{"id":11062,"date":"2023-05-17T11:23:12","date_gmt":"2023-05-17T09:23:12","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=11062"},"modified":"2023-11-28T14:48:57","modified_gmt":"2023-11-28T13:48:57","slug":"uctovani-dotaci-2-cast","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/uctovani-dotaci-2-cast\/","title":{"rendered":"\u00da\u010dtov\u00e1n\u00ed dotac\u00ed \u2013 2. \u010d\u00e1st"},"content":{"rendered":"<h2>\u00davodn\u00ed informace k dotac\u00edm<\/h2>\n<p>V\u00a0<a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/uctovani-dotaci-1-cast\/\">p\u0159edchoz\u00edm \u010dl\u00e1nku<\/a> jsme se v\u011bnovali informac\u00edm, kter\u00e9 jsou k\u00a0\u00fa\u010dtov\u00e1n\u00ed dotac\u00ed uveden\u00e9 v\u00a0\u00fa\u010detn\u00edch legislativ\u011b a <a href=\"http:\/\/nur.cz\/interpretace\/schvalene-interpretace\/i-14-a\/\">Interpretaci I-14<\/a>, ve kter\u00e9 se N\u00e1rodn\u00ed \u00fa\u010detn\u00ed rada bl\u00ed\u017ee zab\u00fdv\u00e1 okam\u017eikem vyk\u00e1z\u00e1n\u00ed n\u00e1roku na p\u0159ijet\u00ed nebo vr\u00e1cen\u00ed dotace. V\u00a0n\u00e1sleduj\u00edc\u00edm textu se budeme v\u011bnovat dal\u0161\u00edm t\u0159em interpretac\u00edm, kter\u00e9 N\u00e1rodn\u00ed \u00fa\u010detn\u00ed rada na t\u00e9ma dotac\u00ed vydala.<\/p>\n<h2>I-22 Dotace v\u00a0ciz\u00ed m\u011bn\u011b \u2013 z\u00e1kladn\u00ed pravidla<\/h2>\n<p>P\u0159i \u00fa\u010dtov\u00e1n\u00ed dotace doch\u00e1z\u00ed k\u00a0n\u011bkolika krok\u016fm.<\/p>\n<p>1. V\u00a0den, kdy \u00fa\u010detn\u00ed jednotce vznikne nezpochybniteln\u00fd n\u00e1rok na dotaci, za\u00fa\u010dtuje ostatn\u00ed pohled\u00e1vku za poskytovatelem dotace a z\u00e1vazek z\u00a0titulu pou\u017eit\u00ed dotace na stanoven\u00fd \u00fa\u010del.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><\/td>\n<td>CZK<\/td>\n<td>MD<\/td>\n<td>D<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Z\u00e1vazn\u00e9 rozhodnut\u00ed o poskytnut\u00ed dotace 1000 EUR, kurz 24 CZK\/EUR<\/td>\n<td>24\u00a0000<\/td>\n<td>378<\/td>\n<td>346<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>K datu uskute\u010dn\u011bn\u00ed \u00fa\u010detn\u00edho p\u0159\u00edpadu je \u010d\u00e1stka v\u00a0ciz\u00ed m\u011bn\u011b p\u0159epo\u010dten\u00e1 kurzem \u00fa\u010detn\u00ed jednotky stanoven\u00fdm ve vnit\u0159n\u00ed \u00fa\u010detn\u00ed sm\u011brnici (bude se postupovat jako u jak\u00e9koliv jin\u00e9 cizom\u011bnov\u00e9 pohled\u00e1vky, bli\u017e\u0161\u00ed informace ke kurzov\u00fdm p\u0159epo\u010dt\u016fm najdete <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-prepocet-cizi-meny-a-kurzove-rozdily\/\">v\u00a0tomto \u010dl\u00e1nku<\/a>).<\/p>\n<p>Korunov\u00e1 hodnota z\u00e1vazku z\u00a0titulu pou\u017eit\u00ed dotace (\u00fa\u010det 346) je kone\u010dn\u00e1 a nad\u00e1le se nijak neupravuje o zm\u011bny cizom\u011bnov\u00e9ho kurzu. Korunov\u00e9 vyj\u00e1d\u0159en\u00ed pohled\u00e1vky (\u00fa\u010det 378) se v\u0161ak d\u00e1le upravuje s ohledem na v\u00fdvoj cizom\u011bnov\u00e9ho kurzu, a to jak k rozvahov\u00e9mu dni (v p\u0159\u00edpad\u011b, \u017ee dotace dosud nebyla p\u0159ijata), tak p\u0159i p\u0159ijet\u00ed dotace, jak je uvedeno d\u00e1le.<\/p>\n<p>2. K\u00a0datu p\u0159ips\u00e1n\u00ed \u010d\u00e1stky v\u00a0ciz\u00ed m\u011bn\u011b na bankovn\u00ed \u00fa\u010det se provede op\u011bt p\u0159epo\u010det kurzem \u00fa\u010detn\u00ed jednotky platn\u00fdm v\u00a0tento den. Zm\u011bnil-li se v\u00a0mezidob\u00ed kurz, dojde p\u0159i \u00fahrad\u011b pohled\u00e1vky ke vzniku kurzov\u00e9ho rozd\u00edlu.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><\/td>\n<td>CZK<\/td>\n<td>MD<\/td>\n<td>D<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>P\u0159ips\u00e1n\u00ed dotace 1000 EUR na bankovn\u00ed \u00fa\u010det, kurz 23 CZK\/EUR<\/td>\n<td>23\u00a0000<\/td>\n<td>221<\/td>\n<td>378<\/td>\n<\/tr>\n<tr>\n<td>Kurzov\u00e1 ztr\u00e1ta<\/td>\n<td>1 000<\/td>\n<td>563<\/td>\n<td>378<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>3. Posledn\u00edm krokem je pou\u017eit\u00ed dotace na stanoven\u00fd \u00fa\u010del. V\u00a0tento okam\u017eik ji\u017e nedoch\u00e1z\u00ed k\u00a0\u017e\u00e1dn\u00e9mu kurzov\u00e9mu p\u0159epo\u010dtu. \u010c\u00e1stka bude stejn\u00e1, jak byla u z\u00e1vazku z\u00a0titulu pou\u017eit\u00ed dotace (\u00fa\u010det 346) p\u016fvodn\u011b vy\u010d\u00edslena v\u00a0kroku 1.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><\/td>\n<td>CZK<\/td>\n<td>MD<\/td>\n<td>D<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Pou\u017eit\u00ed dotace na \u00fahradu provozn\u00edch n\u00e1klad\u016f<\/td>\n<td>24 000<\/td>\n<td>346<\/td>\n<td>648<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>I-22 Dotace v\u00a0ciz\u00ed m\u011bn\u011b \u2013 speci\u00e1ln\u00ed situace<\/h2>\n<p>V\u00a0praxi m\u016f\u017ee doch\u00e1zet ke zm\u011bn\u011b ve v\u00fd\u0161i poskytnut\u00e9 dotace, p\u0159\u00edpadn\u011b k\u00a0povinnosti \u010d\u00e1st nebo celou dotaci vr\u00e1tit. V\u00a0n\u011bkter\u00fdch situac\u00edch m\u016f\u017ee doj\u00edt ke vzniku kurzov\u00e9ho rozd\u00edlu, v\u00a0jin\u00fdch nikoliv.<\/p>\n<p>Kurzov\u00fd rozd\u00edl nem\u016f\u017ee vzniknout v\u00a0t\u00e9to situaci:<\/p>\n<ul>\n<li>Obdr\u017een\u00e1 \u010d\u00e1stka v\u00a0ciz\u00ed m\u011bn\u011b se li\u0161\u00ed od p\u016fvodn\u011b za\u00fa\u010dtovan\u00e9ho n\u00e1roku v ciz\u00ed m\u011bn\u011b. Tento n\u00e1rok je pot\u0159eba opravit (sn\u00ed\u017eit nebo zv\u00fd\u0161it), p\u0159i oprav\u011b se v\u0161ak pou\u017eije p\u016fvodn\u00ed kurz, kter\u00fdm byl n\u00e1rok za\u00fa\u010dtov\u00e1n, proto nevznikne kurzov\u00fd rozd\u00edl.<\/li>\n<\/ul>\n<p>Kurzov\u00fd rozd\u00edl m\u016f\u017ee vzniknout v\u00a0t\u00e9to situaci:<\/p>\n<ul>\n<li>\u00da\u010detn\u00ed jednotka m\u00e1 povinnost vr\u00e1tit \u010d\u00e1st dotace\/celou dotaci. Z\u00e1vazek z titulu vr\u00e1cen\u00ed dotace se za\u00fa\u010dtuje kurzem \u00fa\u010detn\u00ed jednotky platn\u00fdm v den, kdy se o povinnosti vr\u00e1tit dotaci dozv\u011bd\u011bla. Bude-li se kurz pou\u017eit\u00fd p\u0159i prvotn\u00edm za\u00fa\u010dtov\u00e1n\u00ed dotace li\u0161it od kurzu p\u0159i vzniku z\u00e1vazku, vznikne p\u0159i za\u00fa\u010dtov\u00e1n\u00ed z\u00e1vazku z\u00a0titulu vr\u00e1cen\u00ed dotace kurzov\u00fd rozd\u00edl. N\u00e1sledn\u011b se bude s\u00a0t\u00edmto z\u00e1vazkem zach\u00e1zet jako s\u00a0jak\u00fdmkoliv jin\u00fdm cizom\u011bnov\u00fdm z\u00e1vazkem. M\u016f\u017ee tedy vzniknout kurzov\u00fd rozd\u00edl p\u0159i \u00fahrad\u011b tohoto z\u00e1vazku, p\u0159\u00edpadn\u011b k\u00a0rozvahov\u00e9mu dni.<\/li>\n<\/ul>\n<p>Podrobn\u00e9 informace k\u00a0dotac\u00edm v\u00a0ciz\u00ed m\u011bn\u011b najdete v\u00a0<a href=\"http:\/\/nur.cz\/interpretace\/schvalene-interpretace\/i-22-a\/\">Interpretaci I-22<\/a>.<\/p>\n<h2>I-27 N\u00e1sledn\u00e9 z\u00edsk\u00e1n\u00ed dotace na dlouhodob\u00fd majetek<\/h2>\n<p>Tato Interpretace je zam\u011b\u0159ena pouze na situace, kdy \u00fa\u010detn\u00ed jednotka m\u011bla od po\u010d\u00e1tku \u00famysl po\u0159\u00eddit dlouhodob\u00fd majetek za pomoci dotace, ale dotace byla obdr\u017eena a\u017e v n\u011bkter\u00e9m z\u00a0n\u00e1sleduj\u00edc\u00edch \u00fa\u010detn\u00edch obdob\u00ed po za\u0159azen\u00ed majetku do u\u017e\u00edv\u00e1n\u00ed. <strong>\u00da\u010detn\u00ed jednotka po\u017e\u00e1dala o dotaci<\/strong><strong>, n\u00e1rok na dotaci v\u0161ak nebyl pro\u00fa\u010dtov\u00e1n, a p\u0159i za\u0159azen\u00ed majetku do u\u017e\u00edv\u00e1n\u00ed nebyla po\u0159izovac\u00ed cena majetku o dotaci sn\u00ed\u017een\u00e1.<\/strong> \u00da\u010detn\u00ed jednotka mus\u00ed v\u00a0okam\u017eiku z\u00edsk\u00e1n\u00ed dotace posoudit, zda neza\u00fa\u010dtov\u00e1n\u00ed n\u00e1roku na dotaci v roce po\u0159\u00edzen\u00ed majetku bylo chybou, nebo nebylo. O n\u00e1roku na dotaci by m\u011bla \u00fa\u010detn\u00ed jednotka \u00fa\u010dtovat v\u00a0okam\u017eiku, kdy se dozv\u00ed, \u017ee n\u00e1rok je nezpochybniteln\u00fd.<\/p>\n<p>Mohou nastat tyto situace:<\/p>\n<ol>\n<li><strong>Pokud se jednalo o chybu<\/strong> (tzn. \u017ee \u00fa\u010detn\u00ed jednotka v\u011bd\u011bla, \u017ee m\u00e1 nezpochybniteln\u00fd n\u00e1rok na dotaci, ale nepro\u00fa\u010dtovala jej), pak je nutn\u00e9 chybu opravit retrospektivn\u011b (jako by tato chyba nikdy nenastala). Oprava se za\u00fa\u010dtuje v\u00a0obdob\u00ed p\u0159ijet\u00ed dotace jako sn\u00ed\u017een\u00ed po\u0159izovac\u00ed ceny dlouhodob\u00e9ho majetku a adekv\u00e1tn\u00ed sn\u00ed\u017een\u00ed opr\u00e1vek proti jin\u00e9mu v\u00fdsledku hospoda\u0159en\u00ed ve vlastn\u00edm kapit\u00e1lu. Z d\u016fvodu zaji\u0161t\u011bn\u00ed srovnatelnosti vykazovan\u00fdch \u00fadaj\u016f se uprav\u00ed v\u00a0rozvaze a v\u00fdkazu zisku a ztr\u00e1ty i relevantn\u00ed informace za minul\u00e9 obdob\u00ed. Problematice opravy chyb jsme se v\u011bnovali <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/oprava-ucetnich-chyb-bezneho-i-minuleho-obdobi\/\">v\u00a0tomto \u010dl\u00e1nku<\/a>, podrobn\u00e9 informace najdete tak\u00e9 v\u00a0<a href=\"http:\/\/nur.cz\/interpretace\/schvalene-interpretace\/i-29-a\/\" target=\"_blank\" rel=\"noopener\">Interpretaci I-29<\/a> a v\u00a0<a href=\"http:\/\/nur.cz\/interpretace\/schvalene-interpretace\/i-30-a\/\" target=\"_blank\" rel=\"noopener\">Interpretaci I-30<\/a>.<\/li>\n<li><strong>Pokud se nejednalo o chybu<\/strong> (tzn. \u00fa\u010detn\u00ed jednotce v\u00a0roce po\u0159\u00edzen\u00ed majetku nevznikl nezpochybniteln\u00fd n\u00e1rok, o kter\u00e9m m\u011bla \u00fa\u010dtovat), dopady p\u0159ijet\u00ed dotace se pro\u00fa\u010dtuj\u00ed jako operace b\u011b\u017en\u00e9ho obdob\u00ed. \u00da\u010detn\u00ed jednotka sn\u00ed\u017e\u00ed po\u0159izovac\u00ed cenu dlouhodob\u00e9ho majetku o p\u0159ijatou dotaci a z\u00e1rove\u0148 sn\u00ed\u017e\u00ed adekv\u00e1tn\u011b opr\u00e1vky na v\u00fd\u0161i, kter\u00e1 by byla, kdyby se odpisovalo ze sn\u00ed\u017een\u00e9 po\u0159izovac\u00ed ceny ji\u017e od okam\u017eiku po\u0159\u00edzen\u00ed majetku. Rozd\u00edl se pro\u00fa\u010dtuje do v\u00fdsledku b\u011b\u017en\u00e9ho obdob\u00ed jako sn\u00ed\u017een\u00ed provozn\u00edch n\u00e1klad\u016f (odpis\u016f). Majetek se od tohoto okam\u017eiku nad\u00e1le odpisuje ze sn\u00ed\u017een\u00e9 po\u0159izovac\u00ed ceny. Pokud by byla \u010d\u00e1stka dotace vy\u0161\u0161\u00ed ne\u017e z\u016fstatkov\u00e1 cena majetku, tak se \u010d\u00e1stka, o kterou dotace p\u0159ev\u00fd\u0161\u00ed z\u016fstatkovou cenu majetku pro\u00fa\u010dtuje do v\u00fdnos\u016f.<\/li>\n<\/ol>\n<p>V d\u016fsledku pro\u00fa\u010dtov\u00e1n\u00ed dotace m\u016f\u017ee doj\u00edt k situaci, kdy <strong>v\u00fdsledn\u00e1 po\u0159izovac\u00ed cena\u00a0<\/strong><strong>poklesne pod limit pro za\u0159azen\u00ed do dlouhodob\u00e9ho majetku<\/strong> stanoven\u00fd \u00fa\u010detn\u00ed jednotkou. Tato skute\u010dnost v\u0161ak nen\u00ed d\u016fvodem k vy\u0159azen\u00ed aktiva z dlouhodob\u00e9ho majetku. Majetek bude sou\u010d\u00e1st\u00ed dlouhodob\u00e9ho majetku po celou dobu platnosti podm\u00ednek dotace a vy\u0159azen m\u016f\u017ee b\u00fdt a\u017e po jejich vypr\u0161en\u00ed.<\/p>\n<p>Podstatu n\u00e1sledn\u00e9ho z\u00edsk\u00e1n\u00ed dotace, zp\u016fsob jej\u00edho \u0159e\u0161en\u00ed a dopady na \u00fa\u010detn\u00ed v\u00fdkazy pop\u00ed\u0161e\u00a0\u00fa\u010detn\u00ed jednotka <strong>v samostatn\u00e9m koment\u00e1\u0159i v p\u0159\u00edloze <\/strong>v \u00fa\u010detn\u00ed z\u00e1v\u011brce. Podrobn\u00e9 informace k\u00a0v\u00fd\u0161e popsan\u00e9 problematice najdete v\u00a0<a href=\"http:\/\/nur.cz\/wp-content\/uploads\/2020\/10\/I-27_updated.pdf\" target=\"_blank\" rel=\"noopener\">Interpretaci I-27<\/a>.<\/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        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\n            e.preventDefault();\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\n            e.preventDefault();\n            \n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\n\n            if (email.length == 0)\n            {\n                alert(\"Pros\u00edm zadejte v\u00e1\u0161 e-mail.\");\n                return false;\n            }\n            if (!shortcodeSmartmailingForm_validateEmail(email))\n            {\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\n                return false;\n            }\n\n            jQuery.ajax({\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\n                type: \"POST\",\n                dataType: \"text\",\n                cache: false,\n                data: {\n                    \"email\": email,\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n            });\n\n            return false;\n        });\n    });\n\n    function shortcodeSmartmailingForm_validateEmail(email)\n    {\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\n        return re.test(email);\n    }\n<\/script>\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11062\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <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=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11062\">\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<h2>I-28 N\u00e1sledn\u00e9 vr\u00e1cen\u00ed dotace na dlouhodob\u00fd majetek<\/h2>\n<p>Tato interpretace je zam\u011b\u0159ena na situace, kdy \u00fa\u010detn\u00ed jednotka v dan\u00e9m \u00fa\u010detn\u00edm obdob\u00ed po\u0159\u00eddila dlouhodob\u00fd majetek a <strong>za\u0159adila jej do pou\u017e\u00edv\u00e1n\u00ed v po\u0159izovac\u00ed cen\u011b sn\u00ed\u017een\u00e9 o dotaci<\/strong>. V d\u016fsledku poru\u0161en\u00ed podm\u00ednek m\u00e1 v\u0161ak \u00fa\u010detn\u00ed jednotka v n\u011bkter\u00e9m z\u00a0obdob\u00ed n\u00e1sleduj\u00edc\u00edch po po\u0159\u00edzen\u00ed majetku <strong>povinnost dotaci vr\u00e1tit<\/strong>.<\/p>\n<p>Pokud \u00fa\u010detn\u00ed jednotce vznikne (po sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky za minul\u00e9 \u00fa\u010detn\u00ed obdob\u00ed) povinnost vr\u00e1tit \u010d\u00e1st nebo celou dotaci, je d\u016fle\u017eit\u00e9, aby \u00fa\u010detn\u00ed jednotka prok\u00e1zala, kdy se o takov\u00e9 povinnosti dozv\u011bd\u011bla (tzn. kdy m\u011bla z\u00e1vazek z\u00a0titulu vr\u00e1cen\u00ed dotace pro\u00fa\u010dtovat). Mohou nastat tyto situace:<\/p>\n<ol>\n<li><strong>\u00da\u010detn\u00ed jednotka nem\u016f\u017ee prok\u00e1zat, \u017ee se o povinnosti vr\u00e1tit dotaci dozv\u011bd\u011bla a\u017e po sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky za obdob\u00ed, ve kter\u00e9m byla dotace obdr\u017eena<\/strong>. Nepro\u00fa\u010dtov\u00e1n\u00ed z\u00e1vazku do p\u0159edchoz\u00edho \u00fa\u010detn\u00edho obdob\u00ed je pova\u017eov\u00e1no za \u00fa\u010detn\u00ed chybu, a je pot\u0159eba ji opravit retrospektivn\u011b (tak jako by chyba nikdy nenastala). Problematice opravy chyb jsme se v\u011bnovali <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/oprava-ucetnich-chyb-bezneho-i-minuleho-obdobi\/\">v\u00a0tomto \u010dl\u00e1nku<\/a>. V\u00a0\u00favahu je pot\u0159eba vz\u00edt tak\u00e9 opravu srovnateln\u00fdch \u00fadaj\u016f. Podrobn\u00e9 informace najdete tak\u00e9 v\u00a0<a href=\"http:\/\/nur.cz\/interpretace\/schvalene-interpretace\/i-29-a\/\" target=\"_blank\" rel=\"noopener\">Interpretaci I-29<\/a> a v\u00a0<a href=\"http:\/\/nur.cz\/interpretace\/schvalene-interpretace\/i-30-a\/\" target=\"_blank\" rel=\"noopener\">Interpretaci I-30<\/a>.<\/li>\n<li><strong>\u00da\u010detn\u00ed jednotka m\u016f\u017ee prok\u00e1zat, \u017ee se o povinnosti vr\u00e1tit dotaci dozv\u011bd\u011bla a\u017e po sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky za obdob\u00ed, ve kter\u00e9m byla dotace obdr\u017eena.<\/strong> V\u00a0takov\u00e9m p\u0159\u00edpadn\u011b se nejedn\u00e1 se o \u00fa\u010detn\u00ed chybu, a z\u00e1vazek z\u00a0titulu vr\u00e1cen\u00ed dotace se pro\u00fa\u010dtuje jako operace b\u011b\u017en\u00e9ho obdob\u00ed.<\/li>\n<\/ol>\n<p>Bez ohledu na to, zda je n\u00e1sledn\u00e9 vr\u00e1cen\u00ed dotace klasifikov\u00e1no jako oprava chyby nebo operace b\u011b\u017en\u00e9ho obdob\u00ed, <strong>mus\u00ed \u00fa\u010detn\u00ed jednotka v d\u016fsledku vr\u00e1cen\u00ed dotace upravit po\u0159izovac\u00ed cenu a opr\u00e1vky <\/strong>majetku nakoupen\u00e9ho z dotace tak, aby po t\u00e9to \u00faprav\u011b byly ve v\u00fd\u0161i, ve kter\u00e9 by byly vyk\u00e1z\u00e1ny v p\u0159\u00edpad\u011b, \u017ee by dotace nikdy nebyla p\u0159ijata.<\/p>\n<p>Podstatu n\u00e1sledn\u00e9ho vr\u00e1cen\u00ed dotace, zp\u016fsob jej\u00edho \u0159e\u0161en\u00ed a dopady na \u00fa\u010detn\u00ed v\u00fdkazy pop\u00ed\u0161e \u00fa\u010detn\u00ed jednotka <strong>v samostatn\u00e9m koment\u00e1\u0159i v p\u0159\u00edloze <\/strong>v \u00fa\u010detn\u00ed z\u00e1v\u011brce. Podrobn\u00e9 informace k\u00a0v\u00fd\u0161e popsan\u00e9 problematice najdete v\u00a0<a href=\"http:\/\/nur.cz\/wp-content\/uploads\/2020\/10\/I-28_updated.pdf\" target=\"_blank\" rel=\"noopener\">Interpretaci I-28<\/a>.<\/p>\n<h2>Z\u00e1v\u011br<\/h2>\n<p><strong>Dotaci v\u00a0ciz\u00ed m\u011bn\u011b mus\u00edme k\u00a0datu, kdy n\u00e1m vznikl nezpochybniteln\u00fd n\u00e1rok na jej\u00ed \u010derp\u00e1n\u00ed, p\u0159epo\u010d\u00edst na koruny kurzem stanoven\u00fdm ve vnit\u0159n\u00edm p\u0159edpisu \u00fa\u010detn\u00ed jednotky. P\u0159i pou\u017eit\u00ed dotace na stanoven\u00fd \u00fa\u010del ji\u017e k\u00a0dal\u0161\u00edmu kurzov\u00e9mu p\u0159epo\u010dtu nedoch\u00e1z\u00ed, podrobn\u00e9 informace najdeme v\u00a0Interpretaci I-22. D\u016fle\u017eit\u00fdm zdrojem informac\u00ed p\u0159i \u00fa\u010dtov\u00e1n\u00ed dotac\u00ed jsou tak\u00e9 Interpretace I-27 a Interpretace I-28, kter\u00e9 se zab\u00fdvaj\u00ed n\u00e1sledn\u00fdm z\u00edsk\u00e1n\u00edm\/vr\u00e1cen\u00edm dotace.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00davodn\u00ed informace k dotac\u00edm V\u00a0p\u0159edchoz\u00edm \u010dl\u00e1nku jsme se v\u011bnovali informac\u00edm, kter\u00e9 jsou k\u00a0\u00fa\u010dtov\u00e1n\u00ed dotac\u00ed uveden\u00e9 v\u00a0\u00fa\u010detn\u00edch legislativ\u011b a Interpretaci I-14, ve kter\u00e9 se N\u00e1rodn\u00ed \u00fa\u010detn\u00ed &#8230;<\/p>\n","protected":false},"author":15,"featured_media":11063,"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-11062","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\/11062","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=11062"}],"version-history":[{"count":6,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11062\/revisions"}],"predecessor-version":[{"id":11072,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11062\/revisions\/11072"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/11063"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=11062"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=11062"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=11062"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}