{"id":14752,"date":"2024-06-05T20:04:19","date_gmt":"2024-06-05T18:04:19","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=14752"},"modified":"2025-07-31T21:30:27","modified_gmt":"2025-07-31T19:30:27","slug":"jak-uctovat-o-snizeni-zakladniho-kapitalu","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-o-snizeni-zakladniho-kapitalu\/","title":{"rendered":"Jak \u00fa\u010dtovat o sn\u00ed\u017een\u00ed z\u00e1kladn\u00edho kapit\u00e1lu?"},"content":{"rendered":"<p>Zvy\u0161ov\u00e1n\u00ed z\u00e1kladn\u00edho kapit\u00e1lu m\u016f\u017ee b\u00fdt realizov\u00e1no nap\u0159\u00edklad t\u011bmito zp\u016fsoby:<\/p>\n<ul>\n<li>ups\u00e1n\u00edm nov\u00fdch vklad\u016f, resp. akci\u00ed,<\/li>\n<li>z\u00a0vlastn\u00edch zdroj\u016f obchodn\u00ed korporace,<\/li>\n<li>kapitalizac\u00ed dluhu.<\/li>\n<\/ul>\n<p>Sni\u017eov\u00e1n\u00ed z\u00e1kladn\u00edho kapit\u00e1lu m\u016f\u017ee b\u00fdt realizov\u00e1no nap\u0159\u00edklad t\u011bmito zp\u016fsoby:<\/p>\n<ul>\n<li>\u00fahradou ztr\u00e1ty,<\/li>\n<li>zru\u0161en\u00edm vykoupen\u00e9ho vlastn\u00edho obchodn\u00edho pod\u00edlu (ve spole\u010dnosti s\u00a0ru\u010den\u00edm omezen\u00fdm), resp. vzet\u00edm akci\u00ed z\u00a0ob\u011bhu (v akciov\u00e9 spole\u010dnosti),<\/li>\n<li>v\u00a0p\u0159\u00edpad\u011b nesplacen\u00e9ho upsan\u00e9ho vkladu.<\/li>\n<\/ul>\n<p>Tento \u010dl\u00e1nek bude v\u011bnov\u00e1n problematice <strong>sni\u017eov\u00e1n\u00ed z\u00e1kladn\u00edho kapit\u00e1lu<\/strong>.<\/p>\n<h2>\u00da\u010dtov\u00e1n\u00ed o sn\u00ed\u017een\u00ed kapit\u00e1lu \u00fahradou ztr\u00e1ty<\/h2>\n<p>Rozhodnut\u00ed valn\u00e9 hromady o \u00fahrad\u011b ztr\u00e1ty sn\u00ed\u017een\u00edm z\u00e1kladn\u00edho kapit\u00e1lu se za\u00fa\u010dtuje na vrub (MD) \u00fa\u010dtov\u00e9 skupiny 43 \u2013 V\u00fdsledek hospoda\u0159en\u00ed, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 429 \u2013 Neuhrazen\u00e1 ztr\u00e1ta minul\u00fdch let, nebo 431 \u2013 V\u00fdsledek hospoda\u0159en\u00ed ve schvalovac\u00edm \u0159\u00edzen\u00ed a ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 skupiny 41 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l a kapit\u00e1lov\u00e9 fondy, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 419 \u2013 Zm\u011bny z\u00e1kladn\u00edho kapit\u00e1lu.<\/p>\n<p>Z\u00e1pis o sn\u00ed\u017een\u00ed z\u00e1kladn\u00edho kapit\u00e1lu v\u00a0obchodn\u00edm rejst\u0159\u00edku se zachyt\u00ed na vrub (MD) \u00fa\u010dtov\u00e9 skupiny 41 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l a kapit\u00e1lov\u00e9 fondy, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 419 \u2013 Zm\u011bny z\u00e1kladn\u00edho kapit\u00e1lu a ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 skupiny 41 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l a kapit\u00e1lov\u00e9 fondy, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 411 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l.<\/p>\n<h3>Praktick\u00fd p\u0159\u00edklad<\/h3>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>\u00da\u010detn\u00ed doklad<\/strong><\/td>\n<td><strong>Text<\/strong><\/td>\n<td><strong>\u010c\u00e1stka<\/strong><\/td>\n<td><strong>MD<\/strong><\/td>\n<td><strong>D<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>\u00dahrada ztr\u00e1ty minul\u00fdch let sn\u00ed\u017een\u00edm z\u00e1kladn\u00edho kapit\u00e1lu<\/td>\n<td>K\u010d 100.000,&#8211;<\/td>\n<td>419<\/td>\n<td>431<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Z\u00e1pis sn\u00ed\u017een\u00ed z\u00e1kladn\u00edho kapit\u00e1lu do obchodn\u00edho rejst\u0159\u00edku<\/td>\n<td>K\u010d 100.000,&#8211;<\/td>\n<td>411<\/td>\n<td>419<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u00da\u010dtov\u00e1n\u00ed zru\u0161en\u00edm vykoupen\u00e9ho vlastn\u00edho obchodn\u00edho pod\u00edlu (ve spole\u010dnosti s\u00a0ru\u010den\u00edm omezen\u00fdm), resp. vzet\u00edm akci\u00ed z\u00a0ob\u011bhu (v akciov\u00e9 spole\u010dnosti)<\/h2>\n<p>Vykoupen\u00e9 akcie nebo obchodn\u00ed pod\u00edly se zachyt\u00ed na vrub (MD) \u00fa\u010dtov\u00e9 skupiny 25 \u2013 Kr\u00e1tkodob\u00fd finan\u010dn\u00ed majetek, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 252 \u2013 Vlastn\u00ed akcie a pod\u00edly a ve prosp\u011bch (D) rozvahov\u00fdch \u00fa\u010dt\u016f pasivn\u00edch (dluh\u016f), p\u0159\u00edpadn\u011b pen\u011b\u017en\u00edch prost\u0159edk\u016f.<\/p>\n<p>Z\u00e1pis o sn\u00ed\u017een\u00ed z\u00e1kladn\u00edho kapit\u00e1lu v\u00a0obchodn\u00edm rejst\u0159\u00edku se za\u00fa\u010dtuje na vrub (MD) \u00fa\u010dtov\u00e9 skupiny 41 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l a kapit\u00e1lov\u00e9 fondy, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 411 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l a ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 skupiny 41 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l a kapit\u00e1lov\u00e9 fondy, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 419 \u2013 Zm\u011bny z\u00e1kladn\u00edho kapit\u00e1lu.<\/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\/14752\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Z\u00edskejte praktick\u00e9 tipy, jak \u00fa\u010dtovat            <\/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=\"S0\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14752\">\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<p>Po z\u00e1pisu sn\u00ed\u017een\u00ed z\u00e1kladn\u00edho kapit\u00e1lu do obchodn\u00edho rejst\u0159\u00edku se zachyt\u00ed sn\u00ed\u017een\u00ed vlastn\u00edch akci\u00ed nebo obchodn\u00edho pod\u00edlu na vrub (MD) \u00fa\u010dtov\u00e9 skupiny 41 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l a kapit\u00e1lov\u00e9 fondy, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 419 \u2013 Zm\u011bny z\u00e1kladn\u00edho kapit\u00e1lu, a to ve v\u00fd\u0161i jmenovit\u00e9 hodnoty zm\u011bn\u011bn\u00e9ho z\u00e1kladn\u00edho kapit\u00e1lu a ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 skupiny 25 \u2013 Kr\u00e1tkodob\u00fd finan\u010dn\u00ed majetek, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 252 \u2013 Vlastn\u00ed akcie a pod\u00edly. Rozd\u00edl mezi po\u0159izovac\u00ed cenou vlastn\u00edch akci\u00ed nebo vlastn\u00edho obchodn\u00edho pod\u00edlu a jejich jmenovitou hodnotou, o kterou byl sn\u00ed\u017een z\u00e1kladn\u00ed kapit\u00e1l, se za\u00fa\u010dtuje na vrub (MD) nebo ve prosp\u011bch (D) \u00fa\u010dtu vlastn\u00edho kapit\u00e1lu dle rozhodnut\u00ed valn\u00e9 hromady.<\/p>\n<h3>Praktick\u00fd p\u0159\u00edklad<\/h3>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>\u00da\u010detn\u00ed doklad<\/strong><\/td>\n<td><strong>Text<\/strong><\/td>\n<td><strong>\u010c\u00e1stka<\/strong><\/td>\n<td><strong>MD<\/strong><\/td>\n<td><strong>D<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>N\u00e1kup vlastn\u00edch akci\u00ed v\u00a0po\u0159izovac\u00ed cen\u011b<\/td>\n<td>K\u010d 250.000,&#8211;<\/td>\n<td>252<\/td>\n<td>379<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Z\u00e1pis sn\u00ed\u017een\u00ed z\u00e1kladn\u00edho kapit\u00e1lu do obchodn\u00edho rejst\u0159\u00edku ve jmenovit\u00e9 hodnot\u011b akci\u00ed<\/td>\n<td>K\u010d 200.000,&#8211;<\/td>\n<td>411<\/td>\n<td>419<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Likvidace vlastn\u00edch akci\u00ed<\/p>\n<p>a) Jmenovit\u00e1 hodnota<\/p>\n<p>b) Rozd\u00edl<\/td>\n<td>K\u010d 200.000,&#8211;<\/p>\n<p>K\u010d 50.000,&#8211;<\/td>\n<td>419<\/p>\n<p>428<\/td>\n<td>252<\/p>\n<p>252<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>V\u00a0p\u0159\u00edpad\u011b nesplacen\u00e9ho upsan\u00e9ho vkladu<\/h2>\n<p>Rozhodnut\u00ed valn\u00e9 hromady o sn\u00ed\u017een\u00ed z\u00e1kladn\u00edho kapit\u00e1lu p\u0159i nesplacen\u00e9m vkladu, tj. upu\u0161t\u011bn\u00ed od vyd\u00e1n\u00ed nov\u00fdch akci\u00ed (obchodn\u00edch pod\u00edl\u016f), se za\u00fa\u010dtuje na vrub (MD) \u00fa\u010dtov\u00e9 skupiny 41 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l a kapit\u00e1lov\u00e9 fondy, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 419 \u2013 Zm\u011bny z\u00e1kladn\u00edho kapit\u00e1lu a ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 skupiny 35 \u2013 Pohled\u00e1vky za spole\u010dn\u00edky, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 353 \u2013 Pohled\u00e1vky za upsan\u00fd z\u00e1kladn\u00ed kapit\u00e1l.<\/p>\n<p>Z\u00e1pis o sn\u00ed\u017een\u00ed z\u00e1kladn\u00edho kapit\u00e1lu v\u00a0obchodn\u00edm rejst\u0159\u00edku se zachyt\u00ed na vrub (MD) \u00fa\u010dtov\u00e9 skupiny 41 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l a kapit\u00e1lov\u00e9 fondy, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 411 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l a ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 skupiny 41 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l a kapit\u00e1lov\u00e9 fondy, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010det 419 \u2013 Zm\u011bny z\u00e1kladn\u00edho kapit\u00e1lu<\/p>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakce\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vyzkou\u0161ejte si zdarma \u00fa\u010detn\u00ed program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u016f\u017eete snadno <strong>v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a&nbsp;evidovat sklad<\/strong> pro kamenn\u00fd i&nbsp;online prodej.\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cenik-s3\/vyzkouset-money-s3-start\/\" class=\"c-btn--large\">St\u00e1hnout zku\u0161ebn\u00ed verzi<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n<h3>Praktick\u00fd p\u0159\u00edklad<\/h3>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>\u00da\u010detn\u00ed doklad<\/strong><\/td>\n<td><strong>Text<\/strong><\/td>\n<td><strong>\u010c\u00e1stka<\/strong><\/td>\n<td><strong>MD<\/strong><\/td>\n<td><strong>D<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Sn\u00ed\u017een\u00ed z\u00e1kladn\u00edho kapit\u00e1lu rozhodnut\u00edm valn\u00e9 hromady<\/td>\n<td>K\u010d 100.000,&#8211;<\/td>\n<td>419<\/td>\n<td>353<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Z\u00e1pis sn\u00ed\u017een\u00ed z\u00e1kladn\u00edho kapit\u00e1lu do obchodn\u00edho rejst\u0159\u00edku<\/td>\n<td>K\u010d 100.000,&#8211;<\/td>\n<td>411<\/td>\n<td>419<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<figure id=\"attachment_14753\" aria-describedby=\"caption-attachment-14753\" style=\"width: 718px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-14753\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/06\/s3-interni-doklad.jpg\" alt=\"\u00dahrada ztr\u00e1ty minul\u00fdch let sn\u00ed\u017een\u00edm z\u00e1kladn\u00edho kapit\u00e1lu pomoc\u00ed Intern\u00edho dokladu (Vnit\u0159n\u00edho \u00fa\u010detn\u00edho dokladu).\" width=\"718\" height=\"643\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/06\/s3-interni-doklad.jpg 718w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/06\/s3-interni-doklad-300x269.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/06\/s3-interni-doklad-150x134.jpg 150w\" sizes=\"auto, (max-width: 718px) 100vw, 718px\" \/><figcaption id=\"caption-attachment-14753\" class=\"wp-caption-text\">\u00dahrada ztr\u00e1ty minul\u00fdch let sn\u00ed\u017een\u00edm z\u00e1kladn\u00edho kapit\u00e1lu pomoc\u00ed Intern\u00edho dokladu (Vnit\u0159n\u00edho \u00fa\u010detn\u00edho dokladu).<\/figcaption><\/figure>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>Mezi z\u00e1kladn\u00ed formy sni\u017eov\u00e1n\u00ed z\u00e1kladn\u00edho kapit\u00e1lu pat\u0159\u00ed nap\u0159\u00edklad \u00fahrada ztr\u00e1ty, zru\u0161en\u00ed vykoupen\u00e9ho vlastn\u00edho obchodn\u00edho pod\u00edlu (ve spole\u010dnosti s\u00a0ru\u010den\u00edm omezen\u00fdm), resp. vzet\u00edm akci\u00ed z\u00a0ob\u011bhu (v akciov\u00e9 spole\u010dnosti) nebo v\u00a0p\u0159\u00edpad\u011b nesplacen\u00e9ho upsan\u00e9ho vkladu. O zm\u011bn\u00e1ch z\u00e1kladn\u00edho kapit\u00e1lu se \u00fa\u010dtuje v\u00a0\u00fa\u010dtov\u00e9 skupin\u011b 41 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l a kapit\u00e1lov\u00e9 fondy, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010dtu 419 \u2013 Zm\u011bny z\u00e1kladn\u00edho kapit\u00e1lu (z\u00e1kladn\u00ed kapit\u00e1l nezapsan\u00fd v\u00a0obchodn\u00edm rejst\u0159\u00edku). Po z\u00e1pisu zm\u011bny z\u00e1kladn\u00edho kapit\u00e1lu do obchodn\u00edho rejst\u0159\u00edku se zm\u011bna zachyt\u00ed v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010dtu 411 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Zvy\u0161ov\u00e1n\u00ed z\u00e1kladn\u00edho kapit\u00e1lu m\u016f\u017ee b\u00fdt realizov\u00e1no nap\u0159\u00edklad t\u011bmito zp\u016fsoby: ups\u00e1n\u00edm nov\u00fdch vklad\u016f, resp. akci\u00ed, z\u00a0vlastn\u00edch zdroj\u016f obchodn\u00ed korporace, kapitalizac\u00ed dluhu. Sni\u017eov\u00e1n\u00ed z\u00e1kladn\u00edho kapit\u00e1lu m\u016f\u017ee b\u00fdt &#8230;<\/p>\n","protected":false},"author":12,"featured_media":14754,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[360],"tags":[58,400,218,404,401,332],"class_list":["post-14752","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jak-uctovat","tag-money-s3","tag-ucetni-pojmy","tag-ucetni-program","tag-uctovani-na-kapitalovych-uctech-a-o-dlouhodobych-zavazcich","tag-ucty-a-jejich-specifika","tag-vedeni-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14752","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\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=14752"}],"version-history":[{"count":9,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14752\/revisions"}],"predecessor-version":[{"id":17709,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14752\/revisions\/17709"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14754"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14752"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14752"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14752"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}