{"id":18702,"date":"2026-03-24T07:00:00","date_gmt":"2026-03-24T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=18702"},"modified":"2026-03-13T18:49:52","modified_gmt":"2026-03-13T17:49:52","slug":"vybrane-novinky-u-dane-z-prijmu-pravnickych-osob-v-roce-2026","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/vybrane-novinky-u-dane-z-prijmu-pravnickych-osob-v-roce-2026\/","title":{"rendered":"Vybran\u00e9 novinky u dan\u011b z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob v roce 2026"},"content":{"rendered":"<h2>Zm\u011bny v\u00a0oblasti da\u0148ov\u00fdch opravn\u00fdch polo\u017eek k \u201ebagateln\u00edm\u201c pohled\u00e1vk\u00e1m dle \u00a7 8c z\u00e1kona o rezerv\u00e1ch<\/h2>\n<p>P\u0159i tvorb\u011b opravn\u00fdch polo\u017eek k\u00a0pohled\u00e1vk\u00e1m v\u00a0d\u016fsledku p\u0159echodn\u00e9ho sn\u00ed\u017een\u00ed jejich hodnoty (rizikov\u00e9, pochybn\u00e9, nedobytn\u00e9 pohled\u00e1vky) prim\u00e1rn\u011b respektujeme \u00fa\u010detn\u00ed p\u0159edpisy. P\u0159i spln\u011bn\u00ed podm\u00ednek dle ZDP a ZoR lze tvorbu opravn\u00fdch polo\u017eek k\u00a0pohled\u00e1vk\u00e1m poj\u00edmat jako da\u0148ov\u011b uznateln\u00fd n\u00e1klad. Mezi obecn\u00e9 podm\u00ednky pro da\u0148ovou tvorbu opravn\u00fdch polo\u017eek k pohled\u00e1vk\u00e1m, kter\u00e9 je nutn\u00e9 splnit, pat\u0159\u00ed p\u0159edev\u0161\u00edm vymezen\u00ed pohled\u00e1vek s\u00a0potenci\u00e1ln\u00ed da\u0148ovou tvorbou opravn\u00fdch polo\u017eek (pohled\u00e1vka vlastn\u00ed v\u00fdnosov\u00e1 da\u0148ov\u00e1 nebo pohled\u00e1vka nabyt\u00e1 \u00faplatn\u00fdm postoupen\u00edm, pokud byla uhrazena kupn\u00ed cena), pohled\u00e1vky jsou spr\u00e1vn\u011b ocen\u011bny, dlu\u017en\u00edk a v\u011b\u0159itel nejsou spojen\u00fdmi osobami dle \u00a7 23 odst. 7 ZDP, pohled\u00e1vka je neproml\u010den\u00e1, do\u0161lo k\u00a0z\u00e1po\u010dtu pohled\u00e1vek a dluh\u016f s\u00a0dlu\u017en\u00edkem.<\/p>\n<p>Pokud p\u0159istupuje \u00fa\u010detn\u00ed jednotka k\u00a0da\u0148ov\u00e9 tvorb\u011b opravn\u00fdch polo\u017eek dle ZDP, kter\u00fd odkazuje na spln\u011bn\u00ed podm\u00ednek dle ZoR, je nutn\u00e9 rozli\u0161it titul pro tvorbu da\u0148ov\u00e9 opravn\u00e9 polo\u017eky k\u00a0pohled\u00e1vce. Mezi hlavn\u00ed situace pat\u0159\u00ed da\u0148ov\u00e1 opravn\u00e1 polo\u017eka dle \u00a7 8 ZoR (insolven\u010dn\u00ed pohled\u00e1vky), \u00a7 8a (\u201e\u010dasov\u00e9\u201c opravn\u00e9 polo\u017eky) a \u00a7 8c (\u201ebagateln\u00ed\u201c pohled\u00e1vky). Pr\u00e1v\u011b u posledn\u00ed jmenovan\u00e9 skupiny opravn\u00fdch polo\u017eek doch\u00e1z\u00ed od roku 2026 ke zm\u011bn\u00e1m.<\/p>\n<p>Dle \u00a7 8c ZoR m\u016f\u017ee poplatn\u00edk v\u00a0obdob\u00ed, za kter\u00e9 se pod\u00e1v\u00e1 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, vytvo\u0159it opravnou polo\u017eku a\u017e do v\u00fd\u0161e 100 % neuhrazen\u00e9 rozvahov\u00e9 hodnoty pohled\u00e1vky bez p\u0159\u00edslu\u0161enstv\u00ed pouze v\u00a0p\u0159\u00edpad\u011b, \u017ee:<\/p>\n<ol>\n<li>se nejedn\u00e1 o pohled\u00e1vku vymezenou v \u00a7 8a odst. 3 ZoR (Opravn\u00e9 polo\u017eky nelze uplatnit u pohled\u00e1vek ji\u017e odepsan\u00fdch na vrub v\u00fdsledku hospoda\u0159en\u00ed a d\u00e1le u pohled\u00e1vek vznikl\u00fdch za \u010dleny obchodn\u00ed korporace za upsan\u00fd vlastn\u00ed kapit\u00e1l, mezi spojen\u00fdmi osobami vymezen\u00fdmi v\u00a0ZDP),<\/li>\n<li>rozvahov\u00e1 hodnota pohled\u00e1vky bez p\u0159\u00edslu\u0161enstv\u00ed v\u00a0okam\u017eiku jej\u00edho vzniku nep\u0159es\u00e1hne \u010d\u00e1stku 50 000\u00a0K\u010d (zm\u011bna od roku 2026),<\/li>\n<li>od konce sjednan\u00e9 doby splatnosti pohled\u00e1vky uplynulo nejm\u00e9n\u011b 12 m\u011bs\u00edc\u016f, a<\/li>\n<li>celkov\u00e1 hodnota pohled\u00e1vek bez p\u0159\u00edslu\u0161enstv\u00ed vznikl\u00fdch v\u016f\u010di t\u00e9mu\u017e dlu\u017en\u00edkovi, u nich\u017e uplat\u0148uje postup podle tohoto ustanoven\u00ed, nep\u0159es\u00e1hne za obdob\u00ed, za kter\u00e9 se pod\u00e1v\u00e1 da\u0148ov\u00e9 p\u0159izn\u00e1n\u00ed, \u010d\u00e1stku ve v\u00fd\u0161i 50 000 K\u010d (zm\u011bna od roku 2026).<\/li>\n<\/ol>\n<p>St\u00e1le plat\u00ed, \u017ee o pohled\u00e1vce, k\u00a0n\u00ed\u017e byla vytvo\u0159ena opravn\u00e1 polo\u017eka podle tohoto ustanoven\u00ed, je poplatn\u00edk povinen v\u00e9st samostatnou evidenci.<\/p>\n<p>Pokud je dle \u010cesk\u00fdch \u00fa\u010detn\u00edch standard\u016f vytvo\u0159ena 100% opravn\u00e1 polo\u017eka k\u00a0pohled\u00e1vce, m\u016f\u017ee b\u00fdt pohled\u00e1vka odeps\u00e1na a opravn\u00e1 polo\u017eka rozpu\u0161t\u011bna. Da\u0148ov\u00fd odpis pohled\u00e1vky je \u0159e\u0161en v \u00a7 24 odst. 2 p\u00edsm. y) ZDP.<\/p>\n<p>U poplatn\u00edk\u016f, kte\u0159\u00ed vedou \u00fa\u010detnictv\u00ed, je da\u0148ov\u011b uznateln\u00fdm n\u00e1kladem jmenovit\u00e1 hodnota pohled\u00e1vky nebo po\u0159izovac\u00ed cena pohled\u00e1vky nabyt\u00e9 postoupen\u00edm, vkladem a p\u0159i p\u0159em\u011bn\u011b obchodn\u00ed korporace, a to za p\u0159edpokladu, \u017ee lze k\u00a0t\u00e9to pohled\u00e1vce uplat\u0148ovat opravn\u00e9 polo\u017eky dle ZoR nebo se jedn\u00e1 o pohled\u00e1vku, ke kter\u00e9 nelze tvo\u0159it opravnou polo\u017eku podle pr\u00e1vn\u00edho p\u0159edpisu upravuj\u00edc\u00edho tvorbu rezerv a opravn\u00fdch polo\u017eek pro zji\u0161t\u011bn\u00ed z\u00e1kladu dan\u011b z\u00a0p\u0159\u00edjm\u016f pouze proto, \u017ee od jej\u00ed splatnosti uplynulo m\u00e9n\u011b ne\u017e 18 m\u011bs\u00edc\u016f a u pohled\u00e1vek nabyt\u00fdch postoupen\u00edm i v\u00a0p\u0159\u00edpad\u011b, \u017ee se jedn\u00e1 o pohled\u00e1vku se jmenovitou hodnotou v\u00a0okam\u017eiku vzniku vy\u0161\u0161\u00ed ne\u017e 200 000 K\u010d, ohledn\u011b kter\u00e9 nebylo zah\u00e1jeno rozhod\u010d\u00ed \u0159\u00edzen\u00ed, soudn\u00ed \u0159\u00edzen\u00ed nebo spr\u00e1vn\u00ed \u0159\u00edzen\u00ed, za dlu\u017en\u00edkem,<\/p>\n<ol>\n<li>u n\u011bho\u017e soud zru\u0161il konkurs proto, \u017ee majetek dlu\u017en\u00edka je zcela neposta\u010duj\u00edc\u00ed, a pohled\u00e1vka byla poplatn\u00edkem p\u0159ihl\u00e1\u0161ena u insolven\u010dn\u00edho soudu a m\u011bla b\u00fdt vypo\u0159\u00e1d\u00e1na z\u00a0majetkov\u00e9 podstaty,<\/li>\n<li>kter\u00fd je v\u00a0\u00fapadku nebo jemu\u017e \u00fapadek hroz\u00ed na z\u00e1klad\u011b v\u00fdsledk\u016f insolven\u010dn\u00edho \u0159\u00edzen\u00ed,<\/li>\n<li>kter\u00fd zem\u0159el, a pohled\u00e1vka nemohla b\u00fdt uspokojena ani vym\u00e1h\u00e1n\u00edm na d\u011bdic\u00edch dlu\u017en\u00edka,<\/li>\n<li>kter\u00fd byl pr\u00e1vnickou osobou a zanikl bez pr\u00e1vn\u00edho n\u00e1stupce a v\u011b\u0159itel nebyl s\u00a0p\u016fvodn\u00edm dlu\u017en\u00edkem spojenou osobou dle \u00a7 23 odst. 7 ZDP,<\/li>\n<li>na jeho\u017e majetek, ke kter\u00e9mu se dan\u00e1 pohled\u00e1vka v\u00e1\u017ee, je uplat\u0148ov\u00e1na ve\u0159ejn\u00e1 dra\u017eba, a to na z\u00e1klad\u011b v\u00fdsledk\u016f t\u00e9to dra\u017eby,<\/li>\n<li>jeho\u017e majetek, ke kter\u00e9mu se dan\u00e1 pohled\u00e1vka v\u00e1\u017ee, je posti\u017een exekuc\u00ed, a to na z\u00e1klad\u011b v\u00fdsledk\u016f proveden\u00ed t\u00e9to exekuce,<\/li>\n<li>kter\u00fd je v\u00a0preventivn\u00ed restrukturalizaci, pokud je pohled\u00e1vka p\u0159\u00edmo dot\u010dena restrukturaliza\u010dn\u00edm pl\u00e1nem a zanikla prominut\u00edm dluhu podle \u00fa\u010dinn\u00e9ho restrukturaliza\u010dn\u00edho pl\u00e1nu.<\/li>\n<\/ol>\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 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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\/18702\">\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>Zm\u011bny v\u00a0hodnot\u00e1ch krit\u00e9ri\u00ed pro kategorizaci \u00fa\u010detn\u00edch jednotek dle z\u00e1kona o \u00fa\u010detnictv\u00ed<\/h2>\n<p>P\u0159i kategorizaci \u00fa\u010detn\u00edch jednotek se od roku 2016 pou\u017e\u00edvaj\u00ed t\u0159i krit\u00e9ria: hodnota aktiv (vymezen\u00e1 od roku 2016 jako \u201eaktiva netto\u201c), \u00fahrn \u010dist\u00e9ho obratu (od roku 2024 byla provedena zm\u011bna v\u00a0definici \u010dist\u00e9ho obratu) a pr\u016fm\u011brn\u00fd p\u0159epo\u010dten\u00fd po\u010det zam\u011bstnanc\u016f.<\/p>\n<p>Kategorie \u00fa\u010detn\u00edch jednotek jsou vymezeny pro tzv. mikro \u00fa\u010detn\u00ed jednotku, malou \u00fa\u010detn\u00ed jednotku, st\u0159edn\u00ed \u00fa\u010detn\u00ed jednotku a velkou \u00fa\u010detn\u00ed jednotku. V\u00a0\u010d\u00edm vy\u0161\u0161\u00ed kategorii se \u00fa\u010detn\u00ed jednotka nach\u00e1z\u00ed, t\u00edm p\u0159\u00edsn\u011bj\u0161\u00ed pravidla jsou Zo\u00da definov\u00e1na pro sestavov\u00e1n\u00ed a zve\u0159ej\u0148ov\u00e1n\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky (rozvaha, v\u00fdkaz zisk\u016f a ztr\u00e1t, p\u0159\u00edloha, v\u00fdkaz o pen\u011b\u017en\u00edch toc\u00edch, v\u00fdkaz o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu). V\u00a0p\u0159\u00edpad\u011b mikro \u00fa\u010detn\u00edch jednotek a mal\u00fdch \u00fa\u010detn\u00edch jednotek plat\u00ed, \u017ee povinn\u011b mus\u00ed sestavit rozvahu, v\u00fdkaz zisk\u016f a ztr\u00e1t a p\u0159\u00edlohu. Zve\u0159ejnit mus\u00ed rozvahu a p\u0159\u00edlohu. Pokud se jedn\u00e1 o st\u0159edn\u00ed a velkou \u00fa\u010detn\u00ed jednotku, mus\u00ed sestavit v\u0161ech p\u011bt prvk\u016f \u00fa\u010detn\u00ed z\u00e1v\u011brky a rovn\u011b\u017e v\u0161ech p\u011bt prvk\u016f \u00fa\u010detn\u00ed z\u00e1v\u011brky zve\u0159ejnit.<\/p>\n<p>Pokud se v\u0161ak jedn\u00e1 o tzv. subjekt ve\u0159ejn\u00e9ho z\u00e1jmu, st\u00e1v\u00e1 se automaticky velkou \u00fa\u010detn\u00ed jednotkou bez ohledu na v\u00fd\u0161i dosa\u017een\u00fdch hodnot jednotliv\u00fdch krit\u00e9ri\u00ed. Subjektem ve\u0159ejn\u00e9ho z\u00e1jmu jsou zejm\u00e9na emitenti cenn\u00fdch pap\u00edr\u016f obchodovan\u00fdch na trhu Evropsk\u00e9 unie, banky, poji\u0161\u0165ovny a zaji\u0161\u0165ovny, penzijn\u00ed spole\u010dnosti a zdravotn\u00ed poji\u0161\u0165ovny.<\/p>\n<p>Od roku 2026 (\u00fa\u010dinnost ji\u017e od 03.09.2025) doch\u00e1z\u00ed ke zm\u011bn\u00e1m hodnot pro krit\u00e9ria \u201eaktiva celkem\u201c a \u201ero\u010dn\u00ed \u010dist\u00fd obrat\u201c.<\/p>\n<p>Ukazatel \u201eaktiva celkem\u201c se pro mikro \u00fa\u010detn\u00ed jednotky zvy\u0161uje z\u00a09 milion\u016f K\u010d na 11 milion\u016f K\u010d, u mal\u00e9 \u00fa\u010detn\u00ed jednotky se zvy\u0161uje ze 100 milion\u016f K\u010d na 120 milion\u016f K\u010d, u st\u0159edn\u00ed \u00fa\u010detn\u00ed jednotky se zvy\u0161uje z\u00a0500 milion\u016f K\u010d na 600 milion\u016f K\u010d.<\/p>\n<p>Ukazatel \u201ero\u010dn\u00ed \u010dist\u00fd obrat\u201c se pro mikro \u00fa\u010detn\u00ed jednotky zvy\u0161uje z\u00a018 milion\u016f K\u010d na 22 milion\u016f K\u010d, u mal\u00e9 \u00fa\u010detn\u00ed jednotky se zvy\u0161uje ze 200 milion\u016f K\u010d na 240 milion\u016f K\u010d, u st\u0159edn\u00ed \u00fa\u010detn\u00ed jednotky se zvy\u0161uje z\u00a01 000 milion\u016f K\u010d na 1 200 milion\u016f K\u010d.<\/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<h2>Shrnut\u00ed<\/h2>\n<p>Mezi zm\u011bny v\u00a0oblasti \u00fa\u010detn\u00edch p\u0159edpis\u016f a z\u00a0hlediska dan\u011b z\u00a0p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob pat\u0159\u00ed novelizovan\u00e1 \u00faprava \u00a7 8c ZoR pro tvorbu da\u0148ov\u00fdch opravn\u00fdch polo\u017eek k\u00a0\u201ebagateln\u00edm\u201c pohled\u00e1vk\u00e1m, kdy doch\u00e1z\u00ed ke zv\u00fd\u0161en\u00ed p\u016fvodn\u00edch limit\u016f ve v\u00fd\u0161i 30 000 K\u010d na hodnotu ve v\u00fd\u0161i 50 000 K\u010d. O pohled\u00e1vce, k\u00a0n\u00ed\u017e byla vytvo\u0159ena opravn\u00e1 polo\u017eka podle ZoR, je \u00fa\u010detn\u00ed jednotka povinna v\u00e9st samostatnou evidenci. Vytvo\u0159en\u00e9 opravn\u00e9 polo\u017eky podl\u00e9haj\u00ed ka\u017edoro\u010dn\u00ed inventarizaci. Oproti tvorb\u011b opravn\u00fdch polo\u017eek na p\u0159echodn\u00e9 sn\u00ed\u017een\u00ed hodnoty pohled\u00e1vek je nutn\u00e9 odli\u0161ovat tzv. odpis pohled\u00e1vky na vrub \u00fa\u010detn\u00edch n\u00e1klad\u016f, kter\u00fd m\u016f\u017ee b\u00fdt po spln\u011bn\u00ed z\u00e1konn\u00fdch podm\u00ednek dle ZDP v\u00a0n\u011bkter\u00fdch p\u0159\u00edpadech da\u0148ov\u011b uznateln\u00fdm n\u00e1kladem. V\u00a0oblasti \u00fa\u010detnictv\u00ed doch\u00e1z\u00ed pro \u00fa\u010dely kategorizace \u00fa\u010detn\u00edch jednotek ke zv\u00fd\u0161en\u00ed limit\u016f hodnot n\u011bkter\u00fdch krit\u00e9ri\u00ed (\u201eaktiva celkem\u201c, \u201ero\u010dn\u00ed \u010dist\u00fd obrat), co\u017e m\u00e1 vliv i na vznik povinnosti auditu \u00fa\u010detn\u00ed z\u00e1v\u011brky.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Zm\u011bny v\u00a0oblasti da\u0148ov\u00fdch opravn\u00fdch polo\u017eek k \u201ebagateln\u00edm\u201c pohled\u00e1vk\u00e1m dle \u00a7 8c z\u00e1kona o rezerv\u00e1ch P\u0159i tvorb\u011b opravn\u00fdch polo\u017eek k\u00a0pohled\u00e1vk\u00e1m v\u00a0d\u016fsledku p\u0159echodn\u00e9ho sn\u00ed\u017een\u00ed jejich hodnoty (rizikov\u00e9, &#8230;<\/p>\n","protected":false},"author":12,"featured_media":18703,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[239,99],"class_list":["post-18702","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dan-z-prijmu-pravnickych-osob","category-dane","tag-opravne-polozky-k-pohledavkam","tag-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18702","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=18702"}],"version-history":[{"count":1,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18702\/revisions"}],"predecessor-version":[{"id":18704,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18702\/revisions\/18704"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/18703"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=18702"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=18702"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=18702"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}