{"id":10648,"date":"2023-04-14T08:00:00","date_gmt":"2023-04-14T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=10648"},"modified":"2023-11-28T14:50:32","modified_gmt":"2023-11-28T13:50:32","slug":"uctovani-dotaci-1-cast","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/uctovani-dotaci-1-cast\/","title":{"rendered":"\u00da\u010dtov\u00e1n\u00ed dotac\u00ed \u2013 1. \u010d\u00e1st"},"content":{"rendered":"<h2>Co je pova\u017eov\u00e1no dle \u00fa\u010detn\u00ed legislativy za dotaci<\/h2>\n<p>Dotace na r\u016fzn\u00e9 \u00fa\u010dely jsou b\u011b\u017enou sou\u010d\u00e1st\u00ed sv\u011bta podnik\u00e1n\u00ed, v&nbsp;\u00fa\u010detn\u00ed legislativ\u011b jim v\u0161ak nen\u00ed v\u011bnov\u00e1no mnoho pozornosti. Dov\u00edme se pouze, co je pova\u017eov\u00e1no za dotaci, a z\u00e1kladn\u00ed pravidla jejich \u00fa\u010dtov\u00e1n\u00ed.<\/p>\n<p><strong>Za dotaci se pova\u017euje:<\/strong><\/p>\n<ul>\n<li><strong>bez\u00faplatn\u00e9 pln\u011bn\u00ed poskytnut\u00e9 na stanoven\u00fd \u00fa\u010del<\/strong> ze st\u00e1tn\u00edho rozpo\u010dtu, z rozpo\u010dt\u016f \u00fazemn\u00edch samospr\u00e1vn\u00fdch celk\u016f, z prost\u0159edk\u016f Evropsk\u00e9 unie a dal\u0161\u00edch zdroj\u016f specifikovan\u00fdch v <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2002-500#p47\" target=\"_blank\" rel=\"noopener\">\u00a747 odst. 7 vyhl\u00e1\u0161ky 500\/2002 Sb<\/a>.<\/li>\n<li><strong>prominut\u00ed \u010d\u00e1sti poplatk\u016f<\/strong>, pokud to pr\u00e1vn\u00ed p\u0159edpis umo\u017e\u0148uje, a p\u0159\u00edslu\u0161n\u00fd org\u00e1n stanovil prominutou \u010d\u00e1st poplatk\u016f za dotaci.<\/li>\n<\/ul>\n<h2>\u00da\u010dtov\u00e1n\u00ed dotac\u00ed dle \u00fa\u010detn\u00ed legislativy<\/h2>\n<ul>\n<li><strong>\u00da\u010dtuje se a\u017e o nezpochybniteln\u00e9m pr\u00e1vn\u00edm n\u00e1roku na dotaci<\/strong>\n<ul>\n<li>MD \u00fa\u010det ve skupin\u011b 37 (nap\u0159. 378 ostatn\u00ed pohled\u00e1vky)<\/li>\n<li>D \u00fa\u010det ve skupin\u011b 34 (nap\u0159. 346 dotace ze st\u00e1tn\u00edho rozpo\u010dtu)<\/li>\n<\/ul>\n<\/li>\n<li><strong>O pou\u017eit\u00ed dotace k \u00fahrad\u011b n\u00e1klad\u016f<\/strong> \u00fa\u010dtujeme ve v\u011bcn\u00e9 a \u010dasov\u00e9 souvislosti s \u00fa\u010dtov\u00e1n\u00edm t\u011bchto n\u00e1klad\u016f\n<ul>\n<li>MD \u00fa\u010det ve skupin\u011b 34 (nap\u0159. 346 dotace ze st\u00e1tn\u00edho rozpo\u010dtu)<\/li>\n<li>D ve skupin\u011b 64 (nap\u0159. 648 ostatn\u00ed provozn\u00ed v\u00fdnosy) nebo ve skupin\u011b 66 (nap\u0159. 668 ostatn\u00ed finan\u010dn\u00ed v\u00fdnosy), tento postup v\u0161ak neplat\u00ed v&nbsp;p\u0159\u00edpad\u011b dotace na \u00fahradu \u00farok\u016f zahrnovan\u00fdch do ocen\u011bn\u00ed majetku, jak je vysv\u011btleno d\u00e1le<\/li>\n<\/ul>\n<\/li>\n<li><strong>O pou\u017eit\u00ed dotace na po\u0159\u00edzen\u00ed dlouhodob\u00e9ho nehmotn\u00e9ho nebo hmotn\u00e9ho majetku a technick\u00e9ho zhodnocen\u00ed a dotace na \u00fahradu \u00farok\u016f zahrnovan\u00fdch do po\u0159izovac\u00ed ceny<\/strong> \u00fa\u010dtujeme\n<ul>\n<li>MD \u00fa\u010det ve skupin\u011b 34 (nap\u0159. 346 dotace ze st\u00e1tn\u00edho rozpo\u010dtu)<\/li>\n<li>D ve skupin\u011b 0 (nap\u0159. 042 po\u0159\u00edzen\u00ed dl. hmotn\u00e9ho majetku)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>P\u0159i\u010dem\u017e je pot\u0159eba pamatovat na n\u00e1sleduj\u00edc\u00ed:<\/p>\n<ul>\n<li>v\u00fd\u0161i dotace je pot\u0159eba evidovat na kart\u011b majetku,<\/li>\n<li>majetek a technick\u00e9 zhodnocen\u00ed p\u0159i poskytnut\u00e9 dotaci ve v\u00fd\u0161i 100% vedeme v&nbsp;podrozvaze,<\/li>\n<li>p\u0159i \u00fa\u010dtov\u00e1n\u00ed povolenek na emise a preferen\u010dn\u00edch limit\u016f plat\u00ed speci\u00e1ln\u00ed pravidla.<\/li>\n<\/ul>\n<p><u>P\u0159\u00edklad<\/u><\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>Popis<\/strong><\/td>\n<td><strong>MD<\/strong><\/td>\n<td><strong>D<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Z\u00e1vazn\u00e9 rozhodnut\u00ed o poskytnut\u00ed dotace<\/td>\n<td>378<\/td>\n<td>346<\/td>\n<\/tr>\n<tr>\n<td>P\u0159ips\u00e1n\u00ed dotace na bankovn\u00ed \u00fa\u010det<\/td>\n<td>221<\/td>\n<td>378<\/td>\n<\/tr>\n<tr>\n<td>Pou\u017eit\u00ed dotace na po\u0159\u00edzen\u00ed dl. hmotn\u00e9ho majetku<\/td>\n<td>346<\/td>\n<td>042<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Podrobn\u00e9 informace najdeme v <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2002-500#p25\" target=\"_blank\" rel=\"noopener\">\u00a7 25 vyhl\u00e1\u0161ky 500\/2002 Sb.<\/a>, <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2002-500#p47\" target=\"_blank\" rel=\"noopener\">v \u00a7 47 odst. 6 a 7 vyhl\u00e1\u0161ky 500\/2002 Sb.<\/a>, <a href=\"https:\/\/www.mfcr.cz\/assets\/cs\/media\/Ucetnictvi_2018_Ceske-ucetni-standardy-pro-500-2002_v02.pdf\" target=\"_blank\" rel=\"noopener\">\u010cesk\u00fdch \u00fa\u010detn\u00edch standardech<\/a> \u010d. 013 (bod 6.3. a 6.7.) a \u010d. 017 bod 3.7.<\/p>\n<h2>Dotace v&nbsp;interpretac\u00edch N\u00e1rodn\u00ed \u00fa\u010detn\u00ed rady<\/h2>\n<p>Jeliko\u017e \u00fa\u010detn\u00ed legislativa neposkytuje odpov\u011b\u010f na to, jak \u00fa\u010dtovat dotace ve slo\u017eit\u011bj\u0161\u00edch situac\u00edch, kter\u00e9 b\u011b\u017en\u00e1 praxe p\u0159in\u00e1\u0161\u00ed, vydala k&nbsp;t\u00e9to problematice N\u00e1rodn\u00ed \u00fa\u010detn\u00ed rada \u010dty\u0159i interpretace:<\/p>\n<ul>\n<li>Interpretace I-14 Okam\u017eik vyk\u00e1z\u00e1n\u00ed n\u00e1roku na p\u0159ijet\u00ed nebo vr\u00e1cen\u00ed dotace,<\/li>\n<li>Interpretace I-22 Dotace v&nbsp;ciz\u00ed m\u011bn\u011b,<\/li>\n<li>Interpretace I-27 N\u00e1sledn\u00e9 z\u00edsk\u00e1n\u00ed dotace na dlouhodob\u00fd majetek,<\/li>\n<li>Interpretace I-28 N\u00e1sledn\u00e9 vr\u00e1cen\u00ed dotace na dlouhodob\u00fd majetek.<\/li>\n<\/ul>\n<p>Je v\u0161ak pot\u0159eba p\u0159ipomenout, \u017ee interpretace N\u00e1rodn\u00ed \u00fa\u010detn\u00ed rady nejsou pr\u00e1vn\u011b z\u00e1vazn\u00e9, jsou pouze n\u00e1zorem odborn\u00edk\u016f. V&nbsp;tomto p\u0159\u00edsp\u011bvku se zam\u011b\u0159\u00edme na I-14, ostatn\u00edm interpretac\u00edm se budeme v\u011bnovat v&nbsp;n\u00e1sleduj\u00edc\u00edm p\u0159\u00edsp\u011bvku.<\/p>\n<h2>Interpretace I-14 Okam\u017eik vyk\u00e1z\u00e1n\u00ed n\u00e1roku na p\u0159ijet\u00ed nebo vr\u00e1cen\u00ed dotace<\/h2>\n<h3>Z\u00e1kladn\u00ed principy \u00fa\u010dtov\u00e1n\u00ed<\/h3>\n<p>Interpretace potvrzuje, \u017ee p\u0159i \u00fa\u010dtov\u00e1n\u00ed n\u00e1roku na dotaci je pot\u0159eba pamatovat na <strong>akru\u00e1ln\u00ed princip <\/strong>(\u00fa\u010dtovat v\u00fdnosy z&nbsp;titulu poskytnut\u00e9 dotace do stejn\u00e9ho obdob\u00ed jako n\u00e1klady, na jejich\u017e pokryt\u00ed byla poskytnuta), ale z\u00e1rove\u0148 zd\u016fraz\u0148uje i <strong>princip opatrnosti <\/strong>(nen\u00ed mo\u017en\u00e9 o dotaci \u00fa\u010dtovat d\u0159\u00edve, ne\u017e existuje nepochybn\u00fd n\u00e1rok na jej\u00ed poskytnut\u00ed). Tyto dva principy se v&nbsp;praxi mohou dostat do rozporu, v&nbsp;tom p\u0159\u00edpad\u011b je pot\u0159eba p\u0159ednostn\u011b dodr\u017eet princip opatrnosti.<\/p>\n<h3>Zm\u011bna ve v\u00fd\u0161i dotace<\/h3>\n<p>V okam\u017eiku vzniku nepochybn\u00e9ho n\u00e1roku na p\u0159ijet\u00ed dotace vyk\u00e1\u017ee \u00fa\u010detn\u00ed jednotka pohled\u00e1vku za poskytovatelem dotace. Pokud by n\u00e1sledn\u011b (z d\u0159\u00edve nep\u0159edv\u00eddateln\u00fdch d\u016fvod\u016f) do\u0161lo ke zm\u011bn\u011b spo\u010d\u00edvaj\u00edc\u00ed v&nbsp;tom, \u017ee <strong>dotace nebude poskytnuta nebo bude poskytnuta v&nbsp;ni\u017e\u0161\u00ed \u010d\u00e1stce<\/strong>, pak \u00fa\u010detn\u00ed jednotka uprav\u00ed \u00fa\u010dtov\u00e1n\u00ed o dotaci v obdob\u00ed, ve kter\u00e9m se tato zm\u011bna stala jistou. Takov\u00e1 operace se pova\u017euje za nov\u00fd \u00fa\u010detn\u00ed p\u0159\u00edpad, a neprojevuje se retrospektivn\u011b (jej\u00ed dopad je vyk\u00e1z\u00e1n ve v\u00fdsledku hospoda\u0159en\u00ed toho obdob\u00ed, kdy ke zji\u0161t\u011bn\u00ed zm\u011bny ve v\u00fd\u0161i dotace do\u0161lo).<\/p>\n<h3>Povinnost vr\u00e1tit dotaci<\/h3>\n<p>Pokud \u00fa\u010detn\u00ed jednotka nespln\u00ed nebo poru\u0161\u00ed podm\u00ednky poskytnut\u00ed dotace takov\u00fdm zp\u016fsobem, \u017ee j\u00ed vznikne <strong>povinnost zcela nebo \u010d\u00e1ste\u010dn\u011b dotaci vr\u00e1tit<\/strong>, pak vyk\u00e1\u017ee k datu, kdy vznik t\u00e9to povinnosti zjistila, z\u00e1vazek v&nbsp;odpov\u00eddaj\u00edc\u00ed v\u00fd\u0161i. Takov\u00e1 operace se pova\u017euje za nov\u00fd \u00fa\u010detn\u00ed p\u0159\u00edpad, a neprojevuje se retrospektivn\u011b (jej\u00ed dopad je vyk\u00e1z\u00e1n ve v\u00fdsledku hospoda\u0159en\u00ed toho obdob\u00ed, kdy ke zji\u0161t\u011bn\u00ed takov\u00e9 skute\u010dnosti do\u0161lo).<\/p>\n<h3>Dopady zm\u011bn na po\u0159izovac\u00ed cenu dlouhodob\u00e9ho majetku<\/h3>\n<p>Pokud byla dotace za\u00fa\u010dtov\u00e1na jako polo\u017eka sni\u017euj\u00edc\u00ed po\u0159izovac\u00ed cenu dlouhodob\u00e9ho majetku, pak se zm\u011bna p\u016fvodn\u00ed v\u00fd\u0161e dotace (a\u0165 ji\u017e v d\u016fsledku zm\u011bny odhadu v\u00fd\u0161e dotace nebo v d\u016fsledku povinnosti dotaci \u010d\u00e1ste\u010dn\u011b nebo zcela vr\u00e1tit) projev\u00ed tak\u00e9 <strong>\u00fapravou v\u00fd\u0161e po\u0159izovac\u00ed ceny tohoto majetku<\/strong>, a to v \u00fa\u010detn\u00edm obdob\u00ed, ve kter\u00e9m ke zm\u011bn\u011b do\u0161lo.<\/p>\n<h3>Dopady zm\u011bn na n\u00e1klady\/v\u00fdnosy<\/h3>\n<p>Pokud byla dotace za\u00fa\u010dtov\u00e1na jako ostatn\u00ed <strong>provozn\u00ed v\u00fdnos<\/strong>, pak se zm\u011bna p\u016fvodn\u00ed v\u00fd\u0161e dotace (a\u0165 ji\u017e v d\u016fsledku zm\u011bny odhadu v\u00fd\u0161e dotace nebo v d\u016fsledku povinnosti dotaci \u010d\u00e1ste\u010dn\u011b nebo zcela vr\u00e1tit) zji\u0161t\u011bn\u00e1 ve stejn\u00e9m obdob\u00ed, kdy byla dotace do v\u00fdnos\u016f za\u00fa\u010dtovan\u00e1, projev\u00ed sn\u00ed\u017een\u00edm t\u011bchto v\u00fdnos\u016f. Pokud ke zji\u0161t\u011bn\u00ed dojde a\u017e v n\u011bkter\u00e9m z n\u00e1sleduj\u00edc\u00edch obdob\u00ed, bude sn\u00ed\u017een\u00ed dotace z\u00fa\u010dtov\u00e1no jako ostatn\u00ed provozn\u00ed n\u00e1klad.<\/p>\n<h3>Informace zve\u0159ejn\u011bn\u00e9 v p\u0159\u00edloze<\/h3>\n<p>Jestli\u017ee mezi okam\u017eikem vyk\u00e1z\u00e1n\u00ed pohled\u00e1vky z titulu n\u00e1roku na p\u0159ijet\u00ed dotace a okam\u017eikem jej\u00edho skute\u010dn\u00e9ho finan\u010dn\u00edho vypo\u0159\u00e1d\u00e1n\u00ed nastane rozvahov\u00fd den, pak \u00fa\u010detn\u00ed jednotka <strong>pop\u00ed\u0161e v&nbsp;p\u0159\u00edloze okolnosti poskytnut\u00ed dotace<\/strong>, zejm\u00e9na poskytovatele dotace, jej\u00ed \u00fa\u010del, v\u00fd\u0161i, riziko nespln\u011bn\u00ed dota\u010dn\u00edch podm\u00ednek atd.<\/p>\n<h3>Po pro\u00fa\u010dtov\u00e1n\u00ed dotace se cena majetku dostane pod hranici vykazov\u00e1n\u00ed dlouhodob\u00e9ho majetku<\/h3>\n<p>Pokud se z\u00fa\u010dtov\u00e1n\u00edm dotace sn\u00ed\u017e\u00ed po\u0159izovac\u00ed cena majetku pod limit stanoven\u00fd \u00fa\u010detn\u00ed jednotkou pro za\u0159azen\u00ed v\u011bci do dlouhodob\u00e9ho majetku, rozhodne \u00fa\u010detn\u00ed jednotka s p\u0159ihl\u00e9dnut\u00edm k principu v\u00fdznamnosti o:<\/p>\n<ul>\n<li>jej\u00edm ponech\u00e1n\u00ed v dan\u00e9 skupin\u011b a pokra\u010dov\u00e1n\u00ed v odpisov\u00e1n\u00ed nebo<\/li>\n<li>o vy\u0159azen\u00ed tohoto majetku z evidence dlouhodob\u00e9ho majetku, jednor\u00e1zov\u00e9m odeps\u00e1n\u00ed jeho z\u016fstatkov\u00e9 hodnoty a zachycen\u00ed na podrozvahov\u00e9m \u00fa\u010dtu (u tohoto bodu je pot\u0159eba zd\u016fraznit, \u017ee Interpretace I-27 a I-28 pova\u017euje za spr\u00e1vn\u00e9 za&nbsp;t\u00e9to situace majetek nevy\u0159azovat po celou dobu platnosti podm\u00ednek pro z\u00edsk\u00e1n\u00ed dotace).<\/li>\n<\/ul>\n<h3>Dotace vy\u0161\u0161\u00ed ne\u017e po\u0159izovac\u00ed cena dlouhodob\u00e9ho majetku<\/h3>\n<p>Pokud by byla dotace vy\u0161\u0161\u00ed ne\u017e po\u0159izovac\u00ed cena dlouhodob\u00e9ho majetku, je z\u00fa\u010dtov\u00e1na do ostatn\u00edch provozn\u00edch v\u00fdnos\u016f.<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\n<script type=\"text\/javascript\">\n    var smFormInterval = null;\n\n    jQuery(document).ready(function() {\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \n            e.preventDefault();\n\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\n            }\n            else\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\n            }*\/\n\n            return false;\n        });\n\n  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<p>\n                    Zadejte v\u00e1\u0161 e-mail a na\u0161e \u00fa\u010detn\u00ed a da\u0148ov\u00e9 tipy v\u00e1m budou chodit p\u0159\u00edmo do e-mailu.                    <a class=\"info\" title=\"E-maily v\u00e1m budou zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"N\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10648\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n<h3>\u00da\u010dtov\u00e1n\u00ed dotac\u00ed na \u00fahradu n\u00e1klad\u016f souvisej\u00edc\u00edch se z\u00e1sobami<\/h3>\n<p><strong>Dotace na provozn\u00ed n\u00e1klady nemaj\u00ed vliv na ocen\u011bn\u00ed v\u00fdrobk\u016f ani nedokon\u010den\u00e9 v\u00fdroby<\/strong>, kter\u00e9 jsou v\u00fdsledkem dotovan\u00e9 provozn\u00ed \u010dinnosti.<\/p>\n<p>Jestli\u017ee dojde k vynalo\u017een\u00ed n\u00e1klad\u016f v \u00fa\u010detn\u00edm obdob\u00ed, kter\u00e9 p\u0159edch\u00e1z\u00ed obdob\u00ed, ve kter\u00e9m vznikne n\u00e1rok na dotaci, pak se tyto n\u00e1klady \u010dasov\u011b nerozli\u0161uj\u00ed.<\/p>\n<p>Jestli\u017ee dojde k vynalo\u017een\u00ed n\u00e1klad\u016f v \u00fa\u010detn\u00edm obdob\u00ed, ve kter\u00e9m vznikne n\u00e1rok na dotaci, p\u0159i\u010dem\u017e v\u00fdroba nen\u00ed v tomto obdob\u00ed dokon\u010dena, je nedokon\u010den\u00e1 v\u00fdroba ocen\u011bna a zachycena na \u00fa\u010dtech z\u00e1sob bez vlivu dotace. P\u0159ijat\u00e1 dotace je v\u0161ak \u010dasov\u011b rozli\u0161ena do obdob\u00ed ukon\u010den\u00ed \u00fa\u010detn\u00edho p\u0159\u00edpadu.<\/p>\n<p>Jestli\u017ee byla dotace poskytnuta na po\u0159\u00edzen\u00ed z\u00e1sob, kter\u00e9 maj\u00ed b\u00fdt n\u00e1sledn\u011b p\u0159evedeny do dlouhodob\u00e9ho majetku (nap\u0159\u00edklad mlad\u00e1 zv\u00ed\u0159ata do z\u00e1kladn\u00edho st\u00e1da), ani\u017e by jejich p\u0159evod ovlivnil v\u00fdsledek hospoda\u0159en\u00ed, je p\u0159ijat\u00e1 dotace zachycena jako z\u00e1vazek a n\u00e1sledn\u011b, ve v\u011bcn\u00e9 a \u010dasov\u00e9 souvislosti s aktivac\u00ed, z\u00fa\u010dtov\u00e1na jako sn\u00ed\u017een\u00ed po\u0159izovac\u00ed ceny dlouhodob\u00e9ho majetku.<\/p>\n<h3>Speci\u00e1ln\u00ed okolnosti vr\u00e1cen\u00ed dotace<\/h3>\n<p>Pokud je \u00fa\u010detn\u00ed jednotka povinna vr\u00e1tit dotaci v \u010d\u00e1stce, kter\u00e1 se li\u0161\u00ed od jej\u00ed dosud nerozpu\u0161t\u011bn\u00e9 \u010d\u00e1stky na \u00fa\u010dtech \u010dasov\u00e9ho rozli\u0161en\u00ed (p\u0159\u00edpadn\u011b od \u010d\u00e1stky, o kterou byla p\u016fvodn\u011b sn\u00ed\u017eena po\u0159izovac\u00ed cena aktiva), je tento rozd\u00edl pova\u017eov\u00e1n za n\u00e1klad, resp. v\u00fdnos obdob\u00ed, ve kter\u00e9m do\u0161lo ke skute\u010dnostem, na z\u00e1klad\u011b kter\u00fdch bylo rozhodnuto o povinnosti vr\u00e1tit dotaci.<\/p>\n<p>Pokud by bylo \u00fa\u010detn\u00ed jednotce riziko vr\u00e1cen\u00ed dotace zn\u00e1mo ji\u017e v \u00fa\u010detn\u00edm obdob\u00ed, kter\u00e9 p\u0159edch\u00e1z\u00ed obdob\u00ed, ve kter\u00e9m nabylo rozhodnut\u00ed o (\u010d\u00e1ste\u010dn\u00e9m) vr\u00e1cen\u00ed dotace pr\u00e1vn\u00ed moci, je t\u0159eba <strong>vytvo\u0159it rezervu<\/strong> v odpov\u00eddaj\u00edc\u00ed v\u00fd\u0161i.<\/p>\n<h3>Dotace z&nbsp;\u00da\u0159adu pr\u00e1ce<\/h3>\n<p>P\u0159\u00edsp\u011bvky poskytovan\u00e9 \u00da\u0159ady pr\u00e1ce dle z\u00e1kona \u010d. 435\/2004 Sb. vznikaj\u00ed na z\u00e1klad\u011b dohody, ve kter\u00e9 je vyj\u00e1d\u0159en z\u00e1vazek \u00da\u0159adu pr\u00e1ce, a proto p\u0159i spln\u011bn\u00ed dohodnut\u00fdch podm\u00ednek mus\u00ed b\u00fdt <strong>\u00fa\u010dtov\u00e1no o pohled\u00e1vce do obdob\u00ed vzniku n\u00e1klad\u016f<\/strong>, kter\u00e9 jsou dotov\u00e1ny.<\/p>\n<h3>Z\u00e1kladn\u00ed informace k&nbsp;dotaci v&nbsp;ciz\u00ed m\u011bn\u011b<\/h3>\n<p>V p\u0159\u00edpad\u011b, \u017ee dotace byla p\u0159izn\u00e1na nebo poskytnuta v ciz\u00ed m\u011bn\u011b, pohled\u00e1vka na poskytnut\u00ed dotace je <strong>p\u0159epo\u010dtena kursem \u010cNB platn\u00fdm pro \u00fa\u010detn\u00ed jednotku<\/strong> v den uskute\u010dn\u011bn\u00ed \u00fa\u010detn\u00edho p\u0159\u00edpadu. P\u0159i p\u0159epo\u010dtu n\u00e1klad\u016f vynalo\u017een\u00fdch na dota\u010dn\u00ed tituly v ciz\u00edch m\u011bn\u00e1ch se postupuje v \u00fa\u010detnictv\u00ed standardn\u00edm zp\u016fsobem stanoven\u00fdm vyhl\u00e1\u0161kou a \u010cesk\u00fdmi \u00fa\u010detn\u00edmi standardy, a to i tehdy, kdy\u017e metodika p\u0159epo\u010dtu t\u011bchto n\u00e1klad\u016f pro \u00fa\u010dely jejich vyk\u00e1z\u00e1n\u00ed na dotovan\u00fd titul stanov\u00ed jin\u00fd postup. Dal\u0161\u00ed informace k&nbsp;dotac\u00edm v&nbsp;ciz\u00ed m\u011bn\u011b jsou uvedeny v&nbsp;Interpretaci I-22, kterou se bude zab\u00fdvat v&nbsp;dal\u0161\u00edm p\u0159\u00edsp\u011bvku.<\/p>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>O dataci \u00fa\u010dtujeme a\u017e v&nbsp;okam\u017eiku, kdy n\u00e1m na ni vznikne nezpochybniteln\u00fd pr\u00e1vn\u00ed n\u00e1rok. Dotace na \u00fahradu n\u00e1klad\u016f se \u00fa\u010dtuj\u00ed ve v\u011bt\u0161in\u011b p\u0159\u00edpad\u016f do v\u00fdnos\u016f, dotace na dlouhodob\u00fd majetek sni\u017euj\u00ed jeho po\u0159izovac\u00ed cenu. To jsou z\u00e1kladn\u00ed informace, kter\u00e9 zjist\u00edme z&nbsp;\u00fa\u010detn\u00ed legislativy. Slo\u017eit\u011bj\u0161\u00ed situace jsou \u0159e\u0161eny pouze v&nbsp;interpretac\u00edch N\u00e1rodn\u00ed \u00fa\u010detn\u00ed rady.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Co je pova\u017eov\u00e1no dle \u00fa\u010detn\u00ed legislativy za dotaci Dotace na r\u016fzn\u00e9 \u00fa\u010dely jsou b\u011b\u017enou sou\u010d\u00e1st\u00ed sv\u011bta podnik\u00e1n\u00ed, v&nbsp;\u00fa\u010detn\u00ed legislativ\u011b jim v\u0161ak nen\u00ed v\u011bnov\u00e1no mnoho pozornosti. &#8230;<\/p>\n","protected":false},"author":15,"featured_media":10649,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[6,35],"tags":[61,129,99,362],"class_list":["post-10648","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-dotace","tag-ucetni-zaverka","tag-ucetnictvi","tag-uctovani-zuctovacich-vztahu"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10648","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/15"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=10648"}],"version-history":[{"count":8,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10648\/revisions"}],"predecessor-version":[{"id":11073,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10648\/revisions\/11073"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/10649"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=10648"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=10648"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=10648"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}