{"id":376,"date":"2014-05-26T20:00:00","date_gmt":"2014-05-26T20:00:00","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/zalohy-vyplatu-podilu-zisku\/"},"modified":"2023-02-01T15:10:05","modified_gmt":"2023-02-01T14:10:05","slug":"zalohy-vyplatu-podilu-zisku","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/zalohy-vyplatu-podilu-zisku\/","title":{"rendered":"Infoservis: Z\u00e1lohy na v\u00fdplatu pod\u00edlu na zisku"},"content":{"rendered":"<p><strong>Nov\u00fd rok p\u0159inesl spole\u010dn\u00edk\u016fm obchodn\u00edch korporac\u00ed jednu v\u00fdznamnou zm\u011bnu &#8211; mo\u017enost v\u00fdplaty z\u00e1lohy na pod\u00edl na zisku.<\/strong><\/p>\n<p><!--more--><\/p>\n<p style=\"text-align: left;\"><strong>Autor:&nbsp;<a href=\"https:\/\/money.cz\/novinky-a-tipy\/autor\/autor-zraly\/\">Mgr. Zden\u011bk Zral\u00fd<\/a>, da\u0148ov\u00fd poradce \u010d. 3177<\/strong><\/p>\n<p>Do konce roku 2013 nebylo mo\u017en\u00e9, aby si pod\u00edln\u00edci obchodn\u00edch korporac\u00ed \u2013 spole\u010dn\u00edci \u010di akcion\u00e1\u0159i \u2013 vypl\u00e1celi z\u00e1lohu na pod\u00edl na zisku (d\u00e1le jen \u201eZPZ\u201c). Zcela nepochybn\u011b bude tato zm\u011bna pod\u00edln\u00edky obchodn\u00edch korporac\u00ed vn\u00edm\u00e1na pozitivn\u011b. Nicm\u00e9n\u011b jako ka\u017ed\u00e1 mince m\u00e1 dv\u011b strany, tak tak\u00e9 v\u00fdplata ZPZ m\u00e1 krom\u011b pozitivn\u00edho p\u0159\u00ednosu pro spole\u010dn\u00edky tak\u00e9 sv\u00e1 legislativn\u00ed \u00faskal\u00ed.<\/p>\n<h2>I. Podm\u00ednky pro vyplacen\u00ed ZPZ<\/h2>\n<p>Z\u00e1kladn\u00ed pr\u00e1vn\u00ed r\u00e1mec zkouman\u00e9 problematiky najdeme v z\u00e1kon\u011b o obchodn\u00edch korporac\u00edch (d\u00e1le jen \u201eZOK\u201c). Z textu ZOK m\u016f\u017eeme dovodit, \u017ee pravidla pro v\u00fdplatu ZPZ jsou n\u00e1sleduj\u00edc\u00ed:<\/p>\n<ul style=\"padding-left: 20px;\">\n<li>obchodn\u00ed korporace nesm\u00ed vyplatit zisk nebo prost\u0159edky z jin\u00fdch vlastn\u00edch zdroj\u016f (ani z\u00e1lohy na n\u011b), pokud by si t\u00edm p\u0159ivodila \u00fapadek podle jin\u00e9ho pr\u00e1vn\u00edho p\u0159edpisu,<\/li>\n<li>ZPZ lze vyplatit pouze na z\u00e1klad\u011b mezit\u00edmn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky, ze kter\u00e9 vyplyne, \u017ee obchodn\u00ed korporace m\u00e1 dostatek prost\u0159edk\u016f na rozd\u011blen\u00ed zisku,<\/li>\n<li>ZPZ nem\u016f\u017ee b\u00fdt vy\u0161\u0161\u00ed, ne\u017e kolik \u010din\u00ed sou\u010det v\u00fdsledku hospoda\u0159en\u00ed b\u011b\u017en\u00e9ho \u00fa\u010detn\u00edho obdob\u00ed, nerozd\u011blen\u00e9ho zisku z minul\u00fdch let a ostatn\u00edch fond\u016f ze zisku sn\u00ed\u017een\u00fd o neuhrazenou ztr\u00e1tu z minul\u00fdch let a povinn\u00fd p\u0159\u00edd\u011bl do rezervn\u00edho fondu,<\/li>\n<li>k v\u00fdplat\u011b ZPZ nelze pou\u017e\u00edt rezervn\u00edch fond\u016f, kter\u00e9 jsou vytvo\u0159eny k jin\u00fdm \u00fa\u010del\u016fm, ani vlastn\u00edch zdroj\u016f, je\u017e jsou \u00fa\u010delov\u011b v\u00e1z\u00e1ny a jejich\u017e \u00fa\u010del nen\u00ed obchodn\u00ed korporace opr\u00e1vn\u011bna m\u011bnit.<\/li>\n<\/ul>\n<p>Maxim\u00e1ln\u00ed \u010d\u00e1stku k vyplacen\u00ed ZPZ lze vyj\u00e1d\u0159it n\u00e1sledn\u011b:<\/p>\n<ul style=\"padding-left: 20px;\">\n<li>+\/- v\u00fdsledek hospoda\u0159en\u00ed b\u011b\u017en\u00e9ho \u00fa\u010detn\u00edho obdob\u00ed<\/li>\n<li>+ nerozd\u011blen\u00fd zisk minul\u00fdch let<\/li>\n<li>+ ostatn\u00ed disponibiln\u00ed fondy tvo\u0159en\u00e9 ze zisku<\/li>\n<li>&#8211; neuhrazen\u00e1 ztr\u00e1ta minul\u00fdch let<\/li>\n<li>&#8211; povinn\u00e9 p\u0159\u00edd\u011bly do fond\u016f<\/li>\n<li>+\/- jin\u00fd v\u00fdsledek hospoda\u0159en\u00ed minul\u00fdch let<\/li>\n<\/ul>\n<p>Je pot\u0159eba zd\u016fraznit, \u017ee v\u00fd\u0161e uveden\u00e9 podm\u00ednky se t\u00fdkaj\u00ed pouze v\u00fdplaty ZPZ, nikoliv v\u00fdplaty samotn\u00e9ho pod\u00edlu na zisku. Pro v\u00fdplatu pod\u00edlu na zisku plat\u00ed obecn\u00e1 z\u00e1sada, \u017ee vyplacen\u00edm pod\u00edlu na zisku si nesm\u00ed obchodn\u00ed korporace p\u0159ivodit \u00fapadek.<\/p>\n<p>P\u0159i stanoven\u00ed v\u00fd\u0161e ZPZ je praktick\u00e9 br\u00e1t v \u00favahu tak\u00e9 o\u010dek\u00e1van\u00fd v\u00fdvoj hospoda\u0159en\u00ed obchodn\u00ed korporace do konce \u00fa\u010detn\u00edho obdob\u00ed, proto\u017ee v p\u0159\u00edpad\u011b, \u017ee by ZPZ p\u0159ev\u00fd\u0161ila kone\u010dn\u00fd pod\u00edl na zisku, museli by pod\u00edln\u00edci vyplacenou ZPZ vracet! Obzvl\u00e1\u0161t\u011b je tedy v t\u00e9to souvislosti d\u016fle\u017eit\u00e9 br\u00e1t v \u00favahu nap\u0159. sezonn\u00ed periodicitu hospoda\u0159en\u00ed obchodn\u00ed korporace.<\/p>\n<h2>II. \u00da\u010detn\u00ed hledisko<\/h2>\n<h3>Mezit\u00edmn\u00ed z\u00e1v\u011brka<\/h3>\n<p>Jak bylo uvedeno v\u00fd\u0161e, statut\u00e1rn\u00ed org\u00e1n rozhoduje o v\u00fdplat\u011b ZPZ na z\u00e1klad\u011b mezit\u00edmn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky. Mezit\u00edmn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brkou se rozum\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brka sestaven\u00e1 k jin\u00e9mu okam\u017eiku ne\u017e ke konci rozvahov\u00e9ho dne. V p\u0159\u00edpad\u011b sestavov\u00e1n\u00ed mezit\u00edmn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky \u00fa\u010detn\u00ed jednotky neuzav\u00edraj\u00ed \u00fa\u010detn\u00ed knihy a prov\u00e1d\u011bj\u00ed inventarizaci jen pro \u00fa\u010dely vyj\u00e1d\u0159en\u00ed ocen\u011bn\u00ed podle \u00a7 25 odst. 3 z\u00e1kona o \u00fa\u010detnictv\u00ed. Ostatn\u00ed postupy jsou v\u0161ak obdobn\u00e9 jako p\u0159i sestavov\u00e1n\u00ed \u0159\u00e1dn\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brky \u2013 mus\u00ed b\u00fdt tedy nap\u0159. za\u00fa\u010dtovan\u00e9 odpisy, opravn\u00e9 polo\u017eky, rezervy, \u010dasov\u00e9 rozli\u0161en\u00ed n\u00e1klad\u016f a v\u00fdnos\u016f, odhad dan\u011b z p\u0159\u00edjm\u016f pr\u00e1vnick\u00fdch osob.<\/p>\n<h3>\u00da\u010dtov\u00e1n\u00ed a v\u00fdkaznictv\u00ed<\/h3>\n<p>Pro \u00fa\u010dely v\u00fdplaty ZPZ byly zm\u011bn\u011bny od leto\u0161n\u00edho roku tak\u00e9 podz\u00e1konn\u00e9 p\u0159edpisy \u2013 vyhl\u00e1\u0161ka a \u00fa\u010detn\u00ed standardy. Pokud dojde k rozhodnut\u00ed o v\u00fdplat\u011b ZPZ \u00fa\u010dtuje se na vrub \u00fa\u010dtu skupiny 43 se souvzta\u017en\u00fdm z\u00e1pisem ve prosp\u011bch p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 36. Naopak ve prosp\u011bch \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 43 se souvzta\u017en\u00fdm z\u00e1pisem na vrub p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 36 se \u00fa\u010dtuje p\u0159i rozhodnut\u00ed o rozd\u011blen\u00ed zisku nebo jin\u00fdch vlastn\u00edch zdroj\u016f.<\/p>\n<p>V rozvaze je v\u00fdplata ZPZ zachycena v pasivech \u2013 konkr\u00e9tn\u011b ve vlastn\u00edm kapit\u00e1lu. P\u016fvodn\u00ed polo\u017eka A.V. byla nahrazena dv\u011bma nov\u00fdmi:<\/p>\n<p><em>A.V.1 V\u00fdsledek hospoda\u0159en\u00ed b\u011b\u017en\u00e9ho \u00fa\u010detn\u00edho obdob\u00ed,<br \/>\nA.V.2 Rozhodnuto o z\u00e1loh\u00e1ch na v\u00fdplatu pod\u00edlu na zisku. <\/em><\/p>\n<h3>P\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed<\/h3>\n<p>Z mezit\u00edmn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky byl zji\u0161t\u011bn k 30. 4. 2014 zisk ve v\u00fd\u0161i + 500 tis. K\u010d. Valn\u00e1 hromada rozhodla v kv\u011btnu 2014 o v\u00fdplat\u011b z\u00e1lohy na pod\u00edl na zisku ve v\u00fd\u0161i + 200 tis. K\u010d. Vyplaceno v kv\u011btnu 2014.<\/p>\n<p>Z \u0159\u00e1dn\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brky byl k 31. 12. 2014 zji\u0161t\u011bn zisk + 600 tis. K\u010d, valn\u00e1 hromada rozhodla v b\u0159eznu 2015 o v\u00fdplat\u011b cel\u00e9ho pod\u00edlu na zisku. V b\u0159eznu 2015 byl pod\u00edl vyplacen. P\u0159\u00edpadn\u00e1 sr\u00e1\u017ekov\u00e1 da\u0148 nen\u00ed uva\u017eov\u00e1na.<\/p>\n<table>\n<tbody>\n<tr>\n<td>Rozhodnut\u00ed valn\u00e9 hromady o v\u00fdplat\u011b z\u00e1lohy<\/td>\n<td>200<\/td>\n<td>432\/364<\/td>\n<\/tr>\n<tr>\n<td>V\u00fdplata z\u00e1lohy na pod\u00edl na zisku<\/td>\n<td>200<\/td>\n<td>364\/221<\/td>\n<\/tr>\n<tr>\n<td>Rozhodnut\u00ed VH o v\u00fdplat\u011b cel\u00e9ho zisku<\/td>\n<td>600<\/td>\n<td>431\/364<\/td>\n<\/tr>\n<tr>\n<td>Sn\u00ed\u017een\u00ed z\u00e1vazku v\u016f\u010di spole\u010dn\u00edk\u016fm o vyplacenou z\u00e1lohu<\/td>\n<td>200<\/td>\n<td>364\/432<\/td>\n<\/tr>\n<tr>\n<td>V\u00fdplata doplatku pod\u00edlu na zisku<\/td>\n<td>400<\/td>\n<td>364\/221<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"info-box\">\n<span class=\"fa fa-info\" aria-hidden=\"true\">&nbsp;<\/span>P\u0159e\u010dt\u011bte si: <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/zalohy-na-podil-na-zisku-kdy-vyplacet-a-jak-uctovat\/\">Z\u00e1lohy na pod\u00edl na zisku \u2013 kdy vypl\u00e1cet a jak \u00fa\u010dtovat?<\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Nov\u00fd rok p\u0159inesl spole\u010dn\u00edk\u016fm obchodn\u00edch korporac\u00ed jednu v\u00fdznamnou zm\u011bnu &#8211; mo\u017enost v\u00fdplaty z\u00e1lohy na pod\u00edl na zisku.<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[16,8],"tags":[64,69],"class_list":["post-376","post","type-post","status-publish","format-standard","hentry","category-dan-z-prijmu-pravnickych-osob","category-dane","tag-dan-z-prijmu","tag-srazkova-dan"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/376","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=376"}],"version-history":[{"count":3,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/376\/revisions"}],"predecessor-version":[{"id":7372,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/376\/revisions\/7372"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=376"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=376"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=376"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}