{"id":2414,"date":"2026-01-16T10:37:12","date_gmt":"2026-01-16T09:37:12","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/jak-na-ucetni-zaverku-uvod-do-problematiky-a-rozvaha\/"},"modified":"2026-01-16T10:37:50","modified_gmt":"2026-01-16T09:37:50","slug":"jak-na-ucetni-zaverku-uvod-do-problematiky-a-rozvaha","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-ucetni-zaverku-uvod-do-problematiky-a-rozvaha\/","title":{"rendered":"Jak na \u00fa\u010detn\u00ed z\u00e1v\u011brku \u2013 \u00favod do problematiky a rozvaha"},"content":{"rendered":"<h2>Z\u00e1kladn\u00ed z\u00e1sada pro sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/h2>\n<p><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-zaverka-ukazuje-tom-vase-firma-sestavit\/\">\u00da\u010detn\u00ed z\u00e1v\u011brka<\/a> je zavr\u0161en\u00edm mnoham\u011bs\u00ed\u010dn\u00ed pr\u00e1ce \u00fa\u010detn\u00edch. Je d\u016fle\u017eit\u00fdm zdrojem informac\u00ed, se kter\u00fdm pracuje nejen management \u00fa\u010detn\u00ed jednotky, ale tak\u00e9 vlastn\u00edci, finan\u010dn\u00ed \u00fa\u0159ady, banky a \u0159ada dal\u0161\u00edch subjekt\u016f.&nbsp; V \u00a7 7 z\u00e1kona o \u00fa\u010detnictv\u00ed je uvedena z\u00e1kladn\u00ed z\u00e1sada, kterou by \u00fa\u010detn\u00ed jednotky m\u011bly dodr\u017eet. <strong>\u00da\u010detn\u00ed z\u00e1v\u011brka mus\u00ed b\u00fdt sestavena srozumiteln\u011b a pod\u00e1vat v\u011brn\u00fd a poctiv\u00fd obraz<\/strong> o p\u0159edm\u011btu \u00fa\u010detnictv\u00ed a finan\u010dn\u00ed situaci \u00fa\u010detn\u00ed jednotky. U\u017eivatel\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brky toti\u017e \u010din\u00ed na z\u00e1klad\u011b \u00fadaj\u016f v&nbsp;n\u00ed uveden\u00fdch d\u016fle\u017eit\u00e1 rozhodnut\u00ed, a proto je nutn\u00e9 db\u00e1t na to, aby nebyli uvedeni v&nbsp;omyl.<\/p>\n<h2>\u0158\u00e1dn\u00e1, mimo\u0159\u00e1dn\u00e1 \u010di mezit\u00edmn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brka<\/h2>\n<p><strong>\u0158\u00e1dnou nebo mimo\u0159\u00e1dnou \u00fa\u010detn\u00ed z\u00e1v\u011brku sestavuj\u00ed \u00fa\u010detn\u00ed jednotky k rozvahov\u00e9mu dni, to je den, kdy uzav\u00edraj\u00ed \u00fa\u010detn\u00ed knihy. <\/strong>V&nbsp;p\u0159\u00edpad\u011b \u0159\u00e1dn\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brky se uzav\u00edraj\u00ed \u00fa\u010detn\u00ed knihy k posledn\u00edmu dni \u00fa\u010detn\u00edho obdob\u00ed. Mohou v\u0161ak nastat v\u00fdjime\u010dn\u00e9 p\u0159\u00edpady, kdy je pot\u0159eba \u00fa\u010detn\u00ed knihy uzav\u0159\u00edt i k&nbsp;jin\u00e9mu ne\u017e posledn\u00edmu dni \u00fa\u010detn\u00edho obdob\u00ed (nap\u0159. ke dni p\u0159edch\u00e1zej\u00edc\u00edmu dni vstupu do likvidace nebo za dal\u0161\u00edch situac\u00ed uveden\u00fdch v \u00a7 17 odst. 2 z\u00e1kona o \u00fa\u010detnictv\u00ed). Za t\u011bchto okolnost\u00ed se pak sestavuje mimo\u0159\u00e1dn\u00e1 \u00fa\u010detn\u00ed z\u00e1v\u011brka.<\/p>\n<p>\u00da\u010detn\u00ed jednotky v\u0161ak mohou na z\u00e1klad\u011b po\u017eadavku zvl\u00e1\u0161tn\u00edho p\u0159edpisu<strong> sestavit v pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed i tzv. mezit\u00edmn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brku, ani\u017e by uzav\u0159ely \u00fa\u010detn\u00ed knihy<\/strong>.&nbsp; Podrobn\u00e9 informace k&nbsp;mezit\u00edmn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brce jsou uvedeny v \u00a7 19 odst. 3. z\u00e1kona o \u00fa\u010detnictv\u00ed.<\/p>\n<h2>\u00da\u010detn\u00ed z\u00e1v\u011brka v&nbsp;pln\u00e9m nebo zkr\u00e1cen\u00e9m rozsahu<\/h2>\n<p>\u00da\u010detn\u00ed jednotky sestavuj\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brku v pln\u00e9m nebo zkr\u00e1cen\u00e9m rozsahu. <strong>V&nbsp;dal\u0161\u00edm v\u00fdkladu se zam\u011b\u0159\u00edme na \u00fa\u010detn\u00ed z\u00e1v\u011brku obchodn\u00edch spole\u010dnost\u00ed (podnikatelsk\u00fdch subjekt\u016f).<\/strong><\/p>\n<p>Ve zkr\u00e1cen\u00e9m rozsahu mohou sestavit \u00fa\u010detn\u00ed z\u00e1v\u011brku \u00fa\u010detn\u00ed jednotky, kter\u00e9 nejsou povinny m\u00edt \u00fa\u010detn\u00ed z\u00e1v\u011brku ov\u011b\u0159enou auditorem (nestanov\u00ed-li z\u00e1kon o \u00fa\u010detnictv\u00ed jinak). Toto pravidlo vypad\u00e1 velmi jednodu\u0161e, je v\u0161ak nezbytn\u00e9 dodat, \u017ee rozsah informac\u00ed zve\u0159ejn\u011bn\u00fdch v&nbsp;\u00fa\u010detn\u00ed z\u00e1v\u011brce se li\u0161\u00ed i v&nbsp;z\u00e1vislosti na tom, do kter\u00e9 kategorie je \u00fa\u010detn\u00ed jednotka za\u0159azena.<\/p>\n<h2>Kategorizace \u00fa\u010detn\u00edch jednotek<\/h2>\n<p>Rozli\u0161ujeme mikro, mal\u00e9, st\u0159edn\u00ed a velk\u00e9 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/kategorie-ucetnich-jednotek-zjistete-kam-patrite\/\">\u00fa\u010detn\u00ed jednotky<\/a>.<\/p>\n<p><strong>Mikro \u00fa\u010detn\u00ed jednotkou<\/strong> je ta, kter\u00e1 k rozvahov\u00e9mu dni nep\u0159ekra\u010duje alespo\u0148 2 z uveden\u00fdch hrani\u010dn\u00edch hodnot<\/p>\n<ul>\n<li>aktiva celkem 9 000 000 K\u010d (11 000 000 K\u010d od roku 2026),<\/li>\n<li>ro\u010dn\u00ed \u00fahrn \u010dist\u00e9ho obratu 18 000 000 K\u010d (22 000 000 K\u010d od roku 2026),<\/li>\n<li>pr\u016fm\u011brn\u00fd po\u010det zam\u011bstnanc\u016f v pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed 10.<\/li>\n<\/ul>\n<p><strong>Malou \u00fa\u010detn\u00ed jednotkou<\/strong> je ta, kter\u00e1 nen\u00ed mikro \u00fa\u010detn\u00ed jednotkou a k rozvahov\u00e9mu dni nep\u0159ekra\u010duje alespo\u0148 2 z uveden\u00fdch hrani\u010dn\u00edch hodnot<\/p>\n<ul>\n<li>aktiva celkem 100 000 000 K\u010d (120 000 000 K\u010d od roku 2026),<\/li>\n<li>ro\u010dn\u00ed \u00fahrn \u010dist\u00e9ho obratu 200 000 000 K\u010d (240 000 000 K\u010d od roku 2026),<\/li>\n<li>pr\u016fm\u011brn\u00fd po\u010det zam\u011bstnanc\u016f v pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed 50.<\/li>\n<\/ul>\n<p><strong>St\u0159edn\u00ed \u00fa\u010detn\u00ed jednotkou<\/strong> je ta, kter\u00e1 nen\u00ed mikro \u00fa\u010detn\u00ed jednotkou ani malou \u00fa\u010detn\u00ed jednotkou a k rozvahov\u00e9mu dni nep\u0159ekra\u010duje alespo\u0148 2 z uveden\u00fdch hrani\u010dn\u00edch hodnot<\/p>\n<ul>\n<li>aktiva celkem 500 000 000 K\u010d (600 000 000 K\u010d od roku 2026),<\/li>\n<li>ro\u010dn\u00ed \u00fahrn \u010dist\u00e9ho obratu 1 000 000 000 K\u010d (1 200 000 K\u010d od roku 2026),<\/li>\n<li>pr\u016fm\u011brn\u00fd po\u010det zam\u011bstnanc\u016f v pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed 250.<\/li>\n<\/ul>\n<p><strong>Velkou \u00fa\u010detn\u00ed jednotkou<\/strong> je ta, kter\u00e1 k rozvahov\u00e9mu dni p\u0159ekra\u010duje alespo\u0148 2 hrani\u010dn\u00ed hodnoty uveden\u00e9 u st\u0159edn\u00ed \u00fa\u010detn\u00ed jednotky.&nbsp;Za velkou \u00fa\u010detn\u00ed jednotku se v\u017edy pova\u017euje<\/p>\n<ul>\n<li>subjekt ve\u0159ejn\u00e9ho z\u00e1jmu (nap\u0159. banky, poji\u0161\u0165ovny a dal\u0161\u00ed dle podm\u00ednek uveden\u00fdch v \u00a7 1a z\u00e1kona o \u00fa\u010detnictv\u00ed)<\/li>\n<li>vybran\u00e1 \u00fa\u010detn\u00ed jednotka (nap\u0159. organiza\u010dn\u00ed slo\u017eky st\u00e1tu a dal\u0161\u00ed dle podm\u00ednek uveden\u00fdch v \u00a7 1 odst. 3 z\u00e1kona o \u00fa\u010detnictv\u00ed).<\/li>\n<\/ul>\n<p>V prvn\u00edm \u00fa\u010detn\u00edm obdob\u00ed se \u00fa\u010detn\u00ed jednotka za\u0159ad\u00ed do kategorie, u kter\u00e9 p\u0159edpokl\u00e1d\u00e1, \u017ee spln\u00ed jej\u00ed podm\u00ednky k rozvahov\u00e9mu dni prvn\u00edho \u00fa\u010detn\u00edho obdob\u00ed. <strong>Pokud ve dvou po sob\u011b n\u00e1sleduj\u00edc\u00edch rozvahov\u00fdch dnech \u0159\u00e1dn\u00fdch \u00fa\u010detn\u00edch z\u00e1v\u011brek \u00fa\u010detn\u00ed jednotka p\u0159ekro\u010d\u00ed nebo p\u0159estane p\u0159ekra\u010dovat 2 v\u00fd\u0161e uveden\u00e9 hrani\u010dn\u00ed hodnoty<\/strong>, zm\u011bn\u00ed od po\u010d\u00e1tku bezprost\u0159edn\u011b n\u00e1sleduj\u00edc\u00edho \u00fa\u010detn\u00edho obdob\u00ed kategorii \u00fa\u010detn\u00ed jednotky. N\u00e1vod, jak spo\u010d\u00edtat v\u00fd\u0161e uveden\u00e1 krit\u00e9ria, najdete v \u00a7 1d z\u00e1kona o \u00fa\u010detnictv\u00ed.<\/p>\n<p><em>P\u0159\u00edklad<\/em><\/p>\n<p><em>\u00da\u010detn\u00ed jednotka vznikla v&nbsp;\u00fanoru 2018 a za\u0159adila se do kategorie mikro. K&nbsp;31.12.2018 (rozvahov\u00fd den \u0159\u00e1dn\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brky) nep\u0159ekro\u010dila ani jednu z&nbsp;hrani\u010dn\u00edch hodnot pro mikro \u00fa\u010detn\u00ed jednotku. K&nbsp;31.12.2019 p\u0159ekro\u010dila hrani\u010dn\u00ed hodnotu pro mikro \u00fa\u010detn\u00ed jednotku &nbsp;u pr\u016fm\u011brn\u00e9ho po\u010dtu zam\u011bstnanc\u016f a obratu (ale z\u00e1rove\u0148 nep\u0159ekro\u010dila hrani\u010dn\u00ed hodnoty pro malou \u00fa\u010detn\u00ed jednotku), stejn\u011b tak i k&nbsp;31.12.2020. Od 1.1.2021 bude za\u0159azena do kategorie mal\u00fdch \u00fa\u010detn\u00edch jednotek.<\/em><\/p>\n<h2>Povinnost nechat ov\u011b\u0159it \u00fa\u010detn\u00ed z\u00e1v\u011brku auditorem<\/h2>\n<p>\u0158\u00e1dnou nebo mimo\u0159\u00e1dnou \u00fa\u010detn\u00ed z\u00e1v\u011brku jsou povinny m\u00edt ov\u011b\u0159enou auditorem<\/p>\n<ul>\n<li><strong>velk\u00e9 \u00fa\u010detn\u00ed jednotky<\/strong> (a\u017e na v\u00fdjimky definovan\u00e9 v \u00a720&nbsp;z\u00e1kona o \u00fa\u010detnictv\u00ed),<\/li>\n<li><strong>st\u0159edn\u00ed \u00fa\u010detn\u00ed jednotky<\/strong>,<\/li>\n<li><strong>mal\u00e9 \u00fa\u010detn\u00ed jednotky, pokud jsou akciov\u00fdmi spole\u010dnostmi nebo sv\u011b\u0159ensk\u00fdmi fondy<\/strong> a k rozvahov\u00e9mu dni \u00fa\u010detn\u00edho obdob\u00ed, za n\u011bj\u017e se \u00fa\u010detn\u00ed z\u00e1v\u011brka ov\u011b\u0159uje, a \u00fa\u010detn\u00edho obdob\u00ed bezprost\u0159edn\u011b p\u0159edch\u00e1zej\u00edc\u00edho, p\u0159ekro\u010dily nebo ji\u017e dos\u00e1hly alespo\u0148 jednu z uveden\u00fdch hodnot\n<ol>\n<li>aktiva celkem 40 000 000 K\u010d,<\/li>\n<li>ro\u010dn\u00ed \u00fahrn \u010dist\u00e9ho obratu 80&nbsp;000 000 K\u010d,<\/li>\n<li>pr\u016fm\u011brn\u00fd po\u010det zam\u011bstnanc\u016f v pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed 50,<\/li>\n<\/ol>\n<\/li>\n<li><strong>ostatn\u00ed mal\u00e9 \u00fa\u010detn\u00ed jednotky<\/strong>, pokud k rozvahov\u00e9mu dni \u00fa\u010detn\u00edho obdob\u00ed, za n\u011bj\u017e se \u00fa\u010detn\u00ed z\u00e1v\u011brka ov\u011b\u0159uje, a \u00fa\u010detn\u00edho obdob\u00ed bezprost\u0159edn\u011b p\u0159edch\u00e1zej\u00edc\u00edho, p\u0159ekro\u010dily nebo ji\u017e dos\u00e1hly alespo\u0148 2 hodnoty uveden\u00e9 v\u00fd\u0161e,<\/li>\n<\/ul>\n<p>Mimo v\u00fd\u0161e uveden\u00fdch situace <strong>m\u016f\u017ee vzniknout \u00fa\u010detn\u00ed jednotce povinnost nechat ov\u011b\u0159it \u00fa\u010detn\u00ed z\u00e1v\u011brku auditorem i v&nbsp;p\u0159\u00edpad\u011b, \u017ee to vy\u017eaduje zvl\u00e1\u0161tn\u00ed pr\u00e1vn\u00ed p\u0159edpis<\/strong>.<\/p>\n<p>Z\u00e1kon o \u00fa\u010detnictv\u00ed z\u00e1rove\u0148 definuje mimo\u0159\u00e1dn\u00e9 p\u0159\u00edpady, kdy ani v\u00fd\u0161e uveden\u00e9 \u00fa\u010detn\u00ed jednotky nemus\u00ed nechat \u00fa\u010detn\u00ed z\u00e1v\u011brku ov\u011b\u0159it auditorem, podrobn\u00e9 informace jsou uvedeny v \u00a7 20 odst. 2 z\u00e1kona o \u00fa\u010detnictv\u00ed.<\/p>\n<p><em>P\u0159\u00edklad<\/em><\/p>\n<p><em>Akciov\u00e1 spole\u010dnost byla k&nbsp;31.12.2018 (rozvahov\u00fd den \u0159\u00e1dn\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brky) za\u0159azena do kategorie mal\u00fdch \u00fa\u010detn\u00edch jednotek a nep\u0159ekro\u010dila ani jednu z&nbsp;hodnot pro povinn\u00fd audit. K&nbsp;31.12.2019 byla st\u00e1le malou \u00fa\u010detn\u00ed jednotkou a p\u0159ekro\u010dila hodnotu obratu, stejn\u011b tak i k&nbsp;31.12.2020. Akciov\u00e1 spole\u010dnost m\u00e1 povinnost nechat \u00fa\u010detn\u00ed z\u00e1v\u011brku sestavenou k&nbsp;31.12.2020 ov\u011b\u0159it auditorem.<\/em><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-5772\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2021\/09\/j-kelly-brito-PeUJyoylfe4-unsplash-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\"><\/p>\n<h2>N\u00e1le\u017eitosti \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/h2>\n<p>\u00da\u010detn\u00ed z\u00e1v\u011brku obchodn\u00edch spole\u010dnost\u00ed (podnikatelsk\u00fdch subjekt\u016f) tvo\u0159\u00ed:<\/p>\n<ul>\n<li>rozvaha,<\/li>\n<li>v\u00fdkaz zisku a ztr\u00e1ty,<\/li>\n<li>p\u0159\u00edloha,<\/li>\n<li>p\u0159ehled o pen\u011b\u017en\u00edch toc\u00edch (cash flow) \u2013 mikro a mal\u00e9 \u00fa\u010detn\u00ed jednotky nemus\u00ed tento v\u00fdkaz sestavovat,<\/li>\n<li>p\u0159ehled o zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu \u2013 mikro a mal\u00e9 \u00fa\u010detn\u00ed jednotky nemus\u00ed tento v\u00fdkaz sestavovat.<\/li>\n<\/ul>\n<p>\u00da\u010detn\u00ed z\u00e1v\u011brka obchodn\u00edch spole\u010dnost\u00ed (podnikatelsk\u00fdch subjekt\u016f) mus\u00ed obsahovat:<\/p>\n<ul>\n<li>obchodn\u00ed firmu a s\u00eddlo,<\/li>\n<li>identifika\u010dn\u00ed \u010d\u00edslo a informaci o z\u00e1pisu do ve\u0159ejn\u00e9ho rejst\u0159\u00edku,<\/li>\n<li>pr\u00e1vn\u00ed formu \u00fa\u010detn\u00ed jednotky, p\u0159\u00edpadn\u011b informaci o tom, \u017ee je \u00fa\u010detn\u00ed jednotka v likvidaci,<\/li>\n<li>p\u0159edm\u011bt podnik\u00e1n\u00ed,<\/li>\n<li>rozvahov\u00fd den nebo jin\u00fd okam\u017eik, k n\u011bmu\u017e se \u00fa\u010detn\u00ed z\u00e1v\u011brka sestavuje,<\/li>\n<li>okam\u017eik sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky, kter\u00fd nast\u00e1v\u00e1 podpisem \u00fa\u010detn\u00ed z\u00e1v\u011brky ze strany statut\u00e1rn\u00edho org\u00e1nu, tento podpis pat\u0159\u00ed tak\u00e9 mezi povinnou n\u00e1le\u017eitost \u00fa\u010detn\u00ed z\u00e1v\u011brky.<\/li>\n<\/ul>\n<p>V&nbsp;tomto \u010dl\u00e1nku se zam\u011b\u0159\u00edme na prvn\u00ed \u010d\u00e1st \u00fa\u010detn\u00ed z\u00e1v\u011brky &#8211; rozvahu.<\/p>\n<h2>Rozvaha<\/h2>\n<p>Rozvaha pat\u0159\u00ed mez\u00ed z\u00e1kladn\u00ed sou\u010d\u00e1sti \u00fa\u010detn\u00ed z\u00e1v\u011brky a je <strong>d\u016fle\u017eit\u00fdm zdrojem informac\u00ed o v\u00fd\u0161i a struktu\u0159e aktiv a pasiv<\/strong> \u00fa\u010detn\u00ed jednotky. Vypov\u00eddac\u00ed hodnotu rozvahy zvy\u0161uje skute\u010dnost, \u017ee se v&nbsp;n\u00ed zobrazuj\u00ed <strong>\u00fadaje k&nbsp;rozvahov\u00e9mu dni b\u011b\u017en\u00e9ho i minul\u00e9ho \u00fa\u010detn\u00edho obdob\u00ed<\/strong>, a u\u017eivatel\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brky je tak mohou porovnat.<\/p>\n<p>V p\u0159\u00edpad\u011b, \u017ee <strong>informace uv\u00e1d\u011bn\u00e9 za minul\u00e9 a b\u011b\u017en\u00e9 \u00fa\u010detn\u00ed obdob\u00ed nejsou srovnateln\u00e9<\/strong> (nap\u0159. z&nbsp;d\u016fvodu zm\u011bny pou\u017e\u00edvan\u00e9 metody), uprav\u00ed se informace za minul\u00e9 \u00fa\u010detn\u00ed obdob\u00ed s ohledem na v\u00fdznamnost, kter\u00e1 je definov\u00e1na v \u00a7 19 odst. 7 z\u00e1kona o \u00fa\u010detnictv\u00ed. Ka\u017ed\u00e1 \u00faprava informac\u00ed za minul\u00e9 \u00fa\u010detn\u00ed obdob\u00ed, pop\u0159\u00edpad\u011b ponech\u00e1n\u00ed nesrovnateln\u00fdch informac\u00ed se od\u016fvodn\u00ed v p\u0159\u00edloze.<\/p>\n<p>\u00da\u010detn\u00ed jednotky, kter\u00fdm<strong> vznikne povinnost v\u00e9st \u00fa\u010detnictv\u00ed nebo vstoup\u00ed do likvidace v b\u011b\u017en\u00e9m \u00fa\u010detn\u00edm obdob\u00ed, a \u00fa\u010detn\u00ed jednotky v \u00fapadku<\/strong> uv\u00e1d\u011bj\u00ed v rozvaze nam\u00edsto informac\u00ed za minul\u00e9 \u00fa\u010detn\u00ed obdob\u00ed \u00fadaje ze zahajovac\u00ed rozvahy ke dni povinnosti v\u00e9st \u00fa\u010detnictv\u00ed nebo ke dni vstupu do likvidace anebo ke dni \u00fa\u010dinnosti rozhodnut\u00ed o \u00fapadku.<\/p>\n<p>U\u017eivatel\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brky jist\u011b ocen\u00ed, \u017ee v rozvaze za b\u011b\u017en\u00e9 \u00fa\u010detn\u00ed obdob\u00ed se u aktiv uv\u00e1d\u00ed:<\/p>\n<ul>\n<li>sloupec \u201e<strong>brutto<\/strong>\u201c &#8211; v\u00fd\u0161e aktiv neupraven\u00e1 o opravn\u00e9 polo\u017eky a opr\u00e1vky,<\/li>\n<li>sloupec \u201e<strong>korekce<\/strong>\u201c \u2013 v\u00fd\u0161e souvisej\u00edc\u00edch opravn\u00fdch polo\u017eek a opr\u00e1vek,<\/li>\n<li>sloupec \u201e<strong>netto<\/strong>\u201c &#8211; v\u00fd\u0161e aktiv sn\u00ed\u017een\u00e1 o opravn\u00e9 polo\u017eky a opr\u00e1vky.<\/li>\n<\/ul>\n<p>Za minul\u00e9 \u00fa\u010detn\u00ed obdob\u00ed uv\u00e1d\u00ed se ji\u017e uv\u00e1d\u011bj\u00ed pouze hodnoty \u201enetto\u201c.<\/p>\n<h2>Rozsah informac\u00ed zve\u0159ejn\u011bn\u00fdch v rozvaze<\/h2>\n<p>\u00da\u010detn\u00ed jednotky sestavuj\u00ed rozvahu v&nbsp;pln\u00e9m nebo zkr\u00e1cen\u00e9m rozsahu.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>\u00da\u010detn\u00ed jednotka<\/strong><\/td>\n<td><strong>Rozsah rozvahy<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Mikro<\/strong><\/td>\n<td>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td>s povinn\u00fdm auditem \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/td>\n<td>pln\u00fd rozsah<\/td>\n<\/tr>\n<tr>\n<td>bez povinn\u00e9ho auditu \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/td>\n<td>zkr\u00e1cen\u00fd rozsah \u2013 verze pro mikro<\/td>\n<\/tr>\n<tr>\n<td><strong>Mal\u00e1<\/strong><\/td>\n<td>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td>s povinn\u00fdm auditem \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/td>\n<td>pln\u00fd rozsah<\/td>\n<\/tr>\n<tr>\n<td>bez povinn\u00e9ho auditu \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/td>\n<td>zkr\u00e1cen\u00fd rozsah \u2013 verze pro mal\u00e9<\/td>\n<\/tr>\n<tr>\n<td><strong>St\u0159edn\u00ed<\/strong><\/td>\n<td>pln\u00fd rozsah<\/td>\n<\/tr>\n<tr>\n<td><strong>Velk\u00e1<\/strong><\/td>\n<td>pln\u00fd rozsah<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Rozvaha v&nbsp;pln\u00e9m rozsahu<\/h2>\n<p>P\u0159esn\u00e9 uspo\u0159\u00e1d\u00e1n\u00ed a ozna\u010den\u00ed polo\u017eek rozvahy v&nbsp;pln\u00e9m rozsahu je uvedeno v&nbsp;p\u0159\u00edloze \u010d. 1 k&nbsp;vyhl\u00e1\u0161ce \u010d. 500\/2002 Sb.<\/p>\n<p><strong>AKTIVA CELKEM<\/strong><\/p>\n<p><strong>&nbsp;<\/strong><\/p>\n<p><strong>A. Pohled\u00e1vky za upsan\u00fd z\u00e1kladn\u00ed kapit\u00e1l<\/strong><\/p>\n<p><strong><br \/>\n<\/strong><strong>B. St\u00e1l\u00e1 aktiva<\/strong><\/p>\n<p><strong>B.I. Dlouhodob\u00fd nehmotn\u00fd majetek<\/strong><\/p>\n<p>B.I.1. Nehmotn\u00e9 v\u00fdsledky v\u00fdvoje<\/p>\n<p>B.I.2. Oceniteln\u00e1 pr\u00e1va<\/p>\n<p>B.I.2.1. Software<\/p>\n<p>B.I.2.2. Ostatn\u00ed oceniteln\u00e1 pr\u00e1va<\/p>\n<p>B.I.3. Goodwill<\/p>\n<p>B.I.4. Ostatn\u00ed dlouhodob\u00fd nehmotn\u00fd majetek<\/p>\n<p>B.I.5. Poskytnut\u00e9 z\u00e1lohy na dlouhodob\u00fd nehmotn\u00fd majetek a nedokon\u010den\u00fd dlouhodob\u00fd nehmotn\u00fd majetek<\/p>\n<p>B.I.5.1. Poskytnut\u00e9 z\u00e1lohy na dlouhodob\u00fd nehmotn\u00fd majetek<\/p>\n<p>B.I.5.2. Nedokon\u010den\u00fd dlouhodob\u00fd nehmotn\u00fd majetek<\/p>\n<p><strong>B.II. Dlouhodob\u00fd hmotn\u00fd majetek<\/strong><\/p>\n<p>B.II.1. Pozemky a stavby<\/p>\n<p>B.II.1.1. Pozemky<\/p>\n<p>B.II.1.2. Stavby<\/p>\n<p>B.II.2. Hmotn\u00e9 movit\u00e9 v\u011bci a jejich soubory<\/p>\n<p>B.II.3. Oce\u0148ovac\u00ed rozd\u00edl k nabyt\u00e9mu majetku<\/p>\n<p>B.II.4. Ostatn\u00ed dlouhodob\u00fd hmotn\u00fd majetek<\/p>\n<p>B.II.4.1. P\u011bstitelsk\u00e9 celky trval\u00fdch porost\u016f<\/p>\n<p>B.II.4.2. Dosp\u011bl\u00e1 zv\u00ed\u0159ata a jejich skupiny<\/p>\n<p>B.II.4.3. Jin\u00fd dlouhodob\u00fd hmotn\u00fd majetek<\/p>\n<p>B.II.5. Poskytnut\u00e9 z\u00e1lohy na dlouhodob\u00fd hmotn\u00fd majetek a nedokon\u010den\u00fd dlouhodob\u00fd hmotn\u00fd majetek<\/p>\n<p>B.II.5.1. Poskytnut\u00e9 z\u00e1lohy na dlouhodob\u00fd hmotn\u00fd majetek<\/p>\n<p>B.II.5.2. Nedokon\u010den\u00fd dlouhodob\u00fd hmotn\u00fd majetek<\/p>\n<p><strong>B.III. Dlouhodob\u00fd finan\u010dn\u00ed majetek<\/strong><\/p>\n<p>B.III.1. Pod\u00edly &#8211; ovl\u00e1dan\u00e1 nebo ovl\u00e1daj\u00edc\u00ed osoba<\/p>\n<p>B.III.2. Z\u00e1p\u016fj\u010dky a \u00fav\u011bry &#8211; ovl\u00e1dan\u00e1 nebo ovl\u00e1daj\u00edc\u00ed osoba<\/p>\n<p>B.III.3. Pod\u00edly &#8211; podstatn\u00fd vliv<\/p>\n<p>B.III.4. Z\u00e1p\u016fj\u010dky a \u00fav\u011bry &#8211; podstatn\u00fd vliv<\/p>\n<p>B.III.5. Ostatn\u00ed dlouhodob\u00e9 cenn\u00e9 pap\u00edry a pod\u00edly<\/p>\n<p>B.III.6. Z\u00e1p\u016fj\u010dky a \u00fav\u011bry &#8211; ostatn\u00ed<\/p>\n<p>B.III.7. Ostatn\u00ed dlouhodob\u00fd finan\u010dn\u00ed majetek<\/p>\n<p>B.III.7.1. Jin\u00fd dlouhodob\u00fd finan\u010dn\u00ed majetek<\/p>\n<p>B.III.7.2. Poskytnut\u00e9 z\u00e1lohy na dlouhodob\u00fd finan\u010dn\u00ed majetek<\/p>\n<p><strong>C. Ob\u011b\u017en\u00e1 aktiva<\/strong><\/p>\n<p><strong>C.I. Z\u00e1soby<\/strong><\/p>\n<p>C.I.1. Materi\u00e1l<\/p>\n<p>C.I.2. Nedokon\u010den\u00e1 v\u00fdroba a polotovary<\/p>\n<p>C.I.3. V\u00fdrobky a zbo\u017e\u00ed<\/p>\n<p>C.I.3.1. V\u00fdrobky<\/p>\n<p>C.I.3.2. Zbo\u017e\u00ed<\/p>\n<p>C.I.4. Mlad\u00e1 a ostatn\u00ed zv\u00ed\u0159ata a jejich skupiny<\/p>\n<p>C.I.5. Poskytnut\u00e9 z\u00e1lohy na z\u00e1soby<\/p>\n<p><strong>C.II. Pohled\u00e1vky<\/strong><\/p>\n<p>C.II.1. Dlouhodob\u00e9 pohled\u00e1vky<\/p>\n<p>C.II.1.1. Pohled\u00e1vky z obchodn\u00edch vztah\u016f<\/p>\n<p>C.II.1.2. Pohled\u00e1vky &#8211; ovl\u00e1dan\u00e1 nebo ovl\u00e1daj\u00edc\u00ed osoba<\/p>\n<p>C.II.1.3. Pohled\u00e1vky &#8211; podstatn\u00fd vliv<\/p>\n<p>C.II.1.4. Odlo\u017een\u00e1 da\u0148ov\u00e1 pohled\u00e1vka<\/p>\n<p>C.II.1.5. Pohled\u00e1vky &#8211; ostatn\u00ed<\/p>\n<p>C.II.1.5.1. Pohled\u00e1vky za spole\u010dn\u00edky<\/p>\n<p>C.II.1.5.2. Dlouhodob\u00e9 poskytnut\u00e9 z\u00e1lohy<\/p>\n<p>C.II.1.5.3. Dohadn\u00e9 \u00fa\u010dty aktivn\u00ed<\/p>\n<p>C.II.1.5.4. Jin\u00e9 pohled\u00e1vky<\/p>\n<p>C.II.2. Kr\u00e1tkodob\u00e9 pohled\u00e1vky<\/p>\n<p>C.II.2.1. Pohled\u00e1vky z obchodn\u00edch vztah\u016f<\/p>\n<p>C.II.2.2. Pohled\u00e1vky &#8211; ovl\u00e1dan\u00e1 nebo ovl\u00e1daj\u00edc\u00ed osoba<\/p>\n<p>C.II.2.3. Pohled\u00e1vky &#8211; podstatn\u00fd vliv<\/p>\n<p>C.II.2.4. Pohled\u00e1vky &#8211; ostatn\u00ed<\/p>\n<p>C.II.2.4.1. Pohled\u00e1vky za spole\u010dn\u00edky<\/p>\n<p>C.II.2.4.2. Soci\u00e1ln\u00ed zabezpe\u010den\u00ed a zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/p>\n<p>C.II.2.4.3. St\u00e1t &#8211; da\u0148ov\u00e9 pohled\u00e1vky<\/p>\n<p>C.II.2.4.4. Kr\u00e1tkodob\u00e9 poskytnut\u00e9 z\u00e1lohy<\/p>\n<p>C.II.2.4.5. Dohadn\u00e9 \u00fa\u010dty aktivn\u00ed<\/p>\n<p>C.II.2.4.6. Jin\u00e9 pohled\u00e1vky<\/p>\n<p>C.II.3. \u010casov\u00e9 rozli\u0161en\u00ed aktiv*<\/p>\n<p>C.II.3.1. N\u00e1klady p\u0159\u00ed\u0161t\u00edch obdob\u00ed<\/p>\n<p>C.II.3.2. Komplexn\u00ed n\u00e1klady p\u0159\u00ed\u0161t\u00edch obdob\u00ed<\/p>\n<p>C.II.3.3. P\u0159\u00edjmy p\u0159\u00ed\u0161t\u00edch obdob\u00ed<\/p>\n<p><strong>C.III. Kr\u00e1tkodob\u00fd finan\u010dn\u00ed majetek<\/strong><\/p>\n<p>C.III.1. Pod\u00edly &#8211; ovl\u00e1dan\u00e1 nebo ovl\u00e1daj\u00edc\u00ed osoba<\/p>\n<p>C.III.2. Ostatn\u00ed kr\u00e1tkodob\u00fd finan\u010dn\u00ed majetek<\/p>\n<p><strong>C.IV. Pen\u011b\u017en\u00ed prost\u0159edky<\/strong><\/p>\n<p>C.IV.1. Pen\u011b\u017en\u00ed prost\u0159edky v pokladn\u011b<\/p>\n<p>C.IV.2. Pen\u011b\u017en\u00ed prost\u0159edky na \u00fa\u010dtech<\/p>\n<p><strong>D. \u010casov\u00e9 rozli\u0161en\u00ed aktiv*<\/strong><\/p>\n<p>D.1. N\u00e1klady p\u0159\u00ed\u0161t\u00edch obdob\u00ed<\/p>\n<p>D.2. Komplexn\u00ed n\u00e1klady p\u0159\u00ed\u0161t\u00edch obdob\u00ed<\/p>\n<p>D.3. P\u0159\u00edjmy p\u0159\u00ed\u0161t\u00edch obdob\u00ed<\/p>\n<p><strong>PASIVA CELKEM<br \/>\n<\/strong><\/p>\n<p><strong>A. Vlastn\u00ed kapit\u00e1l<\/strong><\/p>\n<p>A.I. Z\u00e1kladn\u00ed kapit\u00e1l<\/p>\n<p>A.I.1. Z\u00e1kladn\u00ed kapit\u00e1l<\/p>\n<p>A.I.2. Vlastn\u00ed pod\u00edly (-)<\/p>\n<p>A.I.3. Zm\u011bny z\u00e1kladn\u00edho kapit\u00e1lu<\/p>\n<p>A.II. \u00c1\u017eio a kapit\u00e1lov\u00e9 fondy<\/p>\n<p>A.II.1. \u00c1\u017eio<\/p>\n<p>A.II.2. Kapit\u00e1lov\u00e9 fondy<\/p>\n<p>A.II.2.1. Ostatn\u00ed kapit\u00e1lov\u00e9 fondy<\/p>\n<p>A.II.2.2. Oce\u0148ovac\u00ed rozd\u00edly z p\u0159ecen\u011bn\u00ed majetku a z\u00e1vazk\u016f (+\/-)<\/p>\n<p>A.II.2.3. Oce\u0148ovac\u00ed rozd\u00edly z p\u0159ecen\u011bn\u00ed p\u0159i p\u0159em\u011bn\u00e1ch obchodn\u00edch korporac\u00ed (+\/-)<\/p>\n<p>A.II.2.4. Rozd\u00edly z p\u0159em\u011bn obchodn\u00edch korporac\u00ed (+\/-)<\/p>\n<p>A.II.2.5. Rozd\u00edly z ocen\u011bn\u00ed p\u0159i p\u0159em\u011bn\u00e1ch obchodn\u00edch korporac\u00ed (+\/-)<\/p>\n<p>A.III. Fondy ze zisku<\/p>\n<p>A.III.1. Ostatn\u00ed rezervn\u00ed fondy<\/p>\n<p>A.III.2. Statut\u00e1rn\u00ed a ostatn\u00ed fondy<\/p>\n<p>A.IV. V\u00fdsledek hospoda\u0159en\u00ed minul\u00fdch let (+\/-)<\/p>\n<p>A.IV.1. Nerozd\u011blen\u00fd zisk nebo neuhrazen\u00e1 ztr\u00e1ta minul\u00fdch let (+\/-)<\/p>\n<p>A.IV.2. Jin\u00fd v\u00fdsledek hospoda\u0159en\u00ed minul\u00fdch let (+\/-)<\/p>\n<p>A.V. V\u00fdsledek hospoda\u0159en\u00ed b\u011b\u017en\u00e9ho \u00fa\u010detn\u00edho obdob\u00ed (+\/-)<\/p>\n<p>A.VI. Rozhodnuto o z\u00e1lohov\u00e9 v\u00fdplat\u011b pod\u00edlu na zisku (-)<\/p>\n<p>B.+C. Ciz\u00ed zdroje<\/p>\n<p><strong>B. Rezervy<\/strong><\/p>\n<p>B.1. Rezerva na d\u016fchody a podobn\u00e9 z\u00e1vazky<\/p>\n<p>B.2. Rezerva na da\u0148 z p\u0159\u00edjm\u016f<\/p>\n<p>B.3. Rezervy podle zvl\u00e1\u0161tn\u00edch pr\u00e1vn\u00edch p\u0159edpis\u016f<\/p>\n<p>B.4. Ostatn\u00ed rezervy<\/p>\n<p><strong>C. Z\u00e1vazky<\/strong><\/p>\n<p>C.I. Dlouhodob\u00e9 z\u00e1vazky<\/p>\n<p>C.I.1. Vydan\u00e9 dluhopisy<\/p>\n<p>C.I.1.1. Vym\u011bniteln\u00e9 dluhopisy<\/p>\n<p>C.I.1.2. Ostatn\u00ed dluhopisy<\/p>\n<p>C.I.2. Z\u00e1vazky k \u00fav\u011brov\u00fdm instituc\u00edm<\/p>\n<p>C.I.3. Dlouhodob\u00e9 p\u0159ijat\u00e9 z\u00e1lohy<\/p>\n<p>C.I.4. Z\u00e1vazky z obchodn\u00edch vztah\u016f<\/p>\n<p>C.I.5. Dlouhodob\u00e9 sm\u011bnky k \u00fahrad\u011b<\/p>\n<p>C.I.6. Z\u00e1vazky &#8211; ovl\u00e1dan\u00e1 nebo ovl\u00e1daj\u00edc\u00ed osoba<\/p>\n<p>C.I.7. Z\u00e1vazky &#8211; podstatn\u00fd vliv<\/p>\n<p>C.I.8. Odlo\u017een\u00fd da\u0148ov\u00fd z\u00e1vazek<\/p>\n<p>C.I.9. Z\u00e1vazky &#8211; ostatn\u00ed<\/p>\n<p>C.I.9.1. Z\u00e1vazky ke spole\u010dn\u00edk\u016fm<\/p>\n<p>C.I.9.2. Dohadn\u00e9 \u00fa\u010dty pasivn\u00ed<\/p>\n<p>C.I.9.3. Jin\u00e9 z\u00e1vazky<\/p>\n<p>C.II. Kr\u00e1tkodob\u00e9 z\u00e1vazky<\/p>\n<p>C.II.1. Vydan\u00e9 dluhopisy<\/p>\n<p>C.II.1.1. Vym\u011bniteln\u00e9 dluhopisy<\/p>\n<p>C.II.1.2. Ostatn\u00ed dluhopisy<\/p>\n<p>C.II.2. Z\u00e1vazky k \u00fav\u011brov\u00fdm instituc\u00edm<\/p>\n<p>C.II.3. Kr\u00e1tkodob\u00e9 p\u0159ijat\u00e9 z\u00e1lohy<\/p>\n<p>C.II.4. Z\u00e1vazky z obchodn\u00edch vztah\u016f<\/p>\n<p>C.II.5. Kr\u00e1tkodob\u00e9 sm\u011bnky k \u00fahrad\u011b<\/p>\n<p>C.II.6. Z\u00e1vazky &#8211; ovl\u00e1dan\u00e1 nebo ovl\u00e1daj\u00edc\u00ed osoba<\/p>\n<p>C.II.7. Z\u00e1vazky &#8211; podstatn\u00fd vliv<\/p>\n<p>C.II.8. Z\u00e1vazky ostatn\u00ed<\/p>\n<p>C.II.8.1. Z\u00e1vazky ke spole\u010dn\u00edk\u016fm<\/p>\n<p>C.II.8.2. Kr\u00e1tkodob\u00e9 finan\u010dn\u00ed v\u00fdpomoci<\/p>\n<p>C.II.8.3. Z\u00e1vazky k zam\u011bstnanc\u016fm<\/p>\n<p>C.II.8.4. Z\u00e1vazky ze soci\u00e1ln\u00edho zabezpe\u010den\u00ed a zdravotn\u00edho poji\u0161t\u011bn\u00ed<\/p>\n<p>C.II.8.5. St\u00e1t &#8211; da\u0148ov\u00e9 z\u00e1vazky a dotace<\/p>\n<p>C.II.8.6. Dohadn\u00e9 \u00fa\u010dty pasivn\u00ed<\/p>\n<p>C.II.8.7. Jin\u00e9 z\u00e1vazky<\/p>\n<p>C.III. \u010casov\u00e9 rozli\u0161en\u00ed pasiv**<\/p>\n<p>C.III.1. V\u00fddaje p\u0159\u00ed\u0161t\u00edch obdob\u00ed<\/p>\n<p>C.III.2. V\u00fdnosy p\u0159\u00ed\u0161t\u00edch obdob\u00ed<\/p>\n<p><strong>D. \u010casov\u00e9 rozli\u0161en\u00ed pasiv**<\/strong><\/p>\n<p>D.1. V\u00fddaje p\u0159\u00ed\u0161t\u00edch obdob\u00ed<\/p>\n<p>D.2. V\u00fdnosy p\u0159\u00ed\u0161t\u00edch obdob\u00ed<\/p>\n<p><strong>*<\/strong> \u00fa\u010detn\u00ed jednotka vykazuje \u010dasov\u00e9 rozli\u0161en\u00ed v aktivech rozvahy<\/p>\n<p><strong>a)&nbsp;<\/strong>v polo\u017ece \u201eC.II.3. \u010casov\u00e9 rozli\u0161en\u00ed aktiv\u201c (rozvaha pak neobsahuje polo\u017eku \u201eD. \u010casov\u00e9 rozli\u0161en\u00ed aktiv\u201c), nebo<br \/>\n<strong>b)&nbsp;<\/strong>v polo\u017ece \u201eD. \u010casov\u00e9 rozli\u0161en\u00ed aktiv\u201c (rozvaha pak neobsahuje polo\u017eku \u201eC.II.3. \u010casov\u00e9 rozli\u0161en\u00ed aktiv\u201c).<\/p>\n<p><strong>**<\/strong> \u00fa\u010detn\u00ed jednotka vykazuje \u010dasov\u00e9 rozli\u0161en\u00ed v pasivech rozvahy<\/p>\n<p><strong>a)&nbsp;<\/strong>v polo\u017ece \u201eC.III. \u010casov\u00e9 rozli\u0161en\u00ed pasiv\u201c (rozvaha pak neobsahuje polo\u017eku \u201eD. \u010casov\u00e9 rozli\u0161en\u00ed pasiv\u201c), nebo<br \/>\n<strong>b)&nbsp;<\/strong>v polo\u017ece \u201eD. \u010casov\u00e9 rozli\u0161en\u00ed pasiv\u201c (rozvaha neobsahuje polo\u017eku \u201eC.III. \u010casov\u00e9 rozli\u0161en\u00ed pasiv\u201c).<br \/>\nZvolen\u00fd zp\u016fsob vykazov\u00e1n\u00ed mus\u00ed b\u00fdt shodn\u00fd se zp\u016fsobem vykazov\u00e1n\u00ed \u010dasov\u00e9ho rozli\u0161en\u00ed v aktivech rozvahy.<\/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                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<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\/2414\">\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>Rozvaha ve zkr\u00e1cen\u00e9m rozsahu<\/h2>\n<p>Rozvaha ve zkr\u00e1cen\u00e9m rozsahu se li\u0161\u00ed v&nbsp;z\u00e1vislosti na tom, zda ji sestavuje mal\u00e1 nebo mikro \u00fa\u010detn\u00ed jednotka.<\/p>\n<p><strong>Rozvaha ve zkr\u00e1cen\u00e9m rozsahu u mal\u00e9 \u00fa\u010detn\u00ed jednotky<\/strong> zahrnuje z&nbsp;v\u00fd\u0161e uveden\u00e9 rozvahy pouze polo\u017eky ozna\u010den\u00e9 p\u00edsmeny a \u0159\u00edmsk\u00fdmi \u010d\u00edslicemi a d\u00e1le tyto polo\u017eky aktiv: \u201eC.II.1. Dlouhodob\u00e9 pohled\u00e1vky\u201c, \u201eC.II.2. Kr\u00e1tkodob\u00e9 pohled\u00e1vky\u201c a \u201eC.II.3. \u010casov\u00e9 rozli\u0161en\u00ed aktiv\u201c.<\/p>\n<p><strong>Rozvaha ve zkr\u00e1cen\u00e9m rozsahu<\/strong> <strong>u mikro \u00fa\u010detn\u00ed jednotky<\/strong> zahrnuje z&nbsp;v\u00fd\u0161e uveden\u00e9 rozvahy pouze polo\u017eky ozna\u010den\u00e9 p\u00edsmeny. Vypov\u00eddac\u00ed hodnota t\u00e9to verze rozvahy je bohu\u017eel zna\u010dn\u011b omezen\u00e1.<\/p>\n<h2>Dopl\u0148uj\u00edc\u00ed informace k&nbsp;rozvaze<\/h2>\n<p>\u00da\u010detn\u00ed jednota m\u016f\u017ee v&nbsp;rozvaze uv\u00e9st <strong>podrobn\u011bj\u0161\u00ed \u010dlen\u011bn\u00ed<\/strong> aktiv a pasiv, ne\u017e je uvedeno v\u00fd\u0161e, za podm\u00ednky \u017ee z\u016fstane zachov\u00e1no stanoven\u00e9 uspo\u0159\u00e1d\u00e1n\u00ed. Polo\u017eky v nulov\u00e9 v\u00fd\u0161i za minul\u00e9 i b\u011b\u017en\u00e9 \u00fa\u010detn\u00ed obdob\u00ed se neuv\u00e1d\u011bj\u00ed.<\/p>\n<p>Jednotliv\u00e9 polo\u017eky se vykazuj\u00ed <strong>v cel\u00fdch tis\u00edc\u00edch K\u010d<\/strong>. \u00da\u010detn\u00ed jednotky s v\u00fd\u0161\u00ed aktiv celkem (netto) deset miliard K\u010d a vy\u0161\u0161\u00ed mohou vykazovat jednotliv\u00e9 polo\u017eky v cel\u00fdch milionech K\u010d; tato skute\u010dnost mus\u00ed b\u00fdt uvedena ve v\u0161ech \u010d\u00e1stech \u00fa\u010detn\u00ed z\u00e1v\u011brky.<\/p>\n<p>Polo\u017eky &#8222;Aktiva celkem&#8220; (netto) a &#8222;Pasiva celkem&#8220; se mus\u00ed rovnat. Polo\u017eka &#8222;A.V. V\u00fdsledek hospoda\u0159en\u00ed b\u011b\u017en\u00e9ho \u00fa\u010detn\u00edho obdob\u00ed&#8220; uveden\u00e1 v rozvaze se mus\u00ed rovnat polo\u017ece &#8222;V\u00fdsledek hospoda\u0159en\u00ed za \u00fa\u010detn\u00ed obdob\u00ed&#8220; uveden\u00e9 ve v\u00fdkazu zisku a ztr\u00e1ty.<\/p>\n<h2>Z\u00e1v\u011br<\/h2>\n<p><strong>\u00da\u010detn\u00ed z\u00e1v\u011brka je z\u00e1kladn\u00edm zdrojem informac\u00ed pro veden\u00ed spole\u010dnosti, jej\u00ed vlastn\u00edky i extern\u00ed u\u017eivatele. \u00dadaje v&nbsp;\u00fa\u010detn\u00ed z\u00e1v\u011brce uveden\u00e9, mus\u00ed b\u00fdt srozumiteln\u00e9, srovnateln\u00e9 a v\u011brn\u011b a poctiv\u011b zobrazovat skute\u010dnost. P\u0159ed sestaven\u00edm \u00fa\u010detn\u00ed z\u00e1v\u011brky je nezbytn\u00e9 za\u0159adit \u00fa\u010detn\u00ed jednotku do spr\u00e1vn\u00e9 kategorie a vyhodnotit, zda nem\u00e1 povinnost nechat ov\u011b\u0159it \u00fa\u010detn\u00ed z\u00e1v\u011brku auditorem, jeliko\u017e to m\u00e1 z\u00e1sadn\u00ed dopad na rozsah \u00fa\u010detn\u00ed z\u00e1v\u011brky.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Z\u00e1kladn\u00ed z\u00e1sada pro sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky \u00da\u010detn\u00ed z\u00e1v\u011brka je zavr\u0161en\u00edm mnoham\u011bs\u00ed\u010dn\u00ed pr\u00e1ce \u00fa\u010detn\u00edch. Je d\u016fle\u017eit\u00fdm zdrojem informac\u00ed, se kter\u00fdm pracuje nejen management \u00fa\u010detn\u00ed jednotky, ale &#8230;<\/p>\n","protected":false},"author":15,"featured_media":2416,"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":[51,116,113,129,99],"class_list":["post-2414","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-fyzicka-osoba","tag-pravnicka-osoba","tag-ucetni-obdobi","tag-ucetni-zaverka","tag-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2414","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=2414"}],"version-history":[{"count":10,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2414\/revisions"}],"predecessor-version":[{"id":18433,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2414\/revisions\/18433"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2416"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2414"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2414"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2414"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}