{"id":4305,"date":"2025-01-09T19:41:40","date_gmt":"2025-01-09T18:41:40","guid":{"rendered":"http:\/\/3.72.177.72\/novinky-a-tipy\/jak-na-rozdeleni-zisku-a-uctovani-o-podilech-na-zisku\/"},"modified":"2025-01-09T19:41:42","modified_gmt":"2025-01-09T18:41:42","slug":"jak-na-rozdeleni-zisku-a-uctovani-o-podilech-na-zisku","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-rozdeleni-zisku-a-uctovani-o-podilech-na-zisku\/","title":{"rendered":"Jak na rozd\u011blen\u00ed zisku a \u00fa\u010dtov\u00e1n\u00ed o pod\u00edlech na zisku?"},"content":{"rendered":"<h2>Hospod\u00e1\u0159sk\u00fd v\u00fdsledek ve schvalovac\u00edm \u0159\u00edzen\u00ed<\/h2>\n<p><strong>V\u00a0p\u0159\u00edpad\u011b, \u017ee by valn\u00e1 hromada nerozhodla<\/strong> o rozd\u011blen\u00ed zisku nebo vypo\u0159\u00e1d\u00e1n\u00ed ztr\u00e1ty, p\u0159evede se k\u00a0posledn\u00edmu dni n\u00e1sleduj\u00edc\u00edho \u00fa\u010detn\u00edho obdob\u00ed zisk na \u00fa\u010det nerozd\u011blen\u00e9ho zisku minul\u00fdch let, ztr\u00e1ta na \u00fa\u010det neuhrazen\u00e9 ztr\u00e1ty minul\u00fdch let. Ke konci \u00fa\u010detn\u00edho obdob\u00ed mus\u00ed b\u00fdt z\u016fstatek na \u00fa\u010dtu hospod\u00e1\u0159sk\u00fd v\u00fdsledek ve schvalovac\u00edm \u0159\u00edzen\u00ed nulov\u00fd.<\/p>\n<h3>P\u0159\u00edklad \u2013 Valn\u00e1 hromada v\u010das nerozhodla o rozd\u011blen\u00ed zisku<\/h3>\n<p>\u0158\u00e1dn\u00e1 \u00fa\u010detn\u00ed z\u00e1v\u011brka byla sestavena k 31.12.2023. \u00da\u010detn\u00ed jednotka dos\u00e1hla zisku 300 000 K\u010d. K 1.1.2024 byl tento zisk p\u0159e\u00fa\u010dtov\u00e1n na \u00fa\u010det hospod\u00e1\u0159sk\u00e9ho v\u00fdsledku ve schvalovac\u00edm \u0159\u00edzen\u00ed. Vzhledem k tomu, \u017ee do konce roku 2024 valn\u00e1 hromada nerozhodla o rozd\u011blen\u00ed zisku, byl zisk k 31.12.2024 p\u0159e\u00fa\u010dtov\u00e1n na \u00fa\u010det nerozd\u011blen\u00e9ho zisku minul\u00fdch let.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>Datum<\/td>\n<td>K\u010d<\/td>\n<td>MD<\/td>\n<td>D<\/td>\n<td>Popis operace<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1.1.2024<\/td>\n<td>300 000<\/td>\n<td>701<\/td>\n<td>431<\/td>\n<td>P\u0159evod zisku na po\u010d\u00e1tku \u00fa\u010detn\u00edho obdob\u00ed<\/td>\n<\/tr>\n<tr>\n<td>31.12.2024<\/td>\n<td>300 000<\/td>\n<td>431<\/td>\n<td>428<\/td>\n<td>P\u0159evod zisku na konci \u00fa\u010detn\u00edho obdob\u00ed<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Pou\u017eit\u00e9 \u00fa\u010dty:<br \/>\n431 V\u00fdsledek hospoda\u0159en\u00ed ve schvalovac\u00edm \u0159\u00edzen\u00ed<br \/>\n428 Nerozd\u011blen\u00fd zisk minul\u00fdch let<br \/>\n701 Po\u010d\u00e1te\u010dn\u00ed \u00fa\u010det rozva\u017en\u00fd<\/p>\n<h2>Omezen\u00ed pro rozd\u011blen\u00ed zisku<\/h2>\n<p>Ne\u017e valn\u00e1 hromada rozhodne o rozd\u011blen\u00ed zisku nebo jin\u00fdch vlastn\u00edch zdroj\u016f spole\u010dnosti, mus\u00ed vz\u00edt v\u00a0\u00favahu n\u00e1sleduj\u00edc\u00ed <strong>podm\u00ednky uveden\u00e9 <\/strong><a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2012-90\" target=\"_blank\" rel=\"noopener\"><strong>v\u00a0z\u00e1kon\u011b o obchodn\u00edch korporac\u00edch<\/strong><\/a> (\u00a734 a \u00a740):<\/p>\n<ul>\n<li>Pod\u00edl na zisku a na jin\u00fdch vlastn\u00edch zdroj\u00edch se stanov\u00ed na z\u00e1klad\u011b <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-ucetni-zaverku-uvod-do-problematiky-a-rozvaha\/\">\u0159\u00e1dn\u00e9 nebo mimo\u0159\u00e1dn\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/a> schv\u00e1len\u00e9 valnou hromadou. Na z\u00e1klad\u011b t\u00e9to \u00fa\u010detn\u00ed z\u00e1v\u011brky lze rozhodovat a\u017e do konce \u00fa\u010detn\u00edho obdob\u00ed n\u00e1sleduj\u00edc\u00edho po \u00fa\u010detn\u00edm obdob\u00ed, za kter\u00e9 byla \u00fa\u010detn\u00ed z\u00e1v\u011brka sestavena.<\/li>\n<li>Bilan\u010dn\u00ed test (podrobnosti jsou uvedeny n\u00ed\u017ee).<\/li>\n<li>Test vlastn\u00edho kapit\u00e1lu (podrobnosti jsou uvedeny n\u00ed\u017ee).<\/li>\n<li>Insolven\u010dn\u00ed test (podrobnosti jsou uvedeny n\u00ed\u017ee).<\/li>\n<\/ul>\n<p>Omezuj\u00edc\u00ed podm\u00ednky pro v\u00fdplatu pod\u00edlu na zisku nebo jin\u00fdch vlastn\u00edch zdroj\u00edch jsou uvedeny tak\u00e9 <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2021-37?text=z%C3%A1kon+o+evidenci+skute%C4%8Dn%C3%BDch+majitel%C5%AF\" target=\"_blank\" rel=\"noopener\"><strong>v\u00a0z\u00e1kon\u011b o evidenci skute\u010dn\u00fdch majitel\u016f<\/strong><\/a><strong>. <\/strong>Zjednodu\u0161en\u011b vyj\u00e1d\u0159eno, spole\u010dnost i jej\u00ed spole\u010dn\u00edci (jsou-li pr\u00e1vnick\u00fdmi osobami), mus\u00ed m\u00edt v\u00a0registru \u0159\u00e1dn\u011b zapsan\u00e9 sv\u00e9 skute\u010dn\u00e9 majitel\u00e9, aby mohlo doj\u00edt k\u00a0v\u00fdplat\u011b zisku.<\/p>\n<p>Pod\u00edl na zisku a na jin\u00fdch vlastn\u00edch zdroj\u00edch je splatn\u00fd do 3 m\u011bs\u00edc\u016f ode dne, kdy bylo rozhodnuto o jeho rozd\u011blen\u00ed (pokud spole\u010densk\u00e1 smlouva nebo valn\u00e1 hromada neur\u010d\u00ed jinak).<\/p>\n<h2>Bilan\u010dn\u00ed test<\/h2>\n<p><strong>Maxim\u00e1ln\u00ed \u010d\u00e1stku k rozd\u011blen\u00ed<\/strong> vypo\u010dteme n\u00e1sleduj\u00edc\u00edm zp\u016fsobem.<\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>+\/-<\/td>\n<td>V\u00fdsledek hospoda\u0159en\u00ed posledn\u00edho skon\u010den\u00e9ho \u00fa\u010detn\u00edho obdob\u00ed<\/td>\n<\/tr>\n<tr>\n<td>+\/-<\/td>\n<td>V\u00fdsledek hospoda\u0159en\u00ed minul\u00fdch let<\/td>\n<\/tr>\n<tr>\n<td>+<\/td>\n<td>Ostatn\u00ed fondy, kter\u00e9 lze pro rozd\u011blen\u00ed pou\u017e\u00edt<\/td>\n<\/tr>\n<tr>\n<td>&#8211;<\/td>\n<td>P\u0159\u00edd\u011bly do rezervn\u00edch a jin\u00fdch fond\u016f v souladu se z\u00e1konem a spole\u010denskou smlouvou<\/td>\n<\/tr>\n<tr>\n<td>&#8211;<\/td>\n<td>Neodepsan\u00e9 n\u00e1klady na v\u00fdvoj<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Test vlastn\u00edho kapit\u00e1lu<\/h2>\n<p><strong>Spole\u010dnost nesm\u00ed rozd\u011blit zisk nebo jin\u00e9 vlastn\u00ed zdroje<\/strong>, pokud je vlastn\u00ed kapit\u00e1l k\u00a0datu posledn\u00ed \u0159\u00e1dn\u00e9 nebo mimo\u0159\u00e1dn\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brky ni\u017e\u0161\u00ed ne\u017e sou\u010det n\u00ed\u017ee uveden\u00fdch polo\u017eek nebo by v\u00a0d\u016fsledku rozd\u011blen\u00ed zisku pod tuto hranici poklesl.<\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>+<\/td>\n<td>Z\u00e1kladn\u00ed kapit\u00e1l<\/td>\n<\/tr>\n<tr>\n<td>+<\/td>\n<td>Fondy, kter\u00e9 nelze podle z\u00e1kona nebo spole\u010densk\u00e9 smlouvy rozd\u011blit<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Insolven\u010dn\u00ed test<\/h2>\n<p><strong>Spole\u010dnost nesm\u00ed vyplatit pod\u00edl na zisku nebo jin\u00fdch vlastn\u00edch zdroj\u00edch<\/strong>, pokud by si t\u00edm p\u0159ivodila <strong>\u00fapadek <\/strong>podle <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2006-182\" target=\"_blank\" rel=\"noopener\">insolven\u010dn\u00edho z\u00e1kona<\/a>. Zjednodu\u0161en\u011b vyj\u00e1d\u0159eno, dlu\u017en\u00ed je v\u00a0\u00fapadku, pokud je p\u0159edlu\u017een\u00fd, nen\u00ed schopen plnit z\u00e1vazky v\u016f\u010di sv\u00fdm v\u011b\u0159itel\u016fm.<\/p>\n<p>Insolven\u010dn\u00ed test je pot\u0159eba br\u00e1t v\u00a0\u00favahu nejen p\u0159i rozhodov\u00e1n\u00ed o rozd\u011blen\u00ed zisku, ale <strong>i t\u011bsn\u011b p\u0159ed samotnou v\u00fdplatou<\/strong>, jeliko\u017e v\u00a0mezidob\u00ed m\u016f\u017ee doj\u00edt ke zm\u011bn\u011b ve finan\u010dn\u00ed situaci spole\u010dnosti. Vyhodnocen\u00ed insolven\u010dn\u00edho testu p\u0159ed samotnou v\u00fdplatou je zodpov\u011bdnost\u00ed statut\u00e1rn\u00edho org\u00e1nu spole\u010dnosti. Ve <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/spolecnost-s-rucenim-omezenym-jak-zalozit-s-r-o-krok-za-krokem\/\">spole\u010dnosti s\u00a0ru\u010den\u00edm omezen\u00fdm<\/a> je j\u00edm jednatel, p\u0159\u00edpadn\u011b n\u011bkolik jednatel\u016f.<\/p>\n<p>Pr\u00e1vo na pod\u00edl na zisku nebo jin\u00fdch vlastn\u00edch zdroj\u00edch, kter\u00fd nebyl v d\u016fsledku hroz\u00edc\u00edho \u00fapadku vyplacen do konce \u00fa\u010detn\u00edho obdob\u00ed, zanik\u00e1. Nevyplacen\u00fd zisk nebo jin\u00e9 vlastn\u00ed zdroje spole\u010dnost p\u0159evede na \u00fa\u010det nerozd\u011blen\u00e9ho zisku minul\u00fdch let.<\/p>\n<h2>P\u0159\u00edklady \u00fa\u010dtov\u00e1n\u00ed o rozd\u011blen\u00ed zisku nebo vypo\u0159\u00e1d\u00e1n\u00ed ztr\u00e1ty<\/h2>\n<p>Samotn\u00e9 \u00fa\u010dtov\u00e1n\u00ed o rozd\u011blen\u00ed zisku nebo vypo\u0159\u00e1d\u00e1n\u00ed ztr\u00e1ty je podstatn\u011b jednodu\u0161\u0161\u00ed ne\u017e vyhodnocen\u00ed v\u00fd\u0161e uveden\u00fdch omezuj\u00edc\u00edch podm\u00ednek. N\u00ed\u017ee najdete <strong>\u010dast\u00e9 \u00fa\u010detn\u00ed p\u0159\u00edpady<\/strong>, se kter\u00fdmi se m\u016f\u017eete v\u00a0praxi setkat.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>MD<\/td>\n<td>D<\/td>\n<td>Popis operace<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>431<\/td>\n<td>428<\/td>\n<td>P\u0159evod zisku na \u00fa\u010det nerozd\u011blen\u00e9ho zisku minul\u00fdch let<\/td>\n<\/tr>\n<tr>\n<td>431<\/td>\n<td>421<\/td>\n<td>P\u0159evod zisku do rezervn\u00edho fondu<\/td>\n<\/tr>\n<tr>\n<td>431<\/td>\n<td>364<\/td>\n<td>Z\u00e1vazek v\u016f\u010di spole\u010dn\u00edk\u016fm \u2013 dlu\u017en\u00fd pod\u00edl na zisku<\/td>\n<\/tr>\n<tr>\n<td>364<\/td>\n<td>342<\/td>\n<td>Sra\u017eena da\u0148 z\u00a0p\u0159\u00edjm\u016f z\u00a0pod\u00edlu na zisku spole\u010dn\u00edka<\/td>\n<\/tr>\n<tr>\n<td>364<\/td>\n<td>221<\/td>\n<td>Pod\u00edl na zisku vyplacen p\u0159evodem spole\u010dn\u00edkovi<\/td>\n<\/tr>\n<tr>\n<td>429<\/td>\n<td>431<\/td>\n<td>P\u0159evod ztr\u00e1ty na \u00fa\u010det neuhrazen\u00e9 ztr\u00e1ty minul\u00fdch let<\/td>\n<\/tr>\n<tr>\n<td>421<\/td>\n<td>431<\/td>\n<td>\u00dahrada ztr\u00e1ty z\u00a0rezervn\u00edho fondu<\/td>\n<\/tr>\n<tr>\n<td>354<\/td>\n<td>431<\/td>\n<td>Rozhodnuto o \u00fahrad\u011b ztr\u00e1ty ze strany spole\u010dn\u00edk\u016f<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Pou\u017eit\u00e9 \u00fa\u010dty:<br \/>\n431 V\u00fdsledek hospoda\u0159en\u00ed ve schvalovac\u00edm \u0159\u00edzen\u00ed<br \/>\n428 Nerozd\u011blen\u00fd zisk minul\u00fdch let<br \/>\n429 Neuhrazen\u00e1 ztr\u00e1ta minul\u00fdch let<br \/>\n421 Rezervn\u00ed fond<br \/>\n364 Z\u00e1vazky ke spole\u010dn\u00edk\u016fm p\u0159i rozd\u011blov\u00e1n\u00ed zisku<br \/>\n342 Da\u0148 z\u00a0p\u0159\u00edjm\u016f (sr\u00e1\u017ekov\u00e1)<br \/>\n221 Bankovn\u00ed \u00fa\u010det<\/p>\n<link rel=\"stylesheet\" 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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\/4305\">\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>Sr\u00e1\u017ekov\u00e1 da\u0148<\/h2>\n<p>Pod\u00edly na zisku podl\u00e9haj\u00ed <strong>15% dani z\u00a0p\u0159\u00edjm\u016f<\/strong>, kterou je pl\u00e1tce povinen srazit k\u00a0datu v\u00fdplaty (nejpozd\u011bji v\u0161ak do konce t\u0159et\u00edho m\u011bs\u00edce n\u00e1sleduj\u00edc\u00edho po m\u011bs\u00edci, v n\u011bm\u017e byla schv\u00e1lena \u00fa\u010detn\u00ed z\u00e1v\u011brka a bylo rozhodnuto o rozd\u011blen\u00ed zisku). I z\u00a0tohoto pravidla existuji v\u00fdjimky, kter\u00e9 se t\u00fdkaj\u00ed nap\u0159. v\u00fdplaty zisku zahrani\u010dn\u00ed mate\u0159sk\u00e9 spole\u010dnosti, kter\u00fd je od dan\u011b z\u00a0p\u0159\u00edjm\u016f osvobozen.<\/p>\n<p>Pl\u00e1tce dan\u011b je povinen sra\u017eenou da\u0148 odv\u00e9st do konce kalend\u00e1\u0159n\u00edho m\u011bs\u00edce n\u00e1sleduj\u00edc\u00edho po m\u011bs\u00edci, ve kter\u00e9m byl povinen prov\u00e9st sr\u00e1\u017eku.<\/p>\n<p>Podrobn\u00e9 informace najdete v\u00a0<a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1992-586\" target=\"_blank\" rel=\"noopener\">z\u00e1kon\u011b o dan\u00edch z\u00a0p\u0159\u00edjm\u016f<\/a> \u2013 zejm\u00e9na v \u00a7 36 odst. 2, \u00a738d, \u00a7 19.<\/p>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>P\u0159ed rozhodnut\u00edm o v\u00fdplat\u011b pod\u00edl\u016f na zisku je pot\u0159eba vyhodnotit, zda jsou spln\u011bny v\u0161echny omezuj\u00edc\u00ed podm\u00ednky vypl\u00fdvaj\u00edc\u00ed ze z\u00e1kona o obchodn\u00edch korporac\u00edch a z\u00e1kona o evidenci skute\u010dn\u00fdch majitel\u016f. P\u0159esto\u017ee vyhodnocen\u00ed t\u011bchto podm\u00ednek spad\u00e1 do kompetence valn\u00e9 hromady, p\u0159\u00edpadn\u011b statut\u00e1rn\u00edho org\u00e1nu, informace z\u00a0\u00fa\u010dt\u00e1rny budou pro jejich rozhodov\u00e1n\u00ed nezbytn\u00fdm podkladem. Pokud valn\u00e1 hromada o rozd\u011blen\u00ed zisku nerozhodne, je nezbytn\u00e9 jej ke konci n\u00e1sleduj\u00edc\u00edho \u00fa\u010detn\u00edho obdob\u00ed p\u0159e\u00fa\u010dtovat na \u00fa\u010det nerozd\u011blen\u00fdch zisk\u016f minul\u00fdch let.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hospod\u00e1\u0159sk\u00fd v\u00fdsledek ve schvalovac\u00edm \u0159\u00edzen\u00ed V\u00a0p\u0159\u00edpad\u011b, \u017ee by valn\u00e1 hromada nerozhodla o rozd\u011blen\u00ed zisku nebo vypo\u0159\u00e1d\u00e1n\u00ed ztr\u00e1ty, p\u0159evede se k\u00a0posledn\u00edmu dni n\u00e1sleduj\u00edc\u00edho \u00fa\u010detn\u00edho obdob\u00ed zisk &#8230;<\/p>\n","protected":false},"author":15,"featured_media":4306,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[35,6],"tags":[270,232,129,363,271],"class_list":["post-4305","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi","category-ucetnictvi-2","tag-podil-na-zisku","tag-ucetni-osnova","tag-ucetni-zaverka","tag-uctovani-kapitalovych-uctu-a-dlouhodobych-zavazku","tag-uctovy-rozvrh"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4305","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=4305"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4305\/revisions"}],"predecessor-version":[{"id":16226,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/4305\/revisions\/16226"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/4306"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=4305"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=4305"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=4305"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}