozsa (+C+D)
F. Nem pnzben realizlt eredmny (II+6-VI-VII)
G. Adzs eltti eredmny (C+F-6)=(III-VIII)
18. Fizetend trsasgi ad
H. Adzott eredmny (G-18)
19. Jvhagyott osztalk
I. Egyszerstett mrleg szerinti eredmny (H-19)
6. szm mellklet a 2000. vi C. trvnyhez
I. Az sszevont (konszolidlt) mrleg elrt tagolsa a kvetkez kiegsztsekkel tr el
az 1. szm mellklet "A" vltozata szerinti mrleg tagolstl
1. Az A/III. pont kiegszl az albbi 8. sorral:
8. Tkekonszolidcis klnbzet
- lenyvllalatokbl
- trsult vllalkozsokbl
2. A B/II. pont kiegszl az albbi 6. sorral:
6. Konszolidcibl add (szmtott) trsasgi ad kvetels
3. A D. Sajt tke sor az albbi sorokkal egszl ki:
VIII. Lenyvllalati sajttke-vltozs (+)
IX. Konszolidci miatti vltozsok (+)
- adssgkonszolidls klnbzetbl
- kzbens eredmny klnbzetbl
X. Kls tagok (ms tulajdonosok) rszesedse
4. Az F/I. pont az albbi 4. sorral egszl ki:
4. Tkekonszolidcis klnbzet lenyvllalatokbl
5. Az F/III. pont az albbi 9. sorral egszl ki:
9. Konszolidlsbl add (szmtott) trsasgi ad tartozs
A tagols rtelemszeren alkalmazand az 1. szm mellklet "B" vltozata szerinti
mrlegnl is.

###
###
###
###
###
###
###
###
###
###

###

II. Az sszevont (konszolidlt) eredmnykimutats elrt tagolsa a kvetkez

kiegsztsekkel tr el a 2. szm mellklet "A" vltozata szerinti eredmnykimutats
tagolstl
1. A "III. Egyb bevtelek" sor az albbi sorral egszl ki:
,,III/A. Adssgkonszolidls miatt keletkez - eredmnyt nvel - konszolidcis
klnbzet"
2. A "VII. Egyb rfordtsok" sor az albbi sorral egszl ki:
VII/A. Adssgkonszolidls miatt keletkez - eredmnyt cskkent - konszolidcis
klnbzet
3. A "13. Kapott (jr) osztalk s rszeseds" sor helyett a kvetkez sorokat kell
felvenni: "13/a. Kapott osztalkok trsult vllalkozstl"
13/b. Kapott osztalkok egyb rszesedsi viszonyban lv vllalkozstl
4. A "XII. Adfizetsi ktelezettsg" sor az albbi sorral egszl ki:
XII/A. Konszolidlsbl add (szmtott) trsasgi adklnbzet (+)
5. Az "Adzott eredmny" s a "Mrleg szerinti eredmny" kztti sorok a kvetkezk
szerint vltoznak:
Adzott eredmny
Jvhagyott osztalk s rszeseds
Mrleg szerinti eredmny
A tagols rtelemszeren alkalmazand a 2. szm mellklet "B" vltozata, tovbb a
3. szm mellklet "A" s "B" vltozata szerinti eredmnykimutatsnl is.

###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###

7. szm mellklet a 2000. vi C. trvnyhez

Cash flow-kimutats
A cash flow-kimutats tagolsa
I. Szoksos tevkenysgbl szrmaz pnzeszkz-vltozs
(Mkdsi cash flow, 1-13. sorok)
1. Adzs eltti eredmny +
2. Elszmolt amortizci +
3. Elszmolt rtkveszts s visszars +
4. Cltartalk kpzs s felhasznls klnbzete +
5. Befektetett eszkzk rtkestsnek eredmnye +
6. Szllti ktelezettsg vltozsa +
7. Egyb rvid lejrat ktelezettsg vltozsa +
8. Passzv idbeli elhatrolsok vltozsa +
9. Vevkvetels vltozsa +
10. Forgeszkzk (vevkvetels s pnzeszkz nlkl) vltozsa +
11. Aktv idbeli elhatrolsok vltozsa +
12. Fizetett, fizetend ad (nyeresg utn) 13. Fizetett, fizetend osztalk, rszeseds II. Befektetsi tevkenysgbl szrmaz pnzeszkz-vltozs
(Befektetsi cash flow, 14-16. sorok)
14. Befektetett eszkzk beszerzse 15. Befektetett eszkzk eladsa +
16. Kapott osztalk, rszeseds +
III. Pnzgyi mveletekbl szrmaz pnzeszkz-vltozs
(Finanszrozsi cash flow, 17-27. sorok)
17. Rszvnykibocsts, tkebevons bevtele +
18. Ktvny, hitelviszonyt megtestest rtkpapr kibocstsnak bevtele +
19. Hitel s klcsn felvtele +
20. Hossz lejratra nyjtott klcsnk s elhelyezett bankbettek trlesztse,
megszntetse, bevltsa +
21. Vglegesen kapott pnzeszkz +

###
###
###
###
###
###
###
###
###

###

###
###

22. Rszvnybevons, tkekivons (tkeleszllts) 23. Ktvny s hitelviszonyt megtestest rtkpapr visszafizetse 24. Hitel s klcsn trlesztse, visszafizetse 25. Hossz lejratra nyjtott klcsnk s elhelyezett bankbettek 26. Vglegesen tadott pnzeszkz 27. Alaptkkal szembeni, illetve egyb hossz lejrat ktelezettsgek vltozsa +
IV. Pnzeszkzk vltozsa (I+II+III. sorok) +
A cash flow-kimutats sorainak tartalma
A cash flow-kimutatsban a vllalkoz - vlasztsnak fggvnyben - a tervezett s a
tnyadatokat, illetve az elz v s a trgyv adatait kteles feltntetni.
A cash flow-kimutats elksztshez nem elegendek a mrleg s az
eredmnykimutats adatai. Elksztsnl abbl kell kiindulni, hogy a cash flowkimutats f sorai az elnevezseknek megfelel pnzeszkz-vltozsokat
tartalmazzk. Ehhez olyan korrekcis tteleket kell alkalmazni, amelyek segtsgvel a levezets alapjn mutatkoz - halmozdsok kiszrsre kerlnek.
Ha valamely ttel a befektetsi cash flow-ba tartozik (mint a kapott osztalk, a trgyi
eszkzk eladsnak bevtele), akkor azt a ttelt a mkdsi cash flow nem
tartalmazhatja, az eredmny hatst ki kell szrni. A vglegesen kapott pnzeszkz a
finanszrozsi cash flow-ba tartozik, s gy annak idbelileg elhatrolt sszegt a
mkdsi cash flow passzv idbeli elhatrolsok vltozsa nem tartalmazhatja.

###

Korrekcis ttelek, amelyeket figyelembe kell venni (a felsorols nem teljes kr):
1. Az "1. Adzs eltti eredmny" sorban a tulajdoni rszesedsek utn kapott
osztalkkal, rszesedssel az adzs eltti eredmnyt cskkenteni kell.
2. A "3. Elszmolt rtkveszts" sorban az adott idszakban elszmolt
rtkvesztseket, terven felli rtkcskkensi lersokat pozitv eljellel, azok
visszarst negatv eljellel kell figyelembe venni.

###

3. A "4. Cltartalk kpzs s felhasznls klnbzete" soron az adott idszaki

cltartalk kpzs tbblett pozitv eljellel, a cltartalk felhasznls tbblett negatv
eljellel kell figyelembe venni.

###

4. Az "5. Befektetett eszkzk rtkestsnek eredmnye" sorban a befektetett

eszkzk eladsi ra (kamatoz rtkpapr esetn a felhalmozott kamattal cskkentett
eladsi ra) s knyv szerinti rtke kztti nyeresget negatv eljellel, a vesztesget
pedig pozitv eljellel kell figyelembe venni.

###

5. A "7. Egyb rvid lejrat ktelezettsg vltozsa" sorban a vevktl kapott ellegek,
a vlttartozsok s az egyb rvid lejrat ktelezettsgek llomnynvekedst
pozitv eljellel, llomnycskkenst negatv eljellel kell figyelembe venni.
###

###

6. Az egyb sorokon kimutatott eszkz llomnyvltozsokat (a befektetsi cash flowval, a finanszrozsi cash flow-val kapcsolatos ttelek kivtelvel) nvekeds esetn
negatv eljellel, cskkens esetn pozitv eljellel kell figyelembe venni, a forrs
llomnyvltozsokat (a befektetsi cash flow-val, a finanszrozsi cash flow-val
kapcsolatos ttelek kivtelvel) pedig nvekeds esetn pozitv eljellel, cskkens
esetn negatv eljellel kell belltani.
7. A "13. Fizetett (fizetend) osztalk, rszeseds" sorban az adott idszak utn fizetett
(fizetend, a mrlegkszts idpontjig ismertt vlt) osztalk, rszeseds s a
kamatoz rszvnyek utn fizetett (fizetend) kamat sszegt kell kimutatni.

###
###

8. A "14. Befektetett eszkzk beszerzse" sorban az adott idszakban beszerzett

befektetett eszkzk pnzgyileg rendezett beszerzsi rtkt kell kimutatni.

###
###

###
###

###

9. A "15. Befektetett eszkzk eladsa" sorban az adott idszakban eladott befektetett

eszkzk eladsi rnak pnzgyileg is rendezett rtkt kell kimutatni, a kamatoz
rtkpaprok esetben az eladsi rban lv - felhalmozott - kamattal cskkentett
sszegben. Itt kell tovbb kimutatni a befektetett eszkzk kz tartoz, hitelviszonyt
megtestest rtkpaprok bevltsa miatt kapott, tnylegesen befolyt nvrtk
sszegt.
10. A "17. Rszvnykibocsts, tkebevons bevtele" soron az adott idszakban
jegyzett tkeemelsbl tnylegesen befolyt pnzsszeget kell kimutatni.
11. A "18. Ktvny s hitelviszonyt megtestest rtkpapr kibocstsnak bevtele"
soron az adott idszakban rvid s hossz lejrat ktvnyek s ms hitelviszonyt
megtestest rtkpaprok kibocstsbl szrmaz, befolyt pnzsszeget kell
kimutatni.
12. A "19. Hitel s klcsn felvtele" soron az adott idszakban felvett hitelbl s
ignybe vett klcsnbl befolyt pnzsszeget kell kimutatni.
13. A "20. Hossz lejratra nyjtott klcsnk, elhelyezett bankbettek trlesztse,
megszntetse, bevltsa" soron a hossz lejratra nyjtott klcsnk, illetve
elhelyezett bankbettek adott idszakban val trlesztsbl, illetve bevltsbl,
megszntetsbl befolyt pnzsszeget kell kimutatni.
14. A "21. Vglegesen kapott pnzeszkzk" soron az adott idszakban jogszably
alapjn, a tke-, illetve eredmnytartalk javra vglegesen vagy az eredmny javra
fejlesztsi clbl kapott (befolyt) pnzsszeget kell kimutatni.

###

###

15. A "22. Rszvnybevons, tkekivons (tkeleszllts)" soron az adott idszakban

jegyzett tke leszllts miatt a tulajdonosok rszre kifizetett pnzsszeget kell
kimutatni, valamint a bevont sajt rszvny, zletrsz nvrtkt.

###

16. A "23. Ktvny s hitelviszonyt megtestest rtkpaprok visszafizetse" soron a

kibocstott ktvnyek s ms hitelviszonyt megtestest rtkpaprok adott idszakban
bevltott, trlesztett sszegt kell kimutatni.

###

17. A "24. Hitel s klcsn trlesztse, visszafizetse" soron az ignybe vett hitel,
klcsn adott idszakban trlesztett sszegt kell kimutatni.
18. A "25. Hossz lejratra nyjtott klcsnk, elhelyezett bankbettek" soron az adott
idszakban hossz lejratra nyjtott klcsnk, elhelyezett bankbettek sszegt kell
kimutatni.

###

19. A "26. Vglegesen tadott pnzeszkzk" soron az adott idszakban, jogszably

alapjn, a tke-, illetve eredmnytartalk vagy az eredmny terhre vglegesen tadott
pnzeszkzket kell kimutatni.

###

A konszolidlt ves beszmol kiegszt mellkletnek rszt kpez cash flowkimutatst a jelen mellklet szerinti szerkezetben is el lehet kszteni a konszolidlt
ves beszmol mrlege s eredmnykimutatsa adatainak felhasznlsval. A
konszolidcis klnbzeteket, illetve azok llomnyvltozst a cash-flow azon
sornl kell figyelembe venni, amelyikben szerepl ttelhez a konszolidlt
beszmolba tartoznak.

###

A 14-27. sorokban kizrlag azokkal a vllalkozsokkal szembeni gazdasgi

esemnyekbl ered adatokat kell feltntetni, amely vllalkozsok nem tartoznak a
konszolidlsba bevont vllalkozsok kz.

###

Angol
Act C of 2000
On Accounting
For the operation of the market economy it is essential that objective information based
on past data be available on the financial and earnings position of undertakings,
nonprofit organizations and other types of economic organizations, as well as on the
development thereof, in order for the participants on the market to be able to make wellfounded decisions based on the information made accessible.
This Act contains accounting rules which are in harmony with the relevant directives of
the European Communities, and with international accounting principles, and based
upon which reliable information providing an authentic and true overall picture is
available in respect of the income producing capability, the development of the assets,
the financial situation and the future plans of such entities falling under the scope of this
Act.
In the interest thereof the Parliament has adopted this Act on Accounting:
Chapter I
GENERAL PROVISIONS
Purpose
This Act defines the reporting and book-keeping obligation of those entities to which this
Act applies, the principles to be observed in the course of the compilation of reports and
the keeping of books, the rules established upon such principles, as well as disclosure,
publication and audit requirements.
Scope
(1) This Act - with the exception set forth in Subsection (3) - shall apply to all
participants in the economy, regarding whose operation other participants of the
national economy require information.
(2) This Act shall apply to all economic entities.
(3) This Act shall not apply to private entrepreneurs, even if registered as a sole
proprietorship by the Court of Registration, to civil law associations, building groups, nor
to the Hungarian commercial representation offices of foreign-registered companies.
Interpretative Provisions, Definitions
(1) For the purposes of this Act:
1) "economic entity" means undertakings, government agencies, other organizations,
the National Bank of Hungary, and healthcare, social and educational institutions
created by the prior or by natural persons.

2) "undertaking" means all economic entities which are engaged in regular business
operations for consideration - whether production or service -on their own behalf and at
their own risk for the purpose of acquiring profits or accumulating assets (hereinafter
referred to as "entrepreneurial activity"), including credit institutions, financial
enterprises, investment firms and insurance companies, furthermore, professional
associations, water management associations, forest management organizations and
Hungarian branch offices of foreign-registered companies, but which do not belong to
those listed under Points 3 and 4;
3) "government agency" means organizations so designated by legal regulations on
state financial procedures on the basis of the law on the state budget;
4) "other organization" means
a) housing cooperatives,
b) condominiums,
c) non-governmental organizations, public corporations,
d) legal entities of the church,
e) foundations, including public foundations,
f) law offices, patent agencies,
g) nonprofit companies,
h) the Broadcasting Fund,
i) organizations created within the framework of Employee's Stock Option Plan,
j) public water utility companies,
k) investment and other funds,
l) stock exchange, clearing houses,
m) private pension funds,
n) voluntary pension funds,
o) voluntary mutual health and mutual aid funds,
p) public warehouses,
r) other organizations with legal personality as defined in separate legal regulations.
(2) For the purposes of this Act
1) "parent company" means an undertaking that has the capacity to exercise controlling
influence over another undertaking (hereinafter referred to as "subsidiary company"),
either directly or through its subsidiary company, because it meets at least one of the
following conditions:
a) based on its ownership percentage in the share capital, it solely controls the majority
(in excess of 50 per cent) of the votes of the owners (shareholders), or
b) it solely controls the majority of votes based on agreement with the other owners
(shareholders), or
c) in its capacity as the owner (shareholder) of the company, it is entitled to elect or
dismiss the majority of executive employees and members of the supervisory board, or
d) based on a contract concluded with the owners (shareholders), or a provision of the
deed of foundation, it exercises decisive direction and control, irrespective of its
percentage in the share capital, voting ratio and the right to elect and dismiss executive
employees;
2) "subsidiary company" means the business association over which the parent
company defined under Point 1 has the capacity to exercise controlling influence;
3) "joint undertaking" means a business association in which, on the one hand, the
parent company (or the consolidated subsidiary of the parent company), and on the
other hand, one (or several) other undertaking(s), have the rights defined in Point 1 on
an equal basis, with at least 33 per cent voting rights. A joint undertaking is directed
jointly by the owners;

4) "associated enterprise" means a business association not completely consolidated,

in which the parent company or a consolidated subsidiary thereof has a substantial
share and exercises considerable influence over the business and financial policy of the
business association. An undertaking that controls, directly or indirectly, a minimum of
20 per cent of the votes in another business association (10 per cent in the case of a
financial institution) shall be construed as having considerable influence. For
determining voting rights by share, the calculation method prescribed in Subsection (4)
of Section 115 shall duly apply;
5) "independent undertaking" means a business association in which the parent
company or its subsidiary does not exercise considerable influence over the business
and financial policy of the business association, and which is not classified under Points
2-4;
6) "consolidated undertakings" means the parent company, the consolidated subsidiary
and the joint undertaking together;
7) "affiliated undertaking" means the parent company defined under Point 1 and the
undertakings defined under Points 2-4 [if the superior parent company prepares the
consolidated annual report, then the undertakings defined under Points 2-4 shall be
qualified from the superior parent company's point of view].
(3) For the purposes of this Act:
1) "audit" means the subsequent control of the data of a financial year by the economic
entity or by the tax authority following approval of the annual report by the body so
authorized within the framework self-revision or review by the tax authority;
2) "findings of audit" means the errors and the impact of errors having an influence on
assets and liabilities, on profits or losses and on own capital, that are related to the
financial year (years) for which the books have been closed and which result from noncompliance with or misinterpretation of the relevant legal regulations or from the
commission of a prohibited or disallowed act.
3) "major error" means if, in the year when discovered by any form of audit, the total of
all errors (whether negative or positive) for a given financial year (separately for each
year) and the impacts thereof - increasing or decreasing the profit or loss or the equity exceeds the value limit set forth in the accounting policy. Errors shall be construed as
major in all cases if, in the year when discovered by audit, the aggregate amount of all
errors (whether negative or positive) for the same year and the aftereffects thereof increasing or decreasing the equity - exceeds 2 (two) per cent of the balance sheet total
of the year audited, or 500 million HUF, if such 2 per cent of the balance sheet total
exceeds 500 million HUF;

4) "minor error" means if, in the year when discovered by any form of audit, the total of
all errors (whether negative or positive) for a given financial year (separately for each
year) and the impacts thereof - increasing or decreasing the profit or loss or the equity does not exceed the value limit of major errors as specified in Point 3;
5) "error corrupting true and fair view" means when the aggregate amount of major
errors and the impact thereof substantially alters the amount of own funds - in the
manner and to the extent defined in the accounting policy - which then renders the
financial and earnings figures misleading after being published. An error shall be
construed as corrupting true and fair view when it alters (increases or decreases) by 20
per cent or more the own funds shown in balance sheet of the financial year preceding
the year when discovered by audit.
(4) For the purposes of this Act:

1) "intermediation" means when an economic entity purchases a service in his own

name as agreed by contract with a third party (principal), in part or in whole as
stipulated, and such service is resold (re-invoiced) in an unaltered state; for the
purposes of intermediation, the intermediary is both the buyer and seller of the service
for the purchased service is mediated in part or in whole under contract with the
principal, which expressly stipulates the prospect of intermediation to be invoiced upon
performance, notably that the intermediary provides - in addition to his own his services
- the service he has purchased in an unaltered state, however not necessarily at the
same price;
2) "basic research" means systematic study and investigation in some field of
knowledge, whose fundamental purpose is to discover or establish facts or principles
without any specific goal in terms of application or usage;
3) "applied research" means systematic study and investigation primarily to obtain
concrete, practical knowledge in a specific field;
4) "experimental development" means the systematic application of knowledge
obtained through research and improved by experience, whose purpose is to create
new materials, products and structures, to implement new technologies, systems and
services or to achieve substantial improvements in those already existing or
implemented;
5) "useful economic life" means the duration over which an economic entity is allowed
to depreciate an asset prorated by a predetermined time or performance schedule and
charged to its profit and loss account;
a) "useful economic life" means an estimated period over which the economic entity is
likely to use an asset in view of its physical wear (number of shifts, typical
circumstances of an activity, material properties of the asset), market obsolescence
(changes in technology, market demand) and legal and other restrictive factors in
connection with the use of the asset, or
b) "useful economic life" means a period determined in view of production capacity,
feasible performance or other uniform factors, during which period the economic entity
is able to achieve the prior with the use of the depreciable asset;
6) "residual value" means the estimated value of an asset which can be realized at the
end of its useful economic life, as determined at the time when commissioned or placed
into operation based on the information available as consistent with its useful economic
life. The residual value can be zero if its estimated value is insignificant;
7) "payments on account and tangible assets in course of construction" means the
purchase, creation and production of a tangible asset, commissioning of a tangible
asset, the activities performed up until the asset is placed into operation (shipping,
customs formalities, mediation, foundation work, commissioning, and all activities
performed in connection with the acquisition of the asset, such as planning,
preparations, execution, soliciting a loan, contracting insurance etc.); any operation for
the expansion, conversion, transformation of an asset or to increase the useful life
and/or capacity of an asset shall also be included in this category, including all other
above-specified associated activities;

8) "renovation" means activities aimed to restore the original condition (capacity,

precision) of a worn-out tangible asset, a recurring operation by which the useful life of
an asset is decidedly improved, its original condition and/or capacity is restored in full or
almost in full, the quality of manufactured products or the use of the asset is
significantly improved, thus the additional expenses allocated for renovation will
produce economic benefits in the future; modernization also qualifies as renovation if it
results in improvements in the asset's reliability, production capacity, usefulness or
profitability by the implementation of modern technologies to replace or alter certain
parts or components of the tangible asset; a tangible asset is to be renovated when, in
spite of routine and regular maintenance, its condition has deteriorated (wear and tear
of structural elements) to the extent where normal use is no longer feasible; the
completion of neglected and accumulated maintenance procedures at the same time
shall not be construed renovation, irrespective of the magnitude of expenses;
9) "maintenance" means a routine procedure consisting of repairs and corrections so as
to preserve the condition in order to increase the service life of an asset in operation,
including systematic preventive maintenance, major overhaul procedures performed
regularly but at greater intervals, and all repair and upkeep activities which are required
for safe and reliable operation of the asset and which frequently repair regular wear and
tear;
10) "bad debt" means a claim
a) that cannot be recovered from the debtor by execution, or that can be recovered only
in part (if the execution procedure fails to provide satisfaction in itself and if execution is
suspended, the fact that the claim cannot be recovered can be presumed under the
principle of prudence, if it is supported by a report on the failure of attachment),
b) that was cancelled by the creditor within the framework of bankruptcy or liquidation
proceeding or debt consolidation of local governments,
c) for which there is no cover according to the written certificate (statement) issued by
the receiver,
d) that is not satisfied upon conclusion of a liquidation or debt consolidation procedure
by the asset(s) received at a value specified in the proposal on the appropriation of
assets,
e) that cannot be feasibly enforced, namely the amount presumed to be recovered is
not likely to cover the costs of execution (execution creates or increases losses), or the
debtor is not at the address available and cannot be located, and efforts to locate the
debtor did not produce any results as "documented",
f) that cannot be enforced in a court of law,
g) that has expired under the term of limitation in accordance with the legal regulations.
Failure to recover a debt and the amount involved shall be substantiated. When
declaring a foreign exchange claim irrecoverable, the provisions of foreign exchange
regulations shall be duly observed.
(5) For the purposes of Act:
1) "goodwill" means
a) in terms of the acquisition of a company (when the buyer takes over the assets and
liabilities of the acquired company, its business locations and store chain), the
difference between the consideration payable and the market value of the assets, less
the value of liabilities assumed, established according to the evaluation method defined
in this Act, if the consideration paid is higher,

b) in terms of the acquisition of a company (when the buyer acquires the shares of the
company in question whereby to gain direct controlling influence, and the shares of the
company are listed and/or traded in the stock exchange), the consideration paid for the
shares of the company is substantially higher than the market value of such shares, the
positive differential between the two,
c) in terms of the acquisition of a company (when the buyer acquires the shares,
participations and other holdings in the company in question whereby to gain direct
controlling influence, and the shares of the company are not listed or traded in the stock
exchange), the consideration paid for the shares participations and other holdings in the
company is substantially higher than the value of the capital, established based on the
assets and liabilities of the company according to the evaluation method defined in this
Act, the positive differential between the two
d) in terms of transformation, if, according to this Act, the economic entity is entitled to
revaluation of assets, and the value of holdings is determined by the cash value of the
business or its income producing capacity, and the aggregate value of the company's
holdings and liabilities is more than the aggregate market value of the individual assets,
the positive differential constitutes goodwill;
2) "negative goodwill" means
a) in terms of the acquisition of a company (when the buyer takes over the assets and
liabilities of the acquired company, its business locations and store chain), if the
consideration paid is lower than the market value of the assets, less the value of
liabilities assumed, established according to the evaluation method defined in this Act,
and this difference remains after proportionally decreasing the real value of the
acquired intangible assets, tangible assets and stocks, the remaining surplus
constitutes negative goodwill,
b) in terms of the acquisition of a company (when the buyer acquires the shares of the
company in question whereby to gain direct controlling influence, and the shares of the
company are listed and/or traded in the stock exchange), the consideration paid for the
shares of the company is substantially lower than the market value of such shares, the
differential constitutes negative goodwill,
c) in terms of the acquisition of a company (when the buyer acquires the shares,
participations and other holdings in the company in question whereby to gain direct
controlling influence, and the shares of the company are not listed or traded in the stock
exchange), the consideration paid for the shares, participations and other holdings in
the company is substantially lower than the value of the capital, established based on
the assets and liabilities of the company according to the evaluation method defined in
this Act, the differential constitutes negative goodwill,
d) in terms of transformation, if, according to this Act, the economic entity is entitled to
revaluation of assets, and the value of holdings is determined by the cash value of the
business or its income producing capacity, and the aggregate value of the company's
holdings and liabilities is lower than the aggregate market value of the individual assets,
and this difference remains after proportionally decreasing the real value of the
intangible assets, tangible assets and stocks listed in the source and application of
funds statement, the remaining differential constitutes negative goodwill;
3) "direct controlling influence" means when a shareholder or member controls more
than three quarter of the voting rights in a company;

4) "deed of foundation" means the instrument prescribed by law for the foundation of an
economic entity, such as the articles of incorporation, charter, bylaws or an agreement
between the owners titled otherwise.
(6) For the purposes of this Act:
1) "balance sheet preparation date" means a date following the balance sheet date of
the financial year, which is determined in relation to the various balance sheet items, up
until which the evaluations necessary for presenting a true and fair view of the financial
situation can and must be carried out;
2) "securities signifying a creditor relationship" means all printed or dematerialized
securities, or instruments which signify a right and which are deemed securities by law,
in which the issuer (debtor) acknowledges that a certain amount of money has been
placed at its disposal and that it commits itself to repaying the amount of the principal
(loan) and the agreed interest or other returns, as well as to performing any other
predetermined services, when applicable, to/for the holder of the securities (creditor) on
the date and in the manner stipulated. This includes bonds, treasury bills, deposit
certificates, treasury notes, trust bonds, savings notes, mortgage bonds, bills of lading,
warehouse warrants, dockets and lien warrants, compensation notes, and investment
notes issued by fixed term investment funds;

3) "share certificate" means all printed or dematerialized securities, or instruments

which signify a right and which are deemed securities by law, in which the issuer
acknowledges that a certain amount of money, or non-financial assets whose value is
determined in money, has been placed at its disposal and that it commits itself to
provide predetermined financial and other rights to/for the holder of such securities.
This, in particular, includes stocks, partnership shares, proprietary shares, share notes,
contribution notes, investment notes issued by unlimited term investment funds, venture
capital notes and venture capital shares;
4) "discount securities" means non-interest bearing securities signifying a creditor
relationship, which are issued under par value and redeemed at par value on maturity;
5) "purchased inventories" means stock in hand [raw materials, additional materials,
fuel and combustibles, spare parts, assets as per Paragraph a) of Subsection (3) of
Section 28], goods (commercial inventories, refundable packaging, intermediated
services), and advance payments on inventories;
6) "self-manufactured stocks" means work in progress, intermediate, semi-finished and
finished products, animals for breeding and fattening and other livestock;
7) "FIFO method" (First In First Out) means when the asset that was purchased
(manufactured) first is the sold (used) first, consequently the items of assets that remain
at the end of a period are the ones purchased (manufactured) last.
(7) For the purposes of this Act:
1) "contracted services" means all services other than intermediation and other service
activities not elsewhere classified, in particular travel operator, shipping and loading,
warehousing, packing, rental services, hired labor, maintenance, postal and
telecommunications services, laundry and dry cleaning, consignment activities, agency,
education and advanced training, advertising and promotional services, market
research, publishing of books and magazines etc., hospitality services, restaurant and
catering, research and experimental development, planning and design services,
general contracting, auditing and accounting services;
2) "other service activities" means financial, investment, insurance, regulatoryadministrative and other regulatory services;

3) "other staff costs" means payments made by the employer to the employee, other
than wages and salaries, whether required by law or based on the employer's own
decision. Included in this category are: royalties, rental allowances, home building
assistance (including interests and handling charges), meal allowances, commuting
allowances, anniversary premiums, reimbursements for employee commitments,
income supplement to miners, awards, other benefits in kind, income supplement to
incapacitated employees, sick leave compensation, employer's contribution for sick-pay
and sick-pay supplement, insurance premiums paid by employer for employee's
accident, life and pension insurance policies, employer's membership contribution paid
to voluntary funds, membership supplement paid by employer to private pension funds,
employer's share of and contribution to personal income tax payments, welfare and
cultural expenses, severance pay, employer's contribution to early retirement pension
benefits, furthermore, payments to employees and workers such as per diem,
separation allowances, costs reimbursed on the basis of legal regulations, personal
basic salary paid following discharge from military or civil service, invention fees, patent
(8) For the purposes of this Act:
1) 'stock exchange, financial futures, options and spot transactions' mean the terms
defined as such in Act CXI of 1996 On the Securities Trading, Investment Services and
Stock Exchange (hereinafter referred to as 'SecA');
2) open position, clearing house, central securities account, securities account, client
account, dematerialized securities, exchange cash account, dealer, investment
consultant, and portfolio management' mean the terms defined as such in SecA;
3) 'financial instrument' means the stock exchange products defined in SecA as well as
securities, foreign exchange, options and their derivatives;
4) "settlement price" means the price (market value) determined and announced by the
stock exchange for each day of trading for forward stock exchange products, based on
which the financial liabilities and receivables of investment firms are calculated subject
to daily margin requirements;
5) "over-the-counter (OTC) futures transaction" means the buying and selling of goods
or financial instruments at a predetermined price (contract price), exchange rate and
quantity to be delivered at a future date as contracted (on maturity, if it exceeds the
period defined in Point 9) on the free market;
6) over-the-counter (OTC) options' means those transactions defined as such in SecA
that are concluded on the free market for commodities or financial instruments;
7) "swap (currency, capital, interest)" means a complex agreement for the exchange of
a financial instrument which, in general, consists of a spot transaction and a futures
transaction, and/or several futures transactions and, in general, it results in future cash
flow exchanges;
8) "interest-rate swap" means the exchange of fixed rate and variable rate - adjusted to
market rates and to certain conditions - interest on principal at specific intervals;
9) "over-the-counter (OTC) spot deal" means a securities sale or exchange transaction
completed within 8 working days of being concluded, or within 2 working days thereof
for currency;
10) "hedging transaction" means futures, options, swap or spot transactions concluded
for the purpose of managing risk, whose projected profit or interest income serves to
cover the risk associated with an open position, expected price or interest gain arising
from a different transaction or set of transactions (hedged transactions). In terms of size
the result of the hedging transaction and the result of the hedged transaction are profit
and loss sums which are identical or approximately identical, of opposite sign, have a
high probability of being realized, exhibit close correlation to each other and offset each
other;

11) "repurchase agreement (placement)" means when a credit institution, financial firm
or a client ('pledger') transfers its own on-balance-sheet assets, such as bills of
exchange, receivables or securities (exclusive of currencies), to another credit
institution, financial firm or a client ('pledgee') under agreement for the pledgee to return
such assets - in respect of serial securities, they must be of the same series, same
quantity and face value - to the pledger at (by) a later date stipulated in the agreement,
at a predetermined price and under the conditions described in Paragraphs a) and b);

a) "authentic repurchase agreement (placement)" means when the pledgee agrees to

return the assets at a predetermined date or at a date to be specified by the pledger;
b) "fictitious repurchase agreement (placement)" means when the pledgee is entitled to
return the pledged assets at the selling price, or at another price in accordance with
different conditions as contracted at a predetermined date or at a date of pledgee's
future choice, and the pledger is to accept the assets under such conditions. When the
pledged assets are returned, and accepted, by agreement between the pledger and the
pledgee upon occurrence of a forward condition at the selling price or at a price
mutually determined by parties shall also be construed a fictitious repurchase
agreement;

12) "electronic money" means the term defined as such in the Government Decree on
the Issue and Use of Electronic Payment Instruments;
13) "financial leasing" means when a contract between the lessee and lessor for the
lessor to purchase an asset selected by the lessee which, however, remains the
property of the lessor, and to surrender use and possession of it to the lessee for the
contracted term and for payments of lease charges, whereby the lessee bears all
ensuing expenses and risks and is entitled to collect any and all proceeds in connection
with the leased item. At the end of the lease term the lessee (or another party of
lessee's choice) either acquires - or chooses to acquire - ownership of the leased item,
with or without paying the residual value, or the lessee is granted right of first refusal,
furthermore, the lessee may waive these rights prior to termination of the contract;

14) "contingent liability" means a commitment generally towards a third party that exists
on the balance sheet date, but whether it is included as a balance sheet item is subject
to some future event. This includes, in particular, sureties, options (including buyers'
and sellers' commitments concerning buyers'/sellers' options), guarantee commitments,
fictitious repurchase agreements, bill guarantee commitments, and potential
commitments in connection with pending lawsuits;
15) "commitment" means an irrevocable commitment that already exists on the balance
sheet date, however the relevant contract has not yet been fulfilled, therefore it cannot
be included in the balance sheet. This includes, in particular, futures transaction and
commitments arising from the forward part of swaps. Not included are overhead and
other recurring expenses;
16) "Subordinated assets" means a claim or a security signifying a creditor relationship
that is regarded as a subordinated liability at the debtor or the issuer of the security, and
which is to be released or settled after the other creditors are satisfied if the debtor or
issuer of the security is adjudicated in bankruptcy or liquidation;

17) "currency cross rate" means the exchange rate published by the National Bank of
Hungary for the two currencies in question calculated from the official exchange rates in
effect for the day (cross ratio of the two currencies).
Chapter II
REPORTING AND BOOK-KEEPING
Reporting Obligation
(1) Economic entities shall prepare an annual report - in the Hungarian language - on
their operation, as well as their financial and earnings positions, supported by an
accounting system prescribed in this Act, following the closing of the books pertaining to
the financial year.
(2) The annual report specified under Subsection (1) must give a true and fair view of
the holdings of the economic entity and its contents (assets and liabilities), of its
financial standing and profit or loss.
(3) Further information must be provided in the notes on the accounts, if the information
prescribed by this Act and proper application of accounting principles prove to be
inadequate to give a true and fair view in the balance sheet and in the profit and loss
account.
(4) Any deviation from the provisions of this Act shall be allowed only in exceptional
cases and upon the consent and written confirmation by the auditor, if, under the given
circumstances, application of the relevant provisions of this Act [including presentation
in the notes on the accounts as defined in Subsection (3)] fails to provide the true and
fair view described in Subsection (2) above. All such deviations must be indicated, and
explained, in the notes on the accounts, with any impact on the financial situation and
on profit or loss duly illustrated.
-5
The reporting obligation of government agencies, their bookkeeping obligation in
support of the annual account, and the special terminology to be applied in their annual
reports and the accounting system shall be governed by a government decree on the
basis of this Act and in due observation of the provisions laid down in the Act on the
State Budget.
(1) The accounting system and the annual reporting of the National Bank of Hungary, of
credit institutions, financial companies, investment firms and insurance companies shall
be governed by a government decree.
(2) The special regulations pertaining to the reporting obligation of other organizations,
their bookkeeping obligation in support of the annual account shall be governed by a
government decree on the basis of the relevant legal regulation and of this Act.
(3) The bookkeeping and reporting obligation of health, social and educational
institutions founded by economic entities and of natural persons shall be established by
the founding organization under the provisions of the relevant legal regulation and of
this Act on condition that such new organizations must be classified under Points 2-4 of
Subsection (1) of Section 3 in accordance with their legal personality.
(1) The government decrees referred to in Sections 5-6 shall contain the special
regulations, pertaining to the organizations indicated, which are not consistent with the
regulations otherwise applicable to undertakings in consequence of other legal
provisions, and are not in contradiction with the basic principles of this Act. The legal
provisions which are not affected by any government decree shall apply to the
organizations defined under Sections 5-6, in addition to the special conditions decreed
by the Government.
(2) Sections 17-158 of this Act contain the provisions applicable to undertakings, which
are to be applied also by the organizations specified in the government decrees
referred to in Sections 5-6 in due observation of the provisions decreed by the
Government.

(1) The type of the annual report is specified in accordance with the amount of annual
net sales revenues, the balance sheet total, the number of employees, and the limits
thereof.
(2) The following types of annual reports shall be applied:
a) annual report,
b) simplified annual report,
c) consolidated annual report,
d) simplified report.
(3) With the exception laid down in Subsection (4), undertakings shall maintain doubleentry bookkeeping, based on which to prepare their annual report provided for in
Subsection (2).
(4) Unless otherwise prescribed by law, school co-operative groups, working groups
with legal entity and unincorporated business associations are allowed to file simplified
reports - supported by single-entry bookkeeping as defined in Paragraph d) of
Subsection (2) - if subject to simplified reporting at the date of entry into force of this
Act, provided their annual net revenue from entrepreneurial activity does not exceed
HUF 50 million in two consecutive years, regardless of the number of employees
employed and of the balance sheet total.
(1) Undertakings keeping double-entry books, with the exceptions set forth in
Subsection (2), are subject to annual reporting and shall prepare business reports.
(2) Undertakings keeping double-entry books may prepare a simplified annual report if,
on the balance sheet date in two consecutive years, two of the following three sizerelated indices do not exceed the following limits:
a) the balance sheet total does not exceed HUF 150 million,
b) the annual net sales revenues do not exceed HUF 300 million,
c) the average number of employees in the subject year does not exceed 50 persons.
(3) The provisions of Subsection (2) above may not be applied by share companies,
consolidated undertakings and by the Hungarian branch offices of foreign-registered
companies.
(4) Undertakings whose financial year differs from the calendar year pursuant to
Subsections (2)-(3) of Section 11 shall not be allowed to file a simplified annual report.
With the exceptions set forth in Sections 116-117, any undertaking that is construed a
parent company under Point 1 of Subsection (2) of Section 3 in its relationship with one
or several undertakings shall prepare both a consolidated annual report and a
consolidated business report.
Financial Year
(1) Financial year means the period for which the report is to be prepared. With the
exceptions set forth in Subsections (2)-(13), the financial year shall coincide with the
calendar year.
(2) The financial year may differ from the calendar year
a) for the branch offices of foreign-registered companies, if it is different for the foreignregistered company as well;
b) for the consolidated subsidiaries of foreign parent companies - exclusive of credit
institutions, financial firms and insurance companies - and for subsidiaries of such
subsidiaries, if it is different for the foreign parent company or for the consolidated
report of such foreign parent company as well.

(3) The balance sheet date of a financial year may be changed after three financial
years, for which an annual report has been filed, or if the parent company is succeeded
in due observation of the provisions of Subsection (2) and if deed of foundation is
amended accordingly. In this case, the notes on the annual account closed on the new
balance sheet date shall contain fundamental figures of the balance sheet and the profit
and loss account of the previous financial year for comparison with the current balance
sheet and profit and loss account.
(4) With the exceptions set forth in Subsections (5)-(13), the duration of a financial year
shall be 12 months.
(5) The financial year of newly-founded undertakings shall commence on the date of
foundation (the date when the deed of foundation is signed, or sealed and notarized or
when registered in the Register of Companies), and shall end on the date when its
application for registration is rejected or the company registration procedure is
terminated - such construed as the balance sheet date - irrespective of the duration
involved (pre-company period).
(6) The financial year may be less than 12 months for the pre-company period and for
the following financial year, furthermore, or when switching from a calendar year for a
financial year that differs from the calendar year, or from a financial year to a new
financial year.
(7) The financial year of an undertaking that is terminated due to transformation shall
commence on the balance sheet date of the previous financial year and shall end on
the date when said transformation is registered by the Court of Registration - such
construed as the balance sheet date.
(8) The financial year of an undertaking established through transformation shall
commence on the date when said transformation is registered by the Court of
Registration and shall end on the day designated by the undertaking as the end of the
financial year under the conditions laid down in Subsections (1)-(3) - such construed as
the balance sheet date.
(9) In terms of the data indicated in the report, when converting from HUF to a foreign
currency, from a foreign currency to HUF or from one foreign currency to another, also
in the case if transformation is affected in a manner that is not regulated in the Act on
Business Associations, the length of the financial year may be defined under
Subsections (5)-(8), whereby the balance sheet date shall be the date of
transformation.
(10) The financial year of an undertaking that is liquidated or dissolved shall commence
on the balance sheet date of the previous financial year and shall end on the day
preceding the date when the liquidation or dissolution procedure - such construed as
the balance sheet date - begins. If the liquidation or dissolution procedure is concluded
without having the undertaking terminated, the financial year following conclusion of the
procedure shall commence on the day following the date when the resolution therefore
becomes operative and shall end on the day designated by the undertaking as the end
of the financial year, under the conditions laid down in Subsections (1)-(3), such
construed as the balance sheet date.
(11) The period of liquidation shall be construed a financial year, regardless of its
duration.
(12) The period of voluntary dissolution is, in general, one financial year. If the
procedure is not concluded within 12 calendar months, the length of the financial
year(s) under the dissolution procedure shall be 12 months, while the last financial year
may be less than 12 calendar months.

(13) The consolidated annual report of a parent company shall be prepared for the
financial year covered by the annual report of the parent company. If the financial year
of the subsidiaries of the parent company differs from the financial year covered by the
parent company's annual report, the financial year of the consolidated annual report
may be the same as that used by the subsidiary of the highest import, or by the majority
of the subsidiaries.
Book-keeping Obligation
(1) Bookkeeping is the activity where an economic entity keeps records, on a
continuous basis, of the events occurring in the course of its activity, and affecting its
financial and earnings position, and closes such registers at the end of the financial
year, in accordance with the rules defined in this Act.
(2) With regard to the provisions contained in Sections 159-169 and in due observation
of the accounting principles, bookkeeping may only be performed in the systems of
single-entry and double-entry bookkeeping in the Hungarian language.
(3) With the exceptions set forth in Subsection (4), all undertakings, the National Bank
of Hungary, and the organizations referred to in Sections 5-6, if so prescribed by
government decree, shall keep double-entry books.
(4) Undertakings preparing a simplified report in accordance with Subsection (4) of
Section 8 shall keep single-entry books. The organizations referred to in Sections 5-6
may keep single-entry books, if so allowed by government decree.
(1) An undertaking keeping single-entry books may, at its own discretion, switch over to
double-entry bookkeeping as of 1 January of any year. An undertaking shall switch to
double-entry bookkeeping as of 1 January of the second year following the year in
which it no longer meets the condition defined in Subsection (4) of Section 8 in respect
of the preparation of simplified reports in two consecutive years.
(2) The undertakings referred to in Subsection (4) of Section 8, if they keep doubleentry books at the date of entry into force of this Act, may not switch to single-entry
bookkeeping following the entry into force of this Act.
Accounting Principles
(1) The basic principles defined in Sections 15-16 shall be enforced when making the
report and in the course of bookkeeping.
(2) The basic principles may be departed from only in the manner regulated in this Act.
(3) On the basis of the basic principles and valuation rules defined in this Act, an
accounting policy best fitting the characteristics and circumstances of the undertaking
shall be formed and put in writing, which shall specify the methods and means of
implementing this Act.
(4) Within the framework of the accounting policy, amongst other things, those rules,
regulations and methods characteristic of the undertaking shall be specified in writing,
which establish what the undertaking considers essential, significant or insignificant
from an accounting point of view, and also determines the selection and qualification
criteria for the undertaking to employ along with the conditions under which to do so,
and the reasons because of which the applied routine is to be changed.
(5) Within the framework of the accounting policy
a) the regulations and procedure of stocktaking assets and liabilities;
b) the regulations for the valuation of assets and liabilities;
c) the internal regulations of calculating prime costs;
d) the cash management regulations
shall be identified
(6) Any undertaking preparing a simplified report or a simplified annual report and
undertakings that do not reach the value limit contained in Subsection (7) shall be
exempted from the obligation laid down in Paragraph c) of Subsection (5).

(7) Should in any financial year, the sales reduced by the purchase value of the goods
sold and the value of intermediation, that is, net sales revenues exceed HUF 1 billion,
or should the total of costs as per any type of cost exceed HUF 500 million, as of the
start of the following financial year, the prime cost (Section 51) of self-manufactured
stocks and services rendered shall be determined according to the post-calculation
method prescribed by internal regulations for prime cost calculation. No forward
exemption shall be granted from this obligation under any circumstances, even if the
relevant conditions are satisfied.
(8) New economic entities are required to draw up the accounting policy described
under Subsections (3)-(4) and the regulations to be drafted according to Subsection (5)
within 90 days of the date when founded. If any legal regulation pertaining to
accounting is amended, it shall be implemented within 90 days of its entry into force.
(9) Having the accounting policy drafted and amended shall be the responsibility of the
person who is authorized to represent the economic entity.
(1) When making the report and in the course of bookkeeping, it shall be assumed that
the economic organization will be able to maintain its operation also in the foreseeable
future, will be able to continue its activity, and the termination of or a considerable
decrease, for any reason, in the operation is not expected (principle of going concern).
(2) An economic entity shall enter in its books all the economic events, the effect of
which on the assets and liabilities, as well as on the profits in the subject year are to be
shown in the report, including the economic events which pertain to the financial year in
question that became known after the balance sheet date but before closing, as well as
the ones generated by the economic events of the financial year closed at the balance
sheet date that had not yet taken place prior to the balance sheet date but became
known prior to the closing date of the balance sheet (principle of completeness).
(3) Items entered in the books and contained in the report shall be such that they can
be found and proved in reality, and can also be verified by outside parties. The
valuation thereof shall take place in accordance with the valuation principles prescribed
in this Act, as well as with the relevant valuation procedures ("true and fair view"
principle).
(4) The bookkeeping and the report shall be prepared in a concise, comprehensible
form in accordance with this Act (principle of clarity).
(5) In respect of the contents and form of the report and bookkeeping supporting the
former, constancy and comparability shall be provided for (principle of consistency).
(6) The opening data of a financial year shall be identical to the corresponding closing
data of the previous financial year. In consecutive years the valuation of assets and
liabilities, and the assessment of profit of loss may only change in accordance with the
rules defined in this Act (principle of continuity).
(7) When defining the profit or loss for a certain period of time, the recognized revenues
of the performance in the period concerned of the activities and costs (expenditures)
corresponding to such revenues shall be taken into account, regardless of their
financial settlement. The revenues and costs shall relate to the period in which they
were incurred for economic purposes (principle of matching).

(8) No profits may be indicated if the financial realization of the revenues and incomes
is uncertain. In the course of defining the profit or loss in the subject year, any
foreseeable risks and probable losses may be taken into account by entering the losses
in the books and creating reserves even if they only became known between the
balance sheet date and the closing date of the balance sheet. Depreciation and losses
in value shall be accounted for, regardless of whether there is a profit or a loss in the
subject year (principle of prudence).
(9) With the exceptions laid down in this Act, revenues and costs (expenditures), and
receivables and liabilities may not be accounted for against one another (principle of
grossing up).
(1) Assets and liabilities shall be entered and evaluated item by item in the course of
bookkeeping and preparing the report (principle of item-by-item valuation). When
preparing the report - on the basis of Subsections (3)-(5) and of Subsection (3) of
Section 46 - the principle of item-by-item valuation may particularly prevail in the cases
specified by this Act.
(2) The consequences of economic events concerning two or more financial years shall
be accounted for among the revenues and costs of the period in question in the
proportion in which they are incurred between the underlying period and the period of
realization (principle of accruals).
(3) In the report and in the course of keeping books, economic events and transactions
shall be shown and accounted for in line with their actual financial contents, and in
harmony with the basic principles and relevant provisions of this Act (principle of
substance over form).
(4) Any information shall qualify as essential from the point of view of preparing the
report, the omission or erroneous inclusion of which within reasonable limits influence
the decision of those applying the data of the report (principle of importance).
(5) The usefulness (utility) of any information published in the report (in the balance
sheet, the profit and loss account, the notes on the accounts) shall be commensurate
with the costs of producing that information (principle of cost-benefit).
(6) For the entities filing simplified report, the special rules concerning the
implementation of accounting principles are contained in Subsection (1) of Section 100.
Chapter III
ANNUAL REPORT
General Rules Concerning the Annual Report
(1) An undertaking keeping double-entry books shall prepare an annual report on the
financial year described under Section 11, with a balance sheet date of the last day of
the year, or may, if the conditions prescribed in Subsection (2) of Section 9 prevail,
prepare a simplified annual report.
(2) The provisions of simplified annual reports deviating from those of annual reports
are contained in Sections 96-98.
The annual report shall give a true and fair view of the financial and earnings position of
the undertaking, as well as of any changes therein. It shall contain all assets, equity,
reserves, and liabilities (considering all accrued and deferred items as well), and all
revenues and expenditures during the period in question, the after-tax profit and the
balance sheet profit or loss figure, and the data and explanation which are necessary to
give a true and fair view of the actual financial situation of the undertaking, as well as
the results of its operation.
(1) The annual report is composed of the balance sheet, the profit and loss account and
the notes on the accounts. A business report shall also be prepared concurrently with
the annual report.

(2) The comparability of the annual reports of consecutive financial years shall be
provided for by the structure, division and contents of the balance sheet and the profit
and loss account, as well as by the constancy of the valuation principles and
procedures of balance sheet items.
(3) For each item in the balance sheet and in the profit and loss account, the
corresponding figures of the previous financial year shall be indicated next to the item,
and if such figures are not comparable, this lack of comparability shall be explained in
the notes on the accounts. If an audit identifies any major error(s) in the report(s) of
previous year(s), then any modifications which were discovered, were not contested,
were not appealed against and became operative prior to the balance sheet preparation
date shall be shown for each item of the balance sheet and the profit and loss account
next to the data of the previous year, and shall not constitute a part of the profit and loss
account data in the year under review. Accordingly, data of the previous financial year,
modifications relating to closed year(s), and the data of the year under review shall be
indicated in separate columns in both the balance sheet and the profit and loss
account.
(4) If an asset or liability can be entered under several items of the balance sheet, and if
the classification of a certain asset or liability changes from one financial year to the
next, the solution applied shall be defined in the notes on the accounts with figures and
reference to specific items for the purpose of explaining the connection and
comparability.
(1) The annual report shall be prepared in the structure defined by law and at least in
the prescribed breakdown, the items defined in Schedules No. 1-3 in the sequence
specified in observation of the rules for further breakdown or consolidation, shall be
supported by documentation, shall be based on the figures of the duly kept doubleentry books, and shall be prepared in a clear and concise form in the Hungarian
language.
(2) Figures in the annual report shall be provided, with the exception set forth in
Subsection (3), in HUF 1,000. If the balance sheet total in the annual report of an
undertaking is more than one hundred billion HUF the figures shall be provided in HUF
million.
(3) Free zone companies, including those construed nonresidents by the Act on Foreign
Exchange, shall prepare their annual reports and keep their books in the Hungarian
language, in the convertible currency defined in their deeds of foundation. Figures shall
be provided in the foreign exchange units given in the official exchange rates of the
National Bank of Hungary.
(4) The balance sheet, the profit and loss account and the notes on the accounts,
forming parts of the annual report, shall be signed by the undertaking or the person
entitled to represent the undertaking, indicating the place and date thereof.
Interim Financial Statement
(1) If an interim financial statement is required to be filed by law, as a prerequisite for
paying dividends, such statement shall be completed according to the provisions
pertaining to the financial statement of the report prescribed in this Act.
(2) The interim financial statement shall be completed on the basis of analytical and
ledger records for the balance sheet date specified by the undertaking, in observation
of the regulations on the end of the financial year assessment of balance sheet items,
backed up by a profit and loss statement and an inventory, and in a manner allowing for
subsequent control.
(3) The inventory shall include the data, from the analytical and ledger records, on
assets and sources for the accounting date of the financial statement, and any
adjustments (extraordinary depreciation, losses in value accounts, reserves, accrued
and deferred items) to be applied during the end of the financial year assessment along
with the calculations in support of such corrections.

(4) Relative to the accounting date of the interim financial statement, the analytical and
ledger records may not be closed, as they are to be continued without interruption. The
adjustments, described in Subsection (3), pertaining to the assessment of balance
sheet items may not be included in the analytical and ledger records, as such
adjustments may be considered for the interim financial statement only.
Breakdown of Balance Sheet, Contents of Items
(1) The breakdown of the balance sheet, both versions "A" and "B", are contained in
Schedule No. 1. Undertakings may select either version. However, when not using the
version in two consecutive financial years, the undertaking must ensure comparison
between the date of the subject year and the date of the previous financial year. The
reasons for switching from one version to the other shall be stated in the notes on the
accounts.
(2) Balance sheet items as described in Schedule No. 1 may be further itemized. New
items may be added if their content requirements are not covered by either of the items
defined in this Act, in terms of description and content. In this case the new item must
be elaborately presented in the notes on the accounts with the reasons also stated.
(3) In the balance sheet illustrated in Schedule No. 1 the items indicated by Arabic
numerals may be merged within the same asset or liability category indicated by a
Roman numeral, if
a) the amount they represent are negligible for the purposes of true and fair view,
b) it benefits the principle of clarity,
c) the details of the merged items and the reasons therefore are indicated in the notes
on the accounts.
(4) Items associated with an affiliated undertaking may not be merged pursuant to
Subsection (3).
(5) Items marked by Arabic numerals need not be indicated in the balance sheet if they
contain no data for the subject year nor for the previous financial year.
(1) Invested assets and current assets, which are held or used by the undertaking for its
operations (not including leased assets), shall be shown in the balance sheet as assets,
regardless of whether the undertaking gains ownership of such assets upon the
satisfaction of certain conditions prescribed by law or stipulated in the contract.
Deferred expenses and accrued income shall also be shown as assets.
(2) As regards trust corporations, assets which are state property and are entrusted to
the trust corporation shall be shown under assets in the balance sheet. These assets
must be illustrated in the notes on the accounts, broken down by balance sheet items.
(3) Assets received within the framework of financial leasing shall be shown in the
assets category, as well as payments on accounts for the improvement and renovation
of assets that are rented (received for use) and the value of assets acquired or created
on the basis of concession contracts.
(4) Assets shall be listed among invested assets or current assets on the basis of their
purpose and utilization.
(5) If the utilization or purpose of an asset is modified after it is classified according to
Subsection (4), because the asset ceases to serve the relevant activities or operations,
or vice versa, its classification shall be changed, whereby an invested asset must be
reclassified as a current asset, or vice versa.
(1) Those assets shall be classified as invested assets, the purpose of which is to serve
the undertaking's activities and operations on a long-term basis, for a period of no less
than one year.

(2) The category of invested assets shall consist of intangible assets, tangible assets
and financial investments.
(1) Assets other than tangible assets (such as concessions and similar rights with the
exception of rights in immovables, intellectual products, goodwill), advances and
prepayments on intangible assets and value adjustments of intangible assets shall be
shown under intangible assets.
(2) The capitalized value of formation/reorganization expenses and the capitalized
value of experimental development may also be shown under intangible assets
(3) The capitalized value of formation/reorganization expenses shall consist of the costs
incurred in connection with commencing or beginning the entrepreneurial activity, its
substantial expansion, restructuring or reorganization - which are not classified as
assets in course of construction or renovation - and which are likely to be recovered
following formation or reorganization, such as expenses invoiced by subcontractors and
costs incurred during operations, which are defined under Section 51 as direct prime
costs. Expenses related to the introduction of a quality assurance system are also
included in this category.
(4) The capitalized value of experimental development shall consist of the sums paid to
subcontractors as invoiced to achieve the purpose of the experimental development
and the costs of own activities incurred in the course of experimental development
procedures - defined under Section 51 as direct prime costs - which are likely to be
recovered during future use of the results produced by such activities, and which are
not included among other products that can be capitalized (such as intellectual
products, tangible assets, inventories) as they exceed the - estimated - market value of
the final product. The capitalized value of experimental development, when activated,
may not exceed the amount that is likely to be recovered by future profits it is presumed
to generate, following the deduction of further development-related expenses,
estimated production costs, or the direct prime costs of sales when applicable.

(5) The direct prime costs of experimental development that is already in progress but is
not concluded by the balance sheet date of the financial year may be shown as
capitalized value of experimental development. In this case the capitalized value of
experimental development includes not only the extra costs of experimental
development operations, but the direct prime costs of products that are to be shown
under inventories, tangible assets or intellectual products following the conclusion of
such operations, by decreasing the capitalized value of experimental development.
Costs of basic and applied research and the indirect and general costs of experimental
development may not be capitalized.
(6) Under intangible assets, concessions and similar rights shall include those acquired
rights which are not related to real property and are not classified as intellectual
products. This includes, in particular, lease rights, usufruct, concessions, gaming rights,
brand names, licenses and other rights which are not related to immovables.
(7) The following shall be shown under intellectual products: inventions, patents and
industrial design of assets protected under industrial law, copyrighted software
products, other intellectual property, assets without legal protection but monopolized
through secrecy; know-how and production technologies, trademarks, whether
purchased or created by the undertaking itself, and irrespective of whether or not used.
(8) In respect of the acquisition of a company, goodwill shall include the additional
payment defined in Point 1 of Subsection (5) of Section 3 that is performed in hope of
future economic benefits, and, as regards transformation, the sum determined under
such title.

(9) Advance payments to suppliers, excluding any pre-charged, deductible value added
tax, shall be shown under advances/prepayments on intangible assets.
(10) Under value adjustments of intangible assets only the difference between the
market value - in excess of the book value - and the book value (cost value decreased
by the amount of ordinary depreciation applied) may be shown for concessions and
similar rights and for intellectual products.
(1) Material assets (land, plots of land, forest, plantations, buildings, other structures,
technical equipment, machinery, vehicles, plant and business accessories, other
equipment, rights to immovables) and breeding stock that are commissioned or placed
into service shall be shown under tangible assets which serve the undertaking's
operations, directly or indirectly, on a permanent basis, furthermore, the advances and
prepayments for the acquisition of assets or for those in the course of construction, and
the value adjustments made on tangible assets.
(2) Land and other tangible assets attached permanently to land shall be shown under
land and buildings when put into use. Land and buildings shall include land, plots of
land, forests, plantations, buildings, separate building structures, other building
structures, non-operational properties, including any percentage of ownership in such,
also rights to immovables, whether purchased or created by the undertaking itself, and
whether realized on the undertaking's own property or on a leased property.
(3) Rights to immovables include, in particular, use of land, usufruct or use, lease rights,
easement rights, right of use received through payment of various contributions
prescribed by legal regulation as a prerequisite for the regular use of real property (such
as water and sewer development contributions, electricity development contributions,
gas infrastructure development contributions), and other rights related to real property.

(4) Power machines, equipment for power stations, instruments, tools, transport
equipment, communications equipment, computer and accessories, and the means of
railroad, road, water, and air transport which are dominant for the undertaking's
principle profile which are put into regular use and directly serve the undertaking's
operations shall be shown under plant and machinery and vehicles; also included are
the capitalized costs of improvements and renovations on leased equipment of the like.
(5) Other fixtures and fittings, vehicles shall include the fixtures and fittings, tools and
equipment and vehicles - when put into use - which are not shown under plant and
machinery and vehicles, and which directly serve the undertaking's operations. This
shall include, in particular, other plant (operational) equipment, fittings, equipment,
vehicles, office and administration equipment, non-operational equipment, fittings and
vehicles; also included are the capitalized costs of improvements and renovations on
leased equipment of the like.
(6) Animals which during breeding and husbandry operations generate isolated
products (progeny or other products of animal origin) shall be shown under breeding
stock, if the costs of husbandry are covered by the future sale of these products or by
other type of utilization (drawing, security services, horseback riding), irrespective of the
duration for which the undertaking benefits from these services.

(7) Payments on account and tangible assets in course of construction shall include the
cost value of tangible assets defined in Subsections (2)-(6), which are not
commissioned or put into use, and the (not yet capitalized) costs of the expansion,
conversion, transformation, improvement or renovation of tangible assets which are
already in operation.
(8) The sums, excluding any pre-charged, deductible value added tax, paid to suppliers
and importers, and payments for rights to immovables made to the seller of such rights
shall be shown under advance payments on assets in course of construction.
(9) Under value adjustments of tangible assets only the difference between the market
value - in excess of the book value - and the book value (cost value decreased by the
amount of ordinary depreciation applied) may be shown for the tangible assets defined
under Subsections (2)-(6).
(1) Assets (participations, securities, loans,) which have been invested by the
undertaking in another undertaking or have been transferred to another undertaking for
the purpose of gaining permanent income (dividends or interest) or an influencing,
directive or controlling option therein shall be shown under financial investments. Any
value adjustments in financial investments shall also be shown under financial
investments.
(2) Investments (stocks, partnership shares, capital contributions) in share certificates
ensuring long-term influence or control in undertakings pursuant to Point 7 of
Subsection (2) of Section 3 shall be shown under long-term participations in affiliated
undertakings.
(3) Long-term loans to affiliated undertakings shall include loans (including the
receivables from financial leasing contracts and from sales by installment or deferred
payment) and long-term bank deposits, in which the performance of payment in the
form of money or the closing of account is not due according to the agreement signed
with a debtor defined under Point 7 of Subsection (2) of Section 3 in the financial year
following the year under review.
(4) Other long-term participations shall include all investments in share certificates,
which are not included among the participations defined in Subsection (2), and which
serve the interests of the undertaking on a long-term basis.
(5) Long-term loans to independent undertakings shall include the loans and bank longterm bank deposits pursuant to Subsection (3), where the debtor is an independent
undertaking.
(6) Other long-term loans shall include the loans and long-term bank deposits pursuant
to Subsection (3), where the debtor is not affiliated.
(7) Securities signifying a long-term creditor relationship shall include securities
obtained for the purpose of investment, the maturity or redemption of which is not due
in the financial year following the subject year, and which the undertaking does not
intend to alienate in the financial year following the subject year.
(8) Under value adjustments of financial investments the difference between the market
value - in excess of the cost value - and the cost value of the participations may be
shown.
(1) Inventories, receivables which do not serve the undertaking's interests on a long
term basis, securities signifying a creditor relationship, share certificates and liquid
assets shall be shown under current assets.
(2) Inventories are assets serving the undertaking's activities, directly or indirectly, which
a) were acquired for the purpose of resale within the framework of regular (routine)
business operations, and which remain unaltered before sold (goods, packings,
intermediation), however, their value may change,

b) are in a specific phase of production prior to sale (work in progress, intermediate and
semi-finished products) or which are completed and are in the process of sale (finished
products),
c) are to be used for the production of products to be sold or during the provision of
services (raw materials).
(3) Inventories shall further include
a) the tangible assets (tools, instruments, equipment, fittings, work clothing, uniforms,
protective clothing) before put into use, and which serve the undertaking's activities for
a period of less than one year,
b) animals for breeding and fattening and other livestock, which increase in size and
weight in result of production (husbandry), irrespective of the duration for which the
undertaking benefits from such animals,
c) the assets reclassified under Subsection (5) of Section 23 from invested assets.
(4)The amounts, excluding any pre-charged, deductible value added tax, transferred or
paid to suppliers of materials or goods, to providers of mediated services or to importers
(in respect of import purchases), on such grounds shall be shown under advance
payments on inventories.
(1) Receivables are the payment claims expressed in money, arising lawfully from
various supply, work, service and other contracts which are related to the sale of
products, performance of services, the sale of securities signifying a creditor
relationship and share certificates, extension of loans, advance payments (including
dividend advances), including the other receivables described in Subsection (6), also
purchased receivables and receivables assumed without consideration and under other
titles, which have already been performed by the undertaking and have been accepted
and acknowledged by the other party.
(2) Receivables from the sale of products or provision of services, which have already
been performed by the undertaking and have been accepted and acknowledged by the
customer, and which are not included among the receivables specified in Subsections
(3)-(4) or the loans specified in Subsections (3), (5)-(6) of Section 27 shall be shown
under trade debtors.
(3) Receivables from affiliated undertakings shall include the claims defined under
Subsection (1), the debtor of which is an affiliated undertaking defined in Point 7 of
Subsection (2) of Section 3, and which are not included among the loans specified in
Subsections (3), (5)-(6) of Section 27.
(4) Receivables from independent undertakings shall include the claims defined under
Subsection (1), the debtor of which is an independent undertaking, and which are not
included among the loans specified in Subsections (3), (5)-(6) of Section 27.
(5) Bills receivables shall only include those which are due from independent
undertakings.
(6) Other receivables shall include employee debts, tax refunds, subsidies already
applied for but not yet received, and short-term loans.
(7) Other receivables shall also include the purchase price paid for assets subject to
forward resale obligation within the framework of authentic repurchase agreement, the
purchase price paid for the repurchase of an asset sold subject to forward repurchase
obligation, and the deposits, collateral and price differentials paid in futures options
transactions, until the transaction is concluded.

(8) Other receivables shall further include the claims defined in Subsection (1) exclusive of those defined under Subsections (2) and (5) - if the debtor is an
independent undertaking, the installments due from long-term loans within one year
from the balance sheet date, and sums awarded by court if payment of such is received
between the balance sheet date of the financial year and the balance sheet preparation
date.
(1) Securities purchased for investment purposes, as temporary, non-permanent
investments, securities signifying a creditor relationship and investments in share
certificates shall be shown as securities under current assets.
(2) Short-term investments (stocks, partnership shares, capital contributions) in share
certificates of undertakings pursuant to Point 7 of Subsection (2) of Section 3, generally
purchased for trading to achieve gains, shall be shown under participations in affiliated
undertakings.
(3) Other participations shall include all temporary investments in share certificates
purchased for trading which are not classified under Subsection (2).
(4) Own shares and own partnership shares are the undertaking's own share
certificates repurchased by the undertaking itself.
(5) Securities purchased for trading, to achieve interest revenues or price gains, and
those which expire during the financial year following the subject year shall be shown
under securities signifying a creditor relationship for trading purposes.
Liquid assets include cash, electronic moneys and checks, and bank deposits.
(1) Expenses incurred prior to the balance sheet date of the financial year, which can
only be accounted for as costs or expenditures (including deferred expenditures) in
respect of the period following the balance sheet date, as well as revenues, interest and
other income, which are only due after the balance sheet date but are to be accounted
for in respect of the period concluded by the balance sheet, and amounts not yet
accounted for as an item reducing profits from the balance defined under Subsection
(1) of Section 68, shall be entered separately as deferred expenses and accrued
income.
(2) The commensurate portion of the balance between the face value and the issue
price (purchase price) of discounted securities - shown as securities signifying a creditor
relationship, invested or current assets - which are issued and purchased under face
value shall be shown as deferred expenses and accrued income against interest
income for the financial year in question until such securities are sold, redeemed or
canceled from the books.
(3) The commensurate portion (for the period between the date of purchase and the
balance sheet date of the financial year) of the positive balance between the purchase
price and the face value of interest-bearing securities signifying a creditor relationship
shown under financial investments, which are issued and purchased under face value
and accounted against the other income from financial transactions shall be shown
under deferred expenses and accrued income. Amounts deferred in this fashion shall
be terminated when such securities are sold, redeemed or canceled from the books
under other titles, if, according to Subsections (4)-(7) of Section 54, losses in value are
to be accounted to the extent where the book value of such securities drops below the
purchase price.
(4) If the consignment fees and the fees of purchased options, that were not applied in
accordance with Subsection (2) of Section 61 at its original cost, when paid in
connection with an investment in share certificates or in securities signifying a creditor
relationship that are shown under current assets, are of substantial amount and it is
likely to be recovered when the such securities (investments) are sold or redeemed,
such amounts may be shown under deferred expenses and accrued income.

(1) In the course of gratuitous assumption of debt, the contractual amount of an

unsettled debt, which is accounted for as an extraordinary expense, shall be shown as
deferred expenditures under deferred expenses and accrued income during the
reporting period of the assumption of debt. Such amount shall be terminated from the
deferred expenses and accrued income against extraordinary expenditure when the
original debt is settled as contracted, and in accordance with the performance as
contained in the contract (agreement).
(2) In the cases of outstanding debts in a foreign currency concerning payment on
accounts or assets in course of construction, or any concessions or similar rights, which
are not covered by the undertaking's balance on the foreign exchange account, and in
the cases of debts arising from the issue of bonds in any foreign currency concerning
payment on accounts or assets in course of construction, or any concessions or similar
rights, the full amount of the loss on exchange realized in accordance with Subsection
(2) of Section 60 as a result of the valuation as of the balance sheet date, and
accounted for as other expenditures on financial transactions may be shown as
deferred expenditures under deferred expenses and accrued income through a
decrease in other expenditures of financial transaction (unrealized loss on exchange).
When repaying outstanding debts or debts arising from the issue of bonds in foreign
exchange from the accumulated amount of deferred expenses and accrued income of
preceding periods by installments, the unrealized loss for the installment shown under
deferred expenditures shall be canceled by increasing other expenditures of financial
transactions (realized loss on exchange).
(3) Exchange losses shown under deferred expenditures in accordance with Subsection
(2) shall be terminated - by accounting such under other expenditures of financial
transactions - if the outstanding portion of a foreign exchange loan or the debt from the
issue of foreign exchange bonds is paid off in full, or if a tangible asset or a concession
or other similar right financed through a foreign exchange loan or by the issue of foreign
exchange bonds is sold, or cancelled on some other legal grounds.
In the balance sheet the undertaking's own funds, reserves, liabilities, and accrued
expenses and deferred income shall be shown under liabilities.
(1) Only that part of the capital may be shown under own funds, which has been
supplied by the owner (shareholder) for the undertaking, or which has been left by the
owner (shareholder) with the undertaking from the after-tax profit, above and beyond
the contents of Section 36. The valuation reserve equaling the value adjustment
resulting from the market valuation as defined in Section 58 shall also be shown as part
of equity.
(2) An undertaking's own funds shall consist of subscribed capital (decreased by the
amount which has not yet been paid up), capital reserve, accumulated profit reserve,
tied-up provisions, valuation reserve, and the balance sheet profit or loss figure of the
subject year.
(3) In the case of share companies, limited liability companies and other undertakings
(if required to be registered by the Court of Registration in this respect), subscribed
capital shall mean the capital registered by the Court of Registration in the amount
specified in the deed of foundation, up to which amount the owners (shareholders) are
subject to liability.
(4) As regards the undertakings defined under Subsection (3), any change in the
subscribed capital due an increase or decrease in nominal capital, registered capital,
founders' assets or capital contribution shall be recorded in the books as of the day of
being registered in the Register of Companies.
(5) As regards the undertakings to which Subsection (3) does not apply, subscribed
capital shall mean the capital permanently and physically provided by the owners
(shareholders) in the amount specified in the deed of foundation.

(6) In respect of Hungarian branch offices of foreign-registered companies, the capital

provided and made available permanently by the foreign-registered enterprise
(including the dotation capital prescribed by law) for the operation of the Hungarian
branch office, and for the settlement of the debts thereof, shall be shown as subscribed
capital, at the value specified under Subsection (7) of Section 50 in the case of nonmonetary (in kind) contributions.
(7) If no regulation on the contrary applies, security reserves in addition to subscribed
capital (nominal capital, registered capital) shall be understood as the amount of equity
decreased by the subscribed capital, the tied-up reserve and the valuation reserve.
(8) Subscribed but unpaid capital shall mean the part of the capital registered by the
Court of Registration as defined under Subsection (3) which is not yet paid or provided
by the owners (shareholders) at the time of foundation or the increase of the subscribed
capital.
(1) The following shall be shown as an increase in the capital reserve:
a) in respect of share companies, the balance between the countervalue of the shares
at issue, (or at any capital increase) and their face value;
b) in respect of undertakings notwithstanding Paragraph a), the assets - financial or
otherwise - permanently provided by the owners (shareholders) as capital reserve (the
balance between the subscription value and the face value) upon foundation or capital
increase,
c) decrease of subscribed capital against the capital reserve,
d) assets created by termination of cooperative shares that cannot be divided,
e) the returned portion of tied-up capital reserve when released,
f) the financial assets and the value of assets transferred to the capital reserve on the
basis of legal provisions, simultaneously upon realization of the cash or asset.
(2) The following shall be shown as a decrease in the capital reserve:
a) an increase of the subscribed capital from the available capital reserve;
b) the amount used to off-set a negative accumulated profit reserve due to a loss;
c) the amount withdrawn from the capital reserve to decrease the subscribed capital
through disinvestment,
d) the amount transferred from the capital reserve into the tied-up reserve,
e) the value of liquid assets and assets transferred as against the capital reserve on the
basis of legal provisions, simultaneously upon realization of the cash or asset.
(3) As regards the undertakings defined under Subsection (3) of Section 35, the
increases and decreases in the capital reserve as defined, respectively, in Paragraphs
a)-c) of Subsection (1) and in Paragraphs a) and c) of Subsection (2) shall be construed
as documented by the deed of foundation or its amendment, or the general meeting or
shareholders' or founders' resolution and shall be recorded in the books when the deed
of foundation or its amendment on the increase or decrease of capital is registered by
the Court of Registration,
a) regarding the increase in the capital reserve according to Paragraphs a)-b) of
Subsection (1), if the asset is transferred before being recorded by the Court of
Registration,
b) regarding the increase in the capital reserve according to Paragraph c) of Subsection
(1),
c) regarding the decrease in the capital reserve according to Paragraphs a) and c) of
Subsection (2), or
after being recorded by the Court of Registration, when the liquid asset is received for
the increase of the capital reserve according to Paragraphs a)-b) of Subsection (1), if
the liquid assets are not received before being recorded by the Court of Registration.

(4) As regards the undertakings defined under Subsection (5) of Section 35, the
increases and decreases in the capital reserve as defined, respectively, in Paragraphs
b)-c) of Subsection (1) and in Paragraphs a) and c) of Subsection (2) shall be construed
as documented by the deed of foundation or its amendment, or a shareholders'
resolution and shall be recorded in the books when the assets are received in the case
of Paragraph b) of Subsection (1), or on the date specified in the relevant shareholders'
resolution (no earlier than the date of the shareholders' resolution) in the case of
Paragraph c) of Subsection (1) and Paragraphs a) and c) of Subsection (2).
(5) The capital reserve may be decreased by the amounts defined under Subsection (2)
only if the capital reserve does not drop below zero as a consequence.
(1) The following shall be shown as an increase in the accumulated profit reserve:
a) the balance sheet profit or loss figure (profit) of the previous year, including any
modification of any audit increasing the balance sheet profit or loss figure of (the)
previous financial year(s) (profit);
b) a reduction of the subscribed capital as against the accumulated profit reserve;
c) the capital reserve used to off-set a negative accumulated profit reserve due to a
loss;
d) for the owner (shareholder) of the business association the returned additional
payment, previously provided to cover losses, that were not necessary as such,
simultaneously upon transaction of funds,
e) the returned portion of tied-up accumulated profit reserve when released,
f) liquid assets placed into accumulated profit reserve on the basis of legal provisions,
or the value of assets received, simultaneously upon realization of the cash or asset.
(2) The following shall be shown as a decrease in the accumulated profit reserve:
a) the balance sheet profit or loss figure of the previous financial year, including any
modification of any audit decreasing the balance sheet profit or loss figure of (the)
previous financial year(s),
b) the increase of the subscribed capital from the available accumulated profit reserve,
c) the portion of the accumulated profit reserve transferred to a tied-up reserve,
d) at the end of the financial year, the amount used to provide for any dividends, profitsharing and the yields on interest-bearing securities, in addition to the after-tax profit of
the subject year, as well as the amount of taxes charged against the accumulated profit
reserve,
e) for the owner (shareholder) of the business association the additional payment
provided to cover the losses of the business association, as required by law,
simultaneously upon transaction of funds,
f) the amount withdrawn from the accumulated profit reserve to decrease the
subscribed capital through disinvestment,
g) the value of assets and liquid assets transferred as against the accumulated profit
reserve on the basis of legal provisions, simultaneously upon realization of the liquid
asset or asset.
(3) As regards the undertakings defined under Subsection (3) of Section 35, the
increase and decrease of the accumulated profit reserve as defined, respectively, in
Paragraph b) of Subsection (1) and in Paragraphs b) and f) of Subsection (2) shall be
construed as documented by the deed of foundation or its amendment, or the general
meeting or shareholders' or founders' resolution and shall be recorded in the books
when the deed of foundation or its amendent on the increase or decrease of capital is
registered by the Court of Registration.

(4) As regards the undertakings defined under Subsection (5) of Section 35, the
increase and decrease of the accumulated profit reserve as defined, respectively, in
Paragraphs b) of Subsection (1) and in Paragraphs b) and f) of Subsection (2) shall be
construed as documented when the deed of foundation or its amendment, or the
shareholders' resolution is recorded in the books on the date specified in the relevant
shareholders' resolution (no earlier than the date of the shareholders' resolution).
(5) The total of the outcome of any major error discovered by audit before the balance
sheet date, and pertaining to the previous financial year(s), as it effects the profit or loss
(balance sheet profit or loss figure) shall be separately accounted for as an item
increasing or decreasing the accumulated profit reserve in the financial year when
discovered.
(6) The available accumulated profit reserve can be used to supplement the after-tax
profit only if the amount of equity decreased by the tied-up capital reserve and the
valuation reserve is subsequently higher than the amount of subscribed capital.
(1) The tied-up reserve shall consist of amounts tied up from the capital reserve and/or
from the accumulated profit reserve, and additional payments received.
(2) The following shall be transferred from the capital reserve to the tied-up reserve:
a) the value of assets (calculated in proportion to the equity and the balance sheet total
of the financial year) which are not marketable or can be transferred only upon the
consent (permit) of a third person,
b) in respect of cooperatives, the value of assets that cannot be divided,
c) the reserves tied up pursuant to legal regulation or by the undertaking's own choice
to cover liabilities.
(3) The following shall be transferred from the accumulated profit reserve to the tied-up
reserve:
a) the face value of repurchased stocks and or own shares, or their repurchase value if
such is higher,
b) the amount of appreciated assets held by the successor company following
transformation, or the amount of corporate tax payable due to switching from singleentry to double-entry bookkeeping,
c) the capitalized value of formation/reorganization and the capitalized value of
experimental development, the amount of which is not yet written off,
d) the balance between loss on exchange that is not realized according to Subsection
(2) of Section 33 and the reserve defined under Subsection (4) of Section 41,
e) the capital reserve to be tied up according to Subsection (2), if the capital reserve is
insufficient to cover such,
f) for the owner (shareholder) of the business association the additional payment
provided to cover losses, which were approved by the competent body but not yet paid
by the balance sheet date of the financial year,
g) the reserves tied up pursuant to legal regulation or by the undertaking's own choice
to cover liabilities or for its own purposes.
(4) Additional payments received by the business association for covering losses shall
be shown under tied-up reserves until repaid, and shall be accounted simultaneously
upon transaction of funds.
(5) Funds tied up according to Subsection (3) shall be discharged against the
accumulated profit reserve, if due to an increase in the tied-up reserve the balance of
the accumulated profit reserve becomes negative, or if its negative balance increases.
(6) When tied-up reserves are released, it shall be discharged - with the exception of
additional payments defined in Subsection (4) - against the capital reserve or the
accumulated profit reserve, depending on whether the released reserve was tied up
from the capital reserve or from the accumulated profit reserve.

(1) The value adjustments determined by market valuation according to Section 58 shall
be shown under valuation reserves. The valuation reserve and the value adjustments
may only change by the same amount, in opposite directions. Other components of
equity may not be supplemented and liabilities may not be satisfied from the valuation
reserve.
(2) The balance sheet profit or loss figure shall represent the subject year's after-tax
profit increased by the accumulated profit reserve used for dividends, profit-sharing and
the yields on interest-bearing securities, and reduced by the dividends, profit-sharing
and the yields on interest-bearing securities approved, which is to be in line with the
amount shown in the profit and loss account under the same heading.
(3) The after-tax profit of the year may be disbursed as a dividend, profit-sharing or
yields on interest-bearing securities only if the amount of equity, as decreased by the
tied-up capital reserve and the valuation reserve does not fall below the amount of
subscribed capital, following disbursement of such dividend, profit-sharing or yields.
(4) Advances on dividends on the basis of the interim financial statement defined under
Section 21 may only be paid if the conditions set forth in Subsection (3) are satisfied,
also in due observation of other requirements prescribed in other legal regulations.
(1) The subscribed capital may be increased by the transfer of funds from the portion of
equity capital in excess of subscribed capital (from the available capital reserve or the
available accumulated profit reserve) only, and to the extent, if the subscribed capital
does not exceed the amount of equity as reduced by the tied-up reserve and the
valuation reserve.
(2) The increase of subscribed capital shall be implemented by transfer of funds from
the portion of equity in excess of the subscribed capital (from the available capital
reserve or the available accumulated profit reserve) also, in observation of the
conditions set forth in Subsection (1), if free or discounted employees' stocks or
employees' business shares are issued, furthermore, also if the stocks are given to a
person who, in exchange for such stocks, has waived, as prescribed by law, a claim for
a loan granted to the company limited by shares.
(3) During the conversion of convertible bonds into stocks, the subscribed capital
(nominal capital) shall be increased against the liability incurred due to the issue of
stocks in accordance with the regulations set forth in the deed of foundation or in the
charter (or any amendments thereof) as of the date when recorded in the Register of
Companies.
(1) Provisions shall be formed to the debit of pre-tax profit or loss - to the extent
necessary - to cover payment liabilities towards third persons which originate from past
and current transactions and contracts [including in particular, guarantee commitments
defined in legal regulations, contingent liabilities, commitments, payments of early
retirement benefits and severance pay, environmental protection obligations] and which
are expected or are certain to be incurred based on the information available by the
balance sheet date, however the amounts of such liabilities are not established by the
balance sheet preparation date and the undertaking has not provided the required
cover for such in any other form.

(2) Provisions may be formed to the debit of pre-tax profit or loss - to the extent
necessary to establish the actual profit or loss - to cover major and recurrent liabilities
with the potential to occur in the future (in particular, maintenance and upkeep costs,
reorganization costs, payments related to environmental protection obligations) which
are expected or are certain to be incurred based on the information available by the
balance sheet date, however the amounts and the actual date of such liabilities are not
established by the balance sheet preparation date, and cannot be shown under
accrued expenses and deferred income.

(3) Provisions according to Subsection (2) may not be formed for expenses regularly
and continuously incurred in normal business activities.
(4) If the undertaking has shown an unrealized exchange loss on any outstanding debt
in a foreign currency concerning payment on accounts or assets in course of
construction (tangible assets), or any concessions or similar rights, which are not
covered by the undertaking's balance on the foreign exchange account, and in the
cases of debts arising from the issue of bonds in any foreign currency concerning
payment on accounts or assets in course of construction (tangible assets), or any
concessions or similar rights, as a deferred expenditure in accordance with Subsection
(2) of Section 33, at the end of the year the undertaking shall create provisions in the
amount corresponding to the proportion of the time lapsed since the borrowing and the
full term of the credit, for the accumulated item of deferred expenses concerned.
Should the provisions formed for this purpose before the end of the previous financial
year be less or more than this amount, the provisions shall be increased by such
difference against other expenditures, or decreased by such difference against other
income in the subject year. The full term of the credit taken into account during such
calculation may not be longer than the term of the loan or the expected life of the
(5) If the loss on exchange shown under deferred expenditures is to be terminated
according to Subsection (3) of Section 33, the provision created pursuant to Subsection
(4) shall also be concurrently terminated.
(6) As regards the economic entities falling under the scope of the government decree
referred to in Sections 5-6, said government decree may introduce provisions in
derogation from Subsections (1)-(5) concerning the creation and utilization of reserves,
and/or may prescribe additional reserves and provisions to be created.
(7) The amounts of the various reserves, as created and utilized, shall be itemized in
the notes on the accounts by titles. If the amount of any particular provision
substantially differs from that of the previous year, the reasons therefore shall be
illustrated in the notes on the accounts.
(1) Liabilities are the acknowledged debts to be performed in money and arising from
supply, work, service and other contracts which are related to supplies, services and the
provision of money already performed by the supplier, undertaking, service provider,
creditor or the party extending a loan, and accepted and acknowledged by the
undertaking, including the management operations concerning state property. There are
subordinated, long-term and short-term liabilities.
(2) Long-term liabilities are, based on the contract concluded with the creditor, loans
and credits received for a term of more than one year (including the issue of bonds),
less repayments due within one year of the balance sheet date, including other longterm liabilities.
(3) Short-term liabilities are loans and credits received for a term of one financial year or
less, including, from long-term liabilities, installments repayable within one financial year
from the balance sheet date (the amount of which shall be detailed in the notes on the
accounts). Short-term liabilities, in general, include advance payments received from
customers, obligations from the purchase of goods and services from suppliers, bills
payable, dividends, profit-sharing and the yields on interest-bearing securities, and
other short-term liabilities.
(4) Subordinated liabilities shall include all loans that were in fact provided to the
undertaking, and where the relevant contract contains the lender's consent by which to
permit the undertaking to use the loan to pay off its debts and to acknowledge that the
installments to repay the loan are ranked one before last, preceding only the claims
which are payable to the owners and that - in the event of liquidation or bankruptcy of
the borrower - repayment is subordinated whereas to satisfy the other creditors first,
furthermore, that the deadline of repayment of the loan is either unspecified or is
adjusted to future events, however, the original term is set for five or more years and
that the loan cannot repaid before the original maturity or before the date of
cancellation stipulated in the contract.

(5) In respect of financial leasing, liabilities which reflect the amount of consideration
paid to the lessor (or the seller instead) of the leased asset, accounted under payment
on accounts, furthermore, liabilities incurred in connection with the management
operations concerning state property shall be shown under other long-term liabilities.
(6) Liabilities in connection with convertible bonds and with other bonds issued by the
undertaking shall be recorded separately from long-term loans, if such bonds are not
subject to the provisions laid down in Subsections (7)-(8).
(7) The heading long-term liabilities to affiliated undertakings shall include those
liabilities defined in Subsection (1), where the deadline of payment obligations
(expressed in money) is beyond one year as stipulated in the contract concluded with
the creditor defined under Point 7 of Subsection (2) of Section 3, including liabilities in
connection with convertible bonds and with other bonds issued by the undertaking, if
financial settlement thereof is not due in the year following the subject year.
(8) The heading long-term liabilities to independent undertakings shall include all
liabilities of a term of over one year where the creditors are independent undertakings,
which do not fall under the scope of Subsection (7) and if financial settlement is not due
in the year following the subject year.
(1) Payments related, in particular, to employees, the central budget and to local
governments, as well as the liabilities prescribed by legally binding resolutions shall be
shown under other short-term liabilities.
(2) Short-term liabilities shall also include amounts received for the sale of assets
subject to forward repurchase obligation within the framework of authentic repurchase
agreement, the reselling price received for assets purchased subject to forward resale
obligation, and the deposits, collaterals and price differentials received in futures
options transactions, until the transaction is concluded.
(3) Hungarian branch offices of foreign-registered companies are obliged to report their
receivables or liabilities as against the foreign-registered company or any other branch
office thereof among other short-term receivables and other short-term liabilities,
including also those items, in the case of which the customers and clients of the branch
office, in compliance with the legal regulations on foreign exchange, pay the
countervalue concerned directly to the foreign-registered company or another branch
office thereof, as well as those liabilities of the branch office, which are directly settled
by the foreign-registered company or another branch office thereof. The amounts of
receivables and liabilities not to be settled financially according to the legal regulations
on foreign exchange shall be compared against one another at year end, and the
balance in HUF shall be accounted for as other income from or other expenditures on
financial transactions.
(1) The following shall be separately shown under accrued expenses and deferred
income:
a) income received and accounted for prior to the balance sheet date, which forms a
part of revenues pertaining to the period following the balance sheet date;
b) costs or expenditures charged to the period preceding the balance sheet date, which
are incurred as expenses and invoiced only in the period following the balance sheet
date,
c) claims for compensation enforced and submitted against the undertaking between
the balance sheet date and the date of closing thereof, related to the financial year
concluded by the balance sheet, default interest, any indemnification and costs of court
proceedings which became known during such period of time,

d) premiums and bonuses and any incidental charges thereof related to the financial
year concluded by the balance sheet, which were established by the body authorized
for approval, but not yet registered as liabilities.
(2) The part of any financially settled support, which was accounted for as other
income, received to off-set costs (expenditures) and without any obligation of
repayment, which was not used to off-set against any costs or expenditures during the
financial year shall be shown under accrued expenses and deferred income. Such
support shall be cancelled from accrued expenses and deferred income as soon as the
costs or expenditures are actually realized, or the contents of the contract or agreement
of support are performed.
(3) The commensurate portion of the balance between the purchase price and the face
value of interest-bearing securities (signifying a creditor relationship) shown under
financial investments, which are purchased above face value shall be shown under
accrued expenses and deferred income against the other income from financial
transactions for the period between the date of purchase and the balance sheet date of
the financial year. The amount deferred in this fashion shall be terminated when such
securities are sold, redeemed or canceled from the books under other titles, if,
according to Subsections (4)-(7) of Section 54, losses in value are to be accounted to
the extent where the book value of such securities drops below the face value.

(4) The balance between currency and foreign exchange on hand and the assets
denominated in foreign currencies, and the liabilities as determined by valuation
according to Subsection (3) of Section 60, which shows a profit on the aggregate, and
which shall be terminated if, in consequence of the above, losses are generated on
exchange during the following financial year(s), shall be shown under accrued
expenses and deferred income
(1) The following, accounted for as extraordinary income, shall be shown as accrued
income under accrued expenses and deferred income:
a) the amount of any financially settled support or assistance received for development
purposes without any obligation of repayment, and liquid assets taken over definitively;
b) the amount of any liability canceled or assumed by a third party, as long as such is
related to assets acquired to the debit of the liability (up to the amount of the book value
of the assets concerned at the most);
c) the book value (at maximum the commercial or market value) of assets received
without consideration (and without any obligation of repayment), as shown in the books
of the transferor, as well as the market value of assets received as a gift or bequest, or
that of surplus assets discovered.
(2) Any support, liquid assets taken over definitively or assets received without
consideration shall be cancelled as accrued income as soon as the cost value, or a
commensurate part thereof, (as defined in Sections 4751) of any asset realized in the
course of the development, any asset related to any canceled liability or that of which
has been assumed by a third party, or any asset received without consideration
(including any asset received as a gift or bequest or any surplus asset discovered) is
accounted for as a cost or expenditure against extraordinary income.
(3) When goodwill is negative as determined in connection with acquisition or
transformation according to Point 2 of Subsection (5) of Section 3, it shall be shown
under accrued income.

(4) Negative goodwill shown under accrued income may be written off against other
income gradually over a period of five years or more following acquisition or
transformation, regardless of the development of the values of assets and liabilities
which had an effect on the extent of said negative goodwill. If the undertaking writes off
the negative goodwill over a period of more than five years, the reasons therefore shall
be illustrated in the notes on the accounts.
General Rules of Valuation of Balance Sheet Items
(1) Valuation shall be based on the principle of going concern, unless the enforcement
of this principle is hindered by a provision to the contrary, or any factor or circumstance
prevails, which contradicts the continuation of entrepreneurial activities.
(2) The valuation principles applied in the preparation of the balance sheet for the
previous year may be changed only if the factors causing the change prevail on a
permanent basis, that is, for no less than a period of one year, and the change
consequently qualifies as permanent or long term. In this case, the factors causing the
change, and the effect thereof expressed in numbers shall be detailed in the notes on
the accounts.
(3) Assets and liabilities shall be controlled and - with the exceptions prescribed by law evaluated item by item through stocktaking and reconciliation. Item by item valuation
shall mean when the purchase price based valuation of assets that were acquired at
various times, that are - in general - registered in groups, and which carry similar
properties, as well as valuation by the FIFO method.
(4) When establishing the profit or loss shown in the balance sheet, in the course of the
circumspect valuation of the balance sheet items all depreciation and losses in value
existing on the balance sheet date, and which became known by the balance sheet
preparation date shall be taken into consideration in accordance with the provisions set
forth in Sections 52-56.
Cost (Purchase and Manufacturing) Value of Assets
(1) The cost value (purchase, manufacturing value) of an asset shall mean the
expenditure which is incurred in the interest of the acquisition, creation, commissioning
and/or validation of the assets before commissioning or delivery thereof to the
warehouse, and which may be attached to the asset in question. The cost value
(purchase value) includes the purchase price reduced by any discounts and increased
by any extra charges, the costs and charges paid to intermediaries, for delivery, loading,
foundation, installation, commissioning and validation services received in connection
with the purchase, commissioning and delivery of the asset to the warehouse (if any or
all of these activities are performed by the undertaking, the capitalized value of direct
prime costs as defined Section 51), any commission, as well as the taxes (consumer
tax and excise tax paid at purchase) and customs charges.

(2) In addition to those listed in Subsection (1), the following items, if related closely to
the acquisition of the asset, shall constitute a part of the cost value (purchase value):
a) duties [duties for acquisition of property (paid for any gift, bequest, purchase, or
exchange)];
b) pre-charged, but non-deductible value added tax;
c) administrative and service charges of authorities based on legal provisions;
d) other administrative, service and procedural charges (environmental product
charges, experts' fees).
e) fees for purchase options [with the exceptions set forth in Subsection (2) of Section
61].

(3) Any pre-charged, deductible value added tax, and the non-deductible portion of precharged value added tax that is divided according to the consideration paid as defined
in the Act on Value Added Tax shall not constitute a part of the cost value (purchase
value). Non-repayable subsidies received for an asset in the course of construction
shall not be reduced from the cost value (purchase value) of the asset in question.
(4) The following shall constitute a part of the cost value (purchase value) defined in
Subsection (1):
a) In direct connection with the acquisition or manufacturing of the asset:
aa) the fee for any bank guarantee paid prior to drawdown of a credit or loan and
prescribed as a prerequisite for the credit or loan;
ab) the fee for handling and disbursement commission paid on the drawdown of a credit
or loan as specified in the contract, and the commitment commission charged up to the
drawdown of the credit;
ac) the fee for notarization of the contract of a credit or loan;
ad) the interest charged for the period until the asset is commissioned or delivered to
the warehouse;
b) insurance charges directly related to an asset applicable for the period until the asset
is commissioned or delivered to the warehouse; furthermore
c) the difference on exchange of a loan in foreign currency that is directly related to an
asset in the course of construction or a concession or similar right applicable for the
period until the asset is commissioned or delivered to the warehouse; if such differential
- as described in Subsection (3) of Section 60 - is negative, only the amount of loss;
and
d) the fees and direct prime costs of planning and design, preparations and execution
of a project, and the fees and direct prime costs of training in connection with new
technologies.
(5) When a building lot (parcel of land) is purchased together with a building or other
edifice, if the building or the edifice is not put into use (the building or edifice cannot be
occupied or utilized), then the costs of purchase and demolition of the building or edifice
and the costs and expenses of works performed to render the land suitable for
construction shall be accounted as purchase value and shall be added to the value of
the building lot (parcel of land) up to the market value of the building lot (parcel of land)
after the demolition is completed (vacant lot); any additional costs and expenses shall
be accounted as the cost value (purchase value) of the future asset (building or edifice
to be constructed).
(6) The costs of demolition of a building or edifice demolished and reconstructed as part
a specific project shall be included in the cost value (purchase value) of the project in
question. The costs of reconstruction shall be considered the cost value (purchase
value) of the asset when completed.
(7) The purchase value of accessories and spare parts necessary for the safe operation
and proper use of the tangible asset, if obtained together with or up until the
commissioning of the tangible assets in question - irrespective of whether invoiced
together with or separately from the tangible assets - shall also constitute a part of the
cost value (purchase value) of the tangible asset to which they pertain.
(8) The production costs of products and services that are produced, warehoused
and/or sold in the course of trial operation shall be deducted from the cost value
(purchase value); if the production cost cannot be determined the market value, the
selling price decreased by expected expenses or the estimated selling price shall be
applied. The interest accounted on the cost value (purchase value) shall be decreased
by interest received on advance payments until such is settled, or on the funds
allocated for the project until used.

(9) Any items constituting a part of the cost value (purchase value) - as listed in
Subsections (1)-(2) and (4)-(8) - shall be accounted for at the time of their realization,
when the economic event takes place (before the asset to which it pertains is
commissioned or placed into operation) in the amount invoiced or imposed. In the event
that no invoice or similar document has been received before the asset is placed into
operation or delivered to the warehouse, or the amount payable has not been
determined by the competent authority, the value of the item concerned shall be
established on the basis of the available documents (contract, market information, legal
provisions). The purchase value shall be modified with the difference between the value
established in this way and the amount actually invoiced or payable at the time of
receipt of the final certificates if such difference substantially alters the value of the
asset in question.
(1) With respect to tangible assets, the costs of any work related to the extension or
conversion of existing tangible assets, the transformation thereof, and extending the
useful economic life thereof, as well as to any renovation work for the purpose of
restoring the original state (capacity, precision) of worn-out tangible assets shall also be
taken into consideration as value increasing purchase costs (including the capitalized
direct prime costs in accordance with Section 51 if carried out by the undertaking itself).
(2) The costs of any repair and maintenance work serving the continuous, reliable and
safe operation of tangible assets, furthermore, the costs of any forestry, forest
maintenance and afforestation work - or the costs directly associated with such works if
carried out by the undertaking itself - shall not be considered for the cost value
(purchase value) of tangible assets.
(3) The costs of contract labor hired to perform work procedures and working by which
to increase the useful value of a tangible asset shall be taken into consideration as
value increasing purchase costs.
(4) When purchasing real property, the amount paid to acquire lease rights, recorded as
such (not yet written off) that is to be included in the value of the property as contracted,
shall be taken into consideration as value increasing purchase costs.
(5) Purchase of assets from abroad in foreign trade (importation of products) shall be
accounted for as import purchase, as well as the services used in Hungary or abroad
and provided by foreigners where the registered office or permanent establishment of
the service provider's economic activity or, in the absence thereof, its domicile or
residence is located abroad (importation of services), regardless of whether
consideration has been settled in foreign exchange, foreign currency, exported goods,
exported services, or in HUF from a HUF account defined in the foreign trading
contract. In respect of the settlement of import purchases, all territories beyond the
national borders of the Republic of Hungary shall qualify as abroad. Purchase from any
public or private customs warehouse shall qualify as import purchase according to the
conditions specified in the Act on Customs Law, Customs Proceedings and Customs
Administration.
(6) Transport and loading costs billed and paid in foreign exchange, foreign currency or
HUF, in respect of the route between a Hungarian frontier station and the destination
abroad, in connection with the sale of exports, which otherwise qualify as importation of
services, shall not qualify as import purchase. Direct purchases from a free zone
company or an undertaking operating in a transit area shall not qualify as import
purchase.
(7) The value of the import purchase:
a) if settlement of the consideration for import purchases as defined in Subsection (5) is
effected in HUF on the basis of an invoice, then the HUF value indicated in the invoice,
excluding any value added tax, shall be the value of imported products or import
services;

b) if settlement of the consideration for import purchases as defined in Subsection (5) is

effected in foreign exchange on the basis of an invoice, then the HUF value indicated in
the invoice, excluding any value added tax, converted by the exchange rate defined
under Subsections (4)-(6) of Section 60 in force at the date of the import purchase or
use of the import services shall be the value of the imported products, materials, goods
or import services;
c) if settlement of the consideration for the import purchases defined in Subsection (5)
is effected in exported goods or services, the HUF value of such import purchases shall
be defined in accordance with Subsection (6) of Section 75.
(1) As regards the foundation of business associations, the value of assets - as defined
in the deed of foundation or its amendments, or in the general meeting or shareholders'
or founders' resolution - received to cover the subscribed capital when increasing
capital, or as non-pecuniary (in kind) contribution to cover the balance between
subscription or issue price and the face value, or the capital above and beyond the
subscribed capital shall qualify as cost value (purchase value). In the case of
transformation, the value indicated in the source and application of funds statement of
the business association established by the transformation shall be regarded as the
value defined in the deed of foundation.
(2) The cost value (purchase value) of goodwill shall mean the balance defined under
Point 1 of Subsection (5) of Section 3 as regards acquisition or transformation.
(3) The cost value (purchase value) of share certificates of business associations shall
mean the consideration (purchase price) paid for shares, participations, capital
contributions, or - in respect of acquisitions - the consideration (purchase price)
decreased or increased by the goodwill or negative goodwill, as appropriate, if goodwill
or negative goodwill is shown.
(4) The cost value (purchase value) of share certificates of business associations shall
mean - as regards the foundation of a business association or the increase of capital the combined value of contributions, as defined in the deed of foundation or its
amendments, or in the general meeting or shareholders' or founders' resolution, to
cover the subscribed capital, the balance between subsrciption or issue price and the
face value, or the capital above and beyond the subscribed capital in the amount of
paid up cash contributions and non-pecuniary contribution provided.
(5) The cost value (purchase value) of assets transferred in exchange for share
certificates of business associations when decreasing the subscribed capital (including
the withdrawal of own funds above the subscribed capital, as commensurate with the
amount of subscribed capital decreased at the same time when decreasing the capital)
shall mean the value announced or invoiced by the business association, or - if the
business association is terminated without succession - the value specified in the
proposal on the appropriation of assets.
(6) The cost value (purchase value) of participations received in exchange for share
certificate of a business association that is terminated due to transformation shall mean
the amount of equity due for the terminated participation, as specified in the closing
source and application of funds statement of the terminated business association.
(7) In respect of the merger of a business association the cost value (purchase value)
of participations received from the owner of the other business association in exchange
for share certificates of the terminated business association as specified in the closing
source and application of funds statement of the terminated business association.
(1) The cost value (purchase value) of assets received to offset outstanding claims shall
mean the value specified (invoiced, documented) in the relevant agreement, exchange
contract or in the proposal on the appropriation of assets.

(2) The cost value (purchase value) of assets obtained through exchange shall mean
the value stipulated in the exchange contract, or the selling price of the asset provided
in exchange.
(3) The cost value (purchase value) of securities signifying a creditor relationship and
interest-bearing securities may not include the amount of (accumulated) interest, if such
is built into the purchase price or is built into market, commercial or set-off value
specified in issue prospectus, exchange contract or in the proposal on the appropriation
of assets
(4) The cost value (purchase value) of assets received without consideration (and
without any obligation of repayment) shall be the value (at maximum the commercial or
market value) shown in the books of the transferor, while that of any assets received as
a gift or bequest, or any surplus assets discovered (if the surplus is not in consequence
of any administrative error) shall be the market value as of the time of their entry.
(5) The amount of any tax, levy or product charge payable on the commercial value of
self-manufactured products utilized, or delivered to own retail establishments shall also
constitute a part of the cost (purchase) value (production cost) of the products in
question.
(6) In respect of assets supplied under financial leasing contracts or sold under
installment or deferred payment, and which are returned due to any failure of
contractual performance, the cost value of such assets that were used between date of
sale and the date when returned shall be market value, not to exceed the original
selling price, as specified in the correction invoice issued by the lessor or the seller.
(7) In respect of Hungarian branch offices of foreign-registered companies, the value of
a contribution in kind, as set forth in a contract or agreement (not to exceed the
aggregate of the customs value and the other purchase value defined in this Act),
received as capital provided and made available permanently pursuant to Subsection
(6) of Section 35 by the foreign-registered company for the operation of the branch
office and for the settlement of the debts thereof, shall be considered the cost value
(purchase value).
(8) In addition to the contents of Subsection (7), in the course of operation, Hungarian
branch offices of foreign-registered companies shall account for the invoiced value of
assets received from the foreign-registered company, or from any other branch office
thereof as purchases and in the case of the stipulation contained in Subsection (5) of
Section 48 as import purchases. The cost value (purchase value) of the assets entered
in the books in this manner shall, in such cases, include all items set forth under
Sections 47-51, which may be attached to the assets in question.
(1) The cost value (production cost) of assets shall include the expenditures which
a) are directly incurred in the course of manufacturing, commissioning, expansion,
conversion, transformation or restoration of the original condition of an asset,
b) are verifiably closely related to manufacture, and
c) can be accounted for by the indices and specifications applying to the asset (product)
(jointly referred to as "direct prime costs").
(2) The cost value (production cost) of services rendered shall include the expenditures
which
a) are directly incurred in the course of rendering the service,
b) are verifiably closely related to the rendering of the service, and

c) can be accounted for by the indices and specifications applying to the service
(product)
(jointly referred to as "direct prime costs").
(3) Production costs shall also include [and thus will comprise part of the cost value
(purchase value)], the cost value (purchase value) of raw materials provided by the
developer of a project executed by another undertaking (which were not invoiced to
said undertaking) and the direct prime costs of own products manufactured or services
rendered, when the purchased material or the self-manufactured product is installed or
when the service is actually rendered.
(4) Direct prime costs - used for the valuation of assets - may not include sales costs,
and any administrative and other overhead costs not directly connected with production.
Depreciation of Assets
(1) With the exceptions set forth in Subsection (4), the cost value (purchase or
production value) of intangible assets and tangible assets less the residual value
estimated for the end of the useful economic life of the asset shall be distributed over
the number of years in which such assets are expected to be used (straight-line
depreciation).
(2) The ratio of the annual depreciation to be accounted for to the purchase and
manufacturing costs (gross value), or to the net value (gross value less the amount of
accumulated depreciation) or the cost value as related to performance, and the
absolute amount of depreciation shall be planned with regard to the expected use - and
the useful economic life - of the individual asset, its physical wearing out and market
obsolescence, as well as to the circumstances typical of the entrepreneurial activity,
and shall be applied following entry thereof in the registers from the date of
commissioning or validation. Commissioning and validation shall be duly documented.

(3) For distribution - according to Subsection (2) - of depreciation over the years to
which it applies the expenditures incurred in connection with the acquisition of the
asset, which are not part of the cost value (interest after commissioning, exchange loss
on foreign exchange loans) and which are charged against the revenues obtained
through the use of the asset may be applied, along with maintenance costs required
due to the continuous use of the asset within the estimated useful economic life of the
asset, determined in view of the circumstances typical to the entrepreneurial activities, if
so required by the principle of matching.
(4) Goodwill may be depreciated over 5 years or longer, while completed experimental
development projects and the capitalized value of formation/reorganization may be
depreciated in 5 years or less. When the amortization period of goodwill is established it
shall not be altered in the future by the development of value of the assets and
liabilities, which have an impact on the extent of such goodwill. When goodwill is
depreciated over a period of more than 5 years the reasons therefore shall be
illustrated in the notes on the accounts.
(5) No ordinary depreciation may be accounted for the cost value (purchase value) of
land, plots of land (other than those used for mining or for the disposal of hazardous
waste), forest, and of assets that were not commissioned or validated.
(6) No ordinary depreciation shall apply to works of art, archeological findings and to
picture and sound recordings and other collections, and other assets that do not
depreciate when used, but rather, due to its unique characteristics and properties,
appreciate over the years.

(7) Normal depreciation shall apply to intangible and tangible assets already
commissioned, validated and put into operation while such assets are used for their
intended purpose.
(1) Accelerated depreciation shall apply in respect of intangible and tangible assets, if
a) the book value of the intangible or tangible asset (not including assets in course of
construction) remains permanently and substantially higher than the market value of
such asset;
b) the value of intellectual property and tangible assets (including assets in course of
construction) drops permanently because such intellectual property or tangible assets
(including assets in course of construction) have become unnecessary due to a change
in the entrepreneurial activities, or cannot be used for the original purpose thereof as a
consequence of damage or destruction, or cannot be used at all;
c) a concession or similar right can only be exercised to a limited extent or cannot be
exercised at all due to the amendment of the contract;
d) an activity implemented as a result of a completed experimental development project
is limited or terminated, or produces no result.
(2) Depreciation as defined in Subsection (1) shall be effected to an extent that the
intangible assets, tangible assets and assets in course of construction be shown in the
balance sheet at the known market value corresponding to the utility thereof, and
prevailing at the balance sheet preparation date. If an intangible or tangible asset, or an
asset in the course of construction cannot be used for its intended purposes, or if it is
unusable, destroyed or is missing, it shall be removed from the list of intangible assets,
tangible assets or assets in course of construction after accelerated depreciation is
accounted.
(3) If a material change, other than those defined in Subsection (1), has occurred in the
factors (duration of use of the asset, actual value and estimated residual value of the
asset) taken into consideration at the time of the establishment (planning) of the annual
depreciation to be accounted for in respect of tangible assets of crucial importance from
the point of view of the undertaking, the normal depreciation to be accounted for may
be amended, but the effect thereof on the profit or loss, expressed in numbers, shall be
illustrated in the notes on the accounts.
(4) Intangible and tangible assets that are fully written off and such that have reached
their estimated residual value shall not be depreciated in any way or form.
Loss in the Value of Assets
(1) In respect of investments in share certificates of business associations, whether
listed under current assets or financial investments, loss in value shall be accounted in
the - negative - amount of difference between the book value and the market value of
the investment, if it appears permanent and is of substantial amount.
(2) Establishing the market value of the investments defined under Subsection (1) shall
be accomplished in view of the following factors:
a) the long-term market perception of the business association and the trend of such
perception, the stock exchange and free market value of the investment less any
(accumulated) dividends, and its long-term trend,
b) if the business association is terminated, the estimated return,
c) the relation between the business association's own funds and subscribed capital
and the book and face value of the investment.

(3) If the market value - determined in observation of Subsection (2) at the time of
closing the balance sheet - of the investment defined under Subsection (1) is
substantially and permanently higher than its book value, the loss in value previously
accounted by such difference shall be marked back. After the loss in value is reduced in
this manner the book value of the investment shall not exceed the purchase value
defined under Subsection (1) of Section 62.
(4) In respect of securities signifying a creditor relationship with a maturity of over one
year, whether listed under current assets or financial investments, loss in value shall be
accounted if the difference between the book value and the market value - without any
(accumulated) interest - of the securities signifying a creditor relationship is negative,
and if it appears permanent and is of substantial amount.
(5) Establishing the market value of the investments defined under Subsection (4) shall
be accomplished in view of the following factors:
a) the stock exchange and free market value of the security less any (accumulated)
interest, its market value and the long-term trend of such value,
b) the long-term market perception of the issuer of the security and the trend of such
perception, whether the issuer will pay the face value and the (accumulated) interest
upon maturity or when redeemed, and if so in what percentage.
(6) If the market value of the securities defined under Subsection (4) is substantially
and permanently higher at the time of closing the balance sheet than its book value, the
loss in value previously accounted by such difference shall be marked back. After the
loss in value is reduced in this manner the book value of the security shall not exceed
the purchase value defined under Subsection (1) of Section 62, or if the purchase value
is higher than the face value (in respect of securities purchased above face value), after
the loss in value is back marked the book value of the security shall not exceed the face
value of the security.
(7) The loss in value defined in Subsections (1) and (4) of share certificates and
securities signifying a creditor relationship [Subsection (4)], respectively, denominated
in foreign currency, and the backmarking of the loss in value defined in Subsections (3)
and (6) shall be conducted in foreign currency, and shall be accounted under expenses
on or income from financial transactions, as appropriate, as converted into HUF by the
most current foreign exchange rate. The affect of rate changes defined under Section
60 shall be established subsequently.
(1) According to the credit rating of trade debtors, the negative balance between the
book value of receivables which are recorded as outstanding (not settled financially) on
the balance sheet date of the financial year (including any receivables from credit
institutions or financial enterprises, loans and advance payments, furthermore, the
items shown as receivables under accrued and deferred income) and the amount of
such receivables estimated to be recovered, shall be accounted as loss in value based
on the information available when closing the balance sheet, and if it appears
permanent and is of substantial amount.
(2) In the cases of receivables of a small amount shown for individual trade debtors based on the combined rating of trade debtors - the amount of loss in value may also
be established as a percentage of the amount of such receivables registered in the
books.
(3) If the amount estimated to be recovered of an outstanding debt of a trade debtor
based on its credit rating is substantially higher than the book value of such receivable,
the loss in value previously accounted by such difference shall be marked back. After
the loss in value is reduced in this manner the book value of the receivable shall not
exceed the original amount registered as defined under Subsections (1)-(3) of Section
65 (or the amount calculated by the exchange rate specified under Section 60 for
foreign currency receivables).

(4) The original amounts of receivables, registered as defined under Subsections (1)-(3)
of Section 65 (or the amount calculated by the exchange rate specified under Section
60 for foreign currency receivables), the loss in value accounted, and those reduced
retroactively or accounted as accumulated, shall be illustrated in the notes on the
accounts as broken down by headings.
(1) If the cost value (purchase value) or book value of purchased inventories (raw
materials, goods) is substantially and permanently higher than their actual market value
known at the closing date of the balance sheet, then they shall be entered in the
balance sheet at the actual market price, while if the cost value (production value) or
book value of self-manufactured stocks (work in progress, semi-finished and finished
products and livestock) are substantially and permanently higher than their sales price
known and expected at the closing date of the balance sheet, then they shall be
entered in the balance sheet at the sales price reduced by the costs expected to be
incurred and increased by potential subsidies, and the value of inventories shall be
reduced by accounting the difference as loss in value.
(2) The cost value (purchase value) of purchased inventories and/or the cost value
(production value) of self-manufactured stocks, in addition to those defined in
Subsection (1), shall be entered in the balance sheet at a reduced rate, if such
inventories do not comply with the relevant rules (standards, transport requirements,
technical specifications etc.), or with the original purpose thereof, if such have been
damaged, if the utilization or sale thereof has become doubtful, or if such have become
superfluous. The reduction of the value of inventories - by accounting the difference as
loss in value - shall, in this case, be effected to an extent so that such inventories be
shown in the balance sheet at the market value (at least at the cost of materials or at
residual value) corresponding to the utility (marketability) of such inventories, prevailing
(as known) at the balance sheet preparation date or when the qualification procedure is
completed.
(3) The amount of any loss in value, as defined under Subsections (1)-(2), of
inventories of proportionately small value may also be determined as consistent with
the book value of the groups of inventories determined by the undertaking.
(4) If the market value of inventories is substantially and permanently higher than the
book value, the loss in value previously accounted by such difference shall be marked
back. After the loss in value is reduced in this manner the book value of the inventories
shall not exceed the cost value defined under Subsections (2)-(3) of Section 62.
Valuation of Assets and Liabilities Contained in the Balance Sheet
(1) With the exceptions set forth in Sections 60-62, invested assets and current assets
shall be evaluated by their cost value defined in Sections 47-51, less write-offs applied
in accordance with Sections 52-56, and increased by the amount back marked as
defined in Subsection (2) below.
(2) If, in consequence of the write-offs applied according to Sections 53-56, the book
value of the assets defined in Subsection (1) drops below their original cost value, and
the reasons for valuation by this lower amount (accelerated depreciation in respect of
intangible assets and tangible assets or accounting loss in value in respect of other
assets) no longer prevail, or prevail only in part, the write-offs applied according to
Sections 53-56 are to be terminated (by reducing the amount of accelerated
depreciation in respect of intangible assets and tangible assets or the amount of loss in
value in respect of other assets that were already accounted), meaning that the value of
the assets in question shall be marked back to their market value, to the cost value
defined under Sections 47-51 under which they were registered in the books, and, in
respect of intangible assets and tangible assets, to their net value determined by
normal depreciation against other revenues, so as to establish a true and fair view
(backmarking).

(3) If the market value of an asset invested in accordance with Subsection (5) of
Section 58 is substantially higher than the book value as marked back according to
Subsection (2) (the cost value defined under Sections 47-51 at which they were
registered in the books, and, in respect of intangible assets and tangible assets, their
net value determined by normal depreciation), such assets may also be registered at
their market value in observation of the provisions laid down in Sections 58-59. In this
case the difference between the cost value, or the net value of intangible assets and
tangible assets determined by normal depreciation, and the market value may be
shown as value adjustment for assets or as valuation reserve - in the same amount
shown as value adjustment - for liabilities.
(1) If an undertaking takes advantage of the option defined in Subsection (3) of Section
57, or if backmarking is mandatory as defined in Subsection (2) of Section 57, then the
inventory of assets - whether included in market valuation or affected by backmarking shall contain, amongst other thing:
a) the market value of the individual assets on the balance sheet date;
b) the cost value of the individual assets decreased by depreciation and loss in value
according to this Act and increased by backmarking as defined under Subsection (2)
(net book value);
c) the difference between the values defined under Paragraphs a)-b).
(2) If the market value of the individual assets is substantially higher than their book
value on the balance sheet date of the financial year, or the net value intangible and
tangible assets determined by normal depreciation, then the difference shall be
deducted - in due observation of Subsection (3) - from the accounted amount of
accelerated depreciation and loss in value, and the book value of the asset shall be
increased against other revenues.
(3) The difference described in Subsection (2) shall be applied up to the original value
of the asset as registered, notably the cost value defined under Sections 47-51, or the
net value of intangible and tangible assets determined by normal depreciation (amount
of backmarking). The amount of backmarking may not exceed the amount previously
accounted as accelerated depreciation or loss in value.
(4) If the market value of an asset at the balance sheet date of the financial year is
lower than its book value, the difference shall be settled according to Section 53, or
Subsections (1) and (4) of Section 54 and Subsections (1) and (2) of Section 55.
(5) If the market value of concessions and other rights, intellectual property and tangible
assets (with the exception of payments on account and assets in course of
construction) or share certificates used by the undertaking on a long-term basis is
substantially higher than the book value (cost value) of the asset in question following
backmarking as defined under Subsection (2), the difference between the market value
and the book value after backmarking (cost value) can be shown in the balance sheet
as 'Value adjustment' among assets, and as 'Valuation reserve' under equity.
(6) Value adjustments and any changes therein shall be recorded in the books
separately for each type of asset.
(7) If the value adjustment defined in Subsection (5) of individual asset substantially
differs from the value adjustment shown on the balance sheet date of the previous
financial year, the difference - supported by an inventory
a) shall increase the amount of value adjustment against the valuation reserve, if the
total of value adjustments during the subject year amounts to more than during the
previous year,

b) shall decrease the amount of value adjustment against the valuation reserve, if the
total of value adjustments during the subject year amounts to less than during the
previous year, up to the amount of value adjustments shown on the balance sheet date
of the previous financial year.
(8) If the market value of an asset defined in Subsection (5) is higher on the balance
sheet date of the previous financial year than its book value (cost value) or, in respect
of tangible and tangible assets, its net value determined by normal depreciation, the
difference in excess of the value adjustment of the asset in question accounted
according to Paragraph b) of Subsection (7) shall decrease its book value (cost value)
through accelerated depreciation and loss in value accounted in accordance with
Section 53, or Subsections (1) and (4) of Section 54 and Subsections (1) and (2) of
Section 55.
(9) When canceling the assets defined in Subsection (5) from the books, the value
adjustment thereof registered separately shall also be canceled against the valuation
reserve.
(1) The opening value, increases, decreases and closing value of the value adjustments
shall be shown in the notes on the accounts, by detailing at least the following:
concessions and similar rights; intellectual property; land and buildings; furthermore,
plant and machinery, vehicles; as well as other fixtures and fittings, vehicles; breeding
stock, and long-term share certificates. The principles and methods of valuation at
market value shall be illustrated in the notes on the accounts.
(2) Within the framework of compulsory audit of books, the auditor shall investigate the
regularity of establishing and accounting for value adjustments. If the audit is not
compulsory on the basis of Subsection (3) of Section 155, an independent auditor shall
be commissioned to review the valuation methods.
(1) Foreign currency holdings, whether on hand or on account, and receivables,
financial investments, securities and liabilities denominated in foreign currencies are to
be registered in the accounting records at their HUF value as converted by the foreign
exchange rate, defined under Subsections (4)-(6), in effect on the day registered or on
the date of contractual performance, with the exception of foreign currencies purchased
for HUF, which are to be received in the amount paid for, and for which the rate under
which registered shall be determined based on the HUF amount actually paid.
(2) Foreign currency holdings, whether on hand or on account, and all receivables,
financial investments, securities and liabilities denominated in foreign currencies classified in accordance with Sections 54-55 - are to be shown in the balance sheet at
their HUF value as converted by the foreign exchange rate, defined under Subsections
(4)-(6), in effect on the balance sheet date of the financial year, if the difference
resulting from valuation on the balance sheet date has a substiantial impact on the
assets and liabilites denominated in foreign currencies, and/or on the profit or loss
figure.
(3) Before the valuation of foreign currency holdings, whether on hand or on account,
and receivables, financial investments, securities and liabilities denominated in foreign
currencies in accordance with Subsection (2) as pertains to the balance sheet date of
the financial year, the difference between their book value and their HUF value at the
time of valuation
a) if the combined value of such differences is negative, the balance shall be accounted
as loss on exchange under other expenditures on financial transactions,
b) if the combined value of such differences is positive, the balance shall be shown
under accrued and deferred assets to cover the exchange losses of the following
financial year(s), after accounted under other income from financial transactions.

(4) The HUF value of foreign currency holdings, whether on hand or on account, and
receivables, financial investments, securities denominated in foreign currencies (jointly
referred to as "assets denominated in foreign currencies"), and liabilities shall be
determined - as defined under Subsections (1)-(2) - by the average of the buying and
selling rate of a credit institution of the undertaking's choice, or by the official foreign
exchange rate published by the National Bank of Hungary.
(5) The foreign exchange rate defined under Subsection (4) shall not be used for the
conversion of any non-convertible currency, or of the value of assets and liabilities
denominated in such currency, which are listed neither by credit institutions nor by the
National Bank of Hungary. In this case said currency shall be converted at its free
market rate (or in the absence of such, based on the information published in a
newspaper of nationwide circulation concerning the rates of currencies around the
world) to a currency that is listed by the selected credit institution and/or by the National
Bank of Hungary, and then to be converted into HUF by the average of the credit
institution's buying and selling rate of such currency, or by the official foreign exchange
rate published by the National Bank of Hungary.
(6) When determining the HUF value of assets and liabilities denominated in foreign
currencies, instead of the average of the buying and selling rate of foreign exchange, all
assets and liabilities denominated in foreign currencies may be uniformly valuated at
buying and at selling rates, provided the difference resulting from the use of a valuation
method other than the one described under Subsection (4) is illustrated in the notes on
the accounts, if the difference resulting from the valuation method described under
Subsection (4) carries a substantial impact in the assets and liabilities, or on the profit
and loss figure, because of which the true and fair view requirement would not be
satisfied if valuated according to Subsection (4).
(7) If resident business entities are allowed by law to define the payment terms in
contracts in foreign currency, when recording the foreign exchange receivables and
liabilities resulting from such contracts on their corresponding HUF values in the books
and for their valuation on the balance sheet date the provisions set forth in Subsections
(1)-(6) shall be applied.
(1) Short-term (one year or less) securities signifying a creditor relationship may be
valuated at cost value (purchase price less built-in interest) as long as the issuer is
expected to pay the face value (and the accumulated interest) upon maturity or when
redeemed.
(2) The cost value of securities signifying a creditor relationship and share certificates
shown under current assets may be determined without including the commissions or
buy option fees paid (accounted) in connection with their acquisition.
(1) The cost value of share certificates and securities signifying a creditor relationship is
the average (weighted) purchase price calculated on the basis of the items listed under
Sections 47-50 or of the purchase values if recorded in groups, or the purchase value
determined by the FIFO method.
(2) The cost value of purchased inventories (raw materials, goods) is the average
(weighted) purchase price calculated on the basis of the items listed under Sections 4750 or of the purchase values if recorded in groups, or the purchase value determined by
the FIFO method; in respect of self-manufactured stocks (work in progress, semifinished and finished products and livestock) production cost means the production cost
defined under Section 51 or the direct cost determined by the post-calculation or the
normative method or using the FIFO method.

(3) The cost value of unfinished construction and installation, and/or technological
installation work is the direct cost of works completed but not yet settled with the
customer from all direct prime costs of the calculation unit that may be determined by
post-calculation or as commensurate by the degree of completion as verified by the
customer. A calculation unit may not be greater than a project (one facility) defined in a
contract.
(4) The cost value of foreign currency holdings is the HUF value calculated by the
foreign exchange rate at the time when obtained, or the HUF value computed by the
average (weighted) rate or by the rate determined by the FIFO method.
(5) The book value of the assets defined under Subsections (1)-(4) is the cost value
defined under Subsections (1)-(4), decreased by the loss in value already accounted
and increased by the amount of loss in value marked back.
(1) The intangible assets defined under Subsections (2)-(8) of Section 25 shall be
shown in balance sheet at the cost value defined under Sections 47-51, or at the book
value of such cost value decreased by normal and accelerated depreciation as defined
under Sections 52-53, increased by the amount of accelerated depreciation marked
back; advances on intangible assets shall be shown at the amount actually paid,
excluding any pre-charged, deductible value added tax, or at the book value decreased
by the loss in value already accounted and increased by the loss in value marked back.
(2) The market value of concessions and similar rights and intellectual property in
excess of book value shall be shown separately under value adjustments of intangible
assets at the same amount of valuation reserve that is part of equity capital.
(3) The tangible assets, breeding stock and assets in course of construction defined
under Subsections (2)-(7) of Section 26 shall be shown in balance sheet at their cost
value defined under Sections 47-51, at the book value decreased by normal and
accelerated depreciation as defined under Sections 52-53, increased by the amount of
accelerated depreciation marked back; advances and prepayments shall be shown at
the amount actually paid, excluding any pre-charged, deductible value added tax, or at
the book value decreased by the loss in value already accounted and increased by the
loss in value marked back.
(4) The market value - as defined under Section 58 - of tangible assets and breeding
stock defined under Subsections (2)-(6) of Section 26 in excess of net value determined
by normal depreciation shall be shown separately under value adjustments of tangible
assets in the same amount of valuation reserve that is part of equity capital.
(1) Share certificates in business associations, whether listed under current assets or
financial investments, shall be shown in the balance sheet at the cost value defined
under Subsection (1) of Section 62, or at the book value decreased by the loss in value
already accounted and increased by the loss in value marked back.
(2) Securities signifying a creditor relationship with a maturity of over one year, whether
listed under current assets or financial investments, shall be shown in the balance
sheet at the cost value defined under Subsection (1) of Section 62, or at the book value
decreased by the loss in value already accounted and increased by the loss in value
marked back.
(3) The market value of share certificates in business associations (according to
Subsections (2) and (4) of Section 27), in excess of the cost value, shall be shown
separately under value adjustments of financial investments in the same amount of
valuation reserve that is part of equity capital.

(1) Receivables (including receivables from credit institutions or financial enterprises,

liquid assets, loans and advance payments), whether listed under current assets or
financial investments, shall be shown in the balance sheet at the amount approved or
acknowledged, or at the book value decreased by the loss in value already accounted
and increased by the loss in value marked back.
(2) Receivables denominated in foreign currencies shall be shown in the balance sheet
at the exchange rate - defined under Section 60 - of the approved, acknowledged
foreign exchange amount in effect at the time of contractual performance (or on the
balance sheet date), or at the book value decreased by the loss in value determined in
a foreign currency and already accounted, increased by the loss in value marked back
in a foreign currency and calculated by the exchange rate of record.
(3) Receivables - shown according to Subsections (3), (5) and (6) of Section 27 -related
to financial leasing shall not include the interest due in connection with the financial
leasing. The amount received under such title shall be shown in the balance sheet as
decreased by the amount of the installment stipulated in the leasing contract.
(4) Bills of exchange received as cover for receivables shall be shown in the balance
sheet at the value approved or acknowledged in accordance with Subsections (1)-(2)
until the bill is discounted, transferred or financially settled, or at the book value
decreased by the loss in value already accounted and increased by the loss in value
marked back.
(5) Other receivables defined under Subsections (6)-(8) of Section 29 shall be shown in
the balance sheet at the amount received as due, claimed or paid, or at the book value
decreased by the loss in value already accounted and increased by the loss in value
marked back.
(6) Receivables shall be shown in the balance sheet at the book value defined under
Subsections (1)-(5) until settled financially or otherwise (setoff or transfer of assets as
defined in the Civil Code), until satisfied by a bill of exchange or until cancelled or
written off as bad debts.
(7) Bad debts may not be shown in the balance sheet. A debt that cannot be recovered
in part or in whole shall be written off - in due observation of foreign exchange
regulations in respect of foreign exchange debts - on or before the balance sheet
preparation date as credit related losses of the financial year.
(1) The inventories defined under Subsections (2)-(3) of Section 28, shall be shown in
the balance sheet at the cost value defined under Subsections (2) and (3) of Section
62, or at the book value decreased by the loss in value defined under Section 56 as
accounted and increased by the loss in value marked back; advance payments on
inventories shall be shown in the balance sheet at the amount actually paid, excluding
any pre-charged, deductible value added tax, or at the book value decreased by the
loss in value already accounted and increased by the loss in value marked back.
(2) The balance sheet heading cash on hand and checks shall include the amount of
forints on hand on the balance sheet date of the financial year, the value of foreign
currencies on hand converted according to Subsection (2) of Section 60, the value of
electronic moneys and the value of checks received.
(3) The balance sheet heading bank deposits shall include the amount of forints
deposited with credit institutions by the balance sheet date of the financial year in the
amount shown in the bank statement, and the value of foreign currencies deposited whether in domestic or foreign credit institutions - in the amount shown in the bank
statement as converted according to Subsection (2) of Section 60.

(1) Own funds, provisions and liabilities shall be shown in the balance sheet at book
value, in due observation of the provisions of Section 60.
(2) The amount of unpaid subscribed capital shall be shown in the balance sheet under
the components of own funds as separate item with a negative sign, including the value
of employees' stocks issued at discounted rate and employees' shares according to the
portion payable, but not yet settled, by the employees.
(1) If the repayable amount of a liability is higher than the amount received, the
repayable amount shall be shown - according to its title - in the balance sheet under
liabilities from the issue of bonds, other liabilities or bills payable until the date of
repayment of the liability, and shall be detailed in the notes on the accounts. From the
balance accounted as interest payable, the sum charged to the financial year(s)
following the subject year shall be shown under deferred expenses and accrued
income, and accounted as commensurate for the period applicable.
(2) Receivables - as shown according to Subsection (5) of Section 42 - related to
financial leasing shall be shown in the balance sheet at the amount of leasing charges
paid decreased by the installments stipulated in the leasing contract. The amount
received under such title shall not include the interest due in connection with the
financial leasing.
(3) Advances received in HUF shall be shown in the balance sheet at the amount
actually received, or at the amount converted into HUF, as defined under Section 60 in
respect of advances received in foreign currencies until the settlement of accounts after
contractual performance, until the advance is repaid or accounted as other income.
(4) Loans and credits received in HUF shall be shown in the balance sheet at the
amount actually received or as decreased by the installments, while foreign exchange
loans and credits shall be shown by the amount - converted into HUF according to
Section 60 - actually received or decreased by the installments.
(5) Receivables from the sale of products or provision of services, including value
added tax, shall be shown in the balance sheet
a) at the amount recognized as invoiced, if in HUF,
b) at the amount recognized as invoiced if in foreign exchange converted according to
Section 60, unless consideration is to be provided by export goods on the basis of
Paragraph c) of Subsection (7) of Section 48
until settled by money, bill of exchange transfer of assets or setoff as defined in the Civil
Code, or until accounted as extraordinary or accrued income.
(6) Bills payable in HUF shall be shown in the HUF amount and bills payable in foreign
currency shall be shown at the amount converted according to Section 60, in due
observation of the provisions of Subsection (1).
Balance Sheet Items Supported by Inventory Count
(1) For the closing of books at the end of the financial year, for the preparation of the
report and to support the various balance sheet items, an inventory audit shall be
completed and retained according to the provisions of this Act, which contains, item by
item and in a verifiable manner, in accordance with Subsection (3), the quantity and
value of the undertaking's assets and liabilities existing on the balance sheet date.

(2) An undertaking which does not keep quantitative records in compliance with
accounting principles, or if it maintains such records irregularly, shall perform an
inventory count to confirm the authenticity of all data to be registered in the final
inventory on the balance sheet date of the financial year; the final inventory shall
contain the quantities of assets, and, with the exception set forth in Subsection (3),
assets and liabilities which are registered only by value, assets which are kept not with
the undertaking - such as deposited securities, securities placed under management,
other (non-liquid) assets and dematerialized securities - shall be taken inventory by way
of reconciliation.
(3) An undertaking that keeps value-based inventories only during the financial year
may, in deviation from Subsection (2), may check the correctness of the figures (values)
contained in its registers pertaining to the balance sheet date during the quarter prior to
the balance sheet date or during the subsequent quarter by an item-by-item inventory
count. The profit or loss for the year shall be adjusted in the balance sheet by the
difference between the value established by the inventory count and the book value.
Contents and Breakdown of the Profit and Loss Account
(1) The profit and loss account shall contain a detailed account of the undertaking's
balance sheet profit or loss figure, that is, the after-tax profit retained by the undertaking
(with the effect of any major errors on the balance sheet profit or loss figure of (the)
previous financial year(s) shown separately), the main factors of import concerning the
development or modification of profits or losses, as well as the components and
development of the balance sheet profit or loss figure.
(2) The profit or loss for the financial year shall be defined by adding up the income
from operations and the income from financial transactions (the two jointly referred to
as "profit or loss of ordinary activities") and the extraordinary income (income before
taxes), less tax liabilities (the above jointly referred to as "profit after taxes"), increased
by the profit reserve used for dividends, profit-sharing and yields on interest-bearing
securities, and reduced by the dividends, profit-sharing and yields on interest-bearing
securities paid (payable).
(1) Income from operations can be established in two different ways, depending on the
undertaking's decision:
a) as the difference between net sales revenues accounted for in the financial year, the
value of own work shown as assets, other income and the total amount of material
costs accounted for in the financial year, staff costs, depreciation, other operating
charges (total costs method);
b) as the difference between net sales revenues accounted for in the financial year and
the difference between the direct and indirect cost of sales, and the difference between
other income and other operating charges (turnover costs method).
(2) There are two versions - "A" and "B" - for each of the two methods defined in
Subsection (1) for establishing the profit or loss in respect of operations. Consequently,
four different types of profit and loss account may be prepared, the prescribed
breakdown of which is illustrated in Schedules No. 2 and No. 3. Undertakings shall
have the option to select between version "A" or "B" from either Schedule No. 2 or No.
3 as appropriate However, when an undertaking uses the total cost method in one
financial year and the turnover cost method the next (whether in version "A" or "B"), or
vice versa, comparability must be ensured between the data of the subject year and
that of the previous financial year. When switching from one method (version) to
another, it shall be explained in the notes on the accounts with the reasons also
indicated.

(3) The effect of minor errors, as revealed by audit, on the profit or loss figure are
contained in the corresponding data of the profit and loss account of the year under
review.
(4) Further breakdown of the items of the profit and loss account defined under
Schedules No. 2 and 3 is permitted, if additional details of the individual items are
necessary to understand and support the development of the actual value of the profit
or loss. New items may be added if their content requirements are not covered by any
of the items defined in this Act in terms of description and content.
(5) In the profit and loss account illustrated under Schedules No. 2 and 3 the items
marked by Arabic numerals may be merged within the income and expense groups
marked Roman numerals, if
a) the sums involved are not significant in terms of true and fair view,
b) merging promotes the principle of clarity,
c) the items merged and the reasons therefore are illustrated in the notes on the
accounts.
(6) Items related to affiliated undertakings may not be merged as defined under
Subsection (5).
(7) Items marked by Arabic numerals shall not be indicated in the profit and loss
account if such contain no data for the subject year nor for the previous financial year.
Contents of the Items of the Profit and Loss Account
(1) The consideration, excluding value added tax, received for the sale of inventories,
whether purchased or own production, and for services rendered during the period of
contractual performance in the financial year, increased by any price subsidies and
extra charges and reduced by discounts shall be shown under net sales revenues.
(2) Net sales revenues accounted for during the period (financial year) of performance
shall include
a) revenues corresponding to invoices sent to the customer based on performance
under the conditions defined in the contract, as acknowledged or approved by the
customer, or the consideration received in cash excluding any value added tax,
b) the invoiced value of products sold or services provided by a Hungarian branch office
of a foreign-registered company to the foreign-registered company or to any other
branch office of the foreign-registered company, in the amount, exclusive of value
added tax, acknowledged by the foreign-registered enterprise or another branch office
thereof upon the fulfillment of the conditions defined in the agreement or contract
concluded between the parties,
c) the price subsidies included in the revenues based on settlement with the tax
authorities.
(3) Net sales revenues shall include the consideration for products supplied under
financial leasing contracts and for goods sold under installment or deferred payment as
invoiced, exclusive of value added tax, or the selling price of such, irrespective of
whether installments are paid, and irrespective of whether ownership is transferred or of
the date of transfer when applicable.
(4) The following shall be shown under net sales revenues:
a) the value of inventories, whether purchased or own production, supplied in
connection with liabilities within the framework of exchange contracts as invoiced at the
amount contracted, exclusive of value added tax, at the time when delivered,
b) the value of packing materials sold at their redemption price, exclusive of value
added tax,

c) the value of inventories, whether purchased or own production, supplied in

compensation for shares, participations and/or capital contributions withdrawn from a
business association to decrease its subscribed capital through disinvestment, as
invoiced, exclusive of value added tax, and in the amount stipulated in the deed of
foundation, or in its amendment, or in the resolution of a body duly authorized
thereunto.
(1) Discounts granted and included in the invoice of sales of inventories, whether
purchased or own production, or on services rendered shall not be shown under net
sales revenues.
(2) The following shall be deducted from net sales revenues:
a) subsequent discounts granted in connection with the sale of inventories, whether
purchased or own production, in the amount indicated in the correction invoice,
exclusive of value added tax (the correction pertains to the date of performance);
b) discounts provided subsequently on account of any deviation from the terms and
conditions which already exist at the time of performance, or as presumed or
contracted, concerning the sale of inventories, whether purchased or own production, or
the provision of services, or due to any amendment of the contract executed after
performance, and the value of returned goods in the amount indicated in the correction
invoice, exclusive of value added tax (the correction pertains to the date of
performance);
c) discounts provided subsequently pertaining to warranty obligations in connection with
the sale of inventories, whether purchased or own production, or the provision of
services accepted by the buyer as contractual performance, at the amount indicated in
the correction invoice, exclusive of value added tax (the correction pertains to the date
when the warranty claim is filed);
d) the market value - as defined under Subsection (3) of Section 72 - of products that
were sold and later returned, and that were used between date of sale and the date
when returned, at the time when returned, not to exceed its original selling price, and
the value of refund of the original consideration in part or in whole, exclusive of value
added tax, due to any failure of contractual performance;
e) the value of packing materials sold and later returned, at the time of redemption,
exclusive of value added tax.
(3) Extra charges applied subsequently in connection with the sale of inventories,
whether purchased or own production, or the provision of services, at the amount
indicated in the correction invoice to be added to the selling price, exclusive of value
added tax, shall be shown under net sales revenues (the correction pertains to the date
of performance).
(1) The value of inventories, whether purchased or own production, sold in Hungary and
services performed in Hungary, as defined under Section 75, shall be shown under net
domestic sales, regardless of whether they are paid for in HUF, foreign exchange,
foreign currency or by import purchases. In terms of net domestic sales, the territory of
the Republic of Hungary shall qualify as domestic territory. The value of direct sales to a
free zone company or to an undertaking operating in a transit area, as well as the value
of direct sales of a free zone company or an undertaking operating in a transit zone to
an undertaking operating in Hungary or to another free zone company transit zone
company shall be shown under net domestic sales.

(2) The value of the sale of inventories, whether purchased or own production, in
foreign trading to foreign customers in foreign countries and/or to foreign countries, as
well as the value of services performed for foreign customers in foreign countries, as
defined under Section 75, shall be shown under net external sales, regardless of
whether they are paid for in foreign exchange, foreign currency, by import purchases or
in HUF. In terms of net external sales, foreign buyer or foreign customer means when
the registered office or permanent establishment, or in the absence thereof, the
domicile or residence of the buyer or customer is in a territory outside the state frontiers
of the Republic of Hungary.
(3) Net external sales shall be reduced by the transport and loading/storage costs for
the route between the Hungarian frontier station and the destination abroad, billed
and/or paid in foreign exchange, foreign currency or HUF, at the HUF amount billed and
paid, or at the HUF value of the foreign exchange or foreign currency converted by the
rate defined under Subsections (4)-(6) of Section 60 in effect on the day of
performance.
(1) The consideration for the sales revenues defined in Paragraph a) of Subsection (2)
of Section 72 may be settled in HUF or foreign exchange by crediting the bank account
of the seller, in cash in HUF or foreign currency based on a legal provision, and in
imported goods or import services to a value corresponding to the consideration
payable for the sales defined in foreign exchange (in due observation foreign exchange
regulations).
(2) If settlement of the consideration is effected in HUF on the basis of an invoice, as
defined in Paragraph a) of Subsection (2) of Section 72, then the HUF value, exclusive
of value added tax, of the invoice shall be accounted as sales revenues.
(3) On settlement in HUF (in cash) of the consideration, the amount of HUF received,
reduced by the amount of value added tax, shall be taken into consideration as sales
revenues.
(4) If settlement of the consideration is effected in foreign exchange on the basis of an
invoice as defined in Paragraph a) of Subsection (2) of Section 72, then the HUF value
converted in accordance with Subsection (7) using the foreign exchange stated in the
invoice, exclusive of value added tax, shall be accounted as sales revenues.
(5) On settlement of the consideration in a foreign currency (in cash), the HUF value
converted in accordance with Subsection (7) of the foreign currency received, exclusive
of value added tax, shall be taken into consideration as sales revenues.
(6) If the consideration for export sales defined in foreign exchange is settled in
imported goods or import services with an identical foreign exchange value, then the
HUF value of the import purchase and/or the export revenues shall be defined at the
HUF value of the foreign exchange value as defined in the import purchase and export
sales contract, converted by the exchange rate defined under Subsections (4)-(6) of
Section 60 in effect on the date of the first performance. As a result, the HUF values of
the import purchase and the revenues obtained from the export sales will be identical.
(7) Any foreign exchange indicated in an invoice as defined in Paragraph a) of
Subsection (2) of Section 72 and any foreign currency received as consideration shall
be converted into HUF by the exchange rate defined under Subsections (4)-(6) of
Section 60 in effect on the date of performance.
(1) Own performance capitalized shall include the total (consolidated) amount of the
capitalized value of assets of own production (shown among assets) in the financial
year, and the change in self-manufactured stocks.

(2) The value of own performance effected within the company and shown among
assets [tangible assets, intangible assets, value-added work as defined in Subsections
(1) and (3) of Section 48], and young stock reclassified as breeding stock, as well as
the value of assets of own production and own performance to be accounted for as
other operating charges and extraordinary expenses in accordance with the provisions
of the Act, calculated at direct prime cost as defined under Section 51, shall be shown
under own performance capitalized (including any loss in value in self-manufactured
stocks).
(3) Variation in stocks of own production shall mean the difference between the closing
inventory at the end of the financial year and the opening inventory at the beginning of
the financial year, determined according to Subsection (1) of Section 66.
(1) Other income means revenues not forming part of net sales revenues which arise in
the course of regular operations (business activity), and which are shown neither under
income from financial transactions nor under extraordinary income.
(2) The following shall be shown under other income:
a) revenues related to insurance settlements,
b) fines, penalties, default interests, demurrage, late fees and compensation received,
c) receivables written of as credit losses for the previous financial year(s), when
received,
d) aid and support received to off-set costs (expenditures) without any obligation of
repayment from domestic or foreign economic entities or natural persons, or from
foreign organizations based on intergovernmental agreement or other contractual
arrangement,
e) revenues from any product life cycle control paid by product councils and related to
the control of product life cycles,
if related to the year under review or to the financial year(s) preceding the subject year,
and if financially settled before the balance sheet preparation date.
(3) The following shall be shown under other income:
a) any use (reduction or termination) of reserves created according to Subsections (1)(2) and (4) of Section 41,
b) subsidies and benefits received to off-set costs (expenditures) without any obligation
of repayment from the tax authority, or applied for in connection with the financial year
before the balance sheet preparation date,
c) discounts received subsequently, which were not invoiced, in connection with
concrete inventories, whether purchased or own production, or on services rendered as
contracted, when financial settlement is effected,
d) the value of a transferred (assigned) claim acknowledged by the assignee, at the
assignor (seller) of the original claim, at the time of transfer;
e) receipts from the direct sale of intangible assets and tangible assets, at the time of
sale;
f) insurance settlements received or approved and confirmed before the balance sheet
preparation date in connection with insurance events that took place during the year or
during the financial year preceding the subject year.
(4) The portion of negative goodwill shown under accrued income according to
Subsection (3) of Section 45 that was written off during the financial year according to
Subsection (4) of Section 45 shall be shown under other income.

(5) The amounts of losses in value marked back [including the amounts of accelerated
depreciation marked back for intangible assets and tangible assets according to
Section 53, and the amounts of losses in value of receivables and inventories marked
back according to Subsection (3) of Section 55 and according to Subsection (4) of
Section 56, respectively], furthermore, the positive balance of inventory valuation of
commercial goods shall be shown separately under other income.
(1) Material costs shall include the value of raw materials purchased and used, the
value of services used (purchased) including any non-deductible value added tax, the
value of other services, the purchase value of goods sold, and the value of services
sold (intermediated).
(2) Material costs shall include the cost value (decreased by depreciation and increased
by the amount of loss in value marked back) of purchased raw materials used during
the financial year, and the cost value of animals for breeding and fattening and other
livestock. Material costs shall be reduced by the value of any waste and recycled
materials generated in the course of the production, the activity or the service, and by
customs charges and excise taxes refunded.
(3) Contracted services shall include the cost value of material- and non-material-type
services, including any non-deductible value added tax, used during the financial year
as invoiced, paid and contracted.
(4) Other service activities shall include the duties charged during the financial year,
and not included (which may not be taken into account) in the cost value of assets,
administrative and service charges of authorities based on legal provisions, other
administrative, service and procedural charges, bank costs (excluding interest),
insurance premiums, the amount of any tax, levy or product charge on goods of own
production when delivered to the undertaking's own retail establishment or when utilized
in its own plant, in the amount invoiced, paid or contracted (calculated) or in the amount
declared.
(5) The original cost of goods sold shall include the cost value (decreased by
depreciation and increased by the amount of loss in value marked back) of materials
and goods sold - generally - in an unaltered form during the financial year. The cost
value of refundable packinging sold shall be added to the original cost of goods sold,
and shall be deducted when refunded.
(6) The value of services sold (intermediated) shall include the cost value of services
purchased and sold in an unaltered state, at the time of sale.
(7) Hungarian branch offices of foreign-registered companies shall account for services
supplied by the foreign-registered company or any other branch office thereof (including
management costs and expenditures imposed on the Hungarian branch office) at the
invoiced value as services - defined under Subsections (3)-(4) or Subsection (6) as
appropriate, among material costs.
(1) Staff costs shall include the amounts accounted for as wages and salaries to
employees or as work fees to cooperative members, the amount withdrawn as
consideration for the personal involvement of the owner (member) as a natural person,
as well as other employee benefits and contributions on wages and salaries.

(2) Wages and salaries shall include all payments related to the financial year as
remuneration to employees, workers and members in accordance with legal
regulations, including the amount withdrawn as consideration for the personal
involvement of the owner (member) as a natural person, the sums paid for work - and
accounted as such - to persons in any form of employment relationship for the financial
year (including any premiums and bonuses and extra monthly salaries paid and
accounted after the financial year) all constituents of which can be considered as
wages according to statistical accounts, regardless of whether or not personal income
tax is due on such payments, and whether or not they form a base for social security
payments.

(3) Other employee benefits shall include the amounts paid to natural persons, and not
accounted for as wage costs or contract fees, including any non-deductible value added
tax thereof and the amount of personal income tax payable (paid) by the undertaking on
such payments.
(4) Contributions on wages and salaries shall include pension and health insurance
contributions, health-care contributions, employers' contributions, vocational training
contributions, and all other costs payable as taxes, which are established on the basis
of staff costs or by the number of employees, irrespective of their designation.
(1) The following shall be shown as depreciation:
a) the amount of depreciation of intangible assets and tangible assets planned
(defined) in accordance with Subsections (1)-(4) of Section 52, and adjusted in
accordance with Subsection (3) of Section 53,
b) the amount accounted for on commencement of use, as defined in Subsection (2).
(2) The cost value of concessions and similar rights, intellectual property and tangible
assets with a purchase or production cost of HUF 50,000 or less each may, depending
on the undertaking's decision, be accounted for in one lump sum as depreciation upon
the commencement of use.
(1) Other operating charges are the costs which are not related directly or indirectly to
net sales revenues and which are incurred in the course of the regular operations
(business activity), and which are shown neither under expenses on financial
transactions nor under extraordinary expenses.
(2) The following shall be accounted under other operating charges:
a) settlements and other accounted payments, including any non-deductible value
added tax, paid, accounted or to be paid in connection with insurance events that
occurred before the balance sheet date and that became known before the balance
sheet preparation date;
b) fines, penalties, default interests, demurrage, late fees and compensations paid or
recognized and accounted as payable before the balance sheet preparation date, that
were charged for periods preceding the balance sheet date;
c) aid and support provided to off-set costs (expenditures) without any obligation of
repayment to domestic or foreign economic entities or natural persons in connection
with the financial year under review;
d) payments for product life cycle control to product councils as related to the control of
product life cycles in connection with the financial year under review;
e) the amounts of any declared or payable taxes, duties and contributions, which do not
constitute a part of the cost value and cannot be shown as costs, settled with the
Central Budget, with extra-budgetary funds or local governments;
f) any profit tax paid or payable abroad;

g) discounts provided subsequently, which were not invoiced, in connection with

concrete products, materials or services as contracted, when financial settlement is
effected,
(3) The following shall be shown under other operating charges:
a) the amounts of reserves created according to Subsections (1)-(2) and (4) of Section
41 during the financial year and any amounts added to such reserves;
b) the amounts written off during the financial year as bad debts;
c) the book value of intangible assets and tangible assets, when sold directly;
d) the book value of intangible assets and tangible assets that are missing or were
destroyed during the financial year, decreased by the value of waste materials and
recycled materials recorded under inventory;
e) the book value of inventories, whether purchased or own production, that are missing
or were destroyed during financial year, and removed from the records;
f) the book value of a transferred (assigned) claim at the assignor (seller) of the original
claim, at the time of transfer.
(4) The following shall be shown separately under other operating charges:
a) any loss in value, including accelerated depreciation of intangible assets and tangible
assets according to Subsections (1)-(2) of Section 53, the loss in value of receivables
and inventories accounted according to Subsections (1)-(2) of Section 55 and according
to Subsections (1)-(3) of Section 56, respectively;
b) the negative balance of inventory valuation of commercial goods;
c) the amounts of consumer tax and excise tax paid in connection with production,
business activities, services and sales operations, which are not accounted under the
costs of self-manufactured stocks.
(1) Direct cost of sales shall include the direct prime costs of self-manufactured stocks
sold and services rendered, the purchase value of goods sold, and the value of services
sold (intermediated).
(2) The direct prime cost of sales accounted shall include the direct prime costs of selfmanufactured stocks sold and services rendered - defined according to Section 51 - at
the value defined according Subsection (1) of Section 66.
(3) The indirect cost of sales shall include the costs of sales and marketing activities
and other general overhead.
(4) Sales and marketing costs shall include any extra costs related to sales (packaging,
transport costs, commissions), warehousing costs of finished products and other
merchandize, the costs of sales divisions and offices, and the costs of advertising,
publicity and market research whether or not directly related to sales. It is advised to
show separately the expenses directly related to sales and the costs of commercial
activities that can be directly accounted.

(5) The personnel, material and other costs of administration shall be shown under
administration costs.
(6) Other general overhead shall include other indirect costs of operations.
(1) Profit or loss from financial transactions shall mean the difference between the
income from and the expenses on financial transactions.
(2) Income from financial transactions shall include dividends and profit-sharing
(received or due), capital gains on participations sold, interest and capital gains on
financial investments, other interest and similar income (received or due), and other
income from financial transactions.

(3) Expenses on financial transactions shall include losses on financial investments,

interest payable and similar expenses, other expenses on financial investments, loss of
value on participations, securities and bank deposits.
(1) Income from investments (received or due) shall mean proceeds from share
certificates paid from after tax profit (including the interest received on interest-bearing
securities), if such are known by the balance sheet preparation date.
(2) Capital gains on investments shall mean the positive difference (representing a
profit) between the selling price and the book value of share certificates shown under
financial investments.
(3) The following shall be shown under interest and capital gains on financial
investments:
a) interest received on loans shown under financial investments (including bank
deposits) and on interest-bearing securities signifying a creditor relationship (received
or due), furthermore, the interest built into the selling price of interest-bearing securities
signifying a creditor relationship shown under financial investments;
b) the yield received in the form of the difference between net value and book value of
investment notes, whether from interest, dividends or capital gains, also when selling to
an investment fund, and the yield received in the form of the difference between net
value and book value [when the investment is made for trading purposes this item shall
be shown under other interest and similar income (received or due)];
c) in respect of financial leasing, interest in the leasing charges (received or due);
d) the portion commensurate for the subject year from the difference between the
purchase price and the book value of long-term discount securities;
e) the selling price of securities signifying a creditor relationship shown under financial
investments, decreased by the interest built into the selling price in the case of interestbearing securities, or by the interest accounted according to Paragraph d) in the case of
discount securities, and/or the positive difference between its face value and its book
value when sold or redeemed.
(4) The amount of interest (accounted upon purchase) built into the purchase price of
interest-bearing securities defined in Paragraph a) of Subsection (3) shall be deducted
from interest on financial investments.
(5) The following shall be shown under other interest and similar income (received or
due):
a) the interest (received or due) on interest-bearing securities signifying a creditor
relationship shown under current assets and the interest built into the selling price of
such securities when sold;
b) the interest (received or due) on loans, bills receivable and liquid assets shown under
current assets;
c) the portion commensurate for the subject year from the difference between the
purchase price and the book value of discount securities shown under current assets;
d) the difference between the spot selling price and the forward repurchase price
(contract price) in the case of authentic repurchase agreement with a financial
institution;
e) in the case of authentic repurchase agreement, the interest income received in the
amount of the difference between the purchase price of assets subject to forward resale
obligation shown under receivables and its reselling price shown under liabilities;

f) the full amount of gains from interest hedging (futures, option, swap and spot)
transactions, if concluded by the balance sheet date of the financial year, and the
commensurate portion of such gains if the transaction was not concluded by the
balance sheet date (excluding options) in an amount up to the commensurate portion of
the loss of the transaction protected by hedging,
irrespective of whether paid by a credit institution, other economic entity or a private
person.
(6) The amount of interest (accounted upon purchase) built into the purchase price of
interest-bearing securities defined in Paragraph a) of Subsection (5) shall be deducted
from other interest and similar income (received or due).
(7) The following shall be shown under other income from financial transactions:
a) in respect of the sale of share certificates (including own stocks and shares) shown
under current assets, the positive difference between the selling price and the book
value of the investment sold (capital gain)
b) the positive difference between the selling price and the book value (capital gain) of
securities signifying a creditor relationship shown under current assets, decreased by
the interest built into the selling price in the case of interest-bearing securities, or by the
interest accounted according to Paragraph c) of Subsection (5) in the case of discount
securities, when sold;
c) the positive difference between the face value and the book value (capital gain) of
interest-bearing securities signifying a creditor relationship shown under current assets,
when redeemed;
d) the positive difference between the face value and the book value (capital gain) of
discount securities decreased by interest income accounted according to Paragraph d)
of Subsection (3) or Paragraph c) of Subsection (5), when redeemed;
e) in respect of the annual repayment of the principal of securities signifying a creditor
relationship, the positive difference between such principal payment and the portion of
the book value determined in relation to the principal payment and the remaining
payments including the most recent payment;
f) exchange gains upon the conversion into forint of foreign currencies, and gains
financially realized during the financial year in connection with receivables, financial
investments, securities and liabilities denominated in foreign currencies;
g) total exchange gains from foreign currencies (whether on hand or on account), and
from receivables, financial investments, securities and liabilities denominated in foreign
currencies and accounted when valuated on the balance sheet date, the entire amount
of which - with the amount shown under income deducted - shall be shown under
accrued and deferred assets to cover exchange losses of the following financial year(s);
h) from the positive difference between cost value and the face value of securities
signifying a creditor relationship purchased under face value, the portion shown under
accrued and deferred assets;
i) the positive difference between cost value and the face value of securities signifying a
creditor relationship purchased under face value in the amount previously shown under
accrued and deferred assets, when terminated;
j) in respect of the forward portion of futures, options and swap transactions other than
hedging, the full amount of the positive difference between the market price in effect on
the day of closing (expiry, conclusion of an offset transaction, termination before
maturity) the transaction and the contract (forward) price if closed before the balance
sheet date, or the part of the - financially realized - positive difference commensurate
for the subject year, if the transaction is closed between the balance sheet date and the
balance sheet preparation date;

k) the full amount of gains from other non-interest hedging (futures, option, swap and
spot) transactions, if concluded by the balance sheet date of the financial year, or the
part of such gains commensurate for the subject year, if the transaction was not
concluded by the balance sheet date (excluding options) in an amount up to the
commensurate portion of the loss of the transaction protected by hedging;
l) fees received for options;
m) proceeds received in excess of the book value of purchased receivables;
n) the positive difference between the selling price and the book value of purchased
receivables, when sold;
o) discounts, which were not invoiced, received in the case when financial settlement is
effected within the contractual payment deadline (due date), not to exceed the
commensurate portion of late charges;
p) in the case of joint operation, sums charged to the parties of joint operation, and the
profit from joint operation received for the subject year;
r) in the case of professional associations, sums charged to members of the association
to cover the operating costs of the subject year.
(8) The effect of any fluctuation in exchange rates shall be eliminated when establishing
the exchange gains defined under Subsection (2), Paragraphs a)-b) and e) of
subsection (3), and Paragraphs a)-d) of Subsection (7) on shares and securities
signifying a creditor relationship denominated in foreign currencies.
(1) The following shall be shown under losses on financial investments:
a) the selling price of securities signifying a creditor relationship shown under financial
investments, decreased by the interest built into the selling price in the case of interestbearing securities, or by the interest accounted according to Paragraph d) of
Subsection (3) of Section 84 in the case of discount securities, and/or the negative
difference between its face value and its book value when sold or redeemed;
b) in respect of the sale of share certificates shown under financial investments, the
negative difference between the selling price and the book value of the investment sold.
(2) The following shall be shown under interest and similar expenses, irrespective of
whether payable to credit institutions, other economic entities or private persons:
a) interest paid or payable (due) on liabilities from loans, credits and from the issue of
bonds and securities signifying a creditor relationship shown under long-term or shortterm liabilities and on bills payable, with the exception of interest accounted and
included in the cost value of the assets;
b) interest paid or payable (due) on subordinated liabilities (subordinated loan capital);
c) losses realized as the difference between the net value and the book value of
investment notes when sold to an investment fund or when redeemed;
d) in respect of authentic repurchase agreement, the interest expense in the difference
between the selling price of assets subject to forward repurchase obligation shown
under liabilities and the purchase price shown under receivables;
e) the full amount of losses on interest hedging (futures, option, swap and spot)
transactions, if concluded by the balance sheet date, and the commensurate portion of
such losses, if the transaction was not concluded by the balance sheet date (excluding
options) in an amount up to the commensurate portion of the loss of the transaction
protected by hedging.
(3) The following shall be shown under other expenses on financial transactions:

a) in respect of the sale of share certificates (including own stocks and shares) shown
under current assets, the negative difference between the selling price and the book
value of the investment sold (capital loss)
b) the negative difference between the selling price and the book value (capital loss) of
securities signifying a creditor relationship shown under current assets, decreased by
the interest built into the selling price in the case of interest-bearing securities, or by the
interest accounted according to Paragraph c) of Subsection (5) of Section 84 in the
case of discount securities, when sold;
c) the negative difference between the face value and the book value (capital loss) of
interest-bearing securities signifying a creditor relationship shown under current assets,
when redeemed;
d) the negative difference between the face value and the book value (capital loss) of
discount securities decreased by interest income accounted according to Paragraph d)
of Subsection (3) of Section 84 or Paragraph c) of Subsection (5) of Section 84, when
redeemed;
e) in respect of the annual repayment of the principal of securities signifying a creditor
relationship, the negative difference between such principal payment and the portion of
the book value determined in relation to the principal payment and the remaining
payments including the most recent payment;
f) exchange losses upon the conversion into forint of foreign currencies, and the
exchange losses financially realized during the financial year in connection with
receivables, financial investments, securities and liabilities denominated in foreign
currencies;
g) total exchange losses on foreign currencies (whether on hand or on account), and on
receivables, financial investments, securities and liabilities denominated in foreign
currencies and accounted when valuated on the balance sheet date, decreased by the
amount from accrued and deferred assets according to Paragraph g) of Subsection (7)
of Section 84, not to exceed to amount accounted as losses;
h) from the negative difference between cost value and the face value of securities
signifying a creditor relationship purchased above face value, the portion shown under
accrued and deferred assets;
i) the negative difference between cost value and the face value of securities signifying
a creditor relationship purchased above face value in the amount shown under accrued
and deferred assets, when terminated;
j) in respect of the forward portion of futures, options and swap transactions other than
hedging, the full amount of the negative difference between the market price in effect
on the day of closing (expiry, conclusion of an offset transaction, termination before
maturity) the transaction and the contract (forward) price, if closed before the balance
sheet date, or the part of the - financially realized - negative difference commensurate
for the subject year, if the transaction is closed between the balance sheet date and the
balance sheet preparation date, and the - financially not realized - negative portion of
the difference if the transaction is not closed before the balance sheet preparation date;
k) the full amount of losses from other non-interest hedging (futures, option, swap and
spot) transactions, if concluded by the balance sheet date, or the portion of such losses
commensurate for the subject year, if the transaction was not concluded by the balance
sheet date (excluding options) in an amount up to the commensurate portion of the gain
from the transaction protected by hedging;
l) the fees paid for sale options, the fees paid for sale options not called upon maturity,
and the fees paid for called buy options incurred in connection with the purchase of
securities for trading purposes, if the latter is not accounted at its cost value pursuant to
Subsection (2) of Section 61;

m) the amount written off as bad debt in connection with purchased receivables, and
the portion of the book value of a purchased receivable that is not covered by the
financial revenues received;
n) the negative difference between the selling price and the book value of purchased
receivables, when sold;
o) discounts, which were not invoiced, provided in the case when financial settlement is
effected within the contractual payment deadline (due date), not to exceed the
commensurate portion of late charges;
p) in the case of joint operation, sums provided or payable by the parties of joint
operation to cover common operating expenses for the subject year, and the profit from
joint operation for the subject year surrendered;
r) in the case of professional associations sums paid by the members of the association
to cover the operating costs of the subject year.
(4) The effect of any fluctuation in exchange rates shall be eliminated when establishing
the exchange losses defined under Subsection (1), Paragraph a) of Subsection (2) and
Paragraphs a)-d) of Subsection (3) on shares and securities signifying a creditor
relationship denominated in foreign currencies.
(5) The items listed under other income from financial transactions defined in
Subsection (7) of Section 84 shall not be merged with the items of other expenses on
financial transaction defined in Subsection (3); these items shall be shown in their gross
value, with the exception of the price differentials accounted during valuation on the
balance sheet date, which are to be shown in combined form.
(6) Losses in value on share certificates, securities signifying a creditor relationship and
on long-term bank deposits shall be accounted as loss in the value of shares, securities
and bank deposits, decreased by the previously written off amounts of losses in value
marked back.
(1) The extraordinary profit or loss figure is the difference between extraordinary income
and extraordinary expenses.
(2) Extraordinary income and extraordinary expenses are independent of the
entrepreneurial activities, they are not part of the undertaking's regular business
operations, and are not directly related to regular business activities.
(3) The following items shall be shown under extraordinary income:
a) in respect of the owner (shareholder), the value of any property items contributed to
the business association as defined in the deed of foundation or in its amendments;
b) for the owner (shareholder) of business association that is terminated without
succession (upon conclusion of the liquidation or dissolution procedure), when the
resolution therefor becomes operative, the difference between the value of assets
received in exchange for the share (stocks, partnership shares, capital contributions)
terminated as specified in the proposal on the appropriation of assets and the agreed
upon value of the liabilities assumed, if the value of the received assets is higher;
c) for the owner (shareholder) of business association that is transformed, the amount
of equity - as specified in the source and application of funds statement of the
predecessor company - consistent with the terminated shares shown as the cost value
of the shares in the new business association created through transformation;
d) for the owner (shareholder) of a merging business association, the amount of equity as specified in the source and application of funds statement of the predecessor
company - consistent with the terminated shares shown as the cost value of the shares
in the acquiring (merger) business association;
e) for the owner (shareholder) of business association, when decreasing the subscribed
capital of the business association through disinvestment, the value of assets received
in compensation for shares, participations and/or capital contributions withdrawn from
the business association;
f) the face value of any repurchased own shares and partnership shares withdrawn;

g) the amount of liability - from a loan provided to a company limited by shares cancelled in exchange for shares issued on the basis of legal provisions covered by
assets in addition to the subscribed capital;
h) the amount of liability involved in the gratuitous assumption of debt by a third party as
stipulated in the contract (agreement), furthermore, the amount of liabilities cancelled
by the creditor or that of which has expired, if it is not related to the acquisition of any
asset.
(4) The following shall be shown under extraordinary income as accrued income:
a) the amount of a liability cancelled if it is related to an asset acquired;
b) the amount of any financially settled support or assistance received for development
purposes without any obligation of repayment, and liquid assets taken over definitively;
c) the book value (at maximum the commercial or market value) of assets received
without consideration as shown in the books of the transferor, as well as the market
value of the assets received as a gift or bequest, or that of surplus assets discovered;
d) the amount of liability involved in the gratuitous assumption of debt by a third party as
stipulated in the contract (agreement), if it is related to the acquisition of any asset.
(5) Amounts cancelled to off-set costs (expenditures) - in accordance with Subsection
(2) of Section 45 - from the assets shown under accrued income according to
Subsection (4) shall be shown under extraordinary income.
(6) The following shall be shown under extraordinary expenses:
a) in respect of the owner (shareholder), the value of record of the property items
contributed to the business association at the time of foundation or when increasing its
subscribed capital;
b) the repurchase value (value recorded) of repurchased own shares and own
partnership shares when withdrawn;
c) for the owner (shareholder) of business association that is terminated without
succession (upon conclusion of the liquidation or dissolution procedure), when the
resolution therefor becomes operative, the value of record (book value) of its share
(stocks, partnership shares, capital contributions) in the terminated business
association, and the difference between the value of assets received in exchange for
the share (stocks, partnership shares, capital contributions) terminated as specified in
the proposal on the appropriation of assets and the agreed upon value of the liabilities
assumed, if the value of the received assets is lower;
d) for the owner (shareholder) of business association that is transformed, the value of
record (book value) of its share (stocks, partnership shares, capital contributions) in the
terminated business association;
e) for the owner (shareholder) of a merging business association, the value of record
(book value) of its share (stocks, partnership shares, capital contributions) in the
predecessor business association;
f) for the owner (shareholder) of business association, when decreasing the subscribed
capital of the business association through disinvestment, the value of record (book
value) of the shares (stocks, partnership shares, capital contributions) withdrawn;
(7) The following shall be shown under extraordinary expenses:

a) the value of record of assets transferred without consideration, the book value of
services provided without consideration, including any pre-charged value added tax not
yet refunded by the buyer, and the book value cancelled receivables which are not
shown as bed debts;
b) the amount of liability assumed without consideration as stipulated in the contract
(agreement) - in observation of Subsection (1) of Section 33 - at the party assuming
such debt;
c) the amount of any financially settled support or assistance provided for development
purposes without any obligation of repayment, and liquid assets transferred definitively.
(8) The extraordinary income defined under Subsections (3)-(4) and the extraordinary
expenses defined under Subsections (6)-(7) shall be detailed in the notes on the
accounts if they have a major impact on the profit and loss figure.
(1) Income before taxes (pre-tax profit or loss) is the total of the profit or loss from
ordinary activities and the extraordinary profit or loss.
(2) Tax liabilities shall be shown based on the tax return.
(3) Profit after taxes (after-tax profit or loss) is equal to the difference between income
before taxes and tax liabilities.
(4) The balance sheet profit or loss figure is the difference of the profit after taxes
adjusted by the amount used - as defined under Subsection (5) - from the available
accumulated profit reserve for dividends, profit-sharing and for yields on interestbearing securities, and the dividends, profit-sharing and yields on interest-bearing
securities approved.
(5) If the profit retained for the year is insufficient to cover the dividends, profit-sharing
and yields on interest-bearing securities approved for payment, and the available profit
reserve can be used for this purpose, then any sums withdrawn from the available profit
reserve shall be shown in the profit and loss account. In this case the balance sheet
profit or loss figure will be zero, or it will be of the amount of loss for the year after
taxes.
Notes on the Accounts
(1) The notes on the accounts shall include all numerical data and explanatory
information prescribed by this Act, as well as the figures in addition to those contained
in the balance sheet and in the profit and loss account, which are necessary for the true
and fair demonstration of the undertaking's financial and earnings position, and the
results of its operation for the owners, investors and creditors. The notes on the
accounts shall also contain information - as prescribed by other legal regulations - on
any unique or special activities.
(2) In the notes on the accounts the undertaking's financial and earnings position shall
be assessed for the purposes of a true and fair view, along with the composition of
assets and liabilities, the relation between the equity and liabilities (creditors), and the
trends in liquidity, solvency and profitability.
(3) The constituent parts of the accounting policy, any change thereof, and the
consequence of any change on the profit or loss figure shall be separately illustrated in
the notes on the accounts.
(4) The valuation procedures applied in the course of compiling the annual account,
and the method of accounting for depreciation as defined in the accounting policy and
the frequency with which it is used, explanations for any difference influencing the profit
or loss, arising from procedures departing from those applied in the previous year and
applied in respect of the individual balance sheet items, as well as the effect thereof on
the financial and earnings position, and the profit or loss shall be detailed in the notes
on the accounts.

(5) The consequence of any major errors discovered by audit on the profit and loss, as
well as on the assets and liabilities, which is combined in the balance sheet and the
profit and loss account, shall be shown in the notes on the accounts broken down on a
yearly basis.
(6) The notes on the accounts shall also contain a cash flow statement with at least the
contents specified in Schedule No. 7.
(1) The notes on the accounts shall contain the following:
a) the names and registered offices of all business associations which are subsidiaries
of the undertaking to which the notes pertain;
b) the names and registered offices of all business associations which are jointly
managed by the undertaking to which the notes pertain and another undertaking;
c) the names and registered offices of all business associations which are associated
with the undertaking to which the notes pertain;
separately illustrating the equity and the subscribed capital of such undertakings, their
reserves, the percentage of shareholdings, their profit or loss figure for the last financial
year; and furthermore
d) the names and registered offices of all business associations which are in other
share ownership relationship with the undertaking to which the notes pertain.
(2) The notes on the accounts of controlled business associations described in the Act
on Business Associations shall contain the name, registered address and voting
percentage of the members (shareholders) with
a) substantial influence,
b) majority control influence,
c) direct control influence.
(3) The notes on the accounts shall contain the itemized list of the name, registered
address, the amount of subscribed capital and voting percentage of all business
associations where the undertaking, according to the Act on Business Associations, has
a) substantial influence,
b) majority control influence,
c) direct control influence.
(4) The following shall be shown in the notes on the accounts:
a) in the case of business associations, the amount, consolidated by groups, of the
remuneration payable for the activities of executive employees, members of the Board
of Directors and members of the Supervisory Board during the financial year;
b) in the case of business associations, the amount, consolidated by groups, of
advance payments and loans paid to executive employees, members of the Board of
Directors and members of the Supervisory Board, also indicating the rate of interest, all
key conditions, the amounts repaid and the payment terms;
c) the full amounts of pension obligations, consolidated by groups, to former executive
employees, members of the Board of Directors and members of the Supervisory Board
of the business association;
d) the names and addresses of all persons authorized to represent the undertaking,
who are required to sign the annual report.
(1) The notes on the accounts shall demonstrate the amounts of import of
a) receipts shown under accrued income,
b) deferred expenses,
c) expenses and costs shown under accrued liabilities,
d) accrued income,
and the trend of such over time.

(2) The notes on the accounts shall include the amounts of receivables and liabilities
separately for the parent company and for the subsidiary company (companies) under
the headings Long-term loans to affiliated undertakings, Liabilities to affiliated
undertakings, Subordinated liabilities to affiliated undertakings, Long-term liabilities to
affiliated undertakings, and Short-term liabilities to affiliated undertakings. (In the case
of superior parent company, the parent company subsidiary company relationship shall
be determined from the superior parent company's point of view.)
(3) The following shall be introduced in the notes on the accounts:
a) from among the liabilities entered in the balance sheet, the full amount of the
liabilities, the remaining maturity of which is longer than five years; the full amount of
liabilities which are secured by a lien, mortgage or similar rights, indicating the type and
form of such collateral; and
b) the full amount of any financial liabilities which are of importance from the point of
view of evaluating the financial situation of the undertaking, but are not shown in the
balance sheet, in particular future pension and severance pay obligations, and liabilities
to affiliated undertakings;
c) other off-balance sheet items;
d) the tied-up reserves broken down per titles.
(4) The notes on the accounts shall include an itemized account of pending and
commitments under off-balance sheet items. They shall be further detailed and broken
down per transaction types (according to the subject matter of the transaction): futures
and options transactions not yet concluded by the balance sheet date, along with the
contracted amounts (contract price, rate) in the forward parts of swaps, their estimated
impact on profit and on cash-flow - separately showing the impact already applied in the
profit or loss of the financial year -, and detailed as hedging/non-hedging, stock
exchange/OTC, and settlement/delivery transactions.
(5) The notes on the accounts shall demonstrate the amount of subordinated assets
broken down per titles.
(6) The notes on the accounts shall contain any changes in equity during the financial
year along with the reasons, with special attention to variations in the subscribed
capital. It shall also illustrate the percentages of - and any variations in -subscribed
capital held by the parent company, by subsidiary company(ies), joint undertakings, and
by affiliated undertaking(s).
The following information shall be provided in the notes on the accounts:
a) the average statistical number and wage costs of employees employed in the subject
year, other employee benefits, in a breakdown of groups of staff;
b) in the case of a company limited by shares, the number and face value of shares, in
a breakdown of types of shares (further detailed to indicate those issued in the subject
year), also the number and face value of convertible bonds;
c) the amounts representing adjustment items in the course of establishing corporate
tax as a consequence of valuation; if such an item is of temporary nature, the future
effect thereof shall also be indicated;
d) the effect of extraordinary income and extraordinary expenses on the profit or loss,
expressed in numbers.

(1) The notes on the accounts shall contain the opening gross value of intangible assets
and tangible assets, any increase or decrease therein, any re-classification, the closing
gross value, as well as the opening value of accrued depreciation, any increase or
decrease therein in the subject year, any re-classification, the closing gross value, the
amount of depreciation in the subject year as per each balance sheet item at the least.
(2) The depreciation accounted for shall be described in the details defined in
Subsection (1) in the following breakdown: normal straight-line, degressive and
performance-base depreciation, other methods, accelerated depreciation, and the
amount of accelerated depreciation marked back. The reasons for accelerated
depreciation in substantial amounts, and any backmarking thereof, shall be illustrated.
(3) The notes on the accounts shall show the opening value of depreciation accounted
in connection with the valuation of
a) financial investments,
b) inventories,
c) securities shown under current assets,
furthermore, any increase or decrease in depreciation in the financial year, the amount
of depreciation marked back, and the closing amount of depreciation, broken down per
balance sheet heading.
(1) The notes on the accounts shall contain:
a) the amount of external sales in a breakdown of markets separated on a geographical
basis (geographical separation shall be established by the undertaking in line with the
particular characteristics of its operations);
b) the total sales revenues broken down per the principal activities specified in the deed
of foundation, if the various activities or services substantially differ from each other.
(2) If any export subsidies apply, the notes on the accounts shall demonstrate the direct
prime costs directly related to the revenues from external sales to which the subsidies
pertain (costs accounted for directly, purchase value of the goods sold).
(3) The amounts of any support or aid -- received, disbursed or accounted - within the
framework of any aid scheme shall be illustrated in the notes on the accounts in detail,
to include the amount received, the amount used and the amount available (broken
down per title and per year). Aid scheme means when support or assistance is received
from agencies of central or local authorities and/or from international agencies, or from
another undertaking without any obligation of repayment for maintenance and/or
development purposes.
(4) The costs of research and experimental development in the subject year shall be
described in the notes on the accounts.
(5) An undertaking preparing a profit and loss account using the turnover costs method
[Paragraph b) of Subsection (1) of Section 71] shall provide a detailed description of the
capitalized value of own performance, a breakdown of costs by types of costs at least in
as much detail as corresponding to lines 03-04, 05-07, 10-12, and VI of version "A" of
Schedule No. 2, and with the value figures entered in the closed system of double-entry
bookkeeping, in the notes on the accounts.
(6) The notes on the accounts shall contain the amounts accounted with affiliated
undertakings, broken down as parent company/subsidiary company, from accrued
income as shown in the profit and loss account under Total sales revenues and Other
income - in this order - and under Extraordinary income.
(1) The figures detailed in accordance with Subsection (1) of Section 92 of tangible
assets directly serving environmental protection purposes shall be described in the
notes on the accounts.

(2) In the notes on the accounts the quantity and value figures of the opening and
closing inventories of any hazardous waste and pollutants, and any increase and
decrease in the quantity and value of hazardous waste and pollutants in the subject
year shall be described by the hazard classifications defined in the relevant legal
provisions.
(3) The amount of provisions formed in the subject year and in the previous financial
year for the purpose of covering liabilities of environmental protection and future
expenses related to environmental protection, separated by titles, the amounts
accounted for in the subject year and in the previous financial year for environmental
protection costs, as well as the expected amount of environmental damages and
liabilities not included in the balance sheet shall be described in the notes on the
accounts.
Business Report
(1) The purpose of the business report is to demonstrate the financial and earnings
position, and course of business of the undertaking through evaluating the figures
contained in the annual report in a manner that provides a fair view reflecting the actual
circumstances on the basis of facts from the past and of estimated future data.
(2) The following shall be described in the business report:
a) any significant events and particularly important developments which took place
following the balance sheet date;
b) planned development (in line with the development of the business environment,
known or estimated, and with the proposed impact of internal policies);
c) figures concerning the acquisition of repurchased own shares and own partnership
shares;
d) the area of research and experimental development;
e) business premises.
(3) The business report shall contain a separate explanation of
a) any effect of environmental considerations on the undertaking's financial standing,
and the undertaking's environment-related responsibilities;
b) environmental protection related projects, completed and planned, and any aid in
connection therewith;
c) the undertaking's policy in terms of the means of environmental protection;
d) the introduction of measures relative to environmental protection and the current
status of such measures.
(4) The business report shall be prepared in the Hungarian language, and shall be
signed by the undertaking's authorized representative, with the place and date
indicated.
Chapter IV
SIMPLIFIED ANNUAL REPORT
(1) The simplified annual report consists of the balance sheet defined under
Subsections (2)-(4), the profit and loss account and the notes on the accounts. A
business report need not be attached with a simplified annual report.
(2) The balance sheet filed with the simplified annual report consists of the items of the
balance sheet chosen by the undertaking (version "A" or "B" in Schedule No. 1) marked
by capitals and Roman numerals.
(3) The profit and loss account filed with the simplified annual report consists of the
items of the profit and loss account chosen by the undertaking (version "A" or "B" in
Schedules No. 2 and 3) marked by capitals and Roman numerals.
(4) The notes on the accounts of the simplified annual report need not contain the data
defined in Subsection (7) of Section 41, Subsection (4) of Section 55, Subsection (6) of
Section 88, Section 89, Subsections (1)-(2) and (6) of Section 90, Paragraphs c)-d) of
Section 91, Subsection (3) of Section 92, and in Subsections (1)-(2) and (6) of Section
93.

(1) If an undertaking filing a simplified annual report exceeds the limit of any two of the
three indices described under Subsection (2) of Section 9 in two consecutive financial
years, such undertaking shall be required to file an annual report as of the year
following the second year.
(2) If an undertaking filing an annual report drops below the limit of any two of the three
indices described under Subsection (2) of Section 9 in two consecutive financial years,
such undertaking may switch to a simplified annual report as of the year following the
second year.
(1) In the simplified annual report
a) the backmarking defined under Subsection (2) of Section 57 is not compulsory;
b) by derogation from Subsection (1) of Section 66, self-manufactured stocks may be
valuated with sale prices decreased by estimated future costs and by calculated profit
margins;
c) the accruals defined under Subsection (3) of Section 32 and Subsection (3) of
Section 44 need not be applied.
Chapter V
SIMPLIFIED REPORT
General Rules
(1) An undertaking keeping single-entry books shall prepare a simplified report in
respect of the financial year, with the accounting date of 31 December. An undertaking
keeping single-entry books may not apply the provisions laid down in Subsections (2)(3) of Section 11.
(2) The simplified report consists of the simplified balance sheet shown in Schedule No.
4 and the profit and loss statement shown in Schedule No. 5. The items of the
simplified balance sheet and of the profit and loss statement may be further broken
down.
(3) The simplified balance sheet and the breakdown of profit and loss shall be prepared
in the sequence of items prescribed in this Act, shall be supported by certificates, shall
be based on the data of the duly kept single-entry books (cash flow books, analytic
registers on assets and liabilities, inventory lists), and shall be prepared in a clear and
concise form.
(4) The simplified balance sheet and the breakdown of profit and loss shall be drawn up
in the Hungarian language, and data shall be provided in units of 1,000 HUF.
(5) The simplified balance sheet and the breakdown of profit and loss shall be signed
by the person authorized to represent the undertaking, indicating the place and date
thereof.
(6) In the simplified balance sheet and in the breakdown of profit and loss, the
corresponding figures of the previous financial year shall be indicated in respect of each
item. If an audit has identified any major error(s) - as described in Point 3 of Subsection
(3) of Section 3 and by the conditions laid down in the undertaking's accounting policy
according to Subsection (4) of Section 14 - in the simplified balance sheet breakdown
of profit and loss of (the) previous financial year(s), then any modifications pertaining to
the financial year shall be shown at each item of the simplified balance sheet and the
breakdown of profit and loss next to the data of the previous year. Accordingly, the data
of the previous year, the modifications relating to closed year(s), and the data of the
subject year shall be indicated in separate columns in both the simplified balance sheet
and the breakdown of profit and loss.
(7) In the simplified balance sheet and breakdown of profit and loss of consecutive
financial years, comparability shall be provided for by the constancy of the structure,
breakdown and contents, as well as that of the principles and procedures applied in
respect of the valuation of items in the simplified balance sheet.

(1) An undertaking filing a simplified report shall, by way of derogation from the
provisions contained in Subsections (2) and (7) of Section 15, enter the revenues and
other income and the costs and expenses, with the exception of depreciation write-offs
and losses in value, and the other expenses in the books at the date of the actual
receipt and payment of funds or, in respect of Subsection (2), when settlement is
effected by means other than money.
(2) Other means of payment of consideration (including bills of exchange) shall be
recorded in the period of performance. Such transactions shall be shown at their gross
value, according to their true content.
(3) The simplified balance sheet shall contain, as at December 31, all of the
undertaking's assets and their sources, registered by value in the inventory, while the
profit and loss statement shall contain the definitive (non-repayable) proceeds from and
the definitive (non-refundable) expenses on operations during the financial year, as well
as the gross values of corrections determined by the valuation of assets and liabilities
on balance sheet date, irrespective of whether or not any money exchanged hands
upon performance of the transactions.
Prescribed Breakdown and Contents of the Simplified Balance Sheet
(1) The contents of the various items in the simplified balance sheet, in consideration of
Subsection (2), is identical as to the breakdown of version "A" shown in Schedule No. 1.
(2) In respect of the various items the provisions of Sections 23-31 and Sections 35-43
shall be duly observed, with the difference that the provisions pertaining to the
capitalization of formation/reorganization expenses, to the adjustments of value of
invested assets and - in that context - to the valuation reserve, to the special provisions
defined under Subsections (4)-(6) of Section 41, to the use of profit reserves pursuant
to Paragraph d) of Subsection (2) and Subsection (6) of Section 37, furthermore, the
provisions laid down in the aforementioned Sections pertaining to the notes on the
accounts may not be applied for the simplified balance sheet.
(3) The total of receivables - payable in the future - and liabilities without any movement
of funds, and the total of receivables originating from the transfer of funds and the total
of liabilities from the receipt of funds shall be shown separately in the simplified balance
sheet effective on the balance sheet date.
(4) Loans provided by the undertaking, and advances provided for any purpose other
than purchase, and the portion of any tax overpayment that is not transferred to offset
liabilities in another form of tax shall be shown in the simplified balance sheet as
receivables originating from the transfer of funds.
(5) Receivables from the supply of goods and provision of services (trade debtors) and
any aid that was applied for rightfully but not yet settled financially by the balance sheet
date shall be shown in the simplified balance sheet as receivables without any
movement of funds.
(6) The HUF value of foreign currencies that are shown separately under receivables in
the transaction records shall be shown under liquid assets.
(1) By way of derogation from the provisions of Subsection (2) of Section 35, equity
consists of the subscribed capital, capital reserve, accumulated profit reserve, tied-up
reserves and the simplified balance sheet profit or loss figure. Equity shall not include
the reserves defined under Subsections (5)-(6), which are to be financially realized in
the future. The reserve tied up according to Section 38 shall be shown in the simplified
balance sheet by way of transfer from the capital reserve, or as deducted from the profit
reserve shown under own funds.
(2) Subscribed capital shall be shown as the total value of liquid assets and non-cash
assets that were physically provided for such purpose by the owners or shareholders
and as recognized in the deed of foundation, in its amendments or in the resolution of
the supreme body thereof, effective as of the day when registered by the Court of
Registration, where applicable.

(3) Accumulated profit reserve shall mean the value of the assets in the simplified
balance sheet, reduced by any provisions and liabilities, as well as by the subscribed
capital, the capital reserve, tied-up reserves, the simplified balance sheet profit or loss
figure, and by the reserve defined under Subsections (5)-(6).
(4) The simplified balance sheet profit or loss figure is defined as the combined amount
of the taxable income from operations for the financial year and the definitive amount
resulting from changes in assets, which do not involve the transfer or receipt of funds,
during the same period, decreased by value adjustments (depreciation write-offs,
losses in value, changes in inventory), also by the tax liabilities and dividend payments
approved in accordance with Subsection (2) of Section 114, where the resulting amount
is retained by the undertaking; or as the decrease in equity, which is to correspond with
the amount shown in the profit and loss statement.
(5) The reserve shown in the simplified balance sheet illustrates future development in
holdings before taxation, that reflects the difference between the assets and liabilities
shown in the balance sheet, which results in earnings or expenses - before taxes - for
future financial settlement.
(6) The difference (which may also be negative) between
a) the aggregate amount of any self-manufactured stocks entered on the asset side in
the simplified balance sheet, the amount of trade receivables excluding any value
added tax, and - if Subsection (3) of Section 106 applies - the gains on receivables
originating from the transfer of funds and on liabilities from the receipt of funds that
cannot yet be accounted as income, and
b) the total amount of payables to suppliers shown on the liabilities side in the simplified
balance sheet, excluding any deductible value added tax, and not related to the closing
balance of the inventories purchased, furthermore, the provisions specified in
Subsection (1) of Section 103 and, of the short-term liabilities defined in Subsection (2)
of Section 103, the aggregate amount of liabilities which represent future expenses
when settled
shall qualify as reserve.
(1) The provisions defined in Subsections (1)-(2) of Section 41 shall only be shown in
the simplified balance sheet, and must not be entered in the books.
(2) The liabilities acknowledged and not entered in the financial records shall be shown
in the simplified balance sheet under short-term liabilities without any monetary
movements of funds:
a) accounts payable to suppliers (not including suppliers of assets in course of
construction),
b) the amount of any dividends (profit-sharing) due (payable) to the owners,
c) the amount of liabilities not arising from the supply of goods or use of services, or
from credits or loans borrowed, but such as fall in the period under review, and
represent future costs or expenditures (wages paid for the month of December, social
security contribution, health care contribution, other), furthermore
d) the amount of any tax liabilities accounted for the financial year with central or local
authorities (declared) but not yet settled financially until the balance sheet date.
(3) Any balance of pre-charged value added tax payable but not yet settled with the
central budget shall be shown under liabilities or receivables without any movement of
funds, regardless of whether it was not yet required to be declared pursuant to the
relevant law, or it was declared but not settled financially by the balance sheet date.

(4) If, on the basis of legal regulation or intergovernmental agreement, an undertaking

receives non-refundable financial support, then the sum received shall be entered in the
financial records under liabilities. The ensuing liabilities shall be transferred under other
taxable income at the time and in the amount, when and in which amount expenses
(production or administration costs or depreciation) are accounted for in connection with
the spending of the sum received (credited). Should the goal supported not have been
realized by the deadline set in the document of support, but the sum received is not to
be repaid, the sum shown under liabilities shall be accounted as other taxable income
and thus removed from liabilities at the expiration of such deadline. The sum accounted
as other taxable income shall be shown in the profit and loss statement under other
taxable income financially settled.

Valuation of Simplified Balance Sheet Items

As a general rule the provisions laid down in Sections 46-68 shall be applied - with the
exception of the provisions pertaining to the notes on the accounts - for the valuation of
the items of the simplified balance sheet, with due respect to the special rules defined
in Sections 105-106.
(1) In the preparation of the simplified report, the depreciation of intangible assets and
tangible assets, as well as any losses in value in financial assets, securities and
receivables originating from the transfer of funds shall be taken into consideration,
regardless of whether there is a profit or loss.
(2) The value of receivables (trade debtors) and liabilities (suppliers) related to supplies
and services to be shown in the simplified balance sheet shall reflect the amount as
estimated for payment based on the information available (not to exceed the amount
approved or invoiced). Any depreciation in receivables from trade debtors and write-off
of such as an expense, trade debts cancelled or assumed by a third party shall not be
accounted as income.
(3) Re-valuation (backmarking) as defined in Subsection (2) of Section 57 need not be
applied for assets to be shown in the simplified balance sheet.
(4) In the simplified balance sheet, self-manufactured stocks (work in progress,
intermediate, semi-finished and finished products, animals for breeding and fattening
and other livestock) may also be shown at the sale price less estimated future costs
and the calculated profit margin.
(5) The rules defined in Subsection (1) of Section 48 governing capitalization of the
invoiced costs of any renovation works related to tangible assets, furthermore, the
provisions of Subsections (4) and (6) of Section 47, the provisions of Subsection (8) of
Section 47 pertaining to interest income and the provisions of Subsection (1) of Section
52 pertaining to residual value need not be applied in the course of the preparation of
the simplified balance sheet. The assets as per Subsection (4) of Section 50 and
negative goodwill may not be shown in the simplified balance sheet.
(6) The cost value of tangible assets and intangible assets shall be decreased by the
sums cancelled from the liabilities of suppliers of assets in course of construction and
other suppliers. In this case the amount of annual depreciation shall be adjusted
according to Subsection (3) of Section 53.
(7) The provisions laid down in Subsection (1) of Section 68 need not be applied.

(8) If any material and permanent change occurs in the utilization of a tangible asset, on
account of which the tangible asset is to be transferred and shown under inventories
according to Subsection (5) of Section 23, the amount of depreciation already
accounted shall be marked back up to the amount of liabilities not yet settled with
suppliers of assets in course of construction and other suppliers. The amount resulting
from this adjustment - and shown under depreciation in the profit and loss statement shall have a negative sign. If the transfer defined under Subsection (5) of Section 23 is
from purchased inventories that are already paid for, no depreciation shall be permitted
on the cost (maximum market) value of such tangible asset. When transferring selfmanufactured stocks under tangible assets, the provisions set forth in Subsection (6) of
Section 111 shall be applied.
(1) In the simplified balance sheet foreign currency receivables and liabilities irrespective of any movement or non-movement of funds when received or disbursed shall be shown until their financial settlement at the HUF value converted by the
exchange rate defined under Subsections (4)-(6) of Section 60 in effect for the day of
contractual performance.
(2) In the simplified balance sheet foreign currencies, whether on hand or on account,
shall be shown at the HUF value converted by the exchange rate defined under
Subsections (4)-(6) of Section 60 in effect for the day when it was in fact received
(credited).
(3) The assets and liabilities defined under Subsections (1) and (2) shall re-valuated on
the balance sheet date, due to any fluctuation in exchange rates, only if such fluctuation
is deemed significant on the basis of the undertaking's accounting policy.
Simplified Balance Sheet Items Supported by Inventory Count
The items of the simplified balance sheet shall be supported by stocktaking. The
provisions of Section 69 shall apply to such stocktaking.
Prescribed Breakdown and Contents of the Profit and Loss Statement
(1) The profit and loss statement contains the breakdown of the simplified balance
sheet profit or loss figure of an undertaking keeping single-entry books, along with any
variations in its financial standing during the subject year through demonstration of the
main factors and components influencing the development or modification of the profit
or loss figure.
(2) The profit and loss statement shall indicate any fluctuation in the financial outcome
during the subject year, meaning the balance of definitive (non-repayable) proceeds
and definitive (non-refundable) expenses, whether subject to taxation or not, while the
receipts, expenses and value adjustments that comprise a part of after-tax profit or loss
shall be shown separately, in due observation of the "true and fair view" principle and
the principle of prudence, irrespective of any movement or non-movement of funds
pursuant to Subsection (2) of Section 100 and Subsection (1) of Section 105.
(3) In the profit and loss statement the income, costs and expenses shall be broken
down according to whether the relevant transaction involves any transfer of funds.
Contents of the Items of the Profit and Loss Statement
(1) The sums - defined under Sections 72-75 - financially settled by the balance sheet
date shall be shown under financially settled net sales revenues.

(2) The consideration received for sales without value added tax, as defined under
Sections 72-75, shall be shown as net receipts of sales settled without money, if part or
whole of such consideration is settled by means other than money, meaning when the
buyer satisfies his debt by the transfer of other assets, or terminates the obligation by
offset in observation of the pertaining provisions of the Civil Code. Revenue shall further
include when the undertaking settles a liability - on the basis of legal provisions - by
non-monetary assets. This includes, in particular, the value of assets without value
added tax, that were originally received as non-monetary or in-kind contributions,
discharged as provided to a shareholder upon terminating his interest in the business
association.
(3) Sums subsequently received [whether in money or setoff according to Subsection
(2)] for a bad or doubtful receivable that could not have been accounted previously as
an expense item shall be applied as revenue.
(4) Other taxable income financially settled includes other income (Section 77), income
from financial transactions (Section 84) and extraordinary income (Subsection (3) and
Paragraph b) of Subsection (4) of Section 86) which is financially settled by the balance
sheet date. Cancelled credit and loan debts or those assumed by a third party during
the financial year according to an agreement on cancellation or assumption shall also
be shown under this heading (money was received earlier but it is deemed conclusive
income only when the obligation of repayment ceases).
(5) Non-monetary taxable income shall, in particular, include the following:
a) the amount offsetting in part or in whole the depreciation written off (accumulated)
since the commissioning of a new asset from liabilities with suppliers of assets in
course of construction and other suppliers, such amounts having been cancelled or
assumed by a third party according to an agreement on cancellation or assumption,
b) the value received by means other than money that is in excess of the book value of
share certificates in connection with the transformation or termination of the business
association.
(6) Receipts accounted without any involvement of funds and as consistent with the
definitive status of movement shall be shown under non-monetary taxable income,
including when any sum of depreciation of an outstanding loan or security shown under
expenses, or any part of such written off as irrecoverable is subsequently settled by
means other than money.
(7) Non-taxable income shall mean receipts in money and definitive income without any
transfer of funds to which no expense applies (tax overpayment refunded or transferred
to offset liabilities in another form of tax, money received tax free on the basis of legal
regulation). The value of assets - as defined in the deed of foundation, its amendments
or in the resolution of the supreme body thereof - contributed by shareholders during
the financial year shall also be shown under this heading.
(8) Financial assets transferred to the profit reserve pursuant to legal provisions as
defined in Paragraph f) of Subsection (1) of Section 37, tax free monetary receipts, and
financial assets transferred from the profit reserve pursuant to legal provisions as
defined in Paragraph g) of Subsection (2) of Section 37 shall be shown in the profit and
loss statement under other expenses not to be included in the income tax return.
(1) Only moneys paid out during the financial year may be indicated as expenses.
(2) Any movement in assets to be applied as expenses shall mean the settlement of
liabilities by means other than money.

(3) Settlements to be applied as expenses shall include depreciation write-offs, losses

in value and any changes in purchased inventories shown in the simplified balance
sheet as paid.
(1) The heading "costs of raw materials and goods" shall contain the material costs
defined under Section 78 (including assets paid for earlier in money and received to
offset an outstanding loan); debts to suppliers unpaid as of the balance sheet date shall
not apply here.
(2) Liabilities settled by means other than money in connection with received supplies of
raw materials and goods and received services shall be shown under non-investment
inventories acquired without any movement of funds at the value recorded under
accounts payable, irrespective of whether the liabilities related to the acquisition or
production of the assets in question are settled or not.
(3) Staff costs shall include the compulsory withholdings from the payments effected
during the subject year under the titles defined under Section 79 and from the
remuneration of natural persons (personal income tax, other deductions) in their gross
amounts, not including the sums shown under short-term liabilities according to
Subsection (2) of Section 103. In-kind benefits provided to employees or members shall
be shown separately in the profit and loss statement.
(4) Other production and administration costs and expenses shall include the total
amount of other expenses (Section 81), expenses on financial transactions (Section 85)
and extraordinary expenses (Subsections (6)-(7) of Section 86) which are paid during
the financial year. In the profit and loss statement advance payments on corporate tax
and the taxes paid or payable shall not be included here.
(5) Non-monetary expenses shall include:
a) when the value of intangible assets and tangible assets is cancelled from the books
in line with reduction in quantity of assets when sold (also if supplied to offset a liability),
if provided as a contribution or without compensation, when destroyed or lost,
decreased by the value of waste and recycled materials taken on inventory,
b) the value of liabilities settled by the supply of other assets, and resulting in an
expense,
c) any decreases in the value of shares in connection with transformation.
(6) Other production and administration costs and expenses shall be decreased - and
consequently shown under other expenses - by any payment of money or any transfer
of assets supplied as consideration that were accounted as expense, supported by
invoice, during the financial year primarily towards the cost of raw materials or staff
costs, and which served the production of tangible assets or the creation of intellectual
property.
(1) When an undertaking revaluates its foreign currency liabilities and its foreign
currency assets, whether on hand or on account in accordance with Subsection (3) of
Section 106 on the balance sheet date, the resulting exchange rate differences shall be
handled as follows:
a) exchange gains may not be applied as income,
b) receivables originating from the transfer of funds and liabilities from the receipt of
funds, and the exchange losses on foreign currencies must accounted as a loss in
value.
(2) The difference between the value of record of foreign currency receivables and
liabilities and their HUF value following conversion, if realized upon settlement shall be
shown:
a) under sales revenues, in the case trade receivables, irrespective of whether the
amount is positive or negative,

b) in the case of all other receivables, under taxable income if positive, or under other
production and administration costs and expenses if negative,
c) under costs of raw materials and goods or under other expenses upon settlement of
liabilities to suppliers, irrespective of whether the amount is positive or negative,
d) in the case of all other liabilities, under taxable income if positive, or under other
production and administration costs and expenses if negative,
and shall be shown in the profit and loss statement under the appropriate heading,
reflecting whether settlement was effected in money or by other means.
(1) Depreciation write-off means the normal or accelerated depreciation of tangible
assets and tangible assets in accordance with Sections 52-53 during the financial year.
(2) Expenses resulting from the valuation of financial investments, securities,
receivables originating from the transfer of funds and liabilities without any movement of
funds on the balance sheet date shall be shown under loss in value, as well as the
financially not realized exchange losses defined in Paragraph b) of Subsection (1) of
Section 112, accounted as expenses.
(3) Variation in purchased and financially settled inventories shall indicate any
fluctuation in inventories between the balance sheet date of the subject year and that of
the previous year which were already accounted under expenses during the financial
year or before (paid to suppliers) or recorded in the inventory books according to
Paragraph a) of Subsection (5) of Section 111, marked by a plus or by a minus sign as
appropriate. As a general principle, for the purposes of determining the value of
fluctuation in purchased and financially settled inventories, they contain items that are
not yet paid for (the inventories used contain items that are already paid for and
accounted under expenses).
(4) Payments on account include the expenditures defined under Sections 47 and 48
for the implementation (purchase, production) of tangible assets and the amounts
defined in due observation of Subsection (5) of Section 105 and Subsection (6) of
Section 111.
(5) Other expenses include the definitive cash expenditures from taxed income, which
are not qualified as payments on account (not related to credits or loan debts), including
any corporate tax (tax advances) whether paid or payable.
(1) Dividend means the sums paid or payable from the undertaking's profit after taxes
retained from the subject year and from previous year(s) to its members, which is to be
shown under short-term liabilities in the simplified balance sheet irrespective of whether
any dividend advance was paid during the year or not. (Any dividend advance paid
during the year shall be shown under receivables originating from the transfer of funds
in the simplified balance sheet.)
(2) The retained profit of the year or of previous year(s) shall be paid out as dividend
(profit-sharing) if the amount of equity - decreased by the tied-up reserve [including any
unused portion of the support recorded separately pursuant to Subsection (4) of
Section 103] does not drop below the subscribed capital after payment of said dividend
(profit-sharing).
Chapter VI
CONSOLIDATED ANNUAL REPORT
Consolidated Annual Reporting Obligation
(1) For the purposes of controlling influence, any of the rights - defined under Point 1 of
Subsection (2) of Section 3 - due to the subsidiaries shall be taken into account in
respect of the parent company.

(2) In the course of assessing the obligation of preparing a consolidated annual report,
the entitlements (rights) defined in Subsection (1), which are not exercised directly by
the parent company or a subsidiary company, but which are exercised by third parties
on their own behalf, to the benefit of the parent company or a subsidiary thereof, shall
also be taken into account in respect of the parent company.
(3) In the course of assessing whether the obligation of preparing a consolidated annual
report applies, the following entitlements (rights) shall be disregarded:
a) those which are exercised for others, based on a contract, in the capacity of
transferee;
b) those which have been received as collateral, and the rights are exercised in
accordance with the instructions of a third party;
c) those which have been transferred to its possession as guarantor, and the rights are
exercised in the interest of guarantee.
(4) For the purposes of the establishment of the voting ratio defined in Subparagraphs
a) and b) of Point 1 of Subsection (2) of Section 3, the voting rights directly or indirectly
due to and which can be exercised by the parent company shall be compared to the
total voting rights. In the course of such calculation, any voting rights that may not be
exercised on the basis of repurchased own shares or partnership shares, or under the
provision of a legal statute, as well as voting rights which are exercised, out of the
voting rights of the subsidiary concerned as a parent company, by its subsidiary, shall
be deducted from the total voting rights.
(5) The establishment of a subsidiary relationship shall be declared by the parent
company, which shall, at the same time, notify such subsidiary of this status.
(1) A parent company (hereinafter referred to as "exempt parent company") which is
itself a subsidiary of a company (hereinafter referred to as "superior parent company")
is not required to prepare a consolidated annual report and a consolidated business
report,
a) if the superior parent company prepares and discloses a consolidated annual report
and a consolidated business report according to this Act or to Council Directive
83/349/EEC of 13 June 1983, in which the annual reports of the exempt parent
company and the subsidiaries thereof are also consolidated, and Section 119 does not
apply to the exempt parent company; and
b) the co-owners, or any one of them who hold(s) a share which is no less than 10 per
cent in a company limited by shares and no less than 20 per cent in a limited liability
company did not request the exempt parent company to compile a consolidated annual
report six months prior to the balance sheet date of the preparation of the exempt
parent company's consolidated annual report.
(2) If the provisions of Subsection (1) apply, the notes on the accounts to the annual
report of the exempt parent company shall also contain the following:
a) name and registered office of the superior parent company preparing the
consolidated annual report; and
b) reference to whether it has been exempted from the obligation of preparing a
consolidated annual report in accordance with Subsection (1).
(1) The parent company need not prepare a consolidated annual report on the financial
year if, on the balance sheet date in two consecutive years preceding the financial year,
two of the following three indices do not exceed the following limits:
a) the balance sheet total does not exceed HUF 2,700 million,
b) annual net sales revenues do not exceed HUF 4,000 million,
c) the average number of employees in the financial year does not exceed 250
persons.

(2) When determining the indices defined in Subsection (1), the consolidated figures of
the parent company, its subsidiary companies and joint undertakings, (including those
governed by Section 119) prior to consolidation shall be taken into consideration. The
figures of joint undertakings shall be taken into consideration in the percentage of
capital share.
(3) If any of the subsidiary companies or joint undertakings of the parent company does
not have the information defined in Subsection (1) for the financial year preceding the
subject year, then the indices defined in Subsection (1) shall be established based on
average figures estimated for the subject year.
(4) The waiver defined in Subsection (1) shall not apply to parent companies which are
credit institutions, insurance companies or financial undertakings.
(5) Subsection (1) shall not apply if, on the balance sheet date, stock exchange trading
in the shares or partnership shares of, or securities issued by the parent company or its
subsidiary included in consolidation has been licensed, or licensing has already been
applied for.
(6) The parent company shall not be required to prepare a consolidated annual report
on the financial year if its subsidiary companies and joint undertakings are exempted
pursuant to Section 119 and if Subsection (2) of Section 129 applies to its associated
undertakings. In the notes on the accounts of its annual report the parent company
shall specify the waiver options defined in this Section it has used.
(1) The parent company, all subsidiaries - with the exception of Section 119 - as well as
the joint undertakings which satisfy the requirements laid down in Subsection (2) of
Section 128 shall be included in the preparation of the consolidated annual report.
(2) If, upon preparation of the consolidated annual report, a substantial change has
occurred in the course of the financial year in the composition of the subsidiary
companies and joint undertakings included in the consolidation by the parent company,
data enabling a comparison of the consolidated annual reports of consecutive years
shall be included in the consolidated annual report. The requirement of comparability
can also be satisfied by adjusting the figures of the previous year's consolidated annual
report in accordance with such change, or if the changes are illustrated in detail in the
notes on the accounts.
(3) All subsidiaries, regardless of whether they are included in consolidation, shall
deliver to the parent company their annual reports, their consolidated annual reports
prepared in their own right and the interim reports defined in Subsection (1) of Section
121, and the auditor's reports if such reports have already been audited. The parent
company may request the subsidiary companies to provide information and
explanations for the preparation of the consolidated annual report.
(1) It is not required to include the subsidiary company in the preparation of the
consolidated annual report, if
a) the subsidiary concerned can provide the figures necessary for the preparation of the
consolidated annual report only at unreasonably high costs and with delay, since it has
not yet been able to establish its data supply system necessary for that purpose in the
year of its inclusion in consolidation for the first time, or has not made up for data
missing as a result of vis major; or
b) the share in the subsidiary (stock, partnership share) has been acquired for the sole
purpose of resale and is shown under current assets; or
c) substantial and permanent legal restrictions or extraordinary circumstances prevent
the parent company for a longer period of time from exercising its rights defined in Point
1 of Subsection (2) of Section 3; or

d) the subsidiary was operating as a pre-company upon the balance sheet date of the
consolidated annual report.
(2) The subsidiary company need not be included in the consolidated annual report if
the report provides a true and fair view of the financial and earnings position of the
parent company and other subsidiaries thereof even without such inclusion. Should
several subsidiaries meet this condition, it shall be judged jointly whether the omission
thereof from the consolidated annual report distorts the true and reliable overall
representation of the parent company and other subsidiaries thereof.
(3) The provisions laid down in Subsections (1)-(2) shall duly apply to joint undertakings
as well.
(4) Application of Subsections (1)-(3) shall be justified in the consolidated notes on the
accounts, if the parent company prepares a consolidated annual report. If the
subsidiary companies and joint undertakings are not consolidated by the parent
company pursuant to Subsections (1)-(3) and, consequently, the parent company does
not prepare a consolidated annual report, application of the provisions of Subsections
(1)-(3) shall be explained in the notes on the accounts of its annual report.
(5) The provisions of Section 130 shall apply - in due observation of Subsection (2) of
Section 129 - when determining the value of the share acquired in a subsidiary
company or joint undertaking that is not included in the preparation of the consolidated
annual report in accordance with Paragraphs a)-c) of Subsection (1) and Subsections
(2)-(3).
Form and Contents of the Consolidated Annual Report
(1) The consolidated annual report shall consist of the consolidated balance sheet, the
consolidated profit and loss account, and the consolidated notes on the accounts.
(2) The balance sheet and profit and loss account of a consolidated annual report
differs from the balance sheet and profit and loss account of the annual report in
accordance with the contents of Schedule No. 6.
(3) The consolidated annual report shall be prepared in a clear and concise form in due
observation of the accounting principles, and in such a way that it gives a true and fair
view of the financial and earnings position of all companies included in the
consolidation.
(4) If the figures contained in the consolidated balance sheet and profit and loss
account are not sufficient for providing a true and reliable overall view, or if so justified
by special circumstances, the consolidated notes on the accounts shall contain all
figures necessary for the true and fair demonstration of the financial and earnings
position, as well as the results of the operation of the companies included in the
consolidation.
(5) The financial and earnings position of the companies included in the consolidation
shall be described in the consolidated annual report in such manner as if such
companies operated as a single company. In that context, in the consolidated annual
report any accumulation arising from the relationships between the parent company, its
subsidiary companies and joint undertakings, and the relationships among the latter
shall be eliminated from the value of assets and liabilities, revenues and expenditures
(performance and costs), and profits and losses. In the interest of eliminating the
accumulations defined under Sections 126-127, the parent company shall have an
option in respect of the data and information which are not contained [due to application
of Subsection (1) of Section 121] on the whole in the reports included.

(6) The valuation and consolidation methods employed in the preparation of the
consolidated annual report for the previous financial year, or the division and
breakdown of the report may only be changed in justified cases. Any deviation from the
previous financial year shall be listed and justified in the consolidated notes on the
accounts, and the effect thereof on the financial and earnings position shall be
explained.
(7) In the course of the compilation of the consolidated annual report, unless otherwise
prescribed by other provisions, the provisions contained in Sections 17-95, with due
regard to the provisions set forth in Sections 121-134 as well, shall be applied.
(8) The parent company governed under Subsection (3) of Section 20 shall have an
option to prepare its consolidated annual report in foreign currency or, according to
Subsection (2) of Section 20, in HUF.
(1) If the balance sheet date of the annual report of a company included in
consolidation precedes the balance sheet date of the consolidated annual report by
more than three months, then such company shall draw up an interim annual report by
the balance sheet date of the consolidated annual report, and shall be included in the
consolidation based thereon. The subsidiary company and joint undertaking which has
operated as a pre-company and is registered before the balance sheet date of the
consolidated annual report shall also be included on the basis of an interim annual
report. The period to which the interim annual report pertains may not exceed twelve
months.
(2) If a consolidated subsidiary company is transformed during the financial year to
which the consolidated annual report pertains, whereby it is required to prepare a final
annual report by the date when the transformation is completed, then such undertaking
shall be included in consolidation based on the interim annual report that contains the
data of the predecessor subsidiary company or joint undertaking as well.
(3) In the case of merger, the statutory interim annual report applies if the merged
company was deemed a subsidiary company or a joint undertaking prior to the merger.
(1) In the course of the preparation of the consolidated annual report, the annual
balance sheets and profit and loss accounts of the parent company and the
subsidiaries included in the consolidation shall be summarized.
(2) The assets and liabilities and the revenues and expenditures of the subsidiary
companies included in consolidation shall be included in the consolidated annual report
in full, while the assets and liabilities and the revenues and expenditures of joint
undertakings included on the basis of capital share shall be included in the
consolidation in the percentage of the capital share, regardless of whether or not the
companies included in the consolidation have taken such into consideration in their
annual reports, provided that the parent company is not limited by this Act in inclusion,
or the parent company has no option to decide or choose. In the course of preparing
the consolidated annual report, the parent company may exercise the option in
presenting the balance sheet, and the options to decide and choose provided in this Act
even if the companies included in the consolidation have not exercised them, or is not
obliged to exercise them even if they have already been exercised by the companies
included in the consolidation in their annual reports.
(3) In the course of the preparation of the consolidated annual report the following shall
be provided for:
a) any adjustments arising from the employment of different valuation methods, for
assessing the items of the consolidated balance sheet and profit and loss account [that
is, a standard valuation method shall be employed with regard to Subsections (1)-(2)];

b) conversion of the items of the balance sheets and profit and loss accounts drawn up
in a currency other than the currency in which the consolidated annual report is
prepared;
c) capital consolidation;
d) debt consolidation (elimination of the receivables and liabilities existing among the
companies included in the consolidation);
e) omission of interim results (elimination of any profit or loss items arising from
transactions among the companies included in the consolidation which are included in
the value of assets);
f) consolidation of revenues and expenditures (elimination of any revenues and
expenditures arising from transactions among the companies included in the
consolidation);
g) capital consolidation of associated companies;
h) establishment of tax difference due to consolidation.
(4) The annual balance sheets and profit and loss accounts of the parent company and
the subsidiaries included in the consolidation shall be summarized (following
performance of any adjustments arising from the different methods of valuation, and
conversion into HUF, in accordance with Section 123) in a preliminary balance sheet
and preliminary profit and loss account.
(1) In accordance with Subsection (2) of Section 122, the assets and liabilities to be
included in the consolidated balance sheet of a company included in the consolidation
shall be evaluated uniformly and in accordance with the valuation rules applicable in the
annual balance sheet of the parent company. Should any undertaking that is included in
the consolidation deviate from the valuation methods applicable in the annual report of
the parent company, any differences due to changing over to the valuation methods
applicable by the parent company shall also be entered in the preliminary profit and
loss account of the company concerned.
(2) If the assets and liabilities included in the consolidation have been evaluated by the
undertaking included in the consolidation in its annual report using a method other than
that applied by or prescribed in respect of the parent company, then the assets and
liabilities evaluated using a different method shall be evaluated in accordance with the
methods of the parent company, and such new opening value shall be included in the
consolidated annual report.
(3) The valuation defined in Subsection (2) shall be construed as the valuation defined
in this Act. Any differences in the valuation methods that may be opted for in
accordance with this Act - in due observation of the principle of operating as a single
company as defined in Subsection (5) of Section 120 - need not be standardized.
(4) The rule defined in Subsection (2) may be disregarded, if the result of valuation is
not significant from the point of view of the financial and earnings position, or if the
undertaking included in the consolidation has assets and liabilities which the parent
company does not have, and also if the valuation of the assets and liabilities of the
undertaking included in the consolidation is based upon the separate provisions of law
applying to credit institutions, insurance companies or securities traders.
(5) Any deviation from the rule defined in Subsection (2) shall be described and
appropriately justified in the consolidated notes on the accounts.
(6) If Subsection (2) of Section 20 applies to the parent company, the items of the
balance sheet drawn up in a foreign currency of an undertaking included in the
consolidation shall be converted to HUF prior to the consolidation according to the
following:

a) the components of invested assets and equity, with the exception of the balance
sheet profit or loss figure, at the cost value (which, however, may not be higher than the
value calculated at the official foreign exchange medium rate published by the National
Bank of Hungary as of the balance sheet date) - established by the exchange rate
defined under Section 60 that was used for the annual report of the parent company as of the date selected in accordance with Subsection (7) of Section 124, while other
assets and liabilities, accrued or deferred expenses or income, and the balance sheet
profit or loss figure at the official exchange rate published by the National Bank of
Hungary as of the balance sheet date;
b) all items of the balance sheet at the official exchange rate published by the National
Bank of Hungary as of the balance sheet date.
(7) Any difference arising as a result of the valuation defined in Paragraph a) of
Subsection (6) shall be entered in the preliminary balance sheet or the preliminary profit
and loss account of the company in question according to the following:
a) if the difference arising as a result of the valuation defined in Paragraph a) of
Subsection (6) is different than the amount of the difference established in the previous
year under such pretext, then the amount of such difference shall be entered in the
preliminary profit and loss account of the company in question among other income and
other operating charges, as items amending the profit or loss for the year;
b) from the difference arising as a result of the valuation defined in Paragraph a) of
Subsection (6), an amount equal to the difference established in the previous year
under such pretext shall be shown as a change in (adjustment to) the profit reserve in
the preliminary balance sheet of the company in question (in accordance with the
direction of such change).
(8) The items of the profit and loss account drawn up in a foreign currency of the
undertaking included in the consolidation shall be converted to HUF prior to the
consolidation according to the following:
a) depreciation, loss in the value of financial investments and current assets, other
losses thereof, and material costs at the exchange rate applying to the corresponding
balance sheet item;
b) the balance sheet profit or loss figure at the official foreign exchange medium rate
published by the National Bank of Hungary as of the balance sheet date;
c) all other items through annual consolidation of the monthly values in HUF (as at
month-end), converted using the exchange rate defined under Section 60 that was
used for the annual report of the parent company.
(9) The difference arising as a result of the valuation defined in Subsection (8) shall be
entered in the preliminary profit and loss account of the company in question among
other income and/or other operating charges, as the difference of conversion to HUF.
(10) If using the exchange rates defined in Subsections (6) and (8) frustrates the
requirement of true and fair view in the consolidated annual report, the parent company
may employ the exchange rates specified in its accounting policy, which differ from
those defined in Subsections (6) and (8). The exchange rate employed and the reasons
for switching shall be illustrated in the consolidated notes on the accounts.
(11) If the annual report of the parent company falls within the scope of Subsection (3)
of Section 20, then the provisions set forth in Subsections (6)-(10) shall be duly applied
when determining the reciprocal rates for converting the figures in the annual reports of
the undertakings included in the consolidation.
Capital Consolidation

(1) The value of the share due to the parent company from the equity of the subsidiary
included in the consolidation shall be taken into consideration in the amount of the
proprietary ratio of the parent company. Before calculation, the equity of the subsidiary
company shall be decreased by the value of record of the own stocks and own
partnership shares repurchased by the subsidiary company. If any loss in value is
accounted for the share, and if required for the true and fair view of the consolidated
annual report, the loss in value, if it shown in the profit and loss account, shall be
marked back by the loss in value of the shares, securities and bank deposits, or against
the profit reserve if it is not shown in the profit and loss account before calculation.

(2) Capital consolidation shall not be applied to the shares and partnership shares of
the parent company which are held by the parent company itself or the subsidiary
included in the consolidation. Such shares and partnership shares shall be shown in the
consolidated balance sheet under as stocks and partnership shares separately under
current assets.
(3) When calculating the amount of the proprietary ratio of the parent company, the
proprietary ratios of the subsidiary held by another subsidiary included in the
consolidation shall also be taken into consideration.
(4) The assets of the subsidiary reduced by the share calculated among the assets and
liabilities of the subsidiary shall be transferred from the balance sheet of the subsidiary
included in the consolidation to the column of the share due to the parent company and
calculated in accordance with Subsection (1) in the consolidated balance sheet,
provided the parent company may show such assets in accordance with this Act, and a
special feature of the consolidated annual report requires no departures therefrom.
(5) When calculating the share due to the parent company in accordance with
Subsection (1) from the equity of the subsidiary, the equity of the subsidiary may be
established upon involvement in the consolidation for the first time, through one of the
following methods [the method so employed shall be described in the consolidated
notes on the accounts]:
a) that amount shall be taken into consideration in the calculation which is entered in
the preliminary balance sheet of the consolidated annual report as the equity of the
subsidiary, at book value [which, in the case of applying Subsections (2)-(4) of Section
123, is the opening value defined therein]; or
b) that amount shall be taken into consideration in the calculation which is the value
pertaining to the date of involvement selected in accordance with Subsection (7)
(updated value).
(6) In the case of employing the method defined in Paragraph b) of Subsection (5), the
value of equity in respect of the proprietary ratio of the parent company may not exceed
the purchase value of this share of the parent company following valuation, that is, the
establishment of the updated value.
(7) For the calculation defined in Subsection (1), the value of comparison may be
defined at the date of the acquisition of the share, or when the subsidiary is included in
the preparation of the consolidated annual report for the first time. If the shares were
acquired at different dates, the basis of settlement as defined in Subsection (1) may be
defined with regard to the value conditions prevailing either at such different dates, or at
the date when the undertaking became a subsidiary. The date selected shall be
indicated in the consolidated notes on the accounts.

(8) Depending on the decision of the parent company, the difference of the shares of
the subsidiary included in the consolidation shown in the books of the parent company,
and the part of the equity of the subsidiary defined employing the methods described in
Subsections (5)-(6), in proportion of the proprietary ratio may be accounted for
according to the following:
a) in the case of a positive balance (upon being included in consolidation for the first
time, the book value of the share is higher), the value of the assets or liabilities
concerned shall be increased by the "hidden" reserves that may be assigned to the
individual assets, and by the "hidden" burdens that may be assigned to the individual
liabilities, from the amount of the difference, that is, by the difference of the value
defined in the period of involvement and the book value; thereafter the amount so
remaining shall be shown separately as a capital consolidation difference under assets;
b) in the case of a negative balance (the book value of the share is lower), the value of
the assets or liabilities concerned shall be decreased by the "hidden" reserves that may
be assigned to the individual assets, and by the "hidden" burdens that may be assigned
to the individual liabilities, from the amount of the difference, that is, by the difference of
the value defined in the period of involvement and the book value; thereafter the
difference so remaining shall be shown separately as a capital consolidation difference
under liabilities;
c) differences of an identical nature (positive or negative balances) arising from the
consolidation of several subsidiaries may be consolidated, but the positive and negative
balances of capital consolidation differences appearing among assets and liabilities
may not be consolidated or offset against one another.
(9) The capital consolidation difference shown under assets in accordance with
Paragraph a) of Subsection (8) shall be written off in accordance with the provisions of
Subsection (4) of Section 52 concerning goodwill.
(10) The capital consolidation difference entered among liabilities in accordance with
Paragraph b) of Subsection (8) may only be accounted for to the credit of profits, if it is
certain on the consolidated balance sheet date that such difference represents a profit
actually realized. This requirement is usually fulfilled, once the subsidiary concerned
departs (also if by transformation) from the group of undertakings included in the
consolidation, or the asset to which the difference is related is sold to persons not
included in the consolidation.
(11) The difference of the share due to the parent company from the equity of the
subsidiary in accordance with Subsection (1), at the date of the preparation of the
consolidated annual report, and the share taken into consideration in accordance with
Subsection (5) shall be shown in the consolidated balance sheet as an adjustment of
equity - that of the subsidiary company.
(12) The amount of the share not due to the parent company from the equity of the
subsidiary included in the consolidation at the date of the preparation of the
consolidated annual report shall be shown in the consolidated balance sheet as the
share of external members (other owners), under liabilities, separately within equity.
Furthermore, the part of the amount shown - in accordance with Subsection (4) of
Section 127 - under dividends and profit-sharing payable in the preliminary profit and
loss account, that were not accounted as liabilities in the subsidiary company's annual
report shall also be shown here.
(13) If a business association that is associated with the share of the parent company is
transformed, and the share capital has been consolidated in the consolidated annual
report(s) filed for the previous year(s), then the share acquired upon transformation
shall be deemed a new acquisition for the purposes of capital consolidation.
Debt Consolidation

(1) Receivables, provisions and liabilities of undertakings included in consolidation

among one another, and the items of accrued or deferred expenses or income may not
be entered in the consolidated balance sheet.
(2) If there is no agreement between the amounts of receivables and liabilities existing
on the same grounds and shown in the annual balance sheets of the debtor and the
creditor, then the difference arising therefrom shall be shown in the consolidated
balance sheet according to the following:
a) if the difference deviates from the amount of the difference established in the
previous year on the same grounds, the amount of deviation from the amount of the
difference shall be shown in the consolidated profit and loss account separately under
other income or other operating charges, as an item amending profits;
b) an amount identical to the difference established in the previous year on the same
grounds shall be shown in the consolidated balance sheet as changes due to
consolidation from the difference of debt consolidation (in accordance with the sign of
such change) as a change in (adjustment to) the equity.
(3) Subsection (1) shall not apply if the items to be omitted are negligible (not
significant) from the point of view of a true and fair view on the financial and earnings
position of the undertakings included in the consolidation.
Omission and Elimination of Interim Results within Undertakings included in
Consolidation
(1) The assets originating from deliveries and performance of services by undertakings
included in the consolidation to one another shall be amended to a value in the
consolidated balance sheet at which they could have been shown in the annual balance
sheets of the companies included in the consolidation in respect of the same balance
sheet date, if the companies included in the consolidation had jointly and legally formed
one single company (that is, their assets should be shown under cost value).
(2) If the assets defined in Subsection (1) are entered in the preliminary balance sheet
of the subsidiary at a value other than the cost value of the undertakings included in the
consolidation, then the difference arising as a fluctuation in assets shall be shown in the
consolidated balance sheet according to the following:
a) if the difference deviates from the amount of difference established in the previous
financial year under the same title, then the amount of deviation from the amount of the
difference shall be contained in the consolidated profit and loss account;
b) an amount identical to the difference established in the previous financial year under
the same title shall be shown in the consolidated balance sheet as changes due to
consolidation from the difference of the interim result (depending on the sign of such
change) as a change in (adjustment to) equity.
(3) The provisions of Subsection (1) shall not apply if a separate description of interim
results is not important from the point of view of the financial and earnings position of
the companies included in the consolidation.
Consolidation of Expenditures and Revenues
(1) In the consolidated profit and loss account:
a) in respect of revenues, revenues originating from supplies and performance of
services by companies included in the consolidation to one another, as well as the
direct prime costs falling thereon shall be eliminated. If the consolidated profit and loss
account is prepared using the total costs method, then the direct prime costs falling on
the consolidated revenues need not be eliminated, if such direct prime costs increase
the stock of semi-finished and finished products, or that of capitalized own
performance;

b) other income not originating from supplies and performance of services to one
another, income from financial transactions between one another and extraordinary
income between one another, as well as the expenditures thereof may not be shown in
the consolidated profit and loss account.
(2) Sales revenues and revenues, as well as direct prime costs and expenditures need
not be eliminated in accordance with Subsection (1), if they do not represent a
significant amount from the point of view of the assessment of the financial and
earnings position of the companies included in the consolidation.
(3) The amounts shown under 'Profit reserve used for dividends and profit-sharing' in
the profit and loss account of the annual report of companies included in the
consolidation shall be carried back to 'Profit reserve'.
(4) The line 'Dividends and profit-sharing payable' of the consolidated profit and loss
account shall contain the dividends and profit-sharing payable from the taxed profit
shown in the annual profit and loss account of the companies included in the
consolidation to other co-owners as due, irrespective of whether such dividend and
profit-sharing is deemed approved or not.
Consolidation of Joint Undertakings
(1) The assets and liabilities, and revenues and expenditures of joint undertakings shall
be included in the consolidated annual report in the percentage of capital share held by
the parent company.
(2) Consolidation by capital share is permitted, if in the course of preparing the annual
report of the joint undertaking, the valuation rules governing the consolidation have
been duly taken into consideration. If it is not possible to enforce the principle of
uniform valuation, then the share in the joint undertaking shall be included in the
consolidation in accordance with the provisions contained in Sections 129 and 130.
(3) The provisions of Sections 124-127 shall duly apply to a consolidation in proportion
to capital share.
Consolidation of Associated Companies
(1) When a company included in consolidation exercises substantial influence on the
business and financial decisions of a company defined in Point 4 of Subsection (2) of
Section 3, then such share shall be shown in a separate row in the consolidated
balance sheet.
(2) Subsection (1) and Section 130 need not be applied if the share of the associated
company is not significant from the perspective of the true and fair demonstration of the
financial and earnings position of the companies included in the consolidation.
(1) In the case of incomplete inclusion, a share in an associated company may be
shown in the books in accordance with the following methods [the method selected
shall be indicated in the consolidated notes on the accounts]:
a) at the book value shown either in the balance sheet of the parent company, or in the
balance sheet of the subsidiary included in the consolidation, or
b) at a value pertaining to the proprietary ratio of the company included in the
consolidation from the equity of the associated company as of the date defined in
Subsection (4). This amount, however, may not be higher than the cost value of the
share shown in the books of the company included in the consolidation.
(2) In the event that the method defined in Paragraph a) of Subsection (1) is employed,
the proportionate amount of the proprietary share in the equity of the associated
company shall be established when the associated company is first included in the
consolidation. The difference between the book value of the share and the amount
proportionate to the share of the equity of the associated company shall be shown
separately in the consolidated notes on the accounts.

(3) In the event that the method defined in Paragraph b) of Subsection (1) is employed,
the difference between the book value of the share and the (proportionate) equity
pertaining to the proprietary ratio from the equity of the associated company shall be
shown separately under assets, as a capital consolidation difference, and the provisions
contained in Subsection (9) of Section 124 shall apply to accounting of the amount of
such difference.
(4) The comparison value and the amount of the difference of the share defined in
Subsection (1) may be determined as of the date of the acquisition of the share, or
when the associated company is first included in the preparation of the consolidated
annual report. If the shares were acquired at different dates, the share defined in
Subsection (1) may be defined taking into consideration the value conditions prevailing
either at such different dates, or at the date of the transformation of the business
association into an associated company. The date selected shall be indicated in the
consolidated notes on the accounts.
(5) The value of the share (interest) in the associated company defined in accordance
with Subsection (1) shall be amended in subsequent years:
a) by the amount of the change in the equity of the associated company in the
percentage of the share;
b) by the amount of the (expected) dividend and profit-sharing not contained in the
profit and loss account, and to be received from the associated company (this amount
shall be deducted in the following year);
c) by the amount of the dividend and profit-sharing from the associated company shown
in the profit and loss account but not received by the consolidated balance sheet date
(this amount shall be deducted in the following year);
d) by the amount written off of the share and the capital consolidation difference.
(6) Should the associated company have employed in its annual report a valuation
method departing from the provisions contained in Section 123, then the assets and
liabilities valuated in a different manner may be revalued in accordance with the
valuation method of the consolidated annual report, for the purposes defined in
Subsections (1)-(5). If, in this case, no revaluation is effected, this fact shall be
indicated in the consolidated notes on the accounts.
(7) Section 126 shall duly apply to the elimination of interim results, as long as the
required information is available and known. Interim results may be omitted, depending
on the capital share of associated companies.
(8) For the purposes of Subsections (1)-(7), in every case the last annual report of the
associated company shall be taken as the basis. If the associated company prepares a
consolidated annual report, and it is available, then such consolidated annual report
shall be taken as the basis.
The share of a company in any other share relationship, as defined in Point 5 of
Subsection (2) of Section 3, with the parent company or a subsidiary included in the
consolidation shall be shown in the consolidated balance sheet at the book value
contained in the annual balance sheet of the parent company or the subsidiary
company included in the consolidation.
Corporate Tax Changes Due to Consolidation

If the annual income before taxes or loss calculated on the basis of the consolidated
annual report is, as a consequence of the consolidation, lower or higher than the total
amount of the income before taxes and losses of the companies included in the
consolidation, then the amount of the tax difference payable according to the
companies included in the consolidation and according to the consolidated profit and
loss account which arises from the negative tax base of the companies included in the
consolidation, from previous financial years and the consolidation measures taken in
the subject year, and is expected to be settled in subsequent years, shall be shown
under corporate tax difference due to consolidation. If the tax payable according to the
profit and loss accounts of the companies included in the consolidation is more than the
tax payable according to the consolidated profit and loss account, then the difference
shall be shown separately in the consolidated balance sheet as tax receivables carried
forward, or vice versa, as tax liabilities carried forward. Tax difference shall be entered
in a separate row (as a separate item) as corporate tax difference arising from
consolidation in the consolidated profit and loss account.
Consolidated Notes on the Accounts
(1) In addition to the provisions specified above, the consolidated notes on the accounts
shall contain the following:
a) the balance sheet valuation methods employed in the consolidated balance sheet
and the consolidated profit and loss account;
b) the method used for conversions to HUF or to foreign currencies, if the undertakings
included in the consolidation prepared their annual reports in foreign currencies, or if
the consolidated annual report contains items which were not contained in the annual
reports of the companies included in the consolidation, and which were originally
denominated in foreign currencies;
c) if, compared with the previous financial year, the valuation and consolidation
methods have changed, the reasons for such changes and an explanation of the effect
thereof on the financial and earnings position of the companies included in the
consolidation.
(2) In addition to the provisions contained in Subsection (1), the following shall also be
indicated:
a) names and registered offices of the subsidiaries included in the consolidation, rate
and amount of the share of the parent company and other companies included in the
consolidation in the subscribed capital of such subsidiaries, and rate and amount of the
share of such subsidiaries in the subscribed capital of any other companies included in
the consolidation;
b) names and registered offices of joint undertakings, rate and amount of the share of
the parent company and other companies included in the consolidation in the
subscribed capital of such joint undertakings, and the rate and amount of the share of
such joint undertakings in the subscribed capital of any other companies included in the
consolidation;
c) names and registered offices of associated companies, the rate and amount of the
share of the parent company and other companies included in the consolidation in the
subscribed capital of such companies, and the rate and amount of the share of such
associated companies in the subscribed capital of any other companies included in the
consolidation. Application of Subsection (2) of Section 129, shall, at all times, be
explained and justified;
d) the entitlements defined in Subsection (3) of Section 115 shall be highlighted
separately in respect of Paragraphs a)-c), indicating also the grounds for such
entitlements.

(3) The data defined in Subsection (2) need not be provided, if due to the provision of
such data by the parent company, a subsidiary company or another company indicated
in Subsection (2) may incur a detriment as a result of the provision of such data. The
reasons for the application of this rule shall be illustrated in the consolidated notes on
the accounts.
(4) In addition to the provisions of Subsections (1) and (2), the following data shall also
be indicated in the consolidated notes on the accounts:
a) the full amount of liabilities shown in the consolidated balance sheet, the maturity of
which is longer than five years, and the full amount of liabilities shown in the
consolidated balance sheet which are secured, on the part of the companies included in
the consolidation, by a lien or similar rights, indicating the type and form of such
collateral;
b) the full amount of any financial liabilities which are of importance from the point of
view of evaluating the financial situation, but are not shown in the consolidated balance
sheet. Of such liabilities, the amount of liabilities against subsidiaries not completely
included in the consolidation shall be entered separately;
c) the average statistical number of employees employed in the subject year by the
companies included in the consolidated annual report, wage costs and other related
employee benefits, each in a breakdown of groups of staff;
d) in respect of the parent company, the amount of the remuneration payable for the
activities in the financial year of members of the Board of Directors, executive staff
(management), and the Supervisory Board, including wage costs, other employee
benefits, and amounts assumed by the company and so paid for in their stead,
consolidated by groups, including also remuneration for activities performed at the
subsidiary companies;
e) date, size and maturity of loans and advance payments provided by the parent
company and by its subsidiary companies for the members of the parent company's
Board of Directors, executive staff (management) and Supervisory Board, indicating the
rate of interest, all key terms and conditions, the amounts repaid in the subject year,
and any obligations assumed in the name of persons under guarantee;
f) a breakdown of sales revenues by major activities (products and product types typical
for the companies included in the consolidation), as well as a breakdown of net external
sales by geographically defined markets, if the companies included in the consolidation
incur no considerable detriment as a result thereof. In this latter case, reference shall
be made thereunto.
(5) It is not mandatory to apply the provisions laid down in Paragraphs b) and c) of
Section 91 and in Subsection (2) of Section 92 for the consolidated notes on the
accounts.
Consolidated Business Report
(1) The consolidated business report shall contain the situation and course of business
of the entire group of companies included in the consolidation in such a manner that
provides a true and fair view of the actual circumstances.
(2) In addition to the information specified in Subsections (2)-(3) of Section 95, the
business report shall also describe the foreseeable development of the companies
included in consolidation.
Chapter VII
SPECIAL REPORTING OBLIGATIONS
Pre-company Period
(1) Undertakings established without legal predecessor shall be subject to reporting
obligation - supported by an accounting system prescribed in this Act - concerning the
pre-company period described under Subsection (5) of Section 11, in due observations
of the provisions laid down in Subsections (2)-(4).

(2) Undertakings shall fulfill the obligation of reporting, publication and disclosure
described in Subsection (1) within 90 days of being registered in the Register of
Companies, of the date of resolution on the rejection of application for registration or of
the termination of the registration procedure.
(3) The period described in Subsection (1) shall be extended while the company
registration procedure is in progress, if an application for registration was resubmitted in
accordance with the provisions of the Act on the Registration of Companies, Public
Company Information and Court Registration Proceedings.
(4) Upon being registered by the Court of Registration, the opening data on assets and
liabilities of the undertaking existing as of the day of registration in the register of
companies shall coincide with the closing data on assets and liabilities shown in the
report described in Subsection (1).
(5) If the undertaking's application for registration is rejected by final resolution or by
termination of the registration proceeding, settlement with the creditors from the precompany period shall, in essence, be accomplished following the completion of the
report defined in Subsection (1), according to the regulations pertaining to termination
without succession, and in due observation of the regulations on voluntary dissolution.
Transformation of Business Associations
Source and Application of Funds Statement, Inventory of Assets
(1) During the transformation or fusion (merger, acquisition) or demerger (division,
separation) (hereinafter jointly referred to as "transformation") of business associations
a source and application of funds statement shall be prepared for establishing the
financial standing (equity capital) of the transforming, merging or demerging (hereinafter
jointly referred to as "transforming") (predecessor) business associations and of the
(successor) business associations established by the transformation. The source and
application of funds statement shall be supported by an inventory of assets. The
inventory of assets shall contain an itemized list of the assets and liabilities of the
predecessor and the successor business association(s).
(2) The source and application of funds statement and the inventory of assets
described in Subsection (1) shall be prepared twice during transformation; first for the
decision on transformation, to be attached for the registration procedure for the balance
sheet date specified by the company's supreme body (draft source and application of
funds statement and draft inventory of assets), while the second one is for the date of
transformation, when the successor business association is registered in the register of
companies (final source and application of funds statement, final inventory of assets).
(3) The source and application of funds statement (draft source and application of funds
statement and final source and application of funds statement) and the inventory of
assets (draft inventory of assets and final inventory of assets) shall be prepared in
accordance with the regulations on the balance sheet and the attached inventory of the
report described in this Act, in observation of the provisions of Subsections (4)-(9) and
Sections 137-143.
(4) Unless otherwise prescribed by law, the source and application of funds statement
described in Subsection (3) shall be completed in a three-column formula, as
a) the source and application of funds statement of the transforming business
association to include the book value, in observation of Subsection (2) of Section 137
and Subsection (3) of Section 139 - the revaluation difference, and the total of the first
two as the appraised asset value,

b) the source and application of funds statement of the business association

established through transformation shall, in observation of the provisions of
Subsections (6)-(7), include the total holdings of the predecessor business association
(assets, liabilities and the equity capital as the differential of the two) [third column of
the source and application of funds statement described in Paragraph a)], the
deviations ("differentials") described in Subsections (2)-(5) of Section 139 and the total
holdings of the successor business association (assets, liabilities and the equity capital
as the differential of the two).
(5) The source and application of funds statement described in Paragraph a) of
Subsection (4) shall be prepared separately by
a) the acquired and by the acquiring business association in respect of acquisitions,
b) the merging business associations in respect of mergers.
(6) The source and application of funds statement described in Paragraph b) of
Subsection (4) shall contain the assets of the predecessor business associations
a) broken down per the acquired and acquiring business association, and jointly, in
respect of acquisitions,
b) broken down per each merging business association, and jointly, in respect of
mergers.
(7) In order to establish the total value of the assets and liabilities of business
associations created by transformation, the source and application of funds statement
described in Paragraph b) of Subsection (4) shall be itemized in the manner resolved by
the supreme body of the business association
a) in respect of separations, to include the source and application of funds statement of
the business associations created by the separation,
b) in respect of division, to include the source and application of funds statement of
each business association created by the division.
(8) The book value described in Paragraph a) of Subsection (4) shall be determined in
accordance with the regulations pertaining to the financial statement to be filed with the
report of the transforming business association described in this Act, whereby no value
adjustment or valuation reserve shall be shown in the source and application of funds
statement.
(9) The source and application of funds statement (both the draft source and
application of funds statement and the final source and application of funds statement)
and the attached inventory of assets (both the draft inventory of assets and the final
inventory of assets) shall be reviewed by an auditor. The audited source and application
of funds statement shall function as the accounting document of the transformation
procedure.
(1) The business association undergoing transformation may revaluate its assets and
liabilities (including provisions and accruals and deferred items) recorded by value in its
balance sheet (books), while those not recorded in the books by value, which conform
to the requirements set forth in Section 23, and the business association's liabilities
may be entered in the source and application of funds statement (revaluation of
assets).
(2) In respect of acquisitions and demergers, the acquiring business association and
the business association continuing operation in the same company form, respectively,
may not revaluate the assets and liabilities, and the revaluation of assets defined in
Subsection (1) above may not be applied.
(3) In the case of revaluation, assets shall be recorded in the source and application of
funds statement at market value, while liabilities in the approved or estimated amount.

(4) If the value of assets were established by way of business appraisal or income
producing capacity, and if the combined value of corporate assets and liabilities
(including reserves and accrued expenses and deferred income) is in excess of the
combined total of the market value of the assets and the deferred expenses and
accrued income, the difference shall be shown in the source and application of funds
statement as business value or goodwill.
(5) If the combined total of the corporate assets and liabilities (including reserves and
accrued expenses and deferred income), as described in Subsection (4), is less than
the combined total of the market value of the assets and the deferred expenses and
accrued income, the difference shall be deducted as commensurate from the value of
intangible and tangible assets and inventories in the source and application of funds
statement, and any difference remaining shall be shown as negative business value or
goodwill.
Draft Source and Application of Funds Statement of Transforming Business
Associations
(1) Transforming business associations shall prepare a draft source and application of
funds statement for the balance sheet date (which cannot be later than the date of the
second resolution on the transformation) specified by the supreme body of the
company. Such draft source and application of funds statement shall be backed up by a
draft inventory of assets (with the same balance sheet date).
(2) The draft source and application of funds statement of transforming business
associations shall contain, relative to the balance sheet date described in Subsection
(1), the values of assets and liabilities, and as the difference thereof, the equity capital
as shown in the books and in the value adjusted by the revaluation difference according
to Section 137.
(3) The amounts of revaluation difference described in Subsection (2) [including the
business value or goodwill described in Subsections (4)-(5) of Section 137] shall be
recorded in a separate column of the draft source and application of funds statement,
whereby the third column shall indicate the appraised value of assets and liabilities and
the equity capital.
(4) In the draft source and application of funds statement of transforming business
associations, equity capital shall be adjusted by the consolidated value of revaluation
differences recorded separately per assets and liabilities, if
a) the consolidated revaluation difference is negative (namely, the assets are
depreciated), the difference shall be deducted from the capital reserve up to the
positive amount of the capital reserve, and from the profit reserve in excess thereof,
b) the consolidated revaluation difference is positive (namely, the assets are
appreciated), the difference shall be added to the capital reserve.
(5) If the transforming business association chooses not to employ revaluation [or is not
permitted to do so pursuant to Subsection (2) of Section 137], in the draft source and
application of funds statement the value of equity capital (third column) shall equal the
book value of equity capital (first column).
(6) In the third column of the draft source and application of funds statement of a
transforming business association only the subscribed capital, capital reserve and profit
reserve (the latter also if negative), and tied-up reserve may be included as equity, for
which reason the necessary transfers between accounts shall be completed as well.
(7) In respect of the accounting date of the draft source and application of funds
statement of transforming business associations the analytical and ledger records shall
not be closed; they shall be continued without interruption.
Draft Source and Application of Funds Statement of Business Associations Established
through Transformation

(1) The entries in the column, containing the assets of the predecessor business
association, of the draft source and application of funds statement of transformed
business associations shall, in observation of the provisions of Subsections (6)-(7) of
Section 136, be the same as the entries in the third column of the draft source and
application of funds statement of transformed business association(s) as described
under Section 138.
(2) The "differences" column of the draft source and application of funds statement of
business associations established through transformation shall contain
a) the pecuniary and non-pecuniary (in kind) contributions of new members
(shareholders) joining upon transformation, broken down per assets, and, at the same
values, the increase in equity capital (subscribed capital, capital reserve) as per the
deed of foundation;
b) the pecuniary and non-pecuniary (in kind) additional contributions payable by the
former members (shareholders) resolved as a condition of transformation, broken down
per assets, and, in the same values, the increase in equity capital (subscribed capital,
capital reserve) as per the deed of foundation;
c) the value of assets and liabilities, as recorded in the draft source and application of
funds statement, to be disbursed to members (shareholders) wishing to withdraw from
the company established through transformation, and, at the value of difference of such
values, the decrease in equity capital (subscribed capital, capital reserve) as per the
deed of foundation.
(3) Business associations created by separation, if revaluation was employed, shall
record the revaluation difference separately in the "differences" column of the draft
source and application of funds statement, in accordance with the provisions of
Subsection (4) of Section 138.
(4) In the case of merger, the value, as indicated in the draft source and application of
funds statement of the predecessor business association, of business shares (stocks,
capital contributions) not to be applied when determining the subscribed capital of the
successor business association shall be recorded in the "differences" column of the
draft source and application of funds statement of the business association established
through transformation as a decrease in equity capital (the amount being the same as
the face value as a decrease in the subscribed capital, while the difference between the
face value and the asset value as indicated in the draft source and application of funds
statement as a change in the profit reserve). The "differences" column shall also be
used for other items not specified by name by law.

(5) In respect of mergers, the itemized receivables and liabilities indicated in the draft
source and application of funds statement of merging (predecessor) business
association shall be eliminated in the "differences" column of the draft source and
application of funds statement of business associations established through
transformation by reducing the receivables and liabilities between one another, and the
accrued and deferred items, and the equity capital shall be amended by the difference
in the values of such receivables and liabilities and accrued and deferred items (as a
change in the capital reserve).
(6) The draft source and application of funds statement of business association(s)
established through transformation, closed on the balance sheet date described in
Subsection (1) of Section 138, shall be backed up by an itemized draft statement of
inventory (closed on the same balance sheet date). In the case of transformation into a
limited liability company, non-profit company or company limited by shares, those
assets which, based on the value of the equity capital prorated against the balance
sheet total, will constitute the subscribed capital of the successor business association
shall be recorded separately in the draft source and application of funds statement.

(1) Only subscribed capital, capital reserve, profit reserve and tied-up reserve, and only
in positive amounts, may be shown under equity capital in the column, containing the
consolidated assets of the successor business association, of the draft source and
application of funds statement of a business association established through
transformation.
(2) When the contracting parties deviate from the values, calculated in accordance with
the previous provisions and in due observation of Subsections (3)-(7), of equity capital
components or if deviation is prescribed by law, for the rearrangement of the equity
capital, to coincide with the division described in the deed of foundation, another
column ("settlement" column) shall be added to the draft source and application of
funds statement.
(3) In respect of the division of the equity capital into subscribed capital, capital reserve,
profit reserve and tied-up reserve in the draft source and application of funds statement
the provisions of the Act on Business Associations and the provisions of Section 139
and the provisions of Subsections (1)-(2) and (4)-(7) shall be observed, whereby the
amount of the subscribed capital may not exceed the amount of the equity capital as
reduced by the tied-up reserve.
(4) In the event of transformation into a limited liability company, non-profit company or
company limited by shares, in the draft source and application of funds statement of the
business association established through transformation (in the column containing the
consolidated assets of the successor business association), the value of assets calculated in the proportion of the equity capital and of the balance sheet total as
indicated in the source and application of funds statement - that cannot be considered
in the subscribed capital due to being non-negotiable or may be transferred upon the
consent (permission) of a third party, shall be considered as assets above the
subscribed capital.
(5) In the draft source and application of funds statement of business associations
established through transformation, provisions shall be provided within the equity
capital as a separate account of the profit reserve to cover the losses expected to incur
before the day of transformation.
(6) Provisions shall be provided within the tied-up reserve for the tax liabilities incurred
directly in connection with the transformation (such as the tax payable on account of the
appreciation of assets, or of the difference due to the transition from single-entry to
double-entry bookkeeping), if no reserve was created for such items in any other way.
(7) The amount of profit reserve in the draft source and application of funds statement
of business associations established through transformation may only exceed the
amount of profit reserve otherwise included in the draft source and application of funds
statement of a business association established through transformation by the
consolidated positive value of the increasing-decreasing items, based on Subsections
(1), (3)-(6), or Paragraph a) of Subsection (4) of Section 138 and Subsections (3)-(5) of
Section 139, also in observation of the provisions of Subsection (1).
Final Source and Application of Funds Statement
(1) A final source and application of funds statement and a final inventory of assets shall
be prepared for the day of transformation (when the successor business association is
registered by the Court of Registration), and deposited with the Court of Registration,
within 90 days of registration both for the transforming business association and for the
business association established through transformation.
(2) The final source and application of funds statement and the final inventory of assets
shall be prepared in accordance with the provisions of Sections 136-140 and 142-143,
in observation of the exceptions described in Subsections (3)-(4) and (7).

(3) A business association being dissolved by transformation shall complete the report,
prescribed by the Accounting Act, for the day of transformation - as the balance sheet
date - before completion of the final source and application of funds statement, along
with closing its analytical and ledger accounts. A transforming business association, that
is not dissolved upon transformation (in terms of acquisitions the acquiring party, and in
terms of separations the party continuing operations in the same company form), shall
prepare its final source and application of funds statement on the basis of its
consecutive accounting data, shall not close its analytical and ledger accounts and shall
continue to maintain such accounts, and shall settle the assets and liabilities (including
provisions and accruals and deferred items) received or transferred, and its equity
capital as the difference, within the framework of continuous bookkeeping, as of the
date of transformation.
(4) If the value of the equity capital shown in the final source and application of funds
statement of the business association established through transformation differs from
the equity capital indicated in the draft source and application of funds statement, the
difference shall be applied to correct the capital reserve or the profit reserve, according
to the nature of the change and whether it is positive or negative. If such correction
would render the capital reserve negative, the amount up to the positive amount of the
capital reserve or the amount in excess of the capital reserve shall be deducted from
the capital reserve and from the profit reserve, respectively.
(5) If the amount of equity capital recorded in the final source and application of funds
statement of a business association established through transformation, with the items
described in Subsection (3) of Section 140 deducted and with the unpaid subscribed
capital described in Subsection (7) added, remains below the subscribed capital
indicated in the draft source and application of funds statement (registered by the Court
of Registration), the subscribed capital shall be decreased.
(6) In the event of transformation into a limited liability company, non-profit company or
company limited by shares, the subscribed capital shall also be decreased if the value
of assets, calculated as per Subsection (6) of Section 139, separately indicated in the
final source and application of funds statement of the business association established
through transformation as part of the equity capital remains below the subscribed
capital indicated in the draft source and application of funds statement (as registered by
the Court of Registration).
(7) In the final source and application of funds statement of business associations
established through transformation, the portion of pecuniary and non-pecuniary (in kind)
contributions, described in Paragraphs a) and b) of Subsection (2) of Section 139, to be
disbursed to such business association, but unpaid by the day of transformation (the
date of registration of the successor business association), and the proportion of
assets, described in Paragraph c) of Subsection (2) of Section 139, not surrendered by
the aforementioned date shall be shown as unpaid subscribed capital or as a liability.
(8) If the Court of Registration rejects (refuses) registration of the transformation or
cancels the registration procedure due to the application for registration being
withdrawn, the business association filing for transformation shall continue to operate in
its previous form and shall not be required to prepare a final source and application of
funds statement, and the items related to the aborted transformation may not be
included in its accounting records described in this Act.

(9) In the case of the merger of a business association, the equity of the receiving
(merger) business association shall be adjusted in accordance with the deed of
foundation by the difference between the value of the assets received and the liabilities
assumed (including provisions and accruals and deferred items) - as indicated in the
source and application of funds statement of the dissolved business association - in the
course of the merger. In the process of adjustment of the equity capital, in addition to
the above, the value of shares not to be applied when determining the subscribed
capital - described in Subsection (4) of Section 139 - and the difference between the
receivables and liabilities between one another and the accrued and deferred items described in Subsection (5) of Section 139 - shall be registered against the equity
capital.
Transformation and Switching from Single-Entry to Double-Entry Bookkeeping
(1) The provisions of Sections 136-141 shall be applied in due observation of
Subsections (2)-(6), if the transforming business association is required to switch over
from single-entry to double-entry bookkeeping simultaneously with transformation.
(2) A transforming business associations using single-entry bookkeeping shall prepare
the balance sheet for the annual report and for the simplified annual report on the basis
of the simplified balance sheet (and the attached records) as having to place
a) the amount of reserve shown in the simplified balance sheet as a transition
difference into the profit reserve,
b) the amount of support - defined in Subsection (4) of Section 103 - shown under
liabilities into accrued expenses and deferred income.
(3) The entries on assets and liabilities of the balance sheet prepared on the basis of
Subsection (2) shall constitute the book values of the draft source and application of
funds statement and/or the final source and application of funds statement [first column
of the source and application of funds statement described in Paragraph a) of
Subsection (4) of Section 136] of the business association established through
transformation by switching from single-entry to double-entry bookkeeping.
(4) A business association established through transformation upon demerging from a
transforming business association using single-entry bookkeeping and required by law
to use double-entry bookkeeping after the transformation shall rearrange, in
observation of the provisions of Subsection (2), its source and application of funds
statement entries described in Paragraph a) of Subsection (7) of Section 136 and being
equal to its simplified balance sheet, according to the balance sheet of the annual
report or the simplified annual report, and transfer the transition difference into the profit
reserve.
(5) The entries on assets and liabilities of the balance sheet prepared on the basis of
Subsection (4) shall constitute the book values of the source and application of funds
statement [first column of the source and application of funds statement described in
Paragraph b) of Subsection (4) of Section 136] of the business association established
through transformation using double-entry bookkeeping after transformation.
Transformation and Switching from Double-Entry to Single-Entry Bookkeeping
(1) In case of transformation, with the exceptions set forth in Subsection (2), if the
transforming business association was previously using double-entry bookkeeping, the
business association established through transformation may not switch over to singleentry bookkeeping on the date of transformation, even if the conditions therefore are
satisfied.

(2) A business association using double-entry bookkeeping merging into a business

association that uses single-entry bookkeeping shall, prior to applying the provisions of
Sections 136-141, switch from double-entry to single-entry bookkeeping simultaneously
with the transformation and shall prepare the simplified balance sheet described in
Subsection (3). In this case the entries on assets and liabilities of the simplified balance
sheet prepared shall constitute the book values of the source and application of funds
statement [first column of the source and application of funds statement described in
Paragraph a) of Subsection (4) of Section 136] of the merging business association
while switching from double-entry to single-entry bookkeeping during the
transformation.
(3) For the purposes of transformation as defined in Subsection (2) above, a business
association switching from double-entry to single-entry bookkeeping shall prepare a
simplified balance sheet on the basis of the balance sheet of the annual report or
simplified annual report, in due observation of the provisions laid down in Subsections
(4)-(6).
(4) Prior to the preparation of the annual report or simplified annual report, the following
items shall be terminated in the following manner: the capitalized value of
foundation/reorganization, as well as any deferred or accrued expenses or income, with
the exception of the accrued or deferred items based on the titles defined under
Subsection (1) of Section 33, Paragraphs b) and c) of Subsection (1) of Section 45, or
on the titles defined in Paragraph a) of Subsection (1) of Section 45 corresponding to
the conditions contained in Subsection (4) of Section 103, by accounting for such to the
debit and credit of profits; any deferred expenses or accrued income as per Subsection
(1) of Section 33 against assumed liabilities; any accrued expenses or deferred income
as per Paragraphs b) and c) of Subsection (1) of Section 45 against the assets
providing the basis thereof; any accrued expenses or deferred income due to liquid
assets received under the conditions laid down in Subsection (4) of Section 103, from
among the accrued expenses or deferred income as per Paragraph a) of Subsection (1)
of Section 45, against long-term liabilities; value corrections shall be offset against the
valuation reserve.
(5) In the simplified balance sheet defined in Subsection (3) above, other receivables
from trade debtors and other liabilities to suppliers which do not originate from any
transfer of funds shall be shown under receivables and liabilities not related to any
movement of funds. The accumulated profit reserve and the balance sheet profit or loss
figure shall be entered in the accumulated profit reserve and the balance sheet profit or
loss figure boxes in the simplified balance sheet. At the time of the switching over, the
line for reserves in the simplified balance sheet shall be left blank.
(6) On the next day following the merger, the purchased inventories which were paid for
prior to switching over, as shown in the simplified balance sheet, shall be accounted for
as purchase costs of raw materials and goods, while the stock of self-manufactured
stocks shall be accounted for as other production and administration charges.
Other Transformations
During the transformation of other undertakings not regarded as business associations,
if such transformation is permitted by law, the provisions of Sections 136-143 shall be
duly applied, in observation of the regulations set forth in the law on which such
undertaking is based.
Accounting Rules for Switching between Currencies
(1) In accordance with Subsections (2) and/or (3) of Section 20, an undertaking shall
provide the figures in the annual report or in the simplified annual report in HUF or in
the convertible foreign currency specified in its deed of foundation.

(2) If, pursuant to Subsection (3) of Section 20, an undertaking is obliged to supply the
data defined in Subsection (1) above in the convertible foreign currency specified in its
deed of foundation instead of HUF, or in HUF instead of the convertible foreign currency
specified in its deed of foundation, or in another convertible foreign currency instead of
the one specified in the amendment of its deed of foundation, the provisions of
Subsections (3)-(5) shall be applied when converting from HUF to a foreign currency, or
from a foreign currency to HUF.
(3) At the time of the transition (as the balance sheet date) as per Subsection (2), an
annual report or simplified annual report shall be prepared in the original currency in
compliance with the provisions of this Act.
(4) The annual report, or simplified annual report as defined in Subsection (3) shall be
filed with the Court of Registration within 90 days following the transition, in accordance
with the provisions of Section 153, and shall be published in accordance with Section
154.
(5) The figures shown in the balance sheet of the annual report, or simplified annual
report, as defined in Subsection (3), approved by the body entitled thereunto, shall be
converted from foreign currency to HUF or from HUF to foreign currency, or from one
foreign currency to another according to Sections 146-149. On the basis of and in
accordance with such conversion, a separate balance sheet shall be prepared in HUF
or in the foreign currency specified in the deed of foundation as of the date of
conversion, and the books shall be opened on the basis of this balance sheet as
certified by the auditor.
Transition from HUF to a Foreign Currency
(1) With the exceptions laid down in Subsections (2)-(6), all entries of the balance sheet
of the annual report, or simplified annual report prepared in HUF shall be converted by
the reciprocal of the official exchange rate in force for the date of transition as published
by the National Bank of Hungary in respect of the foreign currency specified in the deed
of foundation.
(2) Receivables and liabilities shown in the foreign currency specified in the deed of
foundation, and the foreign currency holdings - whether on hand or on account - shall
be converted in the amount of foreign currency of record.
(3) If the foreign currency value of receivables recorded in the foreign currency
specified in the deed of foundation and the foreign currency holdings - whether on hand
or on account - as converted into HUF by the reciprocal of the official exchange rate in
force for the date of transition as published by the National Bank of Hungary differs
from the foreign currency value of such receivables and holdings, the difference shall
be shown under conversion difference in accordance with Subsection (1) of Section
149.
(4) If the foreign currency value of liabilities recorded in the foreign currency specified in
the deed of foundation as converted into HUF by the reciprocal of the official exchange
rate in force for the date of transition as published by the National Bank of Hungary
differs from the foreign currency value of such liabilities, the difference shall be shown
under conversion difference in accordance with Subsection (1) of Section 149.
(5) If the foreign exchange value, calculated as the HUF value of receivables and/or
liquid assets recorded in a foreign currency other than that specified in the deed of
foundation by the reciprocal of the official exchange rate in force for the date of
transition as published by the National Bank of Hungary, is more than the foreign
exchange value, corresponding to the foreign currency specified in the deed of
foundation, of the foreign exchange value of said receivables and/or foreign currency
holdings - whether on hand or on account - calculated by cross rates, the difference
shall be shown under conversion difference in accordance with Subsection (1) of
Section 149.

(6) If the foreign exchange value, calculated as the HUF value of liabilities in foreign
currency, other than that specified in the deed of foundation by the reciprocal of the
official exchange rate in force for the date of transition as published by the National
Bank of Hungary, is less than the foreign exchange value, corresponding to the foreign
currency specified in the deed of foundation, of the foreign currency of the said liabilities
calculated by cross rates, the difference shall be shown under conversion difference in
accordance with Subsection (1) of Section 149.
Transition from Foreign Currency to HUF
(1) With the exceptions laid down in Subsections (2)-(6), all entries of the balance sheet
of the annual report, or simplified annual report prepared in the foreign currency
specified in the deed of foundation shall be converted to HUF by the official exchange
rate in force for the date of transition as published by the National Bank of Hungary.
(2) Receivables, cash assets and liabilities in HUF shall be converted in the amount of
HUF of record.
(3) If the HUF value of receivables and cash assets recorded in HUF and shown in
foreign currency differs from the HUF value of record of such receivables and cash
assets as converted by the official foreign exchange rate in force for the date of
transition published by the National Bank of Hungary, the difference shall be shown
under conversion difference in accordance with Subsection (1) of Section 149.
(4) If the HUF value of liabilities recorded in HUF and shown in foreign currency differs
from the HUF value of record of such liabilities as converted by the official foreign
exchange rate in force for the date of transition published by the National Bank of
Hungary, the difference shall be shown under conversion difference in accordance with
Subsection (1) of Section 149.
(5) In respect of receivables and cash assets recorded - prior to the transition - in a
foreign currency other than that specified in the deed of foundation, if the HUF value (as
per Subsections (4)-(6) of Section 60, calculated using the rate of exchange for the date
of transition) of such receivables and cash assets shown in a foreign currency other
than that specified in the deed of foundation prior to the transition differs from their HUF
value as converted by the official foreign exchange rate published by the National Bank
of Hungary for the date of transition, the difference shall be shown under conversion
difference in accordance with Subsection (1) of Section 149.
(6) In respect of the liabilities recorded - prior to the transition - in a foreign currency
other than that specified in the deed of foundation if the HUF value (as per Subsections
(4)-(6) of Section 60, calculated using the rate of exchange for the date of transition) of
such liabilities shown in a foreign currency other than that specified in the deed of
foundation prior to the transition differs from their HUF value as converted by the official
exchange rate in force for the date of transition published by the National Bank of
Hungary, the difference shall be shown under conversion difference in accordance with
Subsection (1) of Section 149.
Transition between Foreign Currencies
(1) With the exceptions laid down in Subsections (2)-(7), all entries of the balance sheet
of the annual report, or simplified annual report prepared in a foreign currency specified
in deed of foundation prior to transition shall be converted by the cross rate between
the original currency and the currency specified in the amendment of the deed of
foundation.
(2) Receivables, cash assets, securities, and liabilities shown in the foreign currency
specified in the amendment of the deed of foundation shall be converted in the foreign
currency specified therein, in the amounts shown in the special records made prior to
the transition.

(3) The difference between the value of receivables, cash assets, securities, and
liabilities shown in the foreign currency specified in the amendment of the deed of
foundation as defined in Subsection (2) and their conversion value defined in
Subsection (1) shall be shown under conversion difference in accordance with
Subsection (1) of Section 149.
(4) Receivables, cash assets and securities shown in the foreign currency specified in
the deed of foundation before amended shall be converted by the cross rate between
such currency and the currency specified in the amendment of the deed of foundation
in force for the day of the transition.
(5) Liabilities shown in the foreign currency specified in the deed of foundation before
amended shall be converted by the cross rate between such currency and the currency
specified in the amendment of the deed of foundation in force for the day of the
transition.
(6) Receivables, cash assets and securities shown in HUF shall be converted by the
official exchange rate in force for the date of transition published by the National Bank
of Hungary for the currency specified in the amendment of the deed of foundation.
(7) Liabilities shown in HUF shall be converted by the official exchange rate in force for
the date of transition published by the National Bank of Hungary for the currency
specified in the amendment of the deed of foundation.
(8) If the value calculated according to Subsections (4)-(7) differs from their value after
conversion as defined in Subsection (1), the difference shall be shown under
conversion difference in accordance with Subsection (1) of Section 149.
(1) The conversion differences as defined under Subsections (3)-(6) of Section 146,
Subsections (3)-(6) of Section 147 and under Subsections (3) and (8) of Section 148
shall be consolidated and shall be used
a) to increase the capital reserve, if there is a profit,
b) to decrease the accumulated profit reserve, if there is a loss.
(2) If, following its conversion to foreign currency according to Subsection (1) of Section
146, the value of the subscribed capital converted to HUF differs from the foreign
currency value of the subscribed capital registered by the Court of Registration in the
currency specified by the amendment of the deed of foundation,
a) the difference (if the converted value is lower) shall be deducted from the capital
reserve up to the positive amount of the capital reserve, while the portion in excess of
such amount shall be deducted from the profit reserve,
b) the difference (if the converted value is higher) shall be added to the capital reserve.
(3) If the amount of the subscribed capital as converted to HUF according to Subsection
(1) of Section 147 differs from the HUF value of the subscribed capital registered by the
Court of Registration in HUF as specified by the amendment of the deed of foundation
in HUF,
a) the difference (if the converted value is lower) shall be added to the subscribed
capital, as converted, against the capital reserve up to the positive amount of the capital
reserve, and against the profit reserve concerning the amount in excess of such
positive amount,
b) the difference (if the converted value is higher) shall be deducted from subscribed
capital, as converted, against the capital reserve.
(4) The difference between amount of the subscribed capital as converted according to
Subsection (1) of Section 148 and that registered by the Court of Registration,
a) if the converted value is lower, shall be added to the subscribed capital, as
converted, against the capital reserve up to the positive amount of the capital reserve,
and against the profit reserve concerning the amount in excess of such positive
amount,

b) if the converted value is higher, shall be deducted from subscribed capital, as

converted, against the capital reserve.
Chapter VIII
ACCOUNTING SERVICES
(1) For the purposes of this Act "accounting services" means the aggregate of duties to
be performed in connection with bookkeeping, accounting and reporting obligations
prescribed by this Act and by the related government decrees (hereinafter referred to as
"bookkeeping services"), and auditing activities.
(2) Bookkeeping services shall, in particular, include:
a) the services for formulating schemes and methods in connection with accounting
policies, bookkeeping and reporting (including internal information systems),
establishing and updating rules and regulations concerning the system of accounts,
bookkeeping and reporting, including ledger accounts and records, drafting executive
summaries and reports and annual accounts, analysis of data shown in the annual
account, in bookkeeping records, including scripts of conclusions based on which to
make economic decisions,
b) compiling and supplying true and reliable information, internal and external, whereby
maintaining and ensuring that the data disclosed in the accounts and annual reports
conform with legal provisions, provide a true and fair view and are sufficiently
documented in compliance with accounting principles.
(3) The providers of accounting services for the preparation of annual reports to
undertakings in due compliance with legal provisions to satisfy the requirement of true
and fair view concerning the financial and earnings position of the undertaking, and the
auditors of these reports shall be licensed and certified to engage in such activities in
line with specific requirements laid down by law.
(4) The activities of auditors and the qualification requirements for auditors are
governed in other acts.
(1)
(2) An undertaking whose net sales (calculated for the period of one year) are below 5
million HUF by the average of the two preceding financial years, or in the absence of
such in the subject year, shall be relieved from the obligation described in Subsection
(1).
(3) A register shall be maintained on the providers of accounting services. The register
of auditors who are members of the competent chamber (including those whose
membership is temporarily suspended) shall be maintained by the Hungarian Chamber
of Auditors.
(4) The registers of chartered accountants and certified auditors who are not members
of the competent chamber are governed in a separate government decree, including
the organization that keeps such register and the requirements concerning such
organization, its judicial supervision and the available legal remedies.
(5) A natural person, when entering the market of accounting services, shall be admitted
to the register defined under Subsection (4), if such individual is able to meet the
following conditions:
a) has the necessary qualification to provide services as a chartered accountant;
b) has at least three years of experience, as documented, in the field accountancy,
finances or controlling;
c) has no criminal record;
d) intends to provide accounting services in Hungary.

(6) The most important data of licensed accounting service providers included in the
register shall be public records, and shall be available to all persons.
(7) The professional and examination requirements for chartered accountants shall be
decreed by the Minister of Finance.
(1) All providers of accounting services shall be required to attend training courses on a
regular basis so as to upgrade their knowledge and to improve their expertise to
coincide with the latest developments.
(2) The curriculum and the duration of the training courses defined in Subsection (1)
shall be determined by the Minister of Finance in consultation with professional
organizations and with the National Accounting Committee.
Chapter IX
DISCLOSURE AND PUBLICATION
Deposit
(1) An undertaking keeping double-entry books and registered in the company register
shall deposit with the Court of Registration the annual report or simplified annual report
approved by the body entitled thereunto and, in the case of a compulsory audit of the
books, also containing the auditor's seal of approval or the auditor's refusal to grant
such approval, as well as the resolution on the appropriation of the after-tax profit within
150 days from balance sheet date of the subject year. The annual report or simplified
annual report deposited shall be of the same form and content (text) as the one
examined by the auditor.
(2) A parent company shall deposit with the Court of Company Registration its
consolidated annual report approved by the body entitled thereunto, and containing the
auditor's seal of approval or the auditor's refusal to grant such approval, within 180 days
from the balance sheet date of the consolidated annual report. The consolidated annual
report deposited shall be of the same form and content (text) as the one examined by
the auditor.
(3) An undertaking keeping single-entry books and registered with the Court of
Company Registration shall deposit its simplified annual report with the Court of
Registration by 30 May of the year following the subject year.
(4) The data contained in the annual report, simplified annual report, simplified report.
consolidated annual report deposited with the Court of Registration are open to the
public, any person may receive information thereon and may make copies thereof at
the Court of Registration.
(5) Hungarian branch offices of foreign-registered companies shall deposit with the
Court of Registration the annual report approved by the foreign-registered company,
also containing the auditor's seal of approval or the auditor's refusal to grant such
approval, as well as the resolution on the appropriation of after-tax profits within 120
days from the balance sheet date of the financial year.
Publication
(1) All undertakings keeping double-entry books (including the Hungarian branch offices
of foreign-registered companies) shall publish their annual report or simplified annual
report, and, in the case of a compulsory audit of books, also containing the auditor's
seal of approval or the auditor's refusal to grant such approval, simultaneously upon
depositing such. Publication of the whole or a part of the notes on the accounts may be
omitted, if, in the view of the auditor in charge of the audit of the annual report or
simplified annual report, the figures contained in the balance sheet and in the profit and
loss account are sufficient for a clear assessment of the true financial and earnings
position of the undertaking.

(2) Employees and members of an undertaking may inquire about the annual report,
the simplified annual report and the simplified report at the registered office of the
undertaking, or at the registered office of the parent company in respect of the
consolidated annual report; these documents shall be available to all without any
discrimination.
(3) If the annual report or simplified annual report of the undertaking was not audited,
or, in the case of a compulsory audit, the auditor has refused its seal of approval, the
undertaking shall place the following text on all copies of the balance sheet, profit and
loss account and notes on the accounts of the annual report or simplified annual report
"The data published have not been reviewed by an auditor." In such cases, publication
of the notes on the accounts may not be omitted.

(4) A parent company shall publish its consolidated annual report including the auditor's
seal of approval or the auditor's refusal to grant such approval, simultaneously upon
depositing such.
(5) When the annual report or simplified annual report already published, which relate
to financial year preceding the financial year under review, contains major errors in
relation to true and fair view, it shall be republished. The annual report and simplified
annual report, when republished, shall indicate the findings of the audit concerning
a) the closing data of the balance sheet of the financial year preceding publication and
the corrected figures of assets and liabilities combined,
b) the data in the profit and loss account of the financial year preceding publication as
pertains to the column of the subject year and the corrected figures related the previous
year(s)
as approved by the body authorized thereunto.
(6) Deposit with the Court of Registration (with regard to undertakings registered in the
register of companies) is required for the re-publication of an annual report or simplified
annual report in the case of a compulsory audit, the auditor's seal of approval or refusal
of such, presentation to the body authorized for approval, furthermore, within 30 days of
such approval.
(7) Undertakings and Hungarian branch offices of foreign-registered companies shall be
considered to have fulfilled the obligation of publication (or re-publication) once they
have - simultaneously upon deposit - forwarded an original or a certified copy of the
annual report, simplified annual report, or, in the case of parent companies, the
consolidated annual report to the Company Registration and Information Service of the
Ministry of Justice.
(8) An undertaking not registered in the register of companies shall - if publication and
the method of publication is governed by legal regulation - satisfy its obligation of
publication within 120 days from the balance sheet date of the subject year, or, in
respect of re-publication, within 3 months from the conclusion of the audit.
(9) Should an undertaking not have fulfilled its obligation of deposit or publication and
the lack of such deposition or publication impacts the rightful interests of any third party,
such third party may initiate legal supervisory proceedings by the Court of Registration.
(10) The business report that is not part of the annual report, the consolidated business
report shall be available for review to all interested parties without discrimination, and
for making copies thereof in part or in whole, at the registered office of the undertaking,
or at the registered office of the parent company.
Chapter X
AUDIT
Purpose of Audit, Obligation of Audit

(1) The purpose of an audit is to ascertain that the annual report, simplified annual
report, or consolidated annual report of an undertaking has been drawn up in
accordance with the provisions of this Act and, accordingly, provides a true and fair view
of the financial and earnings position and of the operations of the undertaking (and that
of the undertakings included in the consolidation). The audit shall also investigate
whether there is agreement between the annual report, the consolidated annual report
and the associated business report.
(2) With the exception set forth in Subsection (3) below, the auditing of books shall be
compulsory for all undertakings keeping double-entry books. In all cases when an audit
is not compulsory on the basis of this Act or another legal regulation, the undertaking
shall be free to decide whether to employ an auditor to review its books or not.
(3) The auditing of books shall not be compulsory for undertakings whose annual net
sales (calculated for the period of one year) do not exceed 50 million HUF on the
average of the two financial year preceding the financial year under review.
(4) For the purposes of Subsection (3), if the net sales figures of an undertaking
established without legal predecessor are not available for either or both of the two
financial years preceding the subject financial year, or if such figures are incomplete,
the net sales estimated for the subject year and, if available, the net sales of the two
previous financial years (calculated for the period of one year) shall be applied.
(5) The contents of Subsection (3) may not be applied
a) by undertakings keeping double-entry books, where an audit is prescribed by law,
b) by credit cooperatives,
c) by companies included in consolidation,
d) by Hungarian branch offices of foreign-registered companies,
e) by undertakings that are permitted, under special circumstances, to deviate from the
provisions of this Act pursuant to Subsection (4) of Section 4 for the purposes of true
and fair view.
(6) When an audit is compulsory the supreme body of the undertaking must - at the
time of approval of the annual report or simplified annual report of the previous financial
year or, in respect of undertakings established without legal predecessor, prior to the
balance sheet date of the financial year - commission a registered auditor or auditing
firm in accordance with Subsection (7) to review the undertaking's annual report or
simplified annual report on the financial year from the point of view of legitimacy and
authenticity.
(7) The auditor or auditing firm commissioned in accordance with Subsection (6) must
be a member of the Hungarian Chamber of Auditors or must be registered by the
Hungarian Chamber of Auditors, respectively.
(8) The auditor or auditing firm for the compulsory audit of the consolidated annual
report shall be commissioned by the owners of the parent company. The auditor or the
auditing firm shall be selected at the time specified under Subsection (6), before the
balance sheet date of the financial year to be consolidated.
(9) If an auditor or an auditing firm has not been commissioned as defined in
Subsection (8) to review the undertaking's consolidated annual report, then auditing the
consolidated annual report is to be carried out by the auditor or the auditing firm of the
parent company. A written agreement for this purpose shall be concluded with the
auditor or the auditing firm of the parent company within the timeframe specified in
Subsection (8).

(10) Concerning other issues, registered auditors and auditing firms shall be subject to
the provisions of the Act on Business Associations, the Act on the Registration of
Companies, Public Company Information and Court Registration Proceedings, and the
Act on the Hungarian Chamber of Auditors and on the Activities of Auditors.
Audit Report and Auditor's Seal of Approval
(1) The responsibility of the auditor independent of the undertaking is to control the
authenticity and regularity of the annual report, simplified annual report (the balance
sheet, profit and loss account and the notes on the accounts), as well as compliance
with the provisions of this Act and the deed of foundation, and, based on its findings, to
form an opinion in summary of such findings concerning the annual report or simplified
annual report, and to affix its seal of approval or qualified audit report to the report.
(2) The auditor of a consolidated annual report shall cooperate with the auditor of the
undertakings included in the consolidation so that the figures of the annual reports
consolidated into the consolidated annual report meet the requirements prescribed for
consolidated annual reports, and the companies included in the consolidation take into
consideration the rules applying to them in regard to the preparation of the consolidated
annual report. This shall not, however, limit the responsibility of the auditor of the
consolidated annual report.
(3) The auditor of an undertaking included in the consolidation must cooperate with the
auditor of the consolidated annual report so that the consolidated annual report gives a
true and fair view of the joint financial and earnings position of the undertakings
included in the consolidation.
(4) The auditor shall prepare a written report on the audit of the annual report, simplified
annual report or the consolidated annual report, which is to contain the auditor's seal of
approval or qualified audit certificate, and shall deliver the report to the commissioning
undertaking.
(5) The auditor's report must include the following:
a) the addressee of the audit report;
b) the key data of the reviewed annual report, simplified annual report or consolidated
annual report (in particular, the name of the undertaking to whom the given account
pertains, along with the key characteristics for the given financial year and the balance
sheet date);
c) the method of auditing employed based on which the auditor's seal of approval or
qualified audit certificate is attached, also supported by a summary report;
d) the auditor's expressed opinion and/or conclusive remark stated in its seal of
approval or qualified audit certificate in connection with the annual report, simplified
annual report or consolidated annual report attached in its seal of approval or qualified
audit report as to whether the report is in compliance with this Act and with the
provisions of other legal regulations that govern the duties of the auditor concerning the
data and information provided in the report;
e) the auditor's seal of approval or qualified audit certificate;
f) date of the audit report;
g) the name, signature, address and chamber registration number of the auditor who is
subject to liability concerning the audit;
h) in respect of auditing firms - in addition to the requirements laid down in Paragraph g)
- the name and signature of the firm's authorized representative, name and chamber
registration number of the firm.

(6) If the notes on the accounts of the undertaking (or the parent company in the notes
on the accounts of the consolidated annual report) contain no valuation, or if the
valuation provided is false, the auditor shall demonstrate its facts and findings in the
written report, describing the previous year, any major events and, especially, any
detrimental changes that have taken place following the balance sheet date of the
annual report, simplified annual report or consolidated annual report, and any
unfavorable factors affecting the profit or loss for the year.
(1) The auditor is entitled to request the undertaking and its employees to provide data
and information for the purposes of the audit.
(2) If, in the course of the audit of books, the auditor becomes aware of any violation of
the provisions of legal regulations or those laid down in the deed of foundation, or a fact
affecting the situation and future prospects of the undertaking to its detriment, the
auditor shall, without delay, inform its employer, and in justified cases, shall be entitled
and is required to initiate the convening of a meeting of the board of directors, the
supervisory board or the undertaking's supreme body.
(3) The auditor shall be required to maintain confidentiality in respect of the facts, data
and business information obtained in the course of its respective activities.
(4) If the principle of diligent audit of books so requires, the auditor auditing a
consolidated annual report shall have the rights prescribed in Subsections (1) and (2),
and the obligations defined in Subsection (3) also towards the parent company and its
subsidiary companies, as well as the auditors of such companies.
(1) If the auditor establishes that the annual report (simplified annual report) provides a
true and fair view of the financial and earnings position of the undertaking under review,
and if the audit reveals no violation of the law and no offense of any rules or
regulations, and, in consequence, agrees to the contents of the annual report
(simplified annual report), the auditor shall attach the following clause to the annual
report: "I, the undersigned, have reviewed and audited the annual report (simplified
annual report) of the undertaking, including the various components and items and
accounting and bookkeeping documents, in due observation of the national accounting
standards, and, based on my findings I am satisfied that this annual report (simplified
annual report) has been drawn up in accordance with the provisions of the Act on
Accounting and the general principles of accounting. This annual report (simplified
annual report) provides a true and fair view of the financial and earnings position of the
undertaking. The business report is in conformity with the data and information of the
annual report."
(2) If the auditor establishes that the consolidated annual report gives a true and fair
view of the financial and earnings position of the undertakings included in the
consolidation, and if the audit reveals no violation of the law and no offense of any rules
or regulations, and, in consequence, agrees to the contents of the consolidated annual
report, the auditor shall attach the following clause to the consolidated annual report: "I,
the undersigned, have reviewed and audited the consolidated annual report, including
the various components and items and accounting and bookkeeping documents, in due
observation of the national accounting standards, and, based on my findings I am
satisfied that this consolidated annual report has been drawn up in accordance with the
provisions of the Act on Accounting and the general principles of accounting. This
consolidated annual report provides a true and fair view of the financial and earnings
position of the undertakings included in the consolidation, and the consolidated
business report is in conformity with the data and information of the consolidated
annual report."
(3) If the auditor establishes that the whole or a part of the annual report, simplified
annual report or consolidated annual report contradicts the provisions of this Act, or is
untrue, then the auditor shall affix a qualified audit certificate, instead of its seal of
approval, indicating in detail the reasons therefore.

(4) When the auditor is unable to attach a conclusive report due to lack of sufficient and
appropriate accounting evidence, a statement concerning its refusal to attach the
conclusive audit report, with a detailed explanation included, shall be deposited and/or
published.
(5) The annual report, simplified annual report or consolidated annual report audited by
the auditor and provided with the auditor's seal of approval or qualified audit certificate
may be presented to the supreme body of the undertaking (general meeting of a
company limited by shares, or the members' meeting of a limited liability company).
(6) In the event that the general meeting or the members meeting alters any data or
information in the annual report, simplified annual report or the consolidated annual
report, or if the auditor has received any information in consequence of which the audit
report issued prior to the general meeting or members meeting no longer meets the
requirement of true and fair view, the auditor shall draft a new auditor's report for the
annual report, simplified annual report or consolidated annual report in question - prior
to deposit or publication - to reflect the latest development from the standpoint of true
and fair view.
Chapter XI
BOOKKEEPING AND DOCUMENTATION
Double-Entry Bookkeeping
An economic entity keeping double-entry books shall keep a bookkeeping register of
the assets managed, used or owned by the economic entity, and the sources thereof,
as well as of its business operations, which shows the changes in assets and liabilities
corresponding to the facts on a continuous basis, and in a concise manner.
Standard Chart of Accounts
(1) The purpose of the standard chart of accounts is to facilitate the organization of the
accounting of the economic entity by incorporating into a standard system the assets
and liabilities of the economic entity and the effect of business operations on its profits
and losses, and to provide the basic information necessary for the annual account to be
prepared in accordance with this Act and with the government decree issued by
authorization granted in this Act.
(2) Sections 1-4 of the accounts contain the balance sheet accounts, sections 1-3
contain the assets, and section 4 contains the liabilities. The accounts of these sections
provide the figures necessary for the preparation of the balance sheet.
a) Section 1 of the accounts includes the accounts used for the registration of intangible
assets, tangible assets (including also assets not put into operation and assets in
course of construction), and financial investments.
b) Section 2 of the accounts includes purchased and self-manufactured stocks.
c) Section 3 of the accounts includes current assets other than inventories (liquid
assets, securities, trade debtors, debtors, employees and members, the central budget
and other organizations), and deferred expenses and accrued income.
d) Section 4 of the accounts contains the sources of assets. It includes own funds,
reserves, long-term and short-term liabilities, and accrued expenses and deferred
income.
(3) The figures necessary for the profit and loss account, and for the establishment of
the profit or loss after taxes are contained in sections 5 and 8-9 of the accounts.

a) Section 5 of the accounts contains the expenses, itemized by costs, broken down
per the following categories: raw materials, contracted services, other services, wages
and salaries, other employee benefits, contributions on wages and salaries, and
depreciation. An undertaking preparing its profit and loss account using the total costs
method shall enter separately within this section of the accounts any change in the
capitalized value of own performance in the subject year not otherwise qualifying as a
cost type or cost recovery, as to cover direct prime costs of the same amount, as well
as the value of unsold performance equaling their direct prime costs.
b) Section 8 of the accounts contains material costs [including raw materials and
consumables, contracted services, other services, the cost value of goods sold, and the
value of services sold (intermediated)] staff costs (including wages and salaries, other
employee benefits, contributions on wages and salaries), depreciation write-off and
other expenses, expenses on financial transactions, extraordinary expenses and the
amount of tax payable for the profit and loss account prepared by the total cost method.
For the profit and loss account prepared by the turnover costs method, section 8 of the
accounts contains the direct prime costs of sales accounted, the original cost of goods
sold, the value of services sold (intermediated), and the indirect costs of sales
(including sales, marketing, administration costs and other general overhead, other
expenses, expenses on financial transactions, extraordinary expenses and the amount
of tax payable.

c) Sales revenues, other income, income from financial transactions and extraordinary
income shall be shown under section 9 of the accounts.
(4) Depending on the decision of the economic entity, sections 6-7 of the accounts may
be used for providing information to management. The free use of these sections of
accounts permits settlement within the undertaking, as well as the formation of an
internal system of cost management and prime cost calculations.
(5) Section 0 of the accounts contains the records of accounts, items of which do not
affect the balance sheet profit or loss figure of the financial year in question nor the
amount of own funds on the balance sheet date. Off-balance-sheet items shall also be
shown under section 0 of the accounts, such as contingent liabilities, commitments
emphasizing the contract value of the forward parts of futures, options and swaps
transactions as long as the liability remains outstanding, the transaction is performed
(concluded), not yet expired as contracted, and the liabilities outstanding due to any
commitment in connection with futures, options or swaps.
System of Accounts
(1) Considering the provisions related to the standard chart of accounts, the economic
entity keeping double-entry books shall establish a system of accounts, according to
which the keeping of books fully ensures the preparation of the annual account
prescribed in this Act.
(2) The system of accounts shall contain the following:
a) number and description of all accounts designated for use,
b) content of the account, should it not follow clearly from the description of the
account, and the titles of any increase or decrease in the amount under the account,
the economic events that affect the account and their relation with other accounts,
c) connection between the general ledger account and the analytic registers,
d) the system of documentation in support of the system of accounts.
(3) Analytic registers shall be closely related to the general ledger, and shall be kept in a
manner to permit comparison of the values, numbers and figures recorded in both.

(4) The establishment of the system of accounts, keeping it up to date at all times and
the correctness of the continuous keeping of books shall be the responsibility of the
person authorized to represent the undertaking.
(5) A newly founded economic entity, that falls under the scope of this Act and that
keeps double-entry books, shall establish its system of accounts within 90 days of the
date of its foundation, while an economic entity switching from single-entry bookkeeping
to double-entry bookkeeping, by the date of such transition. In the event of any
amendment to this Act, the necessary modifications in the system of accounts shall be
carried out within 90 days of the entry into force of the amendment.
Single-Entry Bookkeeping
(1) An economic entity keeping single-entry books shall maintain bookkeeping records
(cash flow records) of the liquid assets managed, used and owned by the business
association, and the sources thereof, as well as of any financial deals and transactions,
and on any fluctuation of asset resulting from said financial deals and transactions, but
which do not involve transfer or receipt of funds, furthermore, on income and expenses
settled without money, which reflect any variation in such assets and liabilities,
corresponding to the facts on a continuous basis in a clear system. In connection with
such bookkeeping records, it is necessary for the economic entity to maintain analytic
registers on its assets and liabilities in a true and continuous fashion for the compilation
of its simplified annual reports.

(2) The obligation of keeping bookkeeping records on the liquid assets and the sources
thereof, as well as on any changes therein may be satisfied by keeping a general
ledger, or any other register meeting the corresponding requirements. The applied
system of records shall be such which shows all financial transactions as part of regular
business operations and any variation in the company's assets and profit or loss in
connection with said financial transactions, but which do not involve the transfer or
receipt of funds, so as to permit agreement between the accounts.
(3) The continuity and correctness of the keeping of books shall be the responsibility of
the person authorized to represent the undertaking.
Transition between Bookkeeping Systems
(1) When switching from single-entry bookkeeping to double-entry bookkeeping, the
opening balance sheet shall be drawn up on the basis of the simplified balance sheet in
such a manner that the balance sheet total does not change. The profit reserve box in
the opening balance sheet shall contain the sum total of the profit reserve and the
reserve shown in the simplified balance sheet. The simplified balance sheet profit or
loss figure shall be entered in the balance sheet profit or loss figure of the opening
balance sheet. Following opening,
a) the amount of sales revenues corresponding to the amount shown under trade
debtors - excluding any value added tax payable - shall be accounted for against the
accumulated profit reserve;
b) from the amount shown under suppliers in the balance sheet - without the amount of
value added tax not yet settled with the central budget, but deducted in the simplified
balance sheet - the items which are not shown under purchased inventories in the
opening balance sheet (services, purchased inventories used or sold during the
previous financial year), shall be accounted for as cost against the accumulated profit
reserve;
c) an amount corresponding to the value of self-manufactured stocks as shown in the
opening balance sheet shall be accounted for as extraordinary income against the
accumulated profit reserve;
d) the amount of reserves contained in the opening balance sheet shall be accounted
for as extraordinary expense against the accumulated profit reserve;

e) from the liabilities defined under Subsection (2) of Section 103 - in respect of
reserves the liabilities taken into account on the basis of Paragraph b) of Subsection (6)
of Section 102 - those which could not have been applied as costs or expenses in
single-entry bookkeeping, shall be accounted for as extraordinary expenses against the
accumulated profit reserve following opening of the books;
f) the unused portion of any non-refundable financial support received by the
undertaking on the basis of legal regulation or intergovernmental agreement as defined
in Subsection (4) of Section 103 shall be accounted for as extraordinary income, and
thus removed from liabilities. This extraordinary income shall be shown under accrued
income in accordance with Subsection (1) of Section 45.
(2) No profit and loss account is required for the year before transition on the basis of
the profit and loss statement.
Closing of Books
(1) At the end of the financial year, the closing of books includes the supplementary,
corrective, collating and summarizing tasks related to bookkeeping, and performed in
the interest of making the system of continuous bookkeeping complete.
(2) An economic entity keeping double-entry books shall prepare a general ledger
statement based on the bookkeeping accounts for the periods determined by the
economic entity, but before making the annual account and before disclosure of any
data based on the books of account as prescribed by other provisions of law, for the
purpose of supporting the annual account.
(3) An economic entity keeping single-entry books shall balance the general ledger or a
register satisfying the requirements of this Act concerning the periods determined by the
economic entity, but at least for the purpose of supporting the simplified annual report,
or that of disclosure of data based on the books of account as prescribed by other
provisions of law.
Documentary Principle and Documentary Discipline
(1) All economic transactions and events which change the inventories or composition
of assets, or the sources thereof shall be documented (recorded). The data of all
documents reflecting the process of economic transactions (events) shall be entered in
the bookkeeping records.
(2) Figures may only be entered in the accounting (bookkeeping) records on the basis
of documents duly drafted. A document shall be deemed duly drafted, if it contains the
data to be entered in the course of bookkeeping, and prescribed by other provisions of
law, which are related to the economic transaction (event) concerned, fully in
accordance with the facts; if it satisfies the general formal and content requisites of
accounting documents; and - in the case of any errors - it has been corrected in
accordance with the relevant regulations.
(3) When establishing the processing order of accounting documents, the following
shall also be taken into consideration:
a) the documents on economic transactions and events affecting liquid assets shall be
recorded in the books without delay, or, in respect of cash transactions, simultaneously
with any monetary movement, or upon receipt of the notification by the financial
institution in respect of transactions through a bank account; while the items affecting
other liquid assets by the 15th of the month following the subject month;
b) the documents of other economic transactions and events shall be recorded in the
books when the economic transaction or event to which it pertains took place, or at
least in every quarter, until the date specified in the accounting policy (unless
prescribed otherwise by another legal regulation), no later than the end of the month
following the subject quarter.

(4) Irrespective of the type of carrier medium and the method of data processing
(manual or mechanical) employed, the possibility to reconcile and control the data of
the general ledger bookkeeping, the analytic registers and the documents shall be
provided for through a logically closed system.
Accounting Documents
(1) Accounting documents shall mean all instruments drafted or issued by the economic
entity, or by natural persons and other economic entities in business or other
relationship with the economic entity (invoice, document in lieu of invoice, contract,
agreement, statement, credit institution certificate, bank statement, legal provision, and
other deeds regarded as such) - irrespective of whether they have been printed or
produced in some other way - which have been prepared for the purpose of recording
the economic transactions and events in the books, and which satisfies the general
formal and content requisites prescribed in this Act.
(2) The data of accounting documents shall be authentic, reliable and adequate both in
terms of form and contents. When drafting documents, the principle of clarity shall be
taken into consideration.
(3) The accounting document shall be prepared in the Hungarian language, at the time
of the economic transaction or event, or upon the taking or execution of the economic
action concerned. (Data and information on invoices made out in Hungarian, which are
sent to foreign partners may also be indicated in the language of the foreign partner.)
(4) On the invoices issued by foreign suppliers of goods or services the data and
information which are essential for authenticity, for reliable and factual data processing,
for bookkeeping and for subsequent control shall also be written in the Hungarian
language before the document is filed in the accounting records.
(5) With regard to transformation, documents created by the predecessor undertaking
before the successor undertaking is registered in the register of companies, and the
economic events based on documents issued to the name of the predecessor shall be
recorded in the books of the successor undertaking (if there is more than one
successor, by the one where the impact of the economic event prevails), provided they
could not have been taken into consideration for the annual report or simplified annual
report of the predecessor, or if the predecessor was unable to take them into
consideration.
(6) The correctness of data of all accounting documents shall be provided for within the
preservation period defined in Section 169.
(1) The general formal and content requisites of accounting documents used directly for
bookkeeping are as follows:
a) description and serial number, or other identification mark of the document;
b) name of economic entity (organizational division thereof) issuing the document;
c) name of person or organization ordering the economic transaction, signatures of
persons effecting payment and verifying execution of order, as well as, depending on
the organization, the signature of the inspector; in documents of movements of
inventories and cash receipts, the signature of the recipient, and the signature of payer
in counter-receipts;
d) date of issue of the document, and, in exceptional cases, depending on the nature of
the economic transaction and the time effect thereof, description of the period to which
the data of the document apply;
e) description or designation of the (concluded) economic transaction, information on
quantity, quality and, depending on the nature of the economic transaction and the
order of bookkeeping, value of changes caused by the economic transaction;
f) in the case of external documents, the document shall include (among others): the
name and address of the undertaking making out the document;

g) in the case of the consolidation of the data of documents, designation of sphere of

documents serving as the basis for consolidation, and period covered by consolidation;
h) reference to the bookkeeping system applied and to the accounting documents
involved;
i) date and verification of entry into bookkeeping records;
j) furthermore, all other data prescribed by legal regulations.
(2) As regards invoices, simplified invoices and documents in lieu of invoices, additional
requirements may be prescribed by other legal regulations as well.
(3) In terms of formal and content requirements, authenticity and reliability of invoices,
simplified invoices and documents in lieu of invoices shall be verified - unless otherwise
prescribed by legal regulation - by the signature of the person authorized to represent
the economic entity or of the person to whom such signatory authorization is duly
conveyed (including presumed representation as defined in the Civil Code), in addition
to indicating the identification data of the economic entity.
(4) The signature of invoices, simplified invoices and documents in lieu of invoices shall
not be required when frequently issued in large quantities for products and services
sold and provided by a business entity by way of a closed computerized system, without
any personal involvement, based on data controlled and recorded, or calculated by the
invoicing system as necessary for billing.

(5) The requirements for using electronic documents, including authenticity and
reliability shall be governed by a separate act on electronic documents.
(6) When an accounting document for bookkeeping records is generated by some
technical or optical procedure the following shall be provided for:
a) in the interest of the visual display of data, the printing thereof, without delay if
necessary,
b) in the interest of clear identification of data, the list of codes.
Obligation of Strict Accounting
(1) The documents related to cash management or other economic events established
by other provisions of law (including invoices, simplified invoices and cash receipts), as
well as all other forms for which a consideration exceeding the value of the form or
corresponding to the face value indicated in the form is payable, or the unauthorized
use of which may give rise to misuse, shall be subject to the obligation of strict
accounting.
(2) The obligation of strict accounting shall lie with the issuer of the document or form.
(3) The persons authorized to handle or entitled to issue documents or forms which are
subject to the obligation of strict accounting shall keep such registers, which ensure that
the documents and forms are duly accounted for.
Retaining Documents
(1) The economic entity shall be required to retain the annual report on the financial
year, along with the inventory, valuation, the ledger statement and the general ledger
and other registers satisfying the requirements of this Act in support of the annual
account, and the inventory and analytic registers in support of simplified annual report,
furthermore, the computer program used for data processing stored in operating order
for a period of at least 10 years.

(2) The accounting documents for direct or indirect support of bookkeeping records
(including ledger accounts, analytical records and registers) shall be retained for
minimum 8 years, shall be readable and accessible by code of reference indicated in
the bookkeeping records. The term of limitation for current accounts shall commence
upon termination of the current account in question.
(3) The obligation to retain documents as defined in Subsection (2) shall also apply to
the void copies of documents of strict accounting.
(4) Any organizational change (including termination without succession) within the
period of retention shall not constitute an exemption from this obligation, hence
measures shall be taken to retain the documents specified under Subsections (1) and
(2) at the time of the implementation of the organizational change.
Chapter XII
LEGAL RAMIFICATIONS
(1) The provisions on general liability of the Civil Code shall apply to the liability for any
violation of the accounting rules and regulations defined in this Act.
(2) In the case of any violation of the provisions contained in this Act, the perpetrator
shall be subject to liability as defined in separate acts (Criminal Code, Act on Petty
Offenses), above and beyond the liability defined in Subsection (1).
(3) If the tax authorities establish that the annual report or simplified annual report
published according to Subsection (3) of Section 154 does not comply with the
provisions of this Act in full or in part, then a default penalty may be imposed on the
undertaking in question according to the Act on the Rules of Taxation.
Chapter XIII
NATIONAL ACCOUNTING COMMITTEE
Establishment of the Committee
(1) The Minister of Finance shall set up a National Accounting Committee composed of
experts (hereinafter referred to as the "Committee") for the development of accounting
theory and its methodological application, as well as in order to facilitate the practical
enforcement of the basic accounting principles defined in this Act.
(2) The Chairman and members of the Committee shall be appointed by the Minister of
Finance for a term of 5 years.
(3) The Minister of Finance shall appoint one-third of Committee members by
recommendation from the Hungarian Chamber of Auditors and another one-third by
recommendation from the Association of Hungarian Accounting Experts.
Responsibilities of the Committee
In particular, the responsibilities of the Committee are the following:
a) to make proposals on a regular basis to the Ministry of Finance on initiating any
amendments to this Act, revising accounting directives and on creating new ones,
b) to monitor the practical implementation of the accounting system, to make proposals
to the Ministry of Finance on solving any eventual problems related thereunto,
c) to make proposals on a regular basis on the creation and revision of accounting
directives facilitating also the performance of auditors' tasks,
d) to monitor the foreign accounting regulations and practice, and to inform Hungarian
undertakings thereof.
Operation of the Committee
(1) The work of the Committee is directed by the Chairman, whose activity is assisted
by a Secretariat.
(2) The Minister of Finance shall provide for the performance of the responsibilities of
the Secretariat.
Chapter XIV
CLOSING PROVISIONS

Entry Into Force

(1) This Act, with the exceptions set forth in Subsections (2)-(4), shall enter into force on
1 January 2001; its provisions shall be applied for the annual accounts made for the
financial year commencing in 2001.
(2) Subsection (5) of Section 4 shall enter into force upon Hungary's accession to the
European Union.
(3) A superior parent company whose registered office is located in a member state of
the European Union may - pursuant to Subsection (1) of Section 116 - exempt the
subordinated parent company of Hungarian registry in the financial year following
Hungary's accession to the European Union.
(4) Subsection (1) of Section 151 shall enter into force on 1 January 2003.
(5) Simultaneously with the entry into force of this Act the following shall be repealed:
a) Act XVIII of 1991 on Accounting;
b) Paragraphs d) and e) of Subsection (1) of Section 41 of Act XCII of 1993 on the
Amendment of Certain Provisions of the Civil Code;
c) Act CVIII of 1993 on the Amendment of Act XVIII of 1991 on Accounting;
d) Act XX of 1995 on the Amendment and Appending of Act XVIII of 1991 on
Accounting;
e) Section 74 of Act XXXIX of 1995 on the Sale of State-Owned Entrepreneurial Assets;
f) Section 109 of Act CV of 1995 on the Amendment of Act XXXVIII of 1992 on the State
Budget and Certain Related Legal Provisions;
g) Act CXV of 1996 on the Amendment of Act XVIII of 1991 on Accounting;
h) Act CXXX of 1997 on the Amendment of Act XVIII of 1991 on Accounting;
i) Sections 41-57 of Act XXXIII of 1998 on the Amendment of Tax Laws, the Act on
Accounting and Certain other Acts;
j) Section 74 of Act XC of 1998 on the 1999 Budget of the Republic of Hungary.
Within the framework of Section 3 of Act I of 1994 promulgating the Europe Agreement
establishing an association between the Republic of Hungary and the European
Communities and their Member States, signed on 16 December 1991 in Brussels, this
Act contains regulations which may be fully approximated with the following legal
regulations of the European Communities:
a) Fourth Council Directive of 28 July 1978 on the annual accounts of certain types of
companies (78/660/EEC),
b) Seventh Council Directive of 13 June 1983 on consolidated accounts (83/349/EEC).
The detailed regulations, methods and procedures implemented to supplement the
legal provisions which are necessary for the principle of true and fair view shall be
prescribed in national accounting standards. These national accounting standards shall
not contradict the objectives and principles of this Act, nor the process of harmonization
of legal systems defined in Act I of 1994 promulgating the Europe Agreement
establishing an association between the Republic of Hungary and the European
Communities and their Member States, signed in Brussels.
Transitory Provisions

(1) Undertakings keeping single-entry books, defined under Subsection (4) of Section 8,
shall be permitted to file a simplified annual report on the financial year ending 31
December 2003 even if all pertaining conditions are satisfied, following which these
undertakings shall switch from single-entry to double-entry bookkeeping as of 1 January
2004. The simplified balance sheet and profit and loss statement dated before the entry
into force of this Act shall be deemed a simplified annual report.
(2) Advances/prepayments on intangible assets according to Subsection (9) of Section
25, rights to immovables defined under Subsection (3) of Section 26 and the breeding
stock defined in Subsection (6) of Section 26 shall be transferred as of 1 January 2001,
following the recording of opening accounts.
(3) Sums tied up from the capital reserves defined in Subsections (2) and (3) of Section
38, or from the accumulated profit reserve, and additional payments previously credited
to the profit reserve shall be transferred and shown under tied-up reserves as of 1
January 2001, following the recording of opening accounts. If the assets of a
cooperative that cannot be divided are shown as subscribed capital, such shall be
transferred to the tied-up reserve account, whereby to reduce the subscribed capital,
within 180 days of the entry into force of this Act.
(4) As regards the water structures, roads, bridges, superstructures and underground
structures managed by water associations, no depreciation is permitted until further
notice. The amount of depreciation shall be accounted against subscribed capital.
(5) Where the valuation difference of foreign currency holdings, whether on hand or on
account, the receivables, financial investments, securities and liabilities denominated in
foreign currencies, as determined on the basis of Subsection (3) of Section 60 on the
balance sheet date of the financial year ending in 2001, shows any exchange gains on
the aggregate, the undertaking in question shall have the option to either
a) enter such gains under accrued and deferred assets according to Paragraph b) of
Subsection (3) of Section 60, or
b) use this sum to offset the exchange losses shown under deferred expenses and
accrued income which were not realized in the previous financial year according to
Subsection (2) of Section 33, instead of showing such gains under accrued and
deferred assets, and consequently not enter such gains under accrued and deferred
assets according to Paragraph b) of Subsection (3) of Section 60.
(6) When determining whether the conditions defined under Subsection (1) of Section
117 for the obligation of filing a consolidated annual report for 2001 are satisfied, the
data of the undertakings defined in Subsection (2) of Section 117 pertaining to 19992000 shall be compared to the indices specified in Subsection (1) of Section 117.
(7) The provisions of Subsection (3) of Section 155 may be applied prior to the entry
into force of Subsection (1) of Section 151 of this Act only if the bookkeeping records
and the annual report (simplified annual report) of the undertaking are administered by
a chartered accountant or a person of higher qualifications, or if the annual net sales
revenues (revenues calculated for the period of one year) of the undertaking do not
exceed 5 million HUF on average of two years preceding the year under review (or in
the absence of such in the subject year as estimated).
(8) Provisions for expected losses of receivables, as shown under such title in the
balance sheet on 31 December 2000, shall be terminated on or before the balance
sheet date of the financial year following the date of entry into force of this Act.
Authorizations
(1) The Government is hereby authorized to decree
a) the reporting and bookkeeping obligations of budgetary organizations, the special
turnover related definitions used for their annual accounts and bookkeeping in line with
the provisions laid down in the Act on the State Budget;

b) the special regulations concerning the annual accounts and bookkeeping obligations
of the National Bank of Hungary, of credit institutions, financial firms, insurance
companies, the stock exchange, clearing houses, investment funds and other funds,
following consultation with the national Bank of Hungary;
c) the special regulations concerning the annual accounts and bookkeeping obligations
of entities defined in Point 4 of Subsection (1) of Section 3, which are not governed
under Paragraph b), and other organizations;
d) the regulations concerning the activities and the requirements of organizations to
maintain records of the providers of bookkeeping services, judicial supervision and the
legal remedies available;
e) the conditions for the drafting and preparation of national accounting standards, and
the requirements for the approval, introduction and implementation of such standards.
(2) The Minister of Finance is hereby authorized to decree professional and
examination requirements for chartered accountants.
Schedule No. 1 to Act C of 2000
Prescribed breakdown of the balance sheet
Version "A"
Assets
A. Fixed assets
I. Intangible assets
1) Capitalized value of formation/reorganization expenses
2) Capitalized value of research and development
3) Concessions, licenses and similar rights
4) Trade-marks, patents and similar assets
5) Goodwill
6) Advances and prepayments on intangible assets
7) Adjusted value of intangible assets
II. Tangible assets
1) Land and buildings and rights to immovables
2) Plant and machinery, vehicles
3) Other equipment, fixtures and fittings, vehicles
4) Breeding stock
5) Assets in course of construction
6) Payments on account
7) Adjusted value of tangible assets
III. Financial investments
1) Long-term participations in affiliated undertakings
2) Long-term credit to affiliated undertakings
3) Other long-term participations
4) Long-term loan to independent undertakings
5) Other long-term loans
6) Securities signifying a long-term creditor relationship
7) Adjusted value of financial investments
B. Current assets
I. Inventories
1) Raw materials and consumables
2) Work in progress, intermediate and semi-finished products
3) Animals for breeding and fattening and other livestock
4) Finished products
5) Goods
6) Advances and prepayments
II. Liabilities
1) Trade debtors

2) Receivables from affiliated undertakings

3) Receivables from independent undertakings
4) Bills receivable
5) Other receivables
III. Securities
1) Participations in affiliated undertakings
2) Other participations
3) Own shares and own partnership shares
4) Securities signifying a creditor relationship for trading purposes
IV. Liquid assets
1) Cash, checks
2) Bank deposits
C. Accrued and deferred assets
1) Accrued income
2) Accrued expenses
3) Deferred expenses
Total assets
Liabilities
D. Shareholders' equity
I. Subscribed capital
including: ownership shares repurchased at face value
II. Subscribed capital unpaid (-)
III. Capital reserve
IV. Accumulated profit reserve
V. Tied-up reserve
VI. Revaluation reserve
VII. Profit or loss for the year
E. Provisions
1) Provisions for forward liabilities
2) Provisions for forward expenses
3) Other provisions
F. Liabilities
I. Subordinated liabilities
1) Subordinated liabilities to affiliated undertakings
2) Subordinated liabilities to independent undertakings
3) Subordinated liabilities to other economic entities
II. Long-term liabilities
1) Long-term loans
2) Convertible bonds
3) Debts on issue of bonds
4) Investment and development credits
5) Other long-term credits
6) Long-term liabilities to affiliated undertakings
7) Long-term liabilities to independent undertakings
8) Other long-term liabilities
III. Current liabilities
1) Short-term bank loans
including: convertible bonds
2) Other short-term loans
3) Advances received from customers
4) Accounts payable
5) Bills payable

6) Short-term liabilities to affiliated undertakings

7) Short-term liabilities to independent undertakings
8) Other short-term liabilities
G. Accrued and deferred liabilities
1) Deferred income
2) Deferred expenses
3) Accrued income
Total liabilities
Prescribed breakdown of the balance sheet
Version "B"
A. Fixed assets
I. Intangible assets
1) Capitalized value of formation/reorganization expenses
2) Capitalized value of research and development
3) Concessions, licenses and similar rights
4) Trade-marks, patents and similar assets
5) Goodwill
6) Advances and prepayments on intangible assets
7) Adjusted value of intangible assets
II. Tangible assets
1) Land and buildings and rights to immovables
2) Plant and machinery, vehicles
3) Other equipment, fixtures and fittings, vehicles
4) Breeding stock
5) Assets in course of construction
6) Payments on account
7) Adjusted value of tangible assets
III. Financial investments
1) Long-term participations in affiliated undertakings
2) Long-term credit to affiliated undertakings
3) Other long-term participations
4) Long-term loan to independent undertakings
5) Other long-term loans
6) Securities signifying a long-term creditor relationship
7) Adjusted value of financial investments
B. Current assets
I. Inventories
1) Raw materials and consumables
2) Work in progress, intermediate and semi-finished products
3) Animals for breeding and fattening and other livestock
4) Finished products
5) Goods
6) Advances and prepayments
II. Liabilities
1) Trade debtors
2) Receivables from affiliated undertakings
3) Receivables from independent undertakings
4) Bills receivable
5) Other receivables
III. Securities
1) Participations in affiliated undertakings
2) Other participations
3) Own shares and own partnership shares

4) Securities signifying a creditor relationship for trading purposes

IV. Liquid assets
1) Cash, checks
2) Bank deposits
C. Accrued and deferred assets
1) Accrued income
2) Accrued expenses
3) Deferred expenses
D. Liabilities due and payable within one year
1) Short-term bank loans
including: convertible bonds
2) Other short-term loans
3) Advances received from customers
4) Accounts payable
5) Bills payable
6) Short-term liabilities to affiliated undertakings
7) Short-term liabilities to independent undertakings
8) Other short-term liabilities
E. Accrued and deferred liabilities
1) Deferred income
2) Deferred expenses
3) Accrued income
F. Balance of current assets - current liabilities (B+C-D-E)
G. Total assets less liabilities due and payable within one year (A+F)
H. Liabilities due and payable after one year
I. Long-term liabilities
1) Long-term loans
2) Convertible bonds
3) Debts on issue of bonds
4) Investment and development credits
5) Other long-term credits
6) Long-term liabilities to affiliated undertakings
7) Long-term liabilities to independent undertakings
8) Other long-term liabilities
II. Subordinated liabilities
1) Subordinated liabilities to affiliated undertakings
2) Subordinated liabilities to independent undertakings
3) Subordinated liabilities to other economic entities
I. Provisions
1) Provisions for forward liabilities
2) Provisions for forward expenses
3) Other provisions
J. Shareholders' equity
I. Subscribed capital
including: ownership shares repurchased at face value
II. Subscribed capital unpaid (-)
III. Capital reserve
IV. Accumulated profit reserve
V. Tied-up reserve
VI. Revaluation reserve

VII. Profit or loss for the year

Schedule No. 2 to Act C of 2000
Prescribed breakdown of the profit and loss account (total cost method)
Version "A"
1) Net domestic sales
2) Net external sales
I. Total sales (revenues) (01+02)
3) Variations in self-manufactured stocks
4) Own work capitalized
II. Own performance capitalized (+03+04)
III. Other income
including: loss in value marked back
5) Raw materials and consumables
6) Contracted services
7) Other service activities
8) Original cost of goods sold
9) Value of services sold (intermediated)
IV. Material costs (05+06+07+08+09)
10) Wages and salaries
11) Other employee benefits
12) Contributions on wages and salaries
V. Staff costs (10+11+12)
VI. Depreciation
VII. Other operating charges
including: loss in value
A. Income from operations (I+II+III-IV-V-VI-VII)
13) Dividends and profit-sharing (received or due)
including: from affiliated undertakings
14) Capital gains on investments
including: from affiliated undertakings
15) Interest and capital gains on financial investments
including: from affiliated undertakings
16) Other interest and similar income (received or due)
including: from affiliated undertakings
17) Other income from financial transactions
VIII. Income from financial transactions (13+14+15+16+17)
18) Losses on financial investments
including: to affiliated undertakings
19) Interest payable and similar charges
including: to affiliated undertakings
20) Losses on shares, securities and bank deposits
21) Other expenses on financial transactions
IX. Expenses on financial transactions (18+19+20+21)
B. Profit or loss from financial transactions (VIII-IX)
C. Profit or loss of ordinary activities (+A+B)
X. Extraordinary income
XI. Extraordinary expenses
D. Extraordinary profit or loss (X-XI)
E. Income before taxes (+C+D)
XII. Tax payable
F. Profit after taxes (+E-XII)
22) Profit reserves used for dividends and profit-sharing
23) Dividends and profit-sharing paid (payable)
G. Profit or loss for the year (+F+22-23)

Prescribed breakdown of the profit and loss account (total cost method)
Version "B"
Expenditures
I. Decline in self-manufactured stocks
1) Raw materials and consumables
2) Contracted services
3) Other service activities
4) Original cost of goods sold
5) Value of services sold (intermediated)
II. Material costs (01+02+03+04+05)
6) Wages and salaries
7) Other employee benefits
8) Contributions on wages and salaries
III. Staff costs (06+07+08)
IV. Depreciation
V. Other operating charges
including: losses in value
VI. Operating expenses
(I+II+III+IV+V)
A. Operating profit (VI<XIV)
9) Losses on financial investments
including: to affiliated undertakings
10) Interest payable and similar charges
including: to affiliated undertakings
11) Losses on shares, securities and bank deposits
12) Other expenses on financial transactions
VII. Expenses on financial transactions (09+10+11+12)
B. Income from financial transactions (VII<XV)
C. Profit from ordinary activities
[(A+B)>(H+I)]
VIII. Extraordinary expenses
D. Extraordinary profit (VIII<XVI)
E Income before taxes
[(C+D)>(J+K)]
IX. Tax payable
F. Profit after taxes [(E-IX)>O]
X.. Dividends and profit-sharing paid (payable)
G. Profit or loss for the year
Total (VI+VII+VIII+IX+X+G)
Revenues
13) Net domestic sales
14) Net external sales
XI. Total sales (13+14)
15) Increase in self-manufactured stocks
16) Own work capitalized
XII. Own performance capitalized (15+16)
XIII. Other income
including: loss in value marked back
XIV. Income from operations
(XI+XII+XIII)
H. Operating losses (VI>XIV)
17) Dividends and profit-sharing (received or due)
including: from affiliated undertakings
18) Capital gains on investments

including: from affiliated undertakings

19) Interest and capital gains on financial investments
including: from affiliated undertakings
20) Other interest and similar income (received or due)
including: from affiliated undertakings
21) Other income from financial transactions
XV. Income from financial transactions
(17+18+19+20+21)
I. Losses from financial transactions (VII>XV)
J. Losses from ordinary activities
[(A+B)<(H+I)]
XVI. Extraordinary income
K. Extraordinary loss (VIII>XVI)
L. Losses before taxes
[(C+D)<(J+K)]
M. Losses after taxes [(E-IX)<0] or [(L+IX)>0]
XVII. Profit reserves used for dividends and profit-sharing
N. Losses for the year
Total (XIV+XV+XVI+VII+N)
Schedule No. 3 to Act C of 2000
Prescribed breakdown of the profit and loss account (turnover cost method)
Version "A"
1) Net domestic sales
2) Net external sales
I. Total sales (revenues) (01+02)
3) Prime cost of sales accounted
4) Original cost of goods sold
5) Value of services sold (intermediated)
II. Direct cost of sales (03+04+05)
III. Net income from sales (I-II)
6) Sales and marketing costs
7) Administration costs
8) Other general overhead
IV. Indirect costs of sales (06+07+08)
V. Other income
including: loss in value marked back
VI. Other operating charges
including: loss in value
A. Income from operations
(+III-IV+V-VI)
The following rows are the same as in Schedule No. 2, Version "A", rows 13-23 and
VIII-XII, and rows B-G.
Prescribed breakdown of the profit and loss account (turnover cost method)
Version "B"
Expenditures
1) Prime cost of sales accounted
2) Original cost of goods sold
3) Value of services sold (intermediated)
I. Direct cost of sales (01+02+03)
4) Sales and marketing costs
5) Administration costs
6) Other general overhead
II. Indirect costs of sales (04+05+06)

III. Other operating charges

including: loss in value
IV. Operating expenses (I+II+III)
A. Operating profit (IV<XI)
The following rows of Expenditures are the same as in Schedule No. 2, Version "B"
rows 09-12 and VII-X, and rows B-G.
Revenues
11) Net domestic sales
12) Net external sales
IX. Total sales (revenues) (11+12)
X. Other income
including: loss in value marked back
XI. Income from operations (IX+X)
H. Operating losses (IV>XI)
The following rows of Revenues are the same as in Schedule No. 2, Version "B" rows
17-21 and XV-XVII, and rows I-N.
Schedule No. 4 to Act C of 2000
Prescribed breakdown of the simplified balance sheet
Assets:
A. Fixed assets
I. Intangible assets
II. Tangible assets
III. Financial investments
B. Current assets
I. Inventories
II. Liabilities
including: receivables originating from the transfer of funds
receivables without any movement of funds
III. Securities
IV. Liquid assets
Liabilities:
C. Shareholders' equity
I. Subscribed capital
II. Capital reserve
III. Accumulated profit reserve
IV. Tied-up reserve
V. Profit or loss for the year
D. Reserve
E. Provisions
F. Liabilities
I. Long-term liabilities
II. Current liabilities
including: liabilities from the receipt of funds
liabilities without any movement of funds
Schedule No. 5 to Act C of 2000
Prescribed breakdown of the profit and loss statement
A. Definitive cash receipts, accounted income (III+IV)
1) Financially settled net sales revenues
2) Other financially settled taxable income
I. Taxable cash receipts (1+2)
3) Net receipts from sales settled without money
4) Other income settled without money
II. Taxable non-cash income (3+4)
III. Taxable income (I+II)

5) Tax-free cash income

6) Tax-free non-cash income
IV. Tax-free income (5+6)
B. Definitive expenditures, accounted costs (VIII+IX)
7) Costs of raw materials and goods
8) Staff costs
9) Other production and administration costs and expenses
V. Paid expenses
(7+8+9)
10) Non-investment inventories acquired without any movement of funds
11) In-kind benefits to employees or members
12) Non-monetary expenses
VI. Fluctuation of assets applied as expenses
(10+11+12)
13) Depreciation
14) Loss in value
15) Variation in purchased and financially settled inventories +
VII. Deductible expenses (13+14+15)
VIII. Total expenses (V+VI+VII)
16) Payments on account
17) Other costs
IX. Non-deductible expenses (16+17)
C. Adjusted taxable income from operations for the year (I-V)
D. Adjusted non-taxable income for the year (5-IX)
E. Adjusted income for the year (+C+D)
F. Non-monetary income (II+6-VI-VII)
G. Income before taxes (C+F-6)=(III-VIII)
18) Corporate tax liabilities
H. Profit after taxes (G-18)
19) Dividends payable
I. Profit or loss for the year (H-19)
Schedule No. 6 to Act C of 2000
I. Additions for the prescribed breakdown of the consolidated balance sheet in
comparison to Version "A" of the breakdown of the balance sheet illustrated under
Schedule No. 1
1) The following line 8 shall be added to A/III:
8) Capital consolidation difference
- from subsidiary companies
- from affiliated companies
2) The following line 6 shall be added to B/II:
6) (Calculated) corporate tax receivables arising from consolidation
3) The following lines shall be added to D. Shareholders' equity:
VIII. Variation in equity of subsidiary company (+)
IX. Changes due to consolidation (+)
- from the difference of debt consolidation
- from the difference of the interim result
X. Share of external members (other owners)
4) The following line 4 shall be added to F/I:
4) Capital consolidation difference from subsidiary companies"
5) The following line 9 shall be added to F/III:
9) Corporate tax difference arising from consolidation"
This breakdown shall apply as appropriate to Version "B" of the balance sheet
illustrated under Schedule No. 1.

II. Additions for the prescribed breakdown of the consolidated profit and loss account in
comparison to Version "A" of the breakdown of the profit and loss account illustrated
under Schedule No. 2
1) The following line shall be added to "III. Other income":
III/A. Consolidation difference increasing profits arising from debt consolidation
2) The following line shall be added to "VII. Other operating charges":
VII/A. Consolidation difference decreasing profits arising from debt consolidation
3) "13. Dividends and profit-sharing (received or due)" shall be replaced by: "13/a.
Dividends received from associated undertakings"
13/b) Dividends received from independent undertakings"
4) The following line shall be added to "XII. Tax payable":
XII/A. (Calculated) corporate tax difference arising from consolidation (+)
5) The lines between "Profit after taxes" and "Profit or loss for the year" shall be
modified as follows:
Profit after taxes
Dividend and profit-sharing payable
Profit or loss for the year
This breakdown shall apply as appropriate to Version "B" of the profit and loss account
illustrated under Schedule No. 2 and to Versions "A" and "B" of the profit and loss
account illustrated under Schedule No. 3.
Schedule No. 7 to Act C of 2000
Cash-flow statement
Breakdown of cash-flow statement
I. Variation in cash-flow from operations
(Operating cash-flow, 1-13)
1) Income before taxes +
2) Depreciation write-off +
3) Loss in value and backmarking +
4) Difference between formation and utilization of provisions +
5) Invested assets sold +
6) Variation in accounts payable +
7) Variation in other short-term liabilities +
8) Variation in accrued and deferred liabilities +
9) Variation in trade debtors +
10) Variation in current assets (without receivables and liquid assets) +
11) Variation in accrued and deferred assets +
12) Tax paid or payable (on profit) 13) Dividends and profit-sharing paid or payable II. Variation in cash-flow from investments
(Investment cash-flow, 14-16)
14) Purchase of invested assets 15) Sale of invested assets +
16) Dividends and profit-sharing received +
III. Variation in cash-flow from financial transactions
(Financial cash-flow, 17-27)
17) Receipts from shares issue (capital influx) +
18) Receipts from the issue of bonds and securities signifying a creditor relationship +
19) Borrowings +
20) Repayment, termination or redemption of long-term loans and bank deposits +
21) Non-repayable assets received +

22) Cancellation of shares, disinvestment (capital reduction) 23) Redeemed bonds and securities signifying a creditor relationship 24) Loan installment payments 25) Long-term loans and bank deposits 26) Non-repayable assets transferred 27) Variation in liabilities due to founders and in other long-term liabilities +
IV. Variation in liquid assets (I+II+III) +
Contents of headings in the cash-flow statement
The cash-flow statement, depending on the undertaking's choice, must contain
estimated and factual figures, or the data of the previous year and the subject year.
The cash-flow statement requires more extensive information than what is available in
the balance sheet and in the profit and loss account. As a general principle, the main
headings of the cash-flow statement shall indicate variations in the assets to which the
particular heading pertains by way of adjustments so as to eliminate any accumulation
that may arise in consequence.
When an item belongs to investment cash-flow (such as dividends received, receipts
from the sale of tangible assets), it must not be shown under operating cash flow, and
the effect of any such item must be eliminated. Non-repayable assets received shall be
shown under financing cash-flow, thus its deferred portion may not be shown under
accrued and deferred liabilities in the operating cash-flow section.
Adjustments shall include, but not be limited to, the following:
1) Under "1. Income before taxes" the sums of dividends and profit-sharing received
shall be deducted from income before taxes.
2) Under "3. Loss in value" the sums accounted as loss in value for the period in
question and accelerated depreciation write-offs shall be shown by positive sign, while
any backmarking thereof shall be indicated by negative sign.
3) "4. Difference between formation and utilization of provisions" shall contain the
surplus amount of provisions for the subject period with a positive sign, or the surplus
amount of provisions utilized with a negative sign.
4) "5. Invested assets sold" shall indicate the difference between the selling price of
invested assets (the selling price less accumulated interest in respect of interestbearing securities) and their book value as gains with a negative sign, or as losses with
a positive sign.
5) "7. Variation in other short-term liabilities" shall contain any growth or drop in
Advances received from customers, in Bills payable and in Other short-term liabilities
with a positive sign or with a negative sign, respectively.
6) Variations in other assets (other than those falling under investment cash-flow or
financing cash-flow) shall be shown with a negative sign if it is an increase or with a
positive sign if it is a decrease; on the other hand, any variations in liabilities (other than
those falling under investment cash-flow or financing cash-flow) shall be shown with a
positive sign if it is an increase or with a negative sign if it is a decrease.
7) "13. Dividends and profit-sharing paid or payable" shall contain the amount of
dividends and profit-sharing paid or payable for the subject period (as known by the
balance sheet date) and the amount of interest paid or payable on interest-bearing
securities.
8) "14. Purchase of invested assets" shall indicate the cost value of invested assets
acquired and financially settled during the subject period.

9) "15. Sale of invested assets" shall contain the price of invested assets sold and
financially settled during the subject period, in respect of interest-bearing securities, as
decreased by the accumulated interest built into the sale price. The amount of face
value actually received for securities signifying a creditor relationship, recorded under
invested assets, when redeemed shall also be shown in this line.
10) "17. Receipts from shares issue (capital influx)" shall contain the sums actually
received from the increase of subscribed capital during the subject period.
11) "18. Receipts from the issue of bonds and securities signifying a creditor
relationship" shall contain the amounts actually received during the subject period from
the issue of short and long term bonds and other securities signifying a creditor
relationship.
12) "19. Borrowings" shall indicate the sums borrowed whether in the form of loan or
other credit.
13) "20. Repayment, termination or redemption of long-term loans and bank deposits"
shall contain the sums received during the subject period in connection with any
repayment, termination or redemption of placements in the form of long-term loans and
bank deposits.
14) "21. Non-repayable assets received" shall contain the sums received during the
subject period on the basis of legal regulation and credited to the capital or the
accumulated profit reserve definitively, or credited to the profit or loss for improvement
purposes.
15) "22. Cancellation of shares, disinvestment (capital reduction)" shall indicate any
payments made to the owners during the subject period through the reduction of
subscribed capital, along with the face value of own stocks or shares withdrawn.
16) "23. Redeemed bonds and securities signifying a creditor relationship" shall contain
the amount of redemption or repayment during the subject period of issued bonds and
other securities signifying a creditor relationship.
17) "24. Loan installment payments" shall indicate the total of installment payments
made during the subject period on outstanding loans and credits.
18) "25. Long-term loans and bank deposits" shall contain the amounts of placements
in the form of long-term loans and bank deposits.
19) "26. Non-repayable assets transferred" shall contain the sums of non-repayable
payments provided during the subject period from the capital or from the accumulated
profit reserve on the basis of legal regulation, or from the profit.
The cash-flow statement to be attached with the notes on the accounts of a
consolidated annual report may be completed by using the model illustrated in this
Schedule, based on the data and information contained in the balance sheet and in the
profit and loss account of the consolidated annual report. The consolidation differences,
and any variations therein, shall be shown in the appropriate cash-flow heading to
which they pertain in the consolidated annual report.
Boxes 14-27 shall contain only the data which are related to economic events
concerning the undertakings which are not included in the consolidation.
Promulgated on 21 September 2000
This subsection shall enter into force upon Hungary's accession to the European Union.
Corrected by Magyar Kzlny (Official Hungarian Gazette) volume 2000/102.
This provision shall enter into force on 1 January 2003.
Corrected by Magyar Kzlny (Official Hungarian Gazette) volume 2000/102.
Corrected by Magyar Kzlny (Official Hungarian Gazette) volume 2000/102.

2001 szmviteli trvny

1. szm mellklet a 2000. vi C. trvnyhez

Schedule No. 1 to Act C of 2000

A mrleg elrt tagolsa

Prescribed breakdown of the balance sheet

A vltozat

Version "A"

Eszkzk (aktvk)
A. Befektetett eszkzk
I. Immaterilis javak
1. Alapts-tszervezs aktivlt rtke
2. Ksrleti fejleszts aktivlt rtke
3. Vagyoni rtk jogok
4. Szellemi termkek
5. zleti vagy cgrtk
6. Immaterilis javakra adott ellegek
7. Immaterilis javak rtkhelyesbtse
II. Trgyi eszkzk
1. Ingatlanok s a kapcsold vagyoni rtk jogok
2. Mszaki berendezsek, gpek, jrmvek
3. Egyb berendezsek, felszerelsek, jrmvek
4. Tenyszllatok
5. Beruhzsok, feljtsok
6. Beruhzsokra adott ellegek
7. Trgyi eszkzk rtkhelyesbtse
III. Befektetett pnzgyi eszkzk
1. Tarts rszeseds kapcsolt vllalkozsban
2. Tartsan adott klcsn kapcsolt vllalkozsban
3. Egyb tarts rszeseds
4. Tartsan adott klcsn egyb rszesedsi viszonyban ll
vllalkozsban
5. Egyb tartsan adott klcsn
6. Tarts hitelviszonyt megtestest rtkpapr
7. Befektetett pnzgyi eszkzk rtkhelyesbtse
B. Forgeszkzk
I. Kszletek
1. Anyagok
2. Befejezetlen termels s flksz termkek
3. Nvendk-, hz- s egyb llatok
4. Ksztermkek
5. ruk
6. Kszletekre adott ellegek
II. Kvetelsek
1. Kvetelsek ruszlltsbl s szolgltatsbl (vevk)
2. Kvetelsek kapcsolt vllalkozssal szemben
3. Kvetelsek egyb rszesedsi viszonyban lv
vllalkozssal szemben
4. Vltkvetelsek
5. Egyb kvetelsek
III. rtkpaprok
1. Rszeseds kapcsolt vllalkozsban
2. Egyb rszeseds
3. Sajt rszvnyek, sajt zletrszek
4. Forgatsi cl hitelviszonyt megtestest rtkpaprok

Assets
A. Fixed assets
I. Intangible assets
1) Capitalized value of formation/reorganization expenses
2) Capitalized value of research and development
3) Concessions, licenses and similar rights
4) Trade-marks, patents and similar assets
5) Goodwill
6) Advances and prepayments on intangible assets
7) Adjusted value of intangible assets
II. Tangible assets
1) Land and buildings and rights to immovables
2) Plant and machinery, vehicles
3) Other equipment, fixtures and fittings, vehicles
4) Breeding stock
5) Assets in course of construction
6) Payments on account
7) Adjusted value of tangible assets
III. Financial investments
1) Long-term participations in affiliated undertakings
2) Long-term credit to affiliated undertakings
3) Other long-term participations
4) Long-term loan to independent undertakings

IV. Pnzeszkzk
1. Pnztr, csekkek
2. Bankbettek
C. Aktv idbeli elhatrolsok
1. Bevtelek aktv idbeli elhatrolsa
2. Kltsgek, rfordtsok aktv idbeli elhatrolsa
3. Halasztott rfordtsok
Eszkzk sszesen

5) Other long-term loans

6) Securities signifying a long-term creditor relationship
7) Adjusted value of financial investments
B. Current assets
I. Inventories
1) Raw materials and consumables
2) Work in progress, intermediate and semi-finished products
3) Animals for breeding and fattening and other livestock
4) Finished products
5) Goods
6) Advances and prepayments
II. Liabilities
1) Trade debtors
2) Receivables from affiliated undertakings
3) Receivables from independent undertakings
4) Bills receivable
5) Other receivables
III. Securities
1) Participations in affiliated undertakings
2) Other participations
3) Own shares and own partnership shares
4) Securities signifying a creditor relationship for trading
purposes
IV. Liquid assets
1) Cash, checks
2) Bank deposits
C. Accrued and deferred assets
1) Accrued income
2) Accrued expenses
3) Deferred expenses
Total assets

247 / 259

2001 szmviteli trvny

Forrsok (passzvk)
D. Sajt tke
I. Jegyzett tke
Ebbl: visszavsrolt tulajdoni rszeseds nvrtken
II. Jegyzett, de mg be nem fizetett tke (-)
III. Tketartalk
IV. Eredmnytartalk
V. Lekttt tartalk
VI. rtkelsi tartalk
VII. Mrleg szerinti eredmny
E. Cltartalkok
1. Cltartalk a vrhat ktelezettsgekre
2. Cltartalk a jvbeni kltsgekre
3. Egyb cltartalk
F. Ktelezettsgek
I. Htrasorolt ktelezettsgek
1. Htrasorolt ktelezettsgek kapcsolt vllalkozssal szemben

Liabilities
D. Shareholders' equity
I. Subscribed capital
including: ownership shares repurchased at face value
II. Subscribed capital unpaid (-)
III. Capital reserve
IV. Accumulated profit reserve
V. Tied-up reserve
VI. Revaluation reserve
VII. Profit or loss for the year
E. Provisions
1) Provisions for forward liabilities
2) Provisions for forward expenses
3) Other provisions
F. Liabilities
I. Subordinated liabilities
1) Subordinated liabilities to affiliated undertakings

2. Htrasorolt ktelezettsgek egyb rszesedsi viszonyban

lv vllalkozssal szemben
3. Htrasorolt ktelezettsgek egyb gazdlkodval szemben

2) Subordinated liabilities to independent undertakings

II. Hossz lejrat ktelezettsgek

1. Hossz lejratra kapott klcsnk
2. tvltoztathat ktvnyek
3. Tartozsok ktvnykibocstsbl
4. Beruhzsi s fejlesztsi hitelek
5. Egyb hossz lejrat hitelek
6. Tarts ktelezettsgek kapcsolt vllalkozssal szemben
7. Tarts ktelezettsgek egyb rszesedsi viszonyban lv
vllalkozssal szemben
8. Egyb hossz lejrat ktelezettsgek
III. Rvid lejrat ktelezettsgek
1. Rvid lejrat klcsnk
ebbl: az tvltoztathat ktvnyek
2. Rvid lejrat hitelek
3. Vevktl kapott ellegek
4. Ktelezettsgek ruszlltsbl s szolgltatsbl (szlltk)

II. Long-term liabilities

1) Long-term loans
2) Convertible bonds
3) Debts on issue of bonds
4) Investment and development credits
5) Other long-term credits
6) Long-term liabilities to affiliated undertakings
7) Long-term liabilities to independent undertakings

5. Vlttartozsok
6. Rvid lejrat ktelezettsgek kapcsolt vllalkozssal
szemben
7. Rvid lejrat ktelezettsgek egyb rszesedsi
viszonyban lv vllalkozssal szemben
8. Egyb rvid lejrat ktelezettsgek
G. Passzv idbeli elhatrolsok
1. Bevtelek passzv idbeli elhatrolsa
2. Kltsgek, rfordtsok passzv idbeli elhatrolsa
3. Halasztott bevtelek
Forrsok sszesen

5) Bills payable
6) Short-term liabilities to affiliated undertakings

3) Subordinated liabilities to other economic entities

8) Other long-term liabilities

III. Current liabilities
1) Short-term bank loans
including: convertible bonds
2) Other short-term loans
3) Advances received from customers
4) Accounts payable

7) Short-term liabilities to independent undertakings

8) Other short-term liabilities
G. Accrued and deferred liabilities
1) Deferred income
2) Deferred expenses
3) Accrued income
Total liabilities

248 / 259

2001 szmviteli trvny

A mrleg elrt tagolsa

Prescribed breakdown of the balance sheet

B vltozat

Version "B"

A. Befektetett eszkzk
I. Immaterilis javak
1. Alapts-tszervezs aktivlt rtke
2. Ksrleti fejleszts aktivlt rtke
3. Vagyoni rtk jogok
4. Szellemi termkek
5. zleti vagy cgrtk
6. Immaterilis javakra adott ellegek
7. Immaterilis javak rtkhelyesbtse
II. Trgyi eszkzk
1. Ingatlanok s a kapcsold vagyoni rtk jogok
2. Mszaki berendezsek, gpek, jrmvek
3. Egyb berendezsek, felszerelsek, jrmvek
4. Tenyszllatok
5. Beruhzsok, feljtsok
6. Beruhzsokra adott ellegek
7. Trgyi eszkzk rtkhelyesbtse
III. Befektetett pnzgyi eszkzk
1.Tarts rszeseds kapcsolt vllalkozsban
2. Tartsan adott klcsn kapcsolt vllalkozsban
3. Egyb tarts rszeseds
4. Tartsan adott klcsn egyb rszesedsi viszonyban ll
vllalkozsban
5. Egyb tartsan adott klcsn
6. Tarts hitelviszonyt megtestest rtkpapr
7. Befektetett pnzgyi eszkzk rtkhelyesbtse
B. Forgeszkzk
I. Kszletek
1. Anyagok
2. Befejezetlen termels s flksz termkek
3. Nvendk-, hz- s egyb llatok
4. Ksztermkek
5. ruk
6. Kszletekre adott ellegek
II. Kvetelsek
1. Kvetelsek ruszlltsbl s szolgltatsbl (vevk)
2. Kvetelsek kapcsolt vllalkozssal szemben
3. Kvetelsek egyb rszesedsi viszonyban lv
vllalkozssal szemben
4. Vltkvetelsek
5. Egyb kvetelsek
III. rtkpaprok
1. Rszeseds kapcsolt vllalkozsban
2. Egyb rszeseds
3. Sajt rszvnyek, sajt zletrszek
4. Forgatsi cl hitelviszonyt megtestest rtkpaprok

A. Fixed assets
I. Intangible assets
1) Capitalized value of formation/reorganization expenses
2) Capitalized value of research and development
3) Concessions, licenses and similar rights
4) Trade-marks, patents and similar assets
5) Goodwill
6) Advances and prepayments on intangible assets
7) Adjusted value of intangible assets
II. Tangible assets
1) Land and buildings and rights to immovables
2) Plant and machinery, vehicles
3) Other equipment, fixtures and fittings, vehicles
4) Breeding stock
5) Assets in course of construction
6) Payments on account
7) Adjusted value of tangible assets
III. Financial investments
1) Long-term participations in affiliated undertakings
2) Long-term credit to affiliated undertakings
3) Other long-term participations
4) Long-term loan to independent undertakings

IV. Pnzeszkzk
1. Pnztr, csekkek
2. Bankbettek
C. Aktv idbeli elhatrolsok
1. Bevtelek aktv idbeli elhatrolsa
2. Kltsgek, rfordtsok aktv idbeli elhatrolsa
3. Halasztott rfordtsok

5) Other long-term loans

6) Securities signifying a long-term creditor relationship
7) Adjusted value of financial investments
B. Current assets
I. Inventories
1) Raw materials and consumables
2) Work in progress, intermediate and semi-finished products
3) Animals for breeding and fattening and other livestock
4) Finished products
5) Goods
6) Advances and prepayments
II. Liabilities
1) Trade debtors
2) Receivables from affiliated undertakings
3) Receivables from independent undertakings
4) Bills receivable
5) Other receivables
III. Securities
1) Participations in affiliated undertakings
2) Other participations
3) Own shares and own partnership shares
4) Securities signifying a creditor relationship for trading
purposes
IV. Liquid assets
1) Cash, checks
2) Bank deposits
C. Accrued and deferred assets
1) Accrued income
2) Accrued expenses
3) Deferred expenses

249 / 259

2001 szmviteli trvny

D. Egy ven bell esedkes ktelezettsgek
1. Rvid lejrat klcsnk
ebbl: az tvltoztathat ktvnyek
2. Rvid lejrat hitelek
3. Vevktl kapott ellegek
4. Ktelezettsgek ruszlltsbl s szolgltatsbl (szlltk)

D. Liabilities due and payable within one year

1) Short-term bank loans
including: convertible bonds
2) Other short-term loans
3) Advances received from customers
4) Accounts payable

5. Vlttartozsok
6. Rvid lejrat ktelezettsgek kapcsolt vllalkozssal
szemben
7. Rvid lejrat ktelezettsgek egyb rszesedsi
viszonyban lv vllalkozssal szemben
8. Egyb rvid lejrat ktelezettsgek
E. Passzv idbeli elhatrolsok
1. Bevtelek passzv idbeli elhatrolsa
2. Kltsgek, rfordtsok passzv idbeli elhatrolsa
3. Halasztott bevtelek
F. Forgeszkzk - rvid lejrat ktelezettsgek klnbzete
(B+C-D-E)
G. Az eszkzk sszrtke az egy ven bell esedkes
ktelezettsgek levonsa utn (A+F)
H. Egy vnl hosszabb lejrat ktelezettsgek
I. Hossz lejrat ktelezettsgek
1. Hossz lejratra kapott klcsnk
2. tvltoztathat ktvnyek
3. Tartozsok ktvnykibocstsbl
4. Beruhzsi s fejlesztsi hitelek
5. Egyb hossz lejrat hitelek
6. Tarts ktelezettsgek kapcsolt vllalkozssal szemben
7. Tarts ktelezettsgek egyb rszesedsi viszonyban lv
vllalkozssal szemben
8. Egyb hossz lejrat ktelezettsgek
II. Htrasorolt ktelezettsgek
1. Htrasorolt ktelezettsgek kapcsolt vllalkozssal szemben

5) Bills payable
6) Short-term liabilities to affiliated undertakings

2. Htrasorolt ktelezettsgek egyb rszesedsi viszonyban

lv vllalkozssal szemben
3. Htrasorolt ktelezettsgek egyb gazdlkodval szemben

2) Subordinated liabilities to independent undertakings

I. Cltartalkok
1. Cltartalk a vrhat ktelezettsgekre
2. Cltartalk a jvbeni kltsgekre
3. Egyb cltartalk
J. Sajt tke
I. Jegyzett tke
Ebbl: visszavsrolt tulajdoni rszeseds nvrtken
II. Jegyzett, de mg be nem fizetett tke (-)
III. Tketartalk
IV. Eredmnytartalk
V. Lekttt tartalk
VI. rtkelsi tartalk
VII. Mrleg szerinti eredmny

I. Provisions
1) Provisions for forward liabilities
2) Provisions for forward expenses
3) Other provisions
J. Shareholders' equity
I. Subscribed capital
including: ownership shares repurchased at face value
II. Subscribed capital unpaid (-)
III. Capital reserve
IV. Accumulated profit reserve
V. Tied-up reserve
VI. Revaluation reserve
VII. Profit or loss for the year

7) Short-term liabilities to independent undertakings

8) Other short-term liabilities
E. Accrued and deferred liabilities
1) Deferred income
2) Deferred expenses
3) Accrued income
F. Balance of current assets - current liabilities (B+C-D-E)
G. Total assets less liabilities due and payable within one year
(A+F)
H. Liabilities due and payable after one year
I. Long-term liabilities
1) Long-term loans
2) Convertible bonds
3) Debts on issue of bonds
4) Investment and development credits
5) Other long-term credits
6) Long-term liabilities to affiliated undertakings
7) Long-term liabilities to independent undertakings
8) Other long-term liabilities
II. Subordinated liabilities
1) Subordinated liabilities to affiliated undertakings

3) Subordinated liabilities to other economic entities

250 / 259

2001 szmviteli trvny

2. szm mellklet a 2000. vi C. trvnyhez
Az eredmnykimutats elrt tagolsa
(sszkltsg eljrssal)

Schedule No. 2 to Act C of 2000

Prescribed breakdown of the profit and loss
account (total cost method)

A vltozat

Version "A"

01. Belfldi rtkests nett rbevtele

02. Exportrtkests nett rbevtele
I. rtkests nett rbevtele (01+02)
03. Sajt termels kszletek llomnyvltozsa
04. Sajt elllts eszkzk aktivlt rtke
II. Aktivlt sajt teljestmnyek rtke (+03+04)
III. Egyb bevtelek
Ebbl: visszart rtkveszts
05. Anyagkltsg
06. Ignybe vett szolgltatsok rtke
07. Egyb szolgltatsok rtke
08. Eladott ruk beszerzsi rtke
09. Eladott (kzvettett) szolgltatsok rtke
IV. Anyagjelleg rfordtsok (05+06+07+08+09)
10. Brkltsg
11. Szemlyi jelleg egyb kifizetsek
12. Brjrulkok
V. Szemlyi jelleg rfordtsok (10+11+12)
VI. rtkcskkensi lers
VII. Egyb rfordtsok
Ebbl: rtkveszts
A. zemi (zleti) tevkenysg eredmnye (I+II+III-IV-V-VI-VII)
13. Kapott (jr) osztalk s rszeseds
Ebbl: kapcsolt vllalkozstl kapott
14. Rszesedsek rtkestsnek rfolyamnyeresge
Ebbl: kapcsolt vllalkozstl kapott
15. Befektetett pnzgyi eszkzk kamatai, rfolyamnyeresge

1) Net domestic sales

2) Net external sales
I. Total sales (revenues) (01+02)
3) Variations in self-manufactured stocks
4) Own work capitalized
II. Own performance capitalized (+03+04)
III. Other income
including: loss in value marked back
5) Raw materials and consumables
6) Contracted services
7) Other service activities
8) Original cost of goods sold
9) Value of services sold (intermediated)
IV. Material costs (05+06+07+08+09)
10) Wages and salaries
11) Other employee benefits
12) Contributions on wages and salaries
V. Staff costs (10+11+12)
VI. Depreciation
VII. Other operating charges
including: loss in value
A. Income from operations (I+II+III-IV-V-VI-VII)
13) Dividends and profit-sharing (received or due)
including: from affiliated undertakings
14) Capital gains on investments
including: from affiliated undertakings
15) Interest and capital gains on financial investments

Ebbl: kapcsolt vllalkozstl kapott

16. Egyb kapott (jr) kamatok s kamatjelleg bevtelek
Ebbl: kapcsolt vllalkozstl kapott
17. Pnzgyi mveletek egyb bevtelei
VIII. Pnzgyi mveletek bevtelei (13+14+15+16+17)
18. Befektetett pnzgyi eszkzk rfolyamvesztesge
Ebbl: kapcsolt vllalkozsnak adott
19. Fizetend kamatok s kamatjelleg rfordtsok
Ebbl: kapcsolt vllalkozsnak adott
20. Rszesedsek, rtkpaprok, bankbettek rtkvesztse
21. Pnzgyi mveletek egyb rfordtsai
IX. Pnzgyi mveletek rfordtsai (18+19+20+21)
B. Pnzgyi mveletek eredmnye (VIII-IX)
C. Szoksos vllalkozsi eredmny (+A+B)
X. Rendkvli bevtelek
XI. Rendkvli rfordtsok
D. Rendkvli eredmny (X-XI)
E. Adzs eltti eredmny (+C+D)
XII. Adfizetsi ktelezettsg
F. Adzott eredmny (+E-XII)
22. Eredmnytartalk ignybevtele osztalkra, rszesedsre

including: from affiliated undertakings

16) Other interest and similar income (received or due)
including: from affiliated undertakings
17) Other income from financial transactions
VIII. Income from financial transactions (13+14+15+16+17)
18) Losses on financial investments
including: to affiliated undertakings
19) Interest payable and similar charges
including: to affiliated undertakings
20) Losses on shares, securities and bank deposits
21) Other expenses on financial transactions
IX. Expenses on financial transactions (18+19+20+21)
B. Profit or loss from financial transactions (VIII-IX)
C. Profit or loss of ordinary activities (+A+B)
X. Extraordinary income
XI. Extraordinary expenses
D. Extraordinary profit or loss (X-XI)
E. Income before taxes (+C+D)
XII. Tax payable
F. Profit after taxes (+E-XII)
22) Profit reserves used for dividends and profit-sharing

23. Jvhagyott osztalk, rszeseds

G. Mrleg szerinti eredmny (+F+22-23)

23) Dividends and profit-sharing paid (payable)

G. Profit or loss for the year (+F+22-23)

251 / 259

2001 szmviteli trvny

Az eredmnykimutats elrt tagolsa
(sszkltsg eljrssal)

Prescribed breakdown of the profit and loss

account (total cost method)

B vltozat

Version "B"

Rfordtsok
I. Sajt termels kszletek llomnynak cskkense
01. Anyagkltsg
02. Ignybe vett szolgltatsok rtke
03. Egyb szolgltatsok rtke
04. Eladott ruk beszerzsi rtke
05. Eladott (kzvettett) szolgltatsok rtke
II. Anyagjelleg rfordtsok (01+02+03+04+05)
06. Brkltsg
07. Szemlyi jelleg egyb kifizetsek
08. Brjrulkok
III. Szemlyi jelleg rfordtsok (06+07+08)
IV. rtkcskkensi lers
V. Egyb rfordtsok
Ebbl: rtkveszts
VI. zemi (zleti) tevkenysg rfordtsai
(I+II+III+IV+V)
A. zemi (zleti) tevkenysg nyeresge (VI<XIV)
09. Befektetett pnzgyi eszkzk rfolyamvesztesge
Ebbl: kapcsolt vllalkozsnak adott
10. Fizetend kamatok s kamatjelleg rfordtsok
Ebbl: kapcsolt vllalkozsnak adott
11. Rszesedsek, rtkpaprok, bankbettek rtkvesztse
12. Pnzgyi mveletek egyb rfordtsai
VII. Pnzgyi mveletek rfordtsai (09+10+11+12)
B. Pnzgyi mveletek nyeresge (VII<XV)
C. Szoksos vllalkozsi eredmny (nyeresg)
[(A+B)>(H+I)]
VIII. Rendkvli rfordtsok
D. Rendkvli eredmny (nyeresg) (VIII<XVI)
E Adzs eltti eredmny (nyeresg)
[(C+D)>(J+K)]
IX. Adfizetsi ktelezettsg
F. Adzott eredmny (nyeresg) [(E-IX)>O]
X.. Jvhagyott osztalk, rszeseds
G. Mrleg szerinti eredmny (nyeresg)
sszesen (VI+VII+VIII+IX+X+G)
Bevtelek
13. Belfldi rtkests nett rbevtele
14. Exportrtkests nett rbevtele
XI. rtkests nett rbevtele (13+14)
15. Sajt termels kszletek llomnynvekedse
16. Sajt elllts eszkzk aktivlt rtke
XII. Aktivlt sajt teljestmnyek rtke (15+16)
XIII. Egyb bevtelek
Ebbl: visszart rtkveszts
XIV. zemi (zleti) tevkenysg bevtelei
(XI+XII+XIII)
H. zemi (zleti) tevkenysg vesztesge (VI>XIV)

Expenditures
I. Decline in self-manufactured stocks
1) Raw materials and consumables
2) Contracted services
3) Other service activities
4) Original cost of goods sold
5) Value of services sold (intermediated)
II. Material costs (01+02+03+04+05)
6) Wages and salaries
7) Other employee benefits
8) Contributions on wages and salaries
III. Staff costs (06+07+08)
IV. Depreciation
V. Other operating charges
including: losses in value
VI. Operating expenses
(I+II+III+IV+V)
A. Operating profit (VI<XIV)
9) Losses on financial investments
including: to affiliated undertakings
10) Interest payable and similar charges
including: to affiliated undertakings
11) Losses on shares, securities and bank deposits
12) Other expenses on financial transactions
VII. Expenses on financial transactions (09+10+11+12)
B. Income from financial transactions (VII<XV)
C. Profit from ordinary activities
[(A+B)>(H+I)]
VIII. Extraordinary expenses
D. Extraordinary profit (VIII<XVI)
E Income before taxes
[(C+D)>(J+K)]
IX. Tax payable
F. Profit after taxes [(E-IX)>O]
X.. Dividends and profit-sharing paid (payable)
G. Profit or loss for the year
Total (VI+VII+VIII+IX+X+G)
Revenues
13) Net domestic sales
14) Net external sales
XI. Total sales (13+14)
15) Increase in self-manufactured stocks
16) Own work capitalized
XII. Own performance capitalized (15+16)
XIII. Other income
including: loss in value marked back
XIV. Income from operations
(XI+XII+XIII)
H. Operating losses (VI>XIV)

252 / 259

2001 szmviteli trvny

17. Kapott (jr) osztalk s rszeseds
Ebbl: kapcsolt vllalkozstl kapott
18. Rszesedsek rtkestsnek rfolyamnyeresge
Ebbl: kapcsolt vllalkozstl kapott
19. Befektetett pnzgyi eszkzk kamatai, rfolyamnyeresge

17) Dividends and profit-sharing (received or due)

including: from affiliated undertakings
18) Capital gains on investments
including: from affiliated undertakings
19) Interest and capital gains on financial investments

Ebbl: kapcsolt vllalkozstl kapott

20. Egyb kapott (jr) kamatok s kamatjelleg bevtelek
Ebbl: kapcsolt vllalkozstl kapott
21. Pnzgyi mveletek egyb bevtelei
XV. Pnzgyi mveletek bevtelei
(17+18+19+20+21)
I. Pnzgyi mveletek vesztesge (VII>XV)
J. Szoksos vllalkozsi eredmny (vesztesg)
[(A+B)<(H+I)]
XVI. Rendkvli bevtelek
K. Rendkvli eredmny (vesztesg) (VIII>XVI)
L. Adzs eltti eredmny (vesztesg)
[(C+D)<(J+K)]
M. Adzott eredmny (vesztesg) [(E-IX)<0] vagy [(L+IX)>0]
XVII. Eredmnytartalk ignybevtele osztalkra, rszesedsre

including: from affiliated undertakings

20) Other interest and similar income (received or due)
including: from affiliated undertakings
21) Other income from financial transactions
XV. Income from financial transactions
(17+18+19+20+21)
I. Losses from financial transactions (VII>XV)
J. Losses from ordinary activities
[(A+B)<(H+I)]
XVI. Extraordinary income
K. Extraordinary loss (VIII>XVI)
L. Losses before taxes
[(C+D)<(J+K)]
M. Losses after taxes [(E-IX)<0] or [(L+IX)>0]
XVII. Profit reserves used for dividends and profit-sharing

N. Mrleg szerinti eredmny (vesztesg)

sszesen (XIV+XV+XVI+VII+N)

N. Losses for the year

Total (XIV+XV+XVI+VII+N)

253 / 259

2001 szmviteli trvny

3. szm mellklet a 2000. vi C. trvnyhez
Az eredmnykimutats elrt tagolsa
(forgalmi kltsg eljrssal)

Schedule No. 3 to Act C of 2000

Prescribed breakdown of the profit and loss
account (turnover cost method)

A vltozat

Version "A"

01. Belfldi rtkests nett rbevtele

02. Exportrtkests nett rbevtele
I. rtkests nett rbevtele (01+02)
03. rtkests elszmolt kzvetlen nkltsge
04. Eladott ruk beszerzsi rtke
05. Eladott (kzvettett) szolgltatsok rtke
II. rtkests kzvetlen kltsgei (03+04+05)
III. rtkests brutt eredmnye (I-II)
06. rtkestsi, forgalmazsi kltsgek
07. Igazgatsi kltsgek
08. Egyb ltalnos kltsgek
IV. rtkests kzvetett kltsgei (06+07+08)
V. Egyb bevtelek
Ebbl: visszart rtkveszts
VI. Egyb rfordtsok
Ebbl: rtkveszts
A. zemi (zleti) tevkenysg eredmnye
(+III-IV+V-VI)
A kvetkez sorok rtelemszeren megegyeznek a 2. szm
mellklet "A" vltozat 13-23. s VIII-XII., valamint a B-G.
soraival.

1) Net domestic sales

2) Net external sales
I. Total sales (revenues) (01+02)
3) Prime cost of sales accounted
4) Original cost of goods sold
5) Value of services sold (intermediated)
II. Direct cost of sales (03+04+05)
III. Net income from sales (I-II)
6) Sales and marketing costs
7) Administration costs
8) Other general overhead
IV. Indirect costs of sales (06+07+08)
V. Other income
including: loss in value marked back
VI. Other operating charges
including: loss in value
A. Income from operations
(+III-IV+V-VI)
The following rows are the same as in Schedule No. 2, Version
"A", rows 13-23 and VIII-XII, and rows B-G.

254 / 259

2001 szmviteli trvny

Az eredmnykimutats elrt tagolsa (forgalmi
kltsg eljrssal)

Prescribed breakdown of the profit and loss

account (turnover cost method)

B vltozat

Version "B"

Rfordtsok
01. rtkests elszmolt kzvetlen nkltsge
02. Eladott ruk beszerzsi rtke
03. Eladott (kzvettett) szolgltatsok rtke
I. rtkests kzvetlen kltsgei (01+02+03)
04. rtkestsi, forgalmazsi kltsgek
05. Igazgatsi kltsgek
06. Egyb ltalnos kltsgek
II. rtkests kzvetett kltsgei (04+05+06)
III. Egyb rfordtsok
Ebbl: rtkveszts
IV. zemi (zleti) tevkenysg rfordtsai (I+II+III)
A. zemi (zleti) tevkenysg nyeresge (IV<XI)
A Rfordtsok kvetkez sorai rtelemszeren megegyeznek
a 2. szm mellklet "B" vltozat 09-12. s VII-X., valamint BG. soraival.

Expenditures
1) Prime cost of sales accounted
2) Original cost of goods sold
3) Value of services sold (intermediated)
I. Direct cost of sales (01+02+03)
4) Sales and marketing costs
5) Administration costs
6) Other general overhead
II. Indirect costs of sales (04+05+06)
III. Other operating charges
including: loss in value
IV. Operating expenses (I+II+III)
A. Operating profit (IV<XI)
The following rows of Expenditures are the same as in Schedule
No. 2, Version "B" rows 09-12 and VII-X, and rows B-G.

Bevtelek
11. Belfldi rtkests nett rbevtele
12. Exportrtkests nett rbevtele
IX. rtkests nett rbevtele (11+12)
X. Egyb bevtelek
Ebbl: visszart rtkveszts
XI. zemi (zleti) tevkenysg bevtelei (IX+X)
H. zemi (zleti) tevkenysg vesztesge (IV>XI)
A Bevtelek kvetkez sorai rtelemszeren megegyeznek a
2. szm mellklet "B" vltozat 17-21. s XV-XVII., valamint IN. soraival.

Revenues
11) Net domestic sales
12) Net external sales
IX. Total sales (revenues) (11+12)
X. Other income
including: loss in value marked back
XI. Income from operations (IX+X)
H. Operating losses (IV>XI)
The following rows of Revenues are the same as in Schedule
No. 2, Version "B" rows 17-21 and XV-XVII, and rows I-N.

255 / 259

2001 szmviteli trvny

4. szm mellklet a 2000. vi C. trvnyhez
Az egyszerstett mrleg elrt tagolsa

Schedule No. 4 to Act C of 2000

Prescribed breakdown of the simplified balance
sheet

Eszkzk (aktvk):
A. Befektetett eszkzk
I. Immaterilis javak
II. Trgyi eszkzk
III. Befektetett pnzgyi eszkzk
B. Forgeszkzk
I. Kszletek
II. Kvetelsek
ebbl: pnzkiadsbl szrmaz kvetelsek
pnzmozgshoz nem kapcsold kvetelsek
III. rtkpaprok
IV. Pnzeszkzk
Forrsok (passzvk):
C. Sajt tke
I. Jegyzett tke
II. Tketartalk
III. Eredmnytartalk
IV. Lekttt tartalk
V. Egyszerstett mrleg szerinti eredmny
D. Tartalk
E. Cltartalkok
F. Ktelezettsgek
I. Hossz lejrat ktelezettsgek
II. Rvid lejrat ktelezettsgek
ebbl: pnzbevtelbl szrmaz ktelezettsgek
pnzmozgshoz nem kapcsold ktelezettsgek

Assets:
A. Fixed assets
I. Intangible assets
II. Tangible assets
III. Financial investments
B. Current assets
I. Inventories
II. Liabilities
including: receivables originating from the transfer of funds
receivables without any movement of funds
III. Securities
IV. Liquid assets
Liabilities:
C. Shareholders' equity
I. Subscribed capital
II. Capital reserve
III. Accumulated profit reserve
IV. Tied-up reserve
V. Profit or loss for the year
D. Reserve
E. Provisions
F. Liabilities
I. Long-term liabilities
II. Current liabilities
including: liabilities from the receipt of funds
liabilities without any movement of funds

256 / 259

2001 szmviteli trvny

5. szm mellklet a 2000. vi C. trvnyhez
Az eredmnylevezets elrt tagolsa

Schedule No. 5 to Act C of 2000

Prescribed breakdown of the profit and loss
statement

A. Vgleges pnzbevtelek, elszmolt bevtelek (III+IV)

1. Pnzgyileg rendezett nett rbevtel
2. Pnzgyileg rendezett adkteles egyb bevtelek
I. Adkteles pnzbevtelek (1+2)
3. Nem pnzben kiegyenltett rtkests nett rbevtele
4. Nem pnzben kiegyenltett egyb bevtelek
II. Pnzbevtelt nem jelent adkteles bevtelek (3+4)
III. Adkteles bevtelek (I+II)
5. Pnzbevtelt is jelent jvedelemadzs al nem vont
bevtelek
6. Pnzbevtelt nem jelent jvedelemadzs al nem vont
bevtelek
IV. Jvedelemadzs al nem vont bevtelek (5+6)
B. Vgleges pnzkiadsok, elszmolt rfordtsok (VIII+IX)
7. Anyag- s rubeszerzs kltsgei
8. Szemlyi jelleg rfordtsok
9. Egyb termelsi s kezelsi kltsgek, rfordtsok
V. Rfordtsknt rvnyesthet kiadsok
(7+8+9)
10. Nem pnzben kiegyenltett, nem beruhzsi cl
beszerzsek
11. Termszetbeni juttatsok munkavllalknak, tagoknak
12. Nem pnzben kiegyenltett rfordtsok
VI. Rfordtst jelent eszkzvltozsok
(10+11+12)
13. rtkcskkensi lers
14. rtkveszts
15. Kifizetett vsrolt kszletek llomnyvltozsa +
VII. Rfordtst jelent elszmolsok (13+14+15)
VIII. Rfordtsok sszesen (V+VI+VII)
16. Beruhzsi kiadsok
17. Egyb kiadsok
IX. Jvedelemadzsban rfordtsknt nem rvnyesthet
kiadsok (16+17)
C. Pnzgyi eredmny adkteles trgyvi vltozsa (I-V)
D. Pnzgyi eredmny jvedelemadzs al nem vont
trgyvi vltozsa (5-IX)
E. Pnzgyi eredmny trgyvi vltozsa (+C+D)
F. Nem pnzben realizlt eredmny (II+6-VI-VII)
G. Adzs eltti eredmny (C+F-6)=(III-VIII)
18. Fizetend trsasgi ad
H. Adzott eredmny (G-18)
19. Jvhagyott osztalk
I. Egyszerstett mrleg szerinti eredmny (H-19)

A. Definitive cash receipts, accounted income (III+IV)

1) Financially settled net sales revenues
2) Other financially settled taxable income
I. Taxable cash receipts (1+2)
3) Net receipts from sales settled without money
4) Other income settled without money
II. Taxable non-cash income (3+4)
III. Taxable income (I+II)
5) Tax-free cash income
6) Tax-free non-cash income
IV. Tax-free income (5+6)
B. Definitive expenditures, accounted costs (VIII+IX)
7) Costs of raw materials and goods
8) Staff costs
9) Other production and administration costs and expenses
V. Paid expenses
(7+8+9)
10) Non-investment inventories acquired without any movement
of funds
11) In-kind benefits to employees or members
12) Non-monetary expenses
VI. Fluctuation of assets applied as expenses
(10+11+12)
13) Depreciation
14) Loss in value
15) Variation in purchased and financially settled inventories +
VII. Deductible expenses (13+14+15)
VIII. Total expenses (V+VI+VII)
16) Payments on account
17) Other costs
IX. Non-deductible expenses (16+17)
C. Adjusted taxable income from operations for the year (I-V)
D. Adjusted non-taxable income for the year (5-IX)
E. Adjusted income for the year (+C+D)
F. Non-monetary income (II+6-VI-VII)
G. Income before taxes (C+F-6)=(III-VIII)
18) Corporate tax liabilities
H. Profit after taxes (G-18)
19) Dividends payable
I. Profit or loss for the year (H-19)

257 / 259

2001 szmviteli trvny

6. szm mellklet a 2000. vi C. trvnyhez

Schedule No. 6 to Act C of 2000

I. Az sszevont (konszolidlt) mrleg elrt tagolsa a

kvetkez kiegsztsekkel tr el az 1. szm mellklet
"A" vltozata szerinti mrleg tagolstl

I. Additions for the prescribed breakdown of the

consolidated balance sheet in comparison to Version "A" of
the breakdown of the balance sheet illustrated under
Schedule No. 1

1. Az A/III. pont kiegszl az albbi 8. sorral:

8. Tkekonszolidcis klnbzet
- lenyvllalatokbl
- trsult vllalkozsokbl

1) The following line 8 shall be added to A/III:

8) Capital consolidation difference
- from subsidiary companies
- from affiliated companies

2. A B/II. pont kiegszl az albbi 6. sorral:

6. Konszolidcibl add (szmtott) trsasgi ad kvetels
3. A D. Sajt tke sor az albbi sorokkal egszl ki:

2) The following line 6 shall be added to B/II:

6) (Calculated) corporate tax receivables arising from
consolidation
3) The following lines shall be added to D. Shareholders' equity:

VIII. Lenyvllalati sajttke-vltozs (+)

IX. Konszolidci miatti vltozsok (+)
- adssgkonszolidls klnbzetbl
- kzbens eredmny klnbzetbl
X. Kls tagok (ms tulajdonosok) rszesedse

VIII. Variation in equity of subsidiary company (+)

IX. Changes due to consolidation (+)
- from the difference of debt consolidation
- from the difference of the interim result
X. Share of external members (other owners)

4. Az F/I. pont az albbi 4. sorral egszl ki:

4. Tkekonszolidcis klnbzet lenyvllalatokbl
5. Az F/III. pont az albbi 9. sorral egszl ki:
9. Konszolidlsbl add (szmtott) trsasgi ad tartozs
A tagols rtelemszeren alkalmazand az 1. szm mellklet
"B" vltozata szerinti mrlegnl is.
II. Az sszevont (konszolidlt) eredmnykimutats elrt
tagolsa a kvetkez kiegsztsekkel tr el a 2. szm
mellklet "A" vltozata szerinti eredmnykimutats tagolstl

4) The following line 4 shall be added to F/I:

4) Capital consolidation difference from subsidiary companies"
5) The following line 9 shall be added to F/III:
9) Corporate tax difference arising from consolidation"
This breakdown shall apply as appropriate to Version "B" of the
balance sheet illustrated under Schedule No. 1.
II. Additions for the prescribed breakdown of the consolidated
profit and loss account in comparison to Version "A" of the
breakdown of the profit and loss account illustrated under
Schedule No. 2

1. A "III. Egyb bevtelek" sor az albbi sorral egszl ki:

,,III/A. Adssgkonszolidls miatt keletkez - eredmnyt
nvel - konszolidcis klnbzet"
2. A "VII. Egyb rfordtsok" sor az albbi sorral egszl ki:

1) The following line shall be added to "III. Other income":

III/A. Consolidation difference increasing profits arising from debt
consolidation
2) The following line shall be added to "VII. Other operating
charges":
VII/A. Adssgkonszolidls miatt keletkez - eredmnyt
VII/A. Consolidation difference decreasing profits arising from
cskkent - konszolidcis klnbzet
debt consolidation
3. A "13. Kapott (jr) osztalk s rszeseds" sor helyett a
3) "13. Dividends and profit-sharing (received or due)" shall be
kvetkez sorokat kell felvenni: "13/a. Kapott osztalkok trsult replaced by: "13/a. Dividends received from associated
vllalkozstl"
undertakings"
13/b. Kapott osztalkok egyb rszesedsi viszonyban lv
vllalkozstl
4. A "XII. Adfizetsi ktelezettsg" sor az albbi sorral egszl
ki:
XII/A. Konszolidlsbl add (szmtott) trsasgi
adklnbzet (+)
5. Az "Adzott eredmny" s a "Mrleg szerinti eredmny"
kztti sorok a kvetkezk szerint vltoznak:
Adzott eredmny
Jvhagyott osztalk s rszeseds
Mrleg szerinti eredmny

13/b) Dividends received from independent undertakings"

A tagols rtelemszeren alkalmazand a 2. szm mellklet

"B" vltozata, tovbb a 3. szm mellklet "A" s "B"
vltozata szerinti eredmnykimutatsnl is.

This breakdown shall apply as appropriate to Version "B" of the

profit and loss account illustrated under Schedule No. 2 and to
Versions "A" and "B" of the profit and loss account illustrated
under Schedule No. 3.

4) The following line shall be added to "XII. Tax payable":

XII/A. (Calculated) corporate tax difference arising from
consolidation (+)
5) The lines between "Profit after taxes" and "Profit or loss for
the year" shall be modified as follows:
Profit after taxes
Dividend and profit-sharing payable
Profit or loss for the year

258 / 259

2001 szmviteli trvny

7. szm mellklet a 2000. vi C. trvnyhez

Schedule No. 7 to Act C of 2000

Cash flow-kimutats

Cash-flow statement

A cash flow-kimutats tagolsa

I. Szoksos tevkenysgbl szrmaz pnzeszkz-vltozs
(Mkdsi cash flow, 1-13. sorok)
1. Adzs eltti eredmny +
2. Elszmolt amortizci +
3. Elszmolt rtkveszts s visszars +
4. Cltartalk kpzs s felhasznls klnbzete +
5. Befektetett eszkzk rtkestsnek eredmnye +
6. Szllti ktelezettsg vltozsa +
7. Egyb rvid lejrat ktelezettsg vltozsa +
8. Passzv idbeli elhatrolsok vltozsa +
9. Vevkvetels vltozsa +
10. Forgeszkzk (vevkvetels s pnzeszkz nlkl)
vltozsa +
11. Aktv idbeli elhatrolsok vltozsa +
12. Fizetett, fizetend ad (nyeresg utn) 13. Fizetett, fizetend osztalk, rszeseds II. Befektetsi tevkenysgbl szrmaz pnzeszkz-vltozs

Breakdown of cash-flow statement

I. Variation in cash-flow from operations
(Operating cash-flow, 1-13)
1) Income before taxes +
2) Depreciation write-off +
3) Loss in value and backmarking +
4) Difference between formation and utilization of provisions +
5) Invested assets sold +
6) Variation in accounts payable +
7) Variation in other short-term liabilities +
8) Variation in accrued and deferred liabilities +
9) Variation in trade debtors +
10) Variation in current assets (without receivables and liquid
assets) +
11) Variation in accrued and deferred assets +
12) Tax paid or payable (on profit) 13) Dividends and profit-sharing paid or payable II. Variation in cash-flow from investments

(Befektetsi cash flow, 14-16. sorok)

14. Befektetett eszkzk beszerzse 15. Befektetett eszkzk eladsa +
16. Kapott osztalk, rszeseds +
III. Pnzgyi mveletekbl szrmaz pnzeszkz-vltozs
(Finanszrozsi cash flow, 17-27. sorok)
17. Rszvnykibocsts, tkebevons bevtele +
18. Ktvny, hitelviszonyt megtestest rtkpapr
kibocstsnak bevtele +
19. Hitel s klcsn felvtele +
20. Hossz lejratra nyjtott klcsnk s elhelyezett
bankbettek trlesztse, megszntetse, bevltsa +
21. Vglegesen kapott pnzeszkz +
22. Rszvnybevons, tkekivons (tkeleszllts) 23. Ktvny s hitelviszonyt megtestest rtkpapr
visszafizetse 24. Hitel s klcsn trlesztse, visszafizetse 25. Hossz lejratra nyjtott klcsnk s elhelyezett
bankbettek 26. Vglegesen tadott pnzeszkz 27. Alaptkkal szembeni, illetve egyb hossz lejrat
ktelezettsgek vltozsa +
IV. Pnzeszkzk vltozsa (I+II+III. sorok) +

(Investment cash-flow, 14-16)

14) Purchase of invested assets 15) Sale of invested assets +
16) Dividends and profit-sharing received +
III. Variation in cash-flow from financial transactions
(Financial cash-flow, 17-27)
17) Receipts from shares issue (capital influx) +
18) Receipts from the issue of bonds and securities signifying a
creditor relationship +
19) Borrowings +
20) Repayment, termination or redemption of long-term loans
and bank deposits +
21) Non-repayable assets received +
22) Cancellation of shares, disinvestment (capital reduction) 23) Redeemed bonds and securities signifying a creditor
relationship 24) Loan installment payments 25) Long-term loans and bank deposits 26) Non-repayable assets transferred 27) Variation in liabilities due to founders and in other long-term
liabilities +
IV. Variation in liquid assets (I+II+III) +

259 / 259