English to Czech Bus/Financial Accounting diagnostics

Budget
The budget in HFM serves first of all the purpose of presenting the primary cost centre costs and their assignment.
The first block defines the personnel expenses according to the total-cost format on the basis of the IFRS pension accruals. Among these are:
Wages and salaries
contain all cash and non-cash benefits to own employees incurred in the fiscal year. The amounts are always gross amounts, i.e. the employee’s contributions to the social insurance and the wage tax must be included, whereas the employer’s contribution (see below) must not be included.
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The second block is constituted by the impersonal costs
Here the primary costs incurred on the cost centres are stated according to the cost types indicated.
Personnel and impersonal costs constitute the primary overhead cost portion on the cost centres.
The third block is constituted by the imputed costs
Statement has to be made of imputed depreciation allowances and interest. In addition, the cost of materials of the guarantee and accommodation cost are stated.
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Imputed depreciation allowances (+)
Post here the per contra item of the imputed depreciation expense recognised in the operating result.