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CZ/SK Financial Statements

The Slovak and Czech financial statements computed from the ledger, row by row, with a comparative period, figures entered by hand where the books cannot supply them, checks that every account reached a row, and the filing record.

What it is for

The statutory financial statements in Slovakia and the Czech Republic are fixed forms: every row has a prescribed label and a prescribed content. This module is the shared machinery that fills them from Odoo's journal items. It works the same way in Community and Enterprise and does not use Odoo Enterprise's accounting reports.

It ships no statement of its own. The rows, the account mapping and the export format of each form come with a country module:

This page describes what all of them have in common: creating a statement, computing it, checking it, correcting it and recording the filing. The country pages describe the forms themselves and the law behind them.

Setting it up

1. Install the country module. Without it the menus below are empty.
2. Check the account mapping. Rows read accounts by their code in the national chart of accounts. If your chart uses codes the form does not know (an extra analytic account under a non-standard number, for instance), map them under Accounting → Configuration → CZ/SK Localization → Statement account mapping. The unmapped-accounts check tells you which ones need it.
3. Statement versions are under Accounting → Configuration → CZ/SK Localization → Financial Statement Versions, for accounting administrators. Each version is one vintage of a form: its rows, the period it applies to, its XML template and, where the authority publishes one, its XSD. The country modules install them; normally you do not edit them. An archived version can still be chosen for a period it covers.

Creating and computing a statement

Accounting → Reporting → Statutory Reports, then the kind of statement: Balance sheet, Income statement, Cash flow statement or Statement of changes in equity. Click New.

• Period. Date From and Date To default to the company's last completed fiscal year, so a company whose fiscal year does not end in December gets the right dates.
• Version. The latest version of that statement valid for the period in the company's fiscal country is filled in. If none covers the period, the field stays empty and the statement cannot be saved.
• Statement Kind shows what the document is. The Slovak Úč POD is one document holding both the súvaha and the výkaz ziskov a strát, so it shows Financial statements (balance sheet + income statement) and is listed under both menus; each menu shows only its own part of the rows, opened from anywhere else the record shows all of them.

Click Compute. The module reads the company's posted journal items:

• rows of a balance sheet take the cumulative balance at the end date;
• rows of an income statement, a cash flow statement or a statement of changes in equity take the movement within the period; opening and closing rows of the last two take the balance the day before the period and at its end;
• the prior period column is computed the same way for the same dates one year earlier;
• entries in the company's year-end closing journals are left out, because a statement reports the period's activity, not the closing and reopening of the books (see Limitations for how those journals are set).

The statement moves to Preview. Compute again whenever the books change; it can be recomputed in Draft and Preview only.

Reviewing the figures

The Lines tab shows the form as a tree: every total is the sum of the rows beneath it (Collapse all / Expand all at the top). The columns are Current period and Prior period.

• Drill-down. The magnifier next to a row computed from accounts opens Source documents: the journal items behind the figure, grouped by account and then by document — the same items the figure was summed from.
• The ✓ column marks rows whose journal items add up to the figure. A row that does not tie (rounding, a figure entered by hand) is not marked.
• On forms filed in three columns — the Slovak súvaha and the Czech rozvaha assets — each row also carries Brutto and Korekcia (accumulated depreciation and allowances), with the figure shown being the net. The screen shows the net only; the three columns appear in the XLSX export and in the exported XML.

Entering a figure by hand

Some figures the ledger cannot supply. Click the pencil next to a figure, type the amount and press Compute to update the totals above it.

• The figure is kept on every recompute and is marked as entered by hand. The undo arrow returns the row to the computed figure on the next Compute.
• Totals cannot be overridden — override the rows they add up instead.
• The prior period has its own override. Use it in the first year kept in Odoo, when last year's ledger is in another system, to show last year's figures as they were filed.
• Changing a figure returns the statement to Draft, so its totals cannot be exported until the next Compute brings them back in line.

Checks

Two buttons in the header report what a balanced statement can still hide:

The country module may add further checks that run on export (the Slovak Úč POD runs the form's kontrolné pravidlá, for instance).

Exporting and recording the filing

1. Export XML renders the statement in the version's XML format. It is refused while the statement is a draft, and when the company has neither a DIČ (the Slovak DIČ field) nor a Tax ID: the filer's identification is the DIČ, so a unit that is not a VAT payer exports with its DIČ alone. The file is validated against the version's XSD; a version that declares that the authority publishes no XSD for the form exports without validation. The file is attached to the statement, which moves to Exported.
2. Submit the file on the authority's portal yourself.
3. Mark Submitted records it: the filed copy is kept, and the statement is locked — it cannot be recomputed, re-exported or deleted.
4. File it opens a delivery record for the filing. With only the manual channel installed, it records who filed it on the portal and holds the receipts the portal returned.

Corrective statement, on a submitted statement, copies it into a new draft flagged Corrective (opravná závierka / závěrka) and linked to the original. Correct the accounting, compute the copy and file it like any other; there are no difference rows, the corrective statement restates the whole period.

Reset to Draft reopens an exported or submitted statement. Only accounting administrators may do it; the copy that was filed stays attached and listed in the filing history.

A statement imported from a previous system as a historical filing is shown as Historical filing and cannot be computed, exported or submitted. Where filed and computed figures have been compared, the Comparisons button leads to the comparisons of that statement.

Export to Excel

With the l10n_cssk_fs_xlsx add-on (installed automatically when the Excel reporting module report_xlsx is present), an Export XLSX button appears on every statement that is not a draft. The same report is available as Statement with accounts (XLSX) under the print menu.

The workbook lists every row of the statement — code, label indented as on the form, brutto, korekcia, netto and the prior-period netto — and under each row computed from accounts, the accounts that make it, each with its own contribution for the current and the prior period. A document that holds two statements, such as the Slovak Úč POD, gets one sheet per part. The row figures are the statement's stored figures, so the workbook shows exactly what was reviewed, figures entered by hand included; the account lines below an overridden row still show what the ledger holds.

Export warnings. Checks that do not stop the export are listed in a yellow banner at the top of the form, and in the chatter, until the next export.

Limitations

• Year-end closing journals have no field on screen. The setting exists on the company (Year-end closing journals) and every statement honours it, but no form displays it, so it can only be set by technical means. Until it is set, closing and reopening entries are counted like any other entry.
• The screen shows the net figure only; brutto and korekcia are visible in the XLSX export and the XML.
• A statement can be created only for a period that some version covers. The versions the country modules install say from when they apply.
• Nothing is sent to an authority from here: the file is produced, validated and recorded, and you submit it yourself.
• The account mapping follows the standard national chart of accounts and must be reviewed with your accountant before the first filing.