{"id":2367,"date":"2025-03-12T13:43:09","date_gmt":"2025-03-12T12:43:09","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/jak-uctovat-ztratu-i-zisk-z-vysledku-hospodareni\/"},"modified":"2025-03-12T13:43:12","modified_gmt":"2025-03-12T12:43:12","slug":"jak-uctovat-ztratu-i-zisk-z-vysledku-hospodareni","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-uctovat-ztratu-i-zisk-z-vysledku-hospodareni\/","title":{"rendered":"V\u00fdsledek hospoda\u0159en\u00ed: jak \u00fa\u010dtovat ztr\u00e1tu a zisk?"},"content":{"rendered":"<h2>V\u00fdsledek hospoda\u0159en\u00ed obecn\u011b<\/h2>\n<p><strong>V\u00fdsledek hospoda\u0159en\u00ed<\/strong> je veli\u010dinou, kter\u00e1 <strong>ukazuje ekonomickou v\u00fdkonnost \u00fa\u010detn\u00ed jednotky<\/strong>. Tato veli\u010dina je velice \u010dasto sledov\u00e1na extern\u00edmi u\u017eivateli, kte\u0159\u00ed na prvn\u00ed pohled mohou zjistit, zda spole\u010dnost vykazuje zisk nebo ztr\u00e1tu. Takov\u00fdmto u\u017eivatel\u016fm m\u016f\u017ee nap\u0159\u00edklad napov\u011bd\u011bt, zda je vhodn\u00e9 investovat do akci\u00ed konkr\u00e9tn\u00ed spole\u010dnosti. T\u0159eba i finan\u010dn\u00ed analytici jako prvn\u00ed s\u00e1hnou po \u00fa\u010detn\u00ed z\u00e1v\u011brce, zejm\u00e9na v\u00fdsledovce, a mezi prvn\u00edmi \u010d\u00edsly je zaj\u00edm\u00e1 v\u00fd\u0161e tr\u017eeb (zna\u010d\u00ed velikost analyzovan\u00e9ho subjektu) a hned pot\u00e9 hospod\u00e1\u0159sk\u00fd v\u00fdsledek (je kl\u00ed\u010dov\u00fd pro zji\u0161t\u011bn\u00ed kvality podnik\u00e1n\u00ed).<\/p>\n<h2>Jak vypo\u010d\u00edtat v\u00fdsledek hospoda\u0159en\u00ed?<\/h2>\n<p>V\u00fdsledek hospoda\u0159en\u00ed b\u011b\u017en\u00e9ho \u00fa\u010detn\u00edho obdob\u00ed z\u00edsk\u00e1me tak, \u017ee <strong>od v\u00fdnos\u016f ode\u010dteme n\u00e1klady<\/strong>. Dostaneme tak v\u00fdsledek, kter\u00fd je bu\u010f <strong>kladn\u00fd <\/strong>\u2013 pak hovo\u0159\u00edme o <strong>zisku<\/strong> \u2013 nebo <strong>z\u00e1porn\u00fd <\/strong>\u2013 pak se jedn\u00e1 <strong>o ztr\u00e1tu<\/strong>.<\/p>\n<p>Zisk zvy\u0161uje vlastn\u00ed zdroje kryt\u00ed majetku \u00fa\u010detn\u00ed jednotky, ztr\u00e1ta je zase naopak sni\u017euje.<\/p>\n<p>V\u00a0pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed se v\u00fdsledek hospoda\u0159en\u00ed ne\u00fa\u010dtuje na \u017e\u00e1dn\u00fd konkr\u00e9tn\u00ed \u00fa\u010det. Je o n\u011bm \u00fa\u010dtov\u00e1no a\u017e p\u0159i uzav\u00edr\u00e1n\u00ed \u00fa\u010detn\u00edch knih, a to na \u00fa\u010det 710 \u2013 \u00da\u010det zisk\u016f a ztr\u00e1t.<\/p>\n<p><strong><em>P\u0158\u00cdKLAD 1<\/em><\/strong><\/p>\n<p>Spole\u010dnost Alfa s.r.o. sestavila k\u00a031.12.2020 tento p\u0159ehled n\u00e1klad\u016f a v\u00fdnos\u016f za rok 2020, neboli v\u00fdsledovku:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>N\u00c1KLADY<\/td>\n<td>K\u010d<\/td>\n<td>V\u00ddNOSY<\/td>\n<td>K\u010d<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u00da\u010det 502<\/td>\n<td>100<\/td>\n<td>\u00da\u010det 602<\/td>\n<td>550<\/td>\n<\/tr>\n<tr>\n<td>\u00da\u010det 504<\/td>\n<td>50<\/td>\n<td>\u00da\u010det 604<\/td>\n<td>100<\/td>\n<\/tr>\n<tr>\n<td>\u00da\u010det 518<\/td>\n<td>150<\/td>\n<td>x<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>CELKEM N\u00c1KLADY<\/td>\n<td>300<\/td>\n<td>CELKEM V\u00ddNOSY<\/td>\n<td>650<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>V\u00fdsledek hospoda\u0159en\u00ed tedy vypo\u010d\u00edt\u00e1me tak, \u017ee od v\u00fdnos\u016f ode\u010dteme n\u00e1klady:<br \/>\n650 (v\u00fdnosy) \u2013 300 (n\u00e1klady) = 350<\/p>\n<p>Spole\u010dnost za rok 2020 hospoda\u0159ila s\u00a0kladn\u00fdm v\u00fdsledkem hospoda\u0159en\u00ed, tedy ziskem ve v\u00fd\u0161i 350 K\u010d.<\/p>\n<p><strong><em>\u00da\u010dtov\u00e1n\u00ed v\u00fdsledek hospoda\u0159en\u00ed b\u011b\u017en\u00e9ho \u00fa\u010detn\u00edho obdob\u00ed \u2013 zisk<\/em><\/strong><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>P\u0159evod kone\u010dn\u00fdch z\u016fstatk\u016f n\u00e1kladov\u00fdch \u00fa\u010dt\u016f<\/td>\n<td>300<\/td>\n<td>MD 710<\/td>\n<td>D 5xx<\/td>\n<\/tr>\n<tr>\n<td>P\u0159evod kone\u010dn\u00fdch z\u016fstatk\u016f v\u00fdnosov\u00fdch \u00fa\u010dt\u016f<\/td>\n<td>650<\/td>\n<td>MD 6xx<\/td>\n<td>D 710<\/td>\n<\/tr>\n<tr>\n<td>P\u0159evod zisku b\u011b\u017en\u00e9ho roku na kone\u010dn\u00fd \u00fa\u010det rozva\u017en\u00fd p\u0159i uzav\u00edr\u00e1n\u00ed \u00fa\u010detn\u00edch knih<\/td>\n<td>350<\/td>\n<td>MD 710<\/td>\n<td>D 702<\/td>\n<\/tr>\n<tr>\n<td>P\u0159evod po\u010d\u00e1te\u010dn\u00edho z\u016fstatku \u2013 zisku minul\u00fdch obdob\u00ed na \u00fa\u010det \u201eV\u00fdsledek hospoda\u0159en\u00ed ve schvalovac\u00edm \u0159\u00edzen\u00ed\u201c (v dal\u0161\u00edm \u00fa\u010detn\u00edm roce)<\/td>\n<td>350<\/td>\n<td>MD 701<\/td>\n<td>D 431<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><em>P\u0158\u00cdKLAD 2<\/em><\/strong><\/p>\n<p>Spole\u010dnost Beta s.r.o. sestavila k\u00a031.12.2020 n\u00e1sleduj\u00edc\u00ed p\u0159ehled n\u00e1klad\u016f a v\u00fdnos\u016f za rok 2020, nebol\u00ed v\u00fdsledovku:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>N\u00c1KLADY<\/td>\n<td>K\u010d<\/td>\n<td>V\u00ddNOSY<\/td>\n<td>K\u010d<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u00da\u010det 501<\/td>\n<td>10<\/td>\n<td>\u00da\u010det 602<\/td>\n<td>550<\/td>\n<\/tr>\n<tr>\n<td>\u00da\u010det 504<\/td>\n<td>50<\/td>\n<td>\u00da\u010det 604<\/td>\n<td>100<\/td>\n<\/tr>\n<tr>\n<td>\u00da\u010det 518<\/td>\n<td>600<\/td>\n<td>x<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>CELKEM N\u00c1KLADY<\/td>\n<td>660<\/td>\n<td>CELKEM V\u00ddNOSY<\/td>\n<td>650<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>V\u00fdpo\u010det v\u00fdsledku hospoda\u0159en\u00ed bude stejn\u00fd jako v\u00a0p\u0159\u00edkladu p\u0159edchoz\u00edm, tedy v\u00fdnosy m\u00ednus n\u00e1klady:<\/p>\n<p>650 (v\u00fdnosy) \u2013 660 (n\u00e1klady) = &#8211; 10<\/p>\n<p>Spole\u010dnost dos\u00e1hla za rok 2020 m\u00ednusov\u00e9ho v\u00fdsledku hospoda\u0159en\u00ed, vykazuje tedy za tento rok ztr\u00e1tu.<\/p>\n<p><strong><em>\u00da\u010dtov\u00e1n\u00ed v\u00fdsledek hospoda\u0159en\u00ed b\u011b\u017en\u00e9ho \u00fa\u010detn\u00edho obdob\u00ed \u2013 ztr\u00e1ta<\/em><\/strong><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>P\u0159evod kone\u010dn\u00fdch z\u016fstatk\u016f n\u00e1kladov\u00fdch \u00fa\u010dt\u016f<\/td>\n<td>660<\/td>\n<td>MD 710<\/td>\n<td>D 5xx<\/td>\n<\/tr>\n<tr>\n<td>P\u0159evod kone\u010dn\u00fdch z\u016fstatk\u016f v\u00fdnosov\u00fdch \u00fa\u010dt\u016f<\/td>\n<td>650<\/td>\n<td>MD 6xx<\/td>\n<td>D 710<\/td>\n<\/tr>\n<tr>\n<td>P\u0159evod ztr\u00e1ty b\u011b\u017en\u00e9ho roku na kone\u010dn\u00fd \u00fa\u010det rozva\u017en\u00fd p\u0159i uzav\u00edr\u00e1n\u00ed \u00fa\u010detn\u00edch knih<\/td>\n<td>10<\/td>\n<td>MD 702<\/td>\n<td>D 710<\/td>\n<\/tr>\n<tr>\n<td>P\u0159evod po\u010d\u00e1te\u010dn\u00edho z\u016fstatku \u2013 zisku minul\u00fdch obdob\u00ed na \u00fa\u010det \u201eV\u00fdsledek hospoda\u0159en\u00ed ve schvalovac\u00edm \u0159\u00edzen\u00ed\u201c (v dal\u0161\u00edm \u00fa\u010detn\u00edm obdob\u00ed)<\/td>\n<td>10<\/td>\n<td>MD 431<\/td>\n<td>D 701<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Hospod\u00e1\u0159sk\u00fd v\u00fdsledek ve schvalovac\u00edm \u0159\u00edzen\u00ed<\/h2>\n<p><strong>Hospod\u00e1\u0159sk\u00fd v\u00fdsledek <\/strong>minul\u00e9ho obdob\u00ed je po otev\u0159en\u00ed \u00fa\u010detn\u00edch knih vyk\u00e1z\u00e1n jako po\u010d\u00e1te\u010dn\u00ed stav na \u00fa\u010dtu <strong><em>431 \u2013 Hospod\u00e1\u0159sk\u00fd v\u00fdsledek ve schvalovac\u00edm \u0159\u00edzen\u00ed<\/em><\/strong>. Na tento \u00fa\u010det je \u00fa\u010dtov\u00e1no, pokud \u00fa\u010detn\u00ed jednotka zahrnula \u00fa\u010det 431 do sv\u00e9ho \u00fa\u010dtov\u00e9ho rozvrhu. Sm\u011brn\u00e1 \u00fa\u010dtov\u00e1 osnova zn\u00e1 toti\u017e od roku 2003 pouze polo\u017eku 43 \u2013 V\u00fdsledek hospoda\u0159en\u00ed.<\/p>\n<p>Na \u00fa\u010dtu 431 je hospod\u00e1\u0159sk\u00fd v\u00fdsledek minul\u00e9ho \u00fa\u010detn\u00edho obdob\u00ed a\u017e do doby, kdy je schv\u00e1len valnou hromadou a je rozhodnuto o jeho vypo\u0159\u00e1d\u00e1n\u00ed. Ke schv\u00e1len\u00ed by m\u011blo doj\u00edt do konce b\u011b\u017en\u00e9ho zda\u0148ovac\u00edho obdob\u00ed. \u00da\u010det <em>431 \u2013 Hospod\u00e1\u0159sk\u00fd v\u00fdsledek ve schvalovac\u00edm \u0159\u00edzen\u00ed<\/em> by toti\u017e ke konci b\u011b\u017en\u00e9ho \u00fa\u010detn\u00edho obdob\u00ed <strong>m\u011bl vykazovat nulov\u00fd z\u016fstatek<\/strong>.<\/p>\n<p>Pokud by p\u0159ece jen do\u0161lo k\u00a0situaci, \u017ee se nesejde valn\u00e1 hromada do konce b\u011b\u017en\u00e9ho \u00fa\u010detn\u00edho obdob\u00ed, p\u0159e\u00fa\u010dtuje se hospod\u00e1\u0159sk\u00fd v\u00fdsledek k\u00a0rozvahov\u00e9mu dni:<\/p>\n<ul>\n<li>na \u00fa\u010det nerozd\u011blen\u00e9ho zisku minul\u00fdch let, \u0161lo-li o zisk MD 431 \/ D 428<\/li>\n<li>na \u00fa\u010det neuhrazen\u00e9 ztr\u00e1ty minul\u00fdch let, \u0161lo-li o ztr\u00e1tu MD 429 \/ D 431<\/li>\n<\/ul>\n<h2>Rozd\u011blen\u00ed hospod\u00e1\u0159sk\u00e9ho v\u00fdsledku (u podnikatel\u016f, kter\u00e9 nejsou individu\u00e1ln\u00edm podnikatelem)<\/h2>\n<p>O vypo\u0159\u00e1d\u00e1n\u00ed hospod\u00e1\u0159sk\u00e9ho v\u00fdsledku se \u00fa\u010dtuje po schv\u00e1len\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky nejvy\u0161\u0161\u00edm org\u00e1nem (v\u011bt\u0161inou valnou hromadou) a n\u00e1vrhu na rozd\u011blen\u00ed zisku \u010di vypo\u0159\u00e1d\u00e1n\u00ed ztr\u00e1ty.<\/p>\n<p>Po\u0159ad\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-rozdeleni-zisku-a-uctovani-o-podilech-na-zisku\/\">rozd\u011blen\u00ed zisku<\/a>, p\u0159\u00edpadn\u011b vypo\u0159\u00e1d\u00e1n\u00ed\u2013\u00fahradu-ztr\u00e1ty stanov\u00ed pr\u00e1vn\u00ed p\u0159edpisy (u obchodn\u00edch spole\u010dnost\u00ed a dru\u017estva se jedn\u00e1 o z\u00e1kon o obchodn\u00edch korporac\u00edch, kter\u00fd nahradil d\u0159\u00edv\u011bj\u0161\u00ed obchodn\u00ed z\u00e1kon\u00edk), spole\u010densk\u00e1 smlouva, rozhodnut\u00ed valn\u00e9 hromady \u010di stanovy spole\u010dnosti \u010di dru\u017estva.<\/p>\n<p>\u00da\u010dtov\u00e1n\u00ed rozd\u011blen\u00ed zisku<\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>P\u0159\u00edd\u011bl do rezervn\u00edho fondu, jestli\u017ee ho \u00fa\u010detn\u00ed jednotka tvo\u0159\u00ed<\/td>\n<td>MD 431<\/td>\n<td>D 421<\/td>\n<\/tr>\n<tr>\n<td>P\u0159\u00edd\u011bl do ostatn\u00edch fond\u016f, jestli\u017ee je \u00fa\u010detn\u00ed jednotka tvo\u0159\u00ed<\/td>\n<td>MD 431<\/td>\n<td>D 42x<\/td>\n<\/tr>\n<tr>\n<td>Pod\u00edl na zisku (brutto p\u0159ed zdan\u011bn\u00edm sr\u00e1\u017ekovou dan\u00ed)<\/td>\n<td>MD 432<\/td>\n<td>D 364<\/td>\n<\/tr>\n<tr>\n<td>P\u0159evod nerozd\u011blen\u00e9ho zisku na \u00fa\u010det nerozd\u011blen\u00e9ho zisku minul\u00fdch let<\/td>\n<td>MD 431<\/td>\n<td>D 428<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><em>Z\u00fa\u010dtov\u00e1n\u00ed ztr\u00e1ty<\/em><\/strong><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>\u00dahrada ztr\u00e1ty z\u00a0fond\u016f tvo\u0159en\u00fdch vklady<\/td>\n<td>MD 41x<\/td>\n<td>D 431<\/td>\n<\/tr>\n<tr>\n<td>\u00dahrada ztr\u00e1ty z\u00a0fond\u016f tvo\u0159en\u00fdch ze zisku<\/td>\n<td>MD 42x<\/td>\n<td>D 431<\/td>\n<\/tr>\n<tr>\n<td>\u00dahrada ztr\u00e1ty spole\u010dn\u00edky<\/td>\n<td>MD 354<\/td>\n<td>D 431<\/td>\n<\/tr>\n<tr>\n<td>P\u0159evod ztr\u00e1ty na \u00fa\u010det neuhrazen\u00fdch ztr\u00e1t minul\u00fdch let<\/td>\n<td>MD 429<\/td>\n<td>D 431<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Rezervn\u00ed fond<\/h2>\n<p>U t\u00e9matu rozd\u011blen\u00ed hospod\u00e1\u0159sk\u00e9ho v\u00fdsledku zmi\u0148me je\u0161t\u011b <strong>rezervn\u00ed fond<\/strong>, kdy do konce roku 2013 byla jeho tvorba upravena obchodn\u00edm z\u00e1kon\u00edkem. Rok 2014 p\u0159inesl nov\u00fd ob\u010dansk\u00fd z\u00e1kon\u00edk a sou\u010dasn\u011b s\u00a0n\u00edm z\u00e1kon o obchodn\u00edch korporac\u00edch, kter\u00fd povinnost tvorby rezervn\u00edho fondu nezn\u00e1. Od roku 2014 je tedy na spole\u010dnosti, zda bude rezervn\u00ed fond tvo\u0159it.<\/p>\n<p>Spole\u010dnosti, kter\u00e9 vznikly p\u0159ed rokem 2014, se mohou dostat do dvou situac\u00ed:<\/p>\n<ul>\n<li>valn\u00e1 hromada p\u0159ijme zm\u011bnu stanov \u010di spole\u010densk\u00e9 smlouvy, kde rezervn\u00ed fond nebude zm\u00edn\u011bn\u00fd (<strong>a tedy rezervn\u00ed fond netvo\u0159\u00ed<\/strong>)<\/li>\n<li>rezervn\u00ed fond <strong>bude dobrovoln\u011b tvo\u0159it <\/strong>a pou\u017e\u00edvat dle pravidel platn\u00fdch do konce roku 2013<\/li>\n<\/ul>\n<p><strong><em>P\u0159\u00edklady \u00fa\u010dtov\u00e1n\u00ed rezervn\u00edho fondu<\/em><\/strong><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>P\u0159\u00edd\u011bl do rezervn\u00edho fondu ze zisku minul\u00e9ho roku<\/td>\n<td>MD 431 \/ D 421<\/td>\n<\/tr>\n<tr>\n<td>P\u0159\u00edd\u011bl do rezervn\u00edho fondu z\u00a0nerozd\u011blen\u00e9ho zisku minul\u00fdch let<\/td>\n<td>MD 428 \/ D 421<\/td>\n<\/tr>\n<tr>\n<td>Pou\u017eit\u00ed rezervn\u00edho fondu na \u00fahradu ztr\u00e1ty<\/td>\n<td>MD 421 \/ D 429<\/td>\n<\/tr>\n<tr>\n<td>Pou\u017eit\u00ed rezervn\u00edho fondu k\u00a0nav\u00fd\u0161en\u00ed z\u00e1kladn\u00edho kapit\u00e1lu<\/td>\n<td>MD 421 \/ D 419<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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                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'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\/2367\">\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\/2367\">\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>Z\u00e1lohy na pod\u00edly na zisku<\/h2>\n<p>Z\u00e1lohy na pod\u00edly na zisku jsou v\u00a0podstat\u011b <strong>novinkou<\/strong>, kterou p\u0159inesla rekodifikace soukrom\u00e9ho pr\u00e1va. Upravuje je <strong><em>\u00a7 40 z\u00e1kona o obchodn\u00edch korporac\u00edch<\/em><\/strong>, kde najdeme spole\u010dn\u00e1 ustanoven\u00ed t\u00fdkaj\u00edc\u00edch se v\u0161ech obchodn\u00edch spole\u010dnost\u00ed.<\/p>\n<p>V\u00a0souvislosti se z\u00e1lohami na pod\u00edly na zisku je pot\u0159eba zm\u00ednit <strong>\u00fa\u010det <em>432 \u2013 Rozhodnut\u00ed o z\u00e1loh\u00e1ch na zisku<\/em>.<\/strong> Na tento \u00fa\u010det se \u00fa\u010dtuje na z\u00e1klad\u011b rozhodnut\u00ed p\u0159\u00edslu\u0161n\u00e9ho org\u00e1nu, nej\u010dast\u011bji valn\u00e9 hromady, <strong>o v\u00fdplat\u011b z\u00e1loh na zisku<\/strong>. V\u00fdplata by pak m\u011bla b\u00fdt uskute\u010dn\u011bna do 3 m\u011bs\u00edc\u016f od rozhodnut\u00ed, pokud valn\u00e1 hromada nestanov\u00ed jinak.<\/p>\n<p>Prvn\u00ed f\u00e1z\u00ed rozhodnut\u00ed o v\u00fdplat\u011b z\u00e1lohy na pod\u00edly na zisku je rozhodnut\u00ed valn\u00e9 hromady, druhou f\u00e1z\u00ed je rozhodnut\u00ed statut\u00e1rn\u00edho org\u00e1nu o v\u00fdplat\u011b. Statut\u00e1rn\u00ed org\u00e1n toti\u017e m\u016f\u017ee v\u00fdplatu odm\u00edtnout s\u00a0ohledem na insolven\u010dn\u00ed pravidla.<\/p>\n<p><strong><em>\u00da\u010dtov\u00e1n\u00ed v\u00a0prvn\u00edm roce \u2013 \u201eroce z\u00e1loh\u201c<\/em><\/strong><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Rozhodnut\u00ed o vyplacen\u00ed z\u00e1loh na pod\u00edly na zisku dle rozhodnut\u00ed valn\u00e9 hromady na z\u00e1klad\u011b mezit\u00edmn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/td>\n<td>MD 432 \/ D 364<\/td>\n<\/tr>\n<tr>\n<td>Sr\u00e1\u017ekov\u00e1 da\u0148 z\u00a0vyplacen\u00e9 z\u00e1lohy<\/td>\n<td>MD 364 \/ D 342<\/td>\n<\/tr>\n<tr>\n<td>V\u00fdplata spole\u010dn\u00edk\u016fm bankovn\u00edm p\u0159evodem<\/td>\n<td>MD 364\/ D 221<\/td>\n<\/tr>\n<tr>\n<td>Odvod sra\u017een\u00e9 dan\u011b na finan\u010dn\u00ed \u00fa\u0159ad z\u00a0bankovn\u00edho \u00fa\u010dtu<\/td>\n<td>MD 342 \/ D 221<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><em>\u00da\u010dtov\u00e1n\u00ed v\u00a0dal\u0161\u00edm roce \u2013 varianta I \u2013 rozd\u011blen\u00ed zisku<\/em><\/strong><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Schv\u00e1len\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky a rozhodnut\u00ed o rozd\u011blen\u00ed zisku \u2013 pod\u00edly na zisku do v\u00fd\u0161e vyplacen\u00fdch z\u00e1loh<\/td>\n<td>MD 431 \/ D 432<\/td>\n<\/tr>\n<tr>\n<td>Schv\u00e1len\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky a rozhodnut\u00ed o rozd\u011blen\u00ed zisku \u2013 pod\u00edly na zisku p\u0159evy\u0161uj\u00edc\u00ed vyplacen\u00e9 z\u00e1lohy<\/td>\n<td>MD 431 \/ D 364<\/td>\n<\/tr>\n<tr>\n<td>Sr\u00e1\u017ekov\u00e1 da\u0148 z\u00a0vyplacen\u00e9ho pod\u00edlu na zisku (pouze z\u00a0\u010d\u00e1stky p\u0159evy\u0161uj\u00edc\u00ed vyplacen\u00e9 z\u00e1lohy)<\/td>\n<td>MD 364 \/ D 342<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em><strong>\u00da\u010dtov\u00e1n\u00ed v\u00a0dal\u0161\u00edm roce \u2013 varianta II \u2013 vyk\u00e1z\u00e1na ztr\u00e1ta<\/strong><\/em><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>P\u0159evod hospod\u00e1\u0159sk\u00e9ho v\u00fdsledku \u2013 ztr\u00e1ty \u2013 za minul\u00e9 \u00fa\u010detn\u00ed obdob\u00ed<\/td>\n<td>MD 354 \/ D 432<\/td>\n<\/tr>\n<tr>\n<td>P\u0159edpis vr\u00e1cen\u00ed sr\u00e1\u017ekov\u00e9 dan\u011b spole\u010dn\u00edk\u016fm<\/td>\n<td>MD 342 \/ 354<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Rozd\u011blen\u00ed zisku<\/h2>\n<p>V\u00a0souvislosti se z\u00e1lohami na pod\u00edly na zisku i samotn\u00e9ho rozd\u011blen\u00ed zisku je d\u016fle\u017eit\u00e9 zm\u00ednit <strong>novelu z\u00e1kona o obchodn\u00edch korporac\u00edch platnou od 1.1.2021<\/strong>, a to:<\/p>\n<ul>\n<li><strong>\u00a7 34 \u2013 Pod\u00edl na zisku a na jin\u00fdch vlastn\u00edch zdroj\u00edch<\/strong><\/li>\n<li><strong>\u00a7 35 \u2013 Z\u00e1loha na pod\u00edl na zisku<\/strong><\/li>\n<li><strong>\u00a7 40 \u2013 Omezen\u00ed rozd\u011blen\u00ed a v\u00fdplaty pod\u00edlu na zisku a jin\u00fdch vlastn\u00edch zdroj\u00edch<\/strong><\/li>\n<\/ul>\n<p>Je pot\u0159eba m\u00edt na pam\u011bti i \u00a7 161 v\u00a0p\u0159\u00edpad\u011b spole\u010dnosti s\u00a0ru\u010den\u00edm omezen\u00fdm a \u00a7 348 u akciov\u00e9 spole\u010dnosti.<\/p>\n<p><strong>Pod\u00edl na zisku je rozd\u011blov\u00e1n spole\u010dn\u00edk\u016fm<\/strong> dle rozhodnut\u00ed valn\u00e9 hromady. Jednatel je povinen do 6 m\u011bs\u00edc\u016f od skon\u010den\u00ed \u00fa\u010detn\u00edho obdob\u00ed svolat valnou hromadu. Rozhodnut\u00ed o v\u00fdplat\u011b pod\u00edlu na zisku m\u016f\u017ee rozhodnout valn\u00e1 hromada schvaluj\u00edc\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brku za minul\u00e9 \u00fa\u010detn\u00ed obdob\u00ed, ale o v\u00fdplat\u011b pod\u00edlu na zisku m\u016f\u017ee rozhodnout i n\u011bkter\u00e1 z\u00a0dal\u0161\u00edch valn\u00fdch hromad. Dle novelizace z\u00e1kona o obchodn\u00edch korporac\u00edch platn\u00e9 <strong>od 1.1.2021 je limitn\u00edm datem konec n\u00e1sleduj\u00edc\u00edho \u00fa\u010detn\u00edho obdob\u00ed.<\/strong><\/p>\n<h3>Jak vysokou \u010d\u00e1stku m\u016f\u017ee valn\u00e1 hromada ur\u010dit k\u00a0vyplacen\u00ed?<\/h3>\n<p><strong>Rozd\u011blit lze maxim\u00e1ln\u011b \u010d\u00e1stku ve v\u00fd\u0161i sou\u010dtu (tzv. bilan\u010dn\u00ed test):<\/strong><\/p>\n<ul>\n<li>hospod\u00e1\u0159sk\u00e9ho v\u00fdsledku za posledn\u00ed ukon\u010den\u00e9 \u00fa\u010detn\u00ed obdob\u00ed<\/li>\n<li>nerozd\u011blen\u00e9ho zisku z\u00a0minul\u00fdch \u00fa\u010detn\u00edch obdob\u00ed, ov\u0161em sn\u00ed\u017een\u00e9ho o neuhrazen\u00e9 ztr\u00e1ty minul\u00fdch obdob\u00ed<\/li>\n<li>z\u016fstatk\u016f fond\u016f vytvo\u0159en\u00fdch ze zisku sn\u00ed\u017een\u00fdch o p\u0159\u00edd\u011bly do fond\u016f, pokud spole\u010densk\u00e1 smlouva upravuje jejich tvorbu (pokud je takov\u00fd fond tvo\u0159en, nesm\u00ed jeho hodnota v\u00fdplatou klesnout pod spole\u010denskou smlouvou stanovenou \u010d\u00e1stku)<\/li>\n<\/ul>\n<p>Dle omezen\u00ed v \u00a7 40 z\u00e1kona o obchodn\u00edch korporac\u00edch <strong>nesm\u00ed <\/strong>obchodn\u00ed kapit\u00e1lov\u00e1 spole\u010dnost nebo dru\u017estvo <strong>vyplatit pod\u00edl na zisku<\/strong>, kdy by v\u00fdplatou <strong>klesl vlastn\u00ed kapit\u00e1l pod v\u00fd\u0161i upsan\u00e9ho z\u00e1kladn\u00edho kapit\u00e1lu zv\u00fd\u0161en\u00e9ho o fondy<\/strong>, kter\u00e9 nelze dle z\u00e1kona nebo zakladatelsk\u00e9 listiny \u010di spole\u010densk\u00e9 smlouvy rozd\u011blit.<\/p>\n<p>Stejn\u00e9 omezen\u00ed plat\u00ed i v\u00a0p\u0159\u00edpad\u011b, \u017ee v\u00a0aktivech spole\u010dnosti jsou n\u00e1klady na v\u00fdvoj.<\/p>\n<p><strong>Tento druh\u00fd test je naz\u00fdv\u00e1n testem vlastn\u00edho kapit\u00e1lu. <\/strong><\/p>\n<p>Posledn\u00edm testem p\u0159ed v\u00fdplatou pod\u00edlu je <strong>test insolvence<\/strong>. Tento jedin\u00fd test byl v\u00a0platnosti je\u0161t\u011b p\u0159ed novelou z\u00e1kona o obchodn\u00edch korporac\u00edch. Oproti p\u0159edchoz\u00edm dv\u011bma test\u016fm se vztahuje krom\u011b obchodn\u00edch korporac\u00ed a dru\u017estva i na ve\u0159ejnou obchodn\u00ed spole\u010dnost a komanditn\u00ed spole\u010dnost. Test insolvence v\u00a0podstat\u011b <strong>spo\u010d\u00edv\u00e1 v\u00a0tom, \u017ee nelze vyplatit pod\u00edl na zisku, pokud by zp\u016fsobil korporaci \u00fapadek.<\/strong><\/p>\n<p>Pokud statut\u00e1rn\u00ed org\u00e1n spole\u010dnosti vyhodnot\u00ed, \u017ee t\u00edmto testem spole\u010dnost neprojde a nebude schopna vyplatit pod\u00edl na zisku ani do konce n\u00e1sleduj\u00edc\u00edho \u00fa\u010detn\u00edho obdob\u00ed, pr\u00e1vo na pod\u00edl na zisku spole\u010dnosti zanikne. Pokud by p\u0159ece jen statut\u00e1rn\u00ed org\u00e1n vyplatil pod\u00edly navzdory faktu, \u017ee spole\u010dnost nespl\u0148uje podm\u00ednky tohoto testu, odpov\u00edd\u00e1 t\u00edm za zp\u016fsobenou \u00fajmu.<\/p>\n<h2>\u00da\u010detn\u00ed a da\u0148ov\u00e1 ztr\u00e1ta<\/h2>\n<p>Ztr\u00e1ta jako ztr\u00e1ta? Zdaleka v\u00a0tomto p\u0159\u00edpad\u011b nejde o tot\u00e9\u017e. Zat\u00edmco <strong>\u00fa\u010detn\u00ed ztr\u00e1ta<\/strong> je v\u00a0podstat\u011b rozd\u00edl v\u00fdnosy m\u00ednus n\u00e1klady z\u00a0\u00fa\u010detn\u00ed evidence, kdy n\u00e1klady v\u00fdnosy p\u0159evy\u0161uj\u00ed, <strong>ztr\u00e1ta da\u0148ov\u00e1<\/strong> vznik\u00e1 transformac\u00ed hospod\u00e1\u0159sk\u00e9ho v\u00fdsledku na z\u00e1klad dan\u011b v\u00a0p\u0159izn\u00e1n\u00ed k\u00a0dani z\u00a0p\u0159\u00edjmu. D\u00e1le se budeme v\u011bnovat ztr\u00e1t\u011b bl\u00ed\u017ee ztr\u00e1t\u011b da\u0148ov\u00e9.<\/p>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/jak-a-kdy-lze-zpetne-uplatnit-danovou-ztratu-fyzickych-a-pravnickych-osob\/\"><strong>Da\u0148ov\u00e1 ztr\u00e1ta<\/strong><\/a> je od\u010ditatelnou polo\u017ekou od z\u00e1kladu dan\u011b, nicm\u00e9n\u011b mus\u00ed doj\u00edt ke spln\u011bn\u00ed n\u011bkolika podm\u00ednek, aby jako od\u010ditateln\u00e1 polo\u017eka mohla b\u00fdt pou\u017eita.<\/p>\n<p>Obdob\u00ed, po kter\u00e9 lze da\u0148ov\u00e1 ztr\u00e1ta vyu\u017e\u00edt jako od\u010ditateln\u00e1 polo\u017eka:<\/p>\n<ul>\n<li>dv\u011b zda\u0148ovac\u00ed obdob\u00ed p\u0159edch\u00e1zej\u00edc\u00ed obdob\u00ed stanoven\u00ed ztr\u00e1ty<\/li>\n<li>p\u011bt zda\u0148ovac\u00edch obdob\u00ed bezprost\u0159edn\u011b n\u00e1sleduj\u00edc\u00edch po obdob\u00ed stanoven\u00ed ztr\u00e1ty, tedy dop\u0159edu<\/li>\n<\/ul>\n<h3>Zp\u011btn\u00e9 uplatn\u011bn\u00ed da\u0148ov\u00e9 ztr\u00e1ty<\/h3>\n<p><strong>Zp\u011btn\u00e9 uplatn\u011bn\u00ed da\u0148ov\u00e9 ztr\u00e1ty<\/strong> za ji\u017e uplynul\u00e1 obdob\u00ed je relativn\u00ed novinkou a m\u00e1 \u0159adu specifik. <strong>Plat\u00ed od 1.7.2020<\/strong> a vl\u00e1da t\u00edmto opat\u0159en\u00edm chce pomoci da\u0148ov\u00fdm subjekt\u016fm zlep\u0161it cash \u2013 flow v\u00a0souvislost\u00ed s\u00a0negativn\u00edmi dopady korona krize.<\/p>\n<h3>Limit pro zp\u011btn\u00e9 uplatn\u011bn\u00ed ztr\u00e1ty<\/h3>\n<p>Zp\u011btn\u00e9 uplatn\u011bn\u00ed da\u0148ov\u00e9 ztr\u00e1ty je <strong>limitov\u00e1no souhrnn\u011b 30 miliony korun<\/strong>. Limit se v\u00e1\u017ee k\u00a0ob\u011bma \u201ezp\u011btn\u00fdm\u201c obdob\u00edm. Limit se ale nevztahuje na n\u00e1sledn\u00e9 uplatn\u011bn\u00ed da\u0148ov\u00e9 ztr\u00e1ty. Zp\u011btn\u00e9 i n\u00e1sledn\u00e9 uplatn\u011bn\u00ed ztr\u00e1ty lze kombinovat.<\/p>\n<h3>Prvn\u00ed obdob\u00ed, za kter\u00e9 lze uplatit ztr\u00e1tu jako v\u00a0prvn\u00edm obdob\u00ed<\/h3>\n<p>Mo\u017enost zp\u011btn\u00e9ho uplatn\u011bn\u00ed da\u0148ov\u00e9 ztr\u00e1ty se t\u00fdk\u00e1 <strong>obdob\u00ed, kter\u00e9 skon\u010d\u00ed ode dne 30.6.2020<\/strong>. Pokud by se da\u0148ov\u00e1 ztr\u00e1ta uplat\u0148ovala zp\u011btn\u011b v\u00a0p\u0159\u00edpad\u011b, \u017ee je\u0161t\u011b nen\u00ed stanovena da\u0148 nebo da\u0148ov\u00e1 ztr\u00e1ta, je mo\u017en\u00e9 ji na z\u00e1klad\u011b odhadu ztr\u00e1ty v\u00a0jej\u00ed o\u010dek\u00e1van\u00e9 v\u00fd\u0161i zp\u011btn\u011b uplatnit.<\/p>\n<p><strong>Z\u00e1kladn\u00ed podm\u00ednkou<\/strong> pro zp\u011btn\u00e9 uplatn\u011bn\u00ed ztr\u00e1ty je jej\u00ed <strong>vym\u011b\u0159en\u00ed spr\u00e1vcem dan\u011b<\/strong>. V\u00a0p\u0159\u00edpad\u011b standartn\u00edho zda\u0148ovac\u00edho obdob\u00ed \u2013 kalend\u00e1\u0159n\u00edho roku pak zp\u011btn\u00e9 uplatn\u011bn\u00ed da\u0148ov\u00e9 ztr\u00e1ty m\u016f\u017eeme prov\u00e9st:<\/p>\n<ul>\n<li>a\u017e po pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed za rok aktu\u00e1ln\u00ed<\/li>\n<li>vyk\u00e1z\u00e1n\u00ed ztr\u00e1ty v\u00a0tomto p\u0159izn\u00e1n\u00ed<\/li>\n<li>vym\u011b\u0159en\u00ed da\u0148ov\u00e9 ztr\u00e1ty spr\u00e1vcem dan\u011b<\/li>\n<\/ul>\n<p>Zp\u011btn\u00e9 uplatn\u011bn\u00ed da\u0148ov\u00e9 ztr\u00e1ty lze tedy prov\u00e9st <strong>pod\u00e1n\u00edm dodate\u010dn\u00e9ho da\u0148ov\u00e9ho p\u0159izn\u00e1n\u00ed<\/strong> za p\u0159edchoz\u00ed zda\u0148ovac\u00ed obdob\u00ed.<\/p>\n<p>V\u00a0souvislosti se zp\u011btn\u00fdm uplatn\u011bn\u00edm da\u0148ov\u00e9 ztr\u00e1ty do\u0161lo ke vzniku je\u0161t\u011b jedn\u00e9 d\u016fle\u017eit\u00e9 zm\u011bny, a to mo\u017enosti vzd\u00e1t se uplatn\u011bn\u00ed da\u0148ov\u00e9 ztr\u00e1ty v\u00a0n\u00e1sleduj\u00edc\u00edch letech po obdob\u00ed, v\u00a0n\u011bm\u017e ztr\u00e1ta vznikla. Tato mo\u017enost p\u0159ich\u00e1z\u00ed v\u00a0\u00favahu pr\u00e1v\u011b v\u00a0p\u0159\u00edpad\u011b, \u017ee da\u0148ov\u00fd subjekt uplatn\u00ed zp\u011btn\u00e9 uplatn\u011bn\u00ed ztr\u00e1ty.<\/p>\n<h3>Pro\u010d je v\u00fdhodn\u00e9 vzd\u00e1t se uplatn\u011bn\u00ed da\u0148ov\u00e9 ztr\u00e1ty?<\/h3>\n<p>V\u00a0p\u0159\u00edpad\u011b vym\u011b\u0159en\u00ed da\u0148ov\u00e9 ztr\u00e1ty a mo\u017enosti ode\u010dtu v\u00a0n\u00e1sleduj\u00edc\u00edch obdob\u00edch doch\u00e1z\u00ed <strong>k\u00a0prodlou\u017een\u00ed tzv. prekluzivn\u00ed lh\u016fty<\/strong>. Tato lh\u016fta je dobou, po kterou spr\u00e1vce m\u016f\u017ee da\u0148ov\u00fd subjekt kontrolovat a p\u0159\u00edpadn\u011b dom\u011b\u0159it da\u0148. V praxi to znamen\u00e1, \u017ee lh\u016fta pro kontrolu je obecn\u011b t\u0159\u00edlet\u00e1 a za\u010dne b\u011b\u017eet jak od roku, v\u00a0n\u011bm\u017e byla ztr\u00e1ta vyk\u00e1z\u00e1na, tak pro v\u0161echna obdob\u00ed, v\u00a0nich\u017e je mo\u017en\u00e9 ztr\u00e1tu ode\u010d\u00edst, a\u017e se lh\u016ftou za posledn\u00ed rok, kdy je ztr\u00e1tu mo\u017eno ode\u010d\u00edst.<\/p>\n<p>Nap\u0159\u00edklad p\u0159i vzniku ztr\u00e1ty za rok 2020 lze ztr\u00e1tu ode\u010d\u00edst v\u00a0letech 2021\u20132025, prekluzivn\u00ed doba v\u0161ak za\u010d\u00edn\u00e1 b\u011b\u017eet od 1.4.2026 (resp. 1.7.2026 v\u00a0p\u0159\u00edpad\u011b pod\u00e1n\u00ed p\u0159izn\u00e1n\u00ed da\u0148ov\u00fdm poradcem) a pob\u011b\u017e\u00ed a\u017e do 1.4.2029 (resp. 1.7.2029). je tedy klidn\u011b mo\u017en\u00e9, \u017ee spr\u00e1vce dan\u011b zah\u00e1j\u00ed a zah\u00e1jit m\u016f\u017ee je\u0161t\u011b za\u010d\u00e1tkem roku 2029 kontrolu za rok 2020.<\/p>\n<p>T\u00e9to nep\u0159\u00edjemnosti se tedy <strong>lze vyhnout pr\u00e1v\u011b zp\u011btn\u00fdm uplatn\u011bn\u00edm da\u0148ov\u00e9 ztr\u00e1ty<\/strong>.<\/p>\n<h3>Zm\u011bny ve struktu\u0159e obchodn\u00ed korporace mohou b\u00fdt z\u00e1sadn\u00ed p\u0159ek\u00e1\u017ekou<\/h3>\n<p>Omezit uplatn\u011bn\u00ed ztr\u00e1ty m\u016f\u017eou d\u00e1le <strong>podm\u00ednky dle \u00a738na z\u00e1kona o dan\u00edch z\u00a0p\u0159\u00edjm\u016f.<\/strong> Ztr\u00e1ta se nesm\u00ed uplatnit v\u00a0p\u0159\u00edpad\u011b, \u017ee:<\/p>\n<ul>\n<li>do\u0161lo k\u00a0podstatn\u00e9 zm\u011bn\u011b vlastnick\u00e9 struktury obchodn\u00ed korporace<\/li>\n<li>a z\u00e1rove\u0148 do\u0161lo ke zm\u011bn\u011b struktury v\u00fdnos\u016f obchodn\u00ed korporace<\/li>\n<\/ul>\n<p>Podstatnou zm\u011bnou\u00a0se v\u017edy rozum\u00ed nabyt\u00ed nebo zv\u00fd\u0161en\u00ed pod\u00edlu, kter\u00e9 se v \u00fahrnu t\u00fdk\u00e1 v\u00edce ne\u017e 25 % z\u00e1kladn\u00edho kapit\u00e1lu nebo hlasovac\u00edch pr\u00e1v, nebo zm\u011bny, kter\u00fdmi z\u00edsk\u00e1 \u010dlen obchodn\u00ed korporace rozhoduj\u00edc\u00ed vliv. V\u00a0p\u0159\u00edpad\u011b zji\u0161t\u011bn\u00ed podstatn\u00e9 zm\u011bny n\u00e1sleduje anal\u00fdza zm\u011bny struktury v\u00fdnos\u016f podle jednotliv\u00fdch \u010dinnost\u00ed. Pokud korporace spr\u00e1vci dan\u011b prok\u00e1\u017ee, \u017ee nejm\u00e9n\u011b 80 % tr\u017eeb za vlastn\u00ed v\u00fdkony a zbo\u017e\u00ed za\u00fa\u010dtovan\u00fdch v\u00a0roce uplatn\u011bn\u00ed da\u0148ov\u00e9 ztr\u00e1ty poch\u00e1z\u00ed ze stejn\u00e9 \u010dinnosti, jakou provozovala korporace v\u00a0obdob\u00ed, kdy byla ztr\u00e1ta vym\u011b\u0159ena, je mo\u017en\u00e9 da\u0148ovou ztr\u00e1tu jako od\u010ditatelnou polo\u017eku uplatnit. V\u00a0opa\u010dn\u00e9m p\u0159\u00edpad\u011b nikoliv.<\/p>\n<h2>\u0158e\u0161en\u00ed \u00fa\u010detn\u00ed ztr\u00e1ty<\/h2>\n<p>V\u00a0z\u00e1v\u011bru se pod\u00edvejme je\u0161t\u011b na mo\u017enosti \u0159e\u0161en\u00ed \u00fa\u010detn\u00ed ztr\u00e1ty. Ztr\u00e1tu je mo\u017eno ch\u00e1pat jako ur\u010dit\u00fd dluh, kter\u00fd je pot\u0159eba vyrovnat nebo uhradit.<\/p>\n<p>V\u00a0praxi m\u016f\u017eeme vyu\u017e\u00edt dv\u011b mo\u017enosti vy\u0159e\u0161en\u00ed ztr\u00e1ty:<\/p>\n<ul>\n<li><strong><em>\u0159e\u0161en\u00ed intern\u00ed<\/em><\/strong><\/li>\n<li><strong><em>\u0159e\u0161en\u00ed extern\u00ed<\/em><\/strong><\/li>\n<\/ul>\n<h3>Intern\u00ed \u0159e\u0161en\u00ed<\/h3>\n<p>Intern\u00ed \u0159e\u0161en\u00ed je z\u00a0t\u011bchto dvou obl\u00edben\u011bj\u0161\u00edm \u0159e\u0161en\u00edm na rozd\u00edl od \u0159e\u0161en\u00ed zisku, kdy je zase naopak obl\u00edben\u011bj\u0161\u00ed \u0159e\u0161en\u00ed extern\u00ed. V\u00a0podstat\u011b <strong>se \u00fa\u010detn\u00ed ztr\u00e1ta p\u0159esune<\/strong> z\u00a0\u00fa\u010dtu <em>431 \u2013 Hospod\u00e1\u0159sk\u00fd v\u00fdsledek ve schvalovac\u00edm \u0159\u00edzen\u00ed <\/em>na jin\u00fd \u00fa\u010det vlastn\u00edho kapit\u00e1lu. Zm\u011bn\u00ed se tedy ve fin\u00e1le struktura a z\u016fstatky na \u00fa\u010dtech vlastn\u00edho kapit\u00e1lu ve skupin\u011b 41x.<\/p>\n<p><strong><em>Mo\u017en\u00e9 \u00fa\u010detn\u00ed \u0159e\u0161en\u00ed:<\/em><\/strong><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Vyu\u017eit\u00ed nerozd\u011blen\u00e9ho zisku minul\u00fdch let<\/td>\n<td>MD 428<\/td>\n<td>D 431<\/td>\n<\/tr>\n<tr>\n<td>P\u0159eveden\u00ed ztr\u00e1ty na \u00fa\u010det neuhrazen\u00e9 ztr\u00e1ty minul\u00fdch let (jde asi o nejjednodu\u0161\u0161\u00ed \u0159e\u0161en\u00ed, nicm\u00e9n\u011b jen odkl\u00e1d\u00e1 probl\u00e9m do dal\u0161\u00edch let)<\/td>\n<td>MD 429<\/td>\n<td>D 431<\/td>\n<\/tr>\n<tr>\n<td>Vyu\u017eit\u00ed z\u016fstatku z\u00e1konn\u00e9ho rezervn\u00edho fondu (pokud ho korporace tvo\u0159\u00ed)<\/td>\n<td>MD 421<\/td>\n<td>D 431<\/td>\n<\/tr>\n<tr>\n<td>Vyu\u017eit\u00ed z\u016fstatku jin\u00e9ho fondu tvo\u0159en\u00e9ho ze zisku, pokud to spole\u010densk\u00e1 smlouva umo\u017e\u0148uje<\/td>\n<td>MD 42x<\/td>\n<td>D 431<\/td>\n<\/tr>\n<tr>\n<td>Sn\u00ed\u017een\u00ed z\u00e1kladn\u00edho kapit\u00e1lu na \u00fahradu ztr\u00e1ty (jde asi o nejslo\u017eit\u011bj\u0161\u00ed \u0159e\u0161en\u00ed a nejm\u00e9n\u011b cht\u011bn\u00e9 \u0159e\u0161en\u00ed, nav\u00edc spousta spole\u010dnost\u00ed m\u00e1 pouze minim\u00e1ln\u00ed z\u00e1kladn\u00ed kapit\u00e1l<\/td>\n<td>MD 419<\/td>\n<td>D 431<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Extern\u00ed \u0159e\u0161en\u00ed<\/h3>\n<p>Extern\u00ed \u0159e\u0161en\u00ed v\u017edy znamen\u00e1, \u017ee se <strong>na \u00fahrad\u011b ztr\u00e1ty pod\u00edlej\u00ed extern\u00ed subjekty<\/strong>, nej\u010dast\u011bji spole\u010dn\u00edci.<\/p>\n<p>V\u00a0praxi to znamen\u00e1:<\/p>\n<ul>\n<li>ztr\u00e1ta v\u00a0podstat\u011b zat\u00ed\u017e\u00ed jin\u00fd subjekt, tedy spole\u010dn\u00edky (s \u00fahradou ztr\u00e1ty spole\u010dn\u00edky mus\u00ed souhlasit v\u0161ichni spole\u010dn\u00edci a nesm\u00ed b\u00fdt v\u00a0rozporu se spole\u010denskou smlouvou)<\/li>\n<li>sou\u010dasn\u011b vzrostou aktiva spole\u010dnosti a zv\u00fd\u0161\u00ed se cash-flow<\/li>\n<li>do spole\u010dnosti m\u016f\u017ee vstoupit i tzv. tich\u00fd spole\u010dn\u00edk. Ten nejen\u017ee m\u00e1 n\u00e1rok na pod\u00edl na zisku, ale tak\u00e9 se mus\u00ed pod\u00edlet na p\u0159\u00edpadn\u00e9 \u00fahrad\u011b ztr\u00e1ty!<\/li>\n<\/ul>\n<p>\u010cast\u00fdm postupem k\u00a0vy\u0159e\u0161en\u00ed ztr\u00e1ty spole\u010dn\u00edky jsou tzv. <strong>p\u0159\u00edplatky mimo z\u00e1kladn\u00ed kapit\u00e1l<\/strong>, kter\u00e9 bu\u010f <strong>povinn\u011b stanov\u00ed spole\u010densk\u00e1 smlouva<\/strong> nebo m\u016f\u017ee p\u0159\u00edplatek mimo z\u00e1kladn\u00ed kapit\u00e1l poskytnout spole\u010dn\u00edk kdykoli a <strong>dobrovoln\u011b<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u00fdsledek hospoda\u0159en\u00ed obecn\u011b V\u00fdsledek hospoda\u0159en\u00ed je veli\u010dinou, kter\u00e1 ukazuje ekonomickou v\u00fdkonnost \u00fa\u010detn\u00ed jednotky. Tato veli\u010dina je velice \u010dasto sledov\u00e1na extern\u00edmi u\u017eivateli, kte\u0159\u00ed na prvn\u00ed pohled &#8230;<\/p>\n","protected":false},"author":2,"featured_media":2368,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[6,35],"tags":[99,363],"class_list":["post-2367","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-ucetnictvi","tag-uctovani-kapitalovych-uctu-a-dlouhodobych-zavazku"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2367","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=2367"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2367\/revisions"}],"predecessor-version":[{"id":6052,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2367\/revisions\/6052"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2368"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2367"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2367"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2367"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}