Podrozvaha příspěvkových organizací, obcí a měst

In his teaching activities and in practice I am met with the understanding of the importance and function of off-balance sheet. Off balance sheet has now become the selected entities (local governments, semi-budgetary organizations and government departments) all of which are an integral part of the balance of the entity and therefore it can not be seen as something useless and refused to be charged on the balance sheet accounts. This article serves to support this fact