{"id":12600,"date":"2025-01-20T10:49:52","date_gmt":"2025-01-20T09:49:52","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/vysledok-hospodarenia-ako-uctovat-stratu-a-zisk\/"},"modified":"2025-08-22T21:09:42","modified_gmt":"2025-08-22T19:09:42","slug":"vysledok-hospodarenia-ako-uctovat-stratu-a-zisk","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/vysledok-hospodarenia-ako-uctovat-stratu-a-zisk\/","title":{"rendered":"V\u00fdsledok hospod\u00e1renia: ako \u00fa\u010dtova\u0165 stratu a zisk?"},"content":{"rendered":"<h2>V\u00fdsledok hospod\u00e1renia v\u0161eobecne<\/h2>\n<p><strong>V\u00fdsledok hospod\u00e1renia<\/strong> je veli\u010dinou, ktor\u00e1 <strong>ukazuje ekonomick\u00fa v\u00fdkonnos\u0165 \u00fa\u010dtovnej\u00a0 jednotky<\/strong>. Tato veli\u010dina je ve\u013emi \u010dasto sledovan\u00e1 extern\u00fdmi u\u017e\u00edvate\u013emi, ktor\u00ed na prv\u00fd poh\u013ead m\u00f4\u017eu zisti\u0165, \u010di spolo\u010dnos\u0165 vykazuje zisk nebo stratu. Tak\u00fdm u\u017e\u00edvate\u013eom m\u00f4\u017ee napr\u00edklad napoveda\u0165, \u010di je vhodn\u00e9 <a href=\"https:\/\/akcie.sk\/\" target=\"_blank\" rel=\"noopener\">investova\u0165 do akci\u00ed<\/a> konkr\u00e9tnej spolo\u010dnosti. Aj finan\u010dn\u00ed analytici ako prv\u00e9 siahnu po \u00fa\u010dtovnej z\u00e1vierke, najm\u00e4 v\u00fdsledovke \u2013 v\u00fdkaze ziskov a str\u00e1t, a najsk\u00f4r ich zauj\u00edma v\u00fd\u0161ka tr\u017eieb (nazna\u010duje ve\u013ekos\u0165 analyzovan\u00e9ho subjektu) a hne\u010f potom hospod\u00e1rsky v\u00fdsledok (je k\u013e\u00fa\u010dov\u00fd na zistenie kvality podnikania).<\/p>\n<h2>Ako vypo\u010d\u00edta\u0165 v\u00fdsledok hospod\u00e1renia?<\/h2>\n<p>V\u00fdsledok hospod\u00e1renia be\u017en\u00e9ho \u00fa\u010dtovn\u00e9ho obdobia z\u00edskame tak, \u017ee <strong>od v\u00fdnosov odpo\u010d\u00edtame n\u00e1klady<\/strong>. Dostaneme tak v\u00fdsledok, ktor\u00fd je bu\u010f <strong>kladn\u00fd <\/strong>\u2013 hovor\u00edme o <strong>zisku<\/strong> \u2013 alebo <strong>z\u00e1porn\u00fd <\/strong>\u2013 ide <strong>o stratu<\/strong>.<\/p>\n<p>Zisk zvy\u0161uje vlastn\u00e9 zdroje krytia majetku \u00fa\u010dtovnej jednotky, strata ich zase naopak zni\u017euje.<\/p>\n<p><strong>V\u00a0priebehu \u00fa\u010dtovn\u00e9ho obdobia sa v\u00fdsledok hospod\u00e1renia ne\u00fa\u010dtuje na \u017eiadny konkr\u00e9tny \u00fa\u010det.<\/strong> Je o \u0148om \u00fa\u010dtovan\u00e9 a\u017e pri uzatv\u00e1ran\u00ed \u00fa\u010dtovn\u00fdch kn\u00edh, a to na \u00fa\u010det 710 \u2013 \u00da\u010det ziskov a str\u00e1t.<\/p>\n<h3>Pr\u00edklad v\u00fdpo\u010dtu zisku<\/h3>\n<p>Spolo\u010dnos\u0165 Alfa s.r.o. zostavila k\u00a031.12.2024 tento V\u00fdkaz ziskov a str\u00e1t za rok 2024, \u013eudovo povedan\u00e9 v\u00fdsledovku:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>N\u00c1KLADY<\/td>\n<td>EUR<\/td>\n<td>V\u00ddNOSY<\/td>\n<td>EUR<\/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>CELKOM N\u00c1KLADY<\/td>\n<td>300<\/td>\n<td>CELKOM V\u00ddNOSY<\/td>\n<td>650<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>V\u00fdsledok hospod\u00e1renia vypo\u010d\u00edtame tak, \u017ee od v\u00fdnosov odpo\u010d\u00edtame n\u00e1klady:<br \/>\n650 (v\u00fdnosy) \u2013 300 (n\u00e1klady) = 350<\/p>\n<p>Spolo\u010dnos\u0165 za rok 2024 hospod\u00e1rila s\u00a0kladn\u00fdm v\u00fdsledkom hospod\u00e1renia, teda ziskom vo v\u00fd\u0161ke 350 EUR.<\/p>\n<h3>\u00da\u010dtovanie v\u00fdsledku hospod\u00e1renia be\u017en\u00e9ho \u00fa\u010dtovn\u00e9ho obdobia \u2013 zisk<\/h3>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Prevod kone\u010dn\u00fdch stavov n\u00e1kladov\u00fdch \u00fa\u010dtov<\/td>\n<td>300<\/td>\n<td>MD 710<\/td>\n<td>D 5xx<\/td>\n<\/tr>\n<tr>\n<td>Prevod kone\u010dn\u00fdch stavov v\u00fdnosov\u00fdch \u00fa\u010dtov<\/td>\n<td>650<\/td>\n<td>MD 6xx<\/td>\n<td>D 710<\/td>\n<\/tr>\n<tr>\n<td>Prevod zisku be\u017en\u00e9ho roku na kone\u010dn\u00fd \u00fa\u010det s\u00favahov\u00fd<\/td>\n<td>350<\/td>\n<td>MD 710<\/td>\n<td>D 702<\/td>\n<\/tr>\n<tr>\n<td>Za\u00fa\u010dtovanie za\u010diato\u010dn\u00e9ho stavu \u2013 zisku minul\u00fdch obdob\u00ed na \u00fa\u010det \u201eV\u00fdsledok hospod\u00e1renia v schva\u013eovan\u00ed\u201c (v \u010fal\u0161om \u00fa\u010dtovnom roku)<\/td>\n<td>350<\/td>\n<td>MD 701<\/td>\n<td>D 431<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Pr\u00edklad v\u00fdpo\u010dtu straty<\/h3>\n<p>Spolo\u010dnos\u0165 Beta s.r.o. zostavila k\u00a031.12.2024 nasleduj\u00faci V\u00fdkaz ziskov a str\u00e1t za rok 2024, teda v\u00fdsledovku:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>N\u00c1KLADY<\/td>\n<td>EUR<\/td>\n<td>V\u00ddNOSY<\/td>\n<td>EUR<\/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>CELKOM N\u00c1KLADY<\/td>\n<td>660<\/td>\n<td>CELKOM V\u00ddNOSY<\/td>\n<td>650<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>V\u00fdpo\u010det v\u00fdsledku hospod\u00e1renia bude rovnak\u00fd ako v\u00a0predch\u00e1dzaj\u00facom pr\u00edklade, teda v\u00fdnosy m\u00ednus n\u00e1klady:<\/p>\n<p>650 (v\u00fdnosy) \u2013 660 (n\u00e1klady) = \u2013 10<\/p>\n<p>Spolo\u010dnos\u0165 dosiahla za rok 2024 m\u00ednusov\u00fd v\u00fdsledok hospod\u00e1renia, vykazuje teda za tento rok stratu.<\/p>\n<h3>\u00da\u010dtovanie v\u00fdsledku hospod\u00e1renia be\u017en\u00e9ho \u00fa\u010dtovn\u00e9ho obdob\u00ed \u2013 strata<\/h3>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Prevod kone\u010dn\u00fdch stavov n\u00e1kladov\u00fdch \u00fa\u010dtov<\/td>\n<td>660<\/td>\n<td>MD 710<\/td>\n<td>D 5xx<\/td>\n<\/tr>\n<tr>\n<td>Prevod kone\u010dn\u00fdch stavov v\u00fdnosov\u00fdch \u00fa\u010dtov<\/td>\n<td>650<\/td>\n<td>MD 6xx<\/td>\n<td>D 710<\/td>\n<\/tr>\n<tr>\n<td>Prevod straty be\u017en\u00e9ho roku na kone\u010dn\u00fd \u00fa\u010det s\u00favahov\u00fd<\/td>\n<td>10<\/td>\n<td>MD 702<\/td>\n<td>D 710<\/td>\n<\/tr>\n<tr>\n<td>Za\u00fa\u010dtovanie za\u010diato\u010dn\u00e9ho stavu \u2013 straty minul\u00fdch obdob\u00ed na \u00fa\u010det \u201eV\u00fdsledok hospod\u00e1renia v schva\u013eovan\u00ed\u201c (v \u010fal\u0161om \u00fa\u010dtovnom obdob\u00ed)<\/td>\n<td>10<\/td>\n<td>MD 431<\/td>\n<td>D 701<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>S v\u00fdpo\u010dtom v\u00fdsledku hospod\u00e1renia v\u00e1m pom\u00f4\u017ee <a href=\"https:\/\/money.sk\/\">\u00fa\u010dtovn\u00fd program Money S3<\/a>. Moduly <a href=\"https:\/\/www.money.sk\/vlastnosti\/jednoduche-uctovnictvo-s3\/\">Jednoduch\u00e9 \u00fa\u010dtovn\u00edctvo<\/a> a <a href=\"https:\/\/www.money.sk\/vlastnosti\/podvojne-uctovnictvo-s3\/\">Podvojn\u00e9 \u00fa\u010dtovn\u00edctvo<\/a> si m\u00f4\u017eete vysk\u00fa\u0161a\u0165 <a href=\"https:\/\/www.money.sk\/cennik-s3\/vyskusat-money-s3\/\">zadarmo<\/a>.<\/p>\n<h2>Hospod\u00e1rsky v\u00fdsledok v schva\u013eovan\u00ed<\/h2>\n<p><strong>Hospod\u00e1rsky v\u00fdsledok minul\u00e9ho obdobia je po otvoren\u00ed \u00fa\u010dtovn\u00fdch kn\u00edh vyk\u00e1zan\u00fd ako po\u010diato\u010dn\u00fd stav na \u00fa\u010dte 431 \u2013 V\u00fdsledok hospod\u00e1renia v\u00a0schva\u013eovan\u00ed<\/strong>.<\/p>\n<p>Na \u00fa\u010dte 431 je hospod\u00e1rsky v\u00fdsledok minul\u00e9ho \u00fa\u010dtovn\u00e9ho obdobia a\u017e do doby, kedy je schv\u00e1len\u00fd valn\u00fdm zhroma\u017eden\u00edm a je rozhodnut\u00e9 o jeho vysporiadan\u00ed. Ku schv\u00e1leniu by malo d\u00f4js\u0165 do konca be\u017en\u00e9ho \u00fa\u010dtovn\u00e9ho (resp. zda\u0148ovacieho) obdobia. \u00da\u010det 431 toti\u017e <strong>ku koncu \u00fa\u010dtovn\u00e9ho (resp. zda\u0148ovacieho) obdobia mus\u00ed ma\u0165 nulov\u00fd zostatok.<\/strong><\/p>\n<p>Pod\u013ea <a href=\"https:\/\/www.epi.sk\/zz\/2002-740#p59-15\" target=\"_blank\" rel=\"noopener\">\u00a7 59 ods. 15 postupov \u00fa\u010dtovania v P\u00da<\/a> sa <strong>na \u00fa\u010dte 431 \u2013 V\u00fdsledok hospod\u00e1renia v schva\u013eovan\u00ed \u00fa\u010dtuje rozdelenie \u00fa\u010dtovn\u00e9ho zisku alebo usporiadanie \u00fa\u010dtovnej straty.<\/strong> Na \u0165archu \u00fa\u010dtu 431 sa \u00fa\u010dtuj\u00fa aj tanti\u00e9my a dividendy na v\u00fdplatu pod\u013ea rozhodnutia \u00fa\u010dtovnej jednotky o rozdelen\u00ed \u00fa\u010dtovn\u00e9ho zisku, ak sa netvoria osobitn\u00e9 fondy zo zisku.<\/p>\n<h2>Rozdelenie hospod\u00e1rskeho v\u00fdsledku a \u00fa\u010dtovanie<\/h2>\n<p>Najvy\u0161\u0161\u00edm org\u00e1nom v\u00a0spolo\u010dnostiach s\u00a0ru\u010den\u00edm obmedzen\u00fdm je valn\u00e9 zhroma\u017edenie &#8211; \u00a7125 Obchodn\u00e9ho z\u00e1konn\u00edka. V\u00a0akciov\u00fdch spolo\u010dnostiach to je tie\u017e valn\u00e9 zhroma\u017edenie pod\u013ea \u00a7187 Obchodn\u00e9ho z\u00e1konn\u00edka, v\u00a0dru\u017estv\u00e1ch je to \u010dlensk\u00e1 sch\u00f4dza pod\u013ea \u00a7239 Obchodn\u00e9ho z\u00e1konn\u00edka.<\/p>\n<p>Obchodn\u00fd z\u00e1konn\u00edk ur\u010duje sp\u00f4sob, ak\u00fdm sa mus\u00ed naplni\u0165, resp. dop\u013a\u0148a\u0165 z\u00e1konn\u00fd rezervn\u00fd fond,\u00a0 v\u00a0akciov\u00fdch spolo\u010dnostiach\u00a0 (a. s.) a\u00a0spolo\u010dnostiach s\u00a0ru\u010den\u00edm obmedzen\u00fdm (s.r.o.), v\u00a0dru\u017estv\u00e1ch ide nedelite\u013en\u00fd fond. Zmluvy v\u00a0spolo\u010dnostiach m\u00f4\u017eu (zakladate\u013esk\u00e1 listina a spolo\u010densk\u00e1 zmluva v s. r. o., zakladate\u013esk\u00e1 listina a zakladate\u013esk\u00e1 zmluva v a. s.) t\u00fato povinnos\u0165 nav\u00fd\u0161i\u0165 nad r\u00e1mec z\u00e1kona, ale pravidl\u00e1 nesm\u00fa by\u0165 nastaven\u00e9 pod z\u00e1konn\u00fdm limitom.<\/p>\n<p>Zvy\u0161n\u00fa \u010das\u0165 zisku rozdelia spolo\u010dn\u00edci, akcion\u00e1ri alebo \u010dlenovia dru\u017estva pod\u013ea svojho uv\u00e1\u017eenia, napr. zisk sa rozdel\u00ed medzi spolo\u010dn\u00edkov alebo sa nav\u00fd\u0161i z\u00e1kladn\u00e9 imanie, pr\u00edpadne sa vytvoria fondy zo zisku.<\/p>\n<h3>\u00da\u010dtovanie rozdelenia zisku<\/h3>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Pr\u00eddel do rezervn\u00e9ho fondu<\/td>\n<td>MD 431<\/td>\n<td>D 421<\/td>\n<\/tr>\n<tr>\n<td>Pr\u00eddel do ostatn\u00fdch fondov, ak s\u00fa tvoren\u00e9<\/td>\n<td>MD 431<\/td>\n<td>D 42x<\/td>\n<\/tr>\n<tr>\n<td>Podiel na zisku (brutto pred zdanen\u00edm zr\u00e1\u017ekovou da\u0148ou)<\/td>\n<td>MD 431<\/td>\n<td>D 364<\/td>\n<\/tr>\n<tr>\n<td>Prevod nerozdelen\u00e9ho zisku na \u00fa\u010det nerozdelen\u00e9ho zisku minul\u00fdch rokov<\/td>\n<td>MD 431<\/td>\n<td>D 428<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u00da\u010dtovanie straty<\/h3>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>\u00dahrada straty z\u00a0fondov tvoren\u00fdch z\u00a0vkladov<\/td>\n<td>MD 41x<\/td>\n<td>D 431<\/td>\n<\/tr>\n<tr>\n<td>\u00dahrada straty z\u00a0rezervn\u00e9ho fondu<\/td>\n<td>MD 421<\/td>\n<td>D 431<\/td>\n<\/tr>\n<tr>\n<td>\u00dahrada straty spolo\u010dn\u00edkmi<\/td>\n<td>MD 354<\/td>\n<td>D 431<\/td>\n<\/tr>\n<tr>\n<td>Prevod neuhradenej straty na \u00fa\u010det neuhradenej straty minul\u00fdch rokov<\/td>\n<td>MD 429<\/td>\n<td>D 431<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u00da\u010dtovanie rezervn\u00e9ho fondu<\/h3>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Pr\u00eddel do rezervn\u00e9ho fondu zo zisku minul\u00e9ho roku<\/td>\n<td>MD 431 \/ D 421<\/td>\n<\/tr>\n<tr>\n<td>Pr\u00eddel do rezervn\u00e9ho fondu z\u00a0nerozdelen\u00e9ho zisku minul\u00fdch rokov<\/td>\n<td>MD 428 \/ D 421<\/td>\n<\/tr>\n<tr>\n<td>Pou\u017eitie rezervn\u00e9ho fondu na \u00fahradu straty minul\u00fdch rokov<\/td>\n<td>MD 421 \/ D 429<\/td>\n<\/tr>\n<tr>\n<td>Pou\u017eitie rezervn\u00e9ho fondu na\u00a0nav\u00fd\u0161enie z\u00e1kladn\u00e9ho imania (mo\u017eno ho takto pou\u017ei\u0165 len v \u010dasti prevy\u0161uj\u00facej rozsah, v ktorom sa povinne vytv\u00e1ra pod\u013ea Obchodn\u00e9ho z\u00e1konn\u00edka)<\/td>\n<td>MD 421 \/ D 419<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Vyplatenie zisku spolo\u010dn\u00edkom<\/h3>\n<p><strong>Podiel na zisku je rozde\u013eovan\u00fd spolo\u010dn\u00edkom<\/strong> pod\u013ea rozhodnutia valn\u00e9ho zhroma\u017edenia. Vyplatenie zisku <strong>spolo\u010dn\u00edkom prin\u00e1\u0161a mno\u017estvo povinnost\u00ed<\/strong>. Tie sa vz\u00e1jomne l\u00ed\u0161ia pod\u013ea obdobia, za ktor\u00e9 sa zisk vypl\u00e1ca. Zisk nemus\u00ed by\u0165 vyplaten\u00fd spolo\u010dn\u00edkom hne\u010f v\u202fnasleduj\u00facom \u00fa\u010dtovnom obdob\u00ed, teda v\u202fpr\u00edpade, \u017ee zost\u00e1va v\u202fspolo\u010dnosti ako nerozdelen\u00fd zisk minul\u00fdch obdob\u00ed. Je ve\u013emi u\u017eito\u010dn\u00e9 evidova\u0165 jednotliv\u00e9 zisky na analytick\u00fdch \u00fa\u010dtoch pod\u013ea rokov, za ktor\u00e9 vznikli. Analytick\u00e9 \u010dlenenie n\u00e1sledne u\u013eah\u010d\u00ed jednozna\u010dn\u00e9 splnenie povinnost\u00ed vypl\u00fdvaj\u00facich z\u202frozdelenia zisku. Pre ur\u010denie da\u0148ov\u00fdch a\u202fodvodov\u00fdch povinnost\u00ed nie je d\u00f4le\u017eit\u00e9 kedy, ale <strong>za ak\u00e9 obdobie sa podiel na zisku vypl\u00e1ca<\/strong>.<\/p>\n<p>V\u202fpr\u00edpade v\u00fdplaty <strong>podielu na zisku fyzickej osobe<\/strong>, ktor\u00e1 je da\u0148ov\u00fdm rezidentom Slovenskej republiky, je potrebn\u00e9 zrazi\u0165 da\u0148 vo v\u00fd\u0161ke 7 %. T\u00e1to povinnos\u0165 zr\u00e1\u017ekovej dane sa uplat\u0148uje na v\u00fdplatu podielu na zisku, ktor\u00fd vznikol za roky 2017 a\u017e 2023. Na v\u00fdplatu podielu na zisku, ktor\u00fd vznikol za rok 2024, sa pou\u017eije sadzba dane 10 %. A pod\u013ea aktu\u00e1lne platnej legislat\u00edvy sa bude podiel na zisku za rok 2025 znovu zda\u0148ova\u0165 sadzbou dane 7 %.<\/p>\n<p>Pokia\u013e je <strong>prij\u00edmate\u013eom podielu na zisku pr\u00e1vnick\u00e1 osoba<\/strong>, tak sa tento podiel <strong>\u010falej nezda\u0148uje<\/strong>, nako\u013eko nie je predmetom dane.<\/p>\n<p>Spolo\u010dnos\u0165 odvedie zr\u00e1\u017ekov\u00fa da\u0148 da\u0148ov\u00e9mu \u00faradu a\u00a0pod\u00e1 ozn\u00e1menie platite\u013ea dane o zrazen\u00ed a odveden\u00ed dane vyberanej zr\u00e1\u017ekou do 15. d\u0148a nasleduj\u00faceho mesiaca po vyplaten\u00ed dividendy\/podielu na zisku.<\/p>\n<p>Obchodn\u00fd z\u00e1konn\u00edk v \u00a7179 ods. 4 hovor\u00ed, \u017ee spolo\u010dnos\u0165 nem\u00f4\u017ee rozdeli\u0165 medzi akcion\u00e1rov \u010dist\u00fd zisk alebo in\u00e9 vlastn\u00e9 zdroje spolo\u010dnosti, ak t\u00fdm s prihliadnut\u00edm na v\u0161etky okolnosti sp\u00f4sob\u00ed svoj \u00fapadok, a <strong>ak vlastn\u00e9 imanie zisten\u00e9 pod\u013ea schv\u00e1lenej riadnej \u00fa\u010dtovnej z\u00e1vierky je alebo by bolo v d\u00f4sledku rozdelenia zisku alebo in\u00fdch vlastn\u00fdch zdrojov ni\u017e\u0161ie ako hodnota z\u00e1kladn\u00e9ho imania spolu s rezervn\u00fdm fondom<\/strong> (\u00a7 217), pr\u00edpadne \u010fal\u0161\u00edmi fondmi vytv\u00e1ran\u00fdmi spolo\u010dnos\u0165ou, ktor\u00e9 sa pod\u013ea z\u00e1kona alebo stanov nesm\u00fa pou\u017ei\u0165 na plnenie akcion\u00e1rom, zn\u00ed\u017een\u00e1 o hodnotu nesplaten\u00e9ho z\u00e1kladn\u00e9ho imania, ak t\u00e1to hodnota e\u0161te nie je zahrnut\u00e1 v akt\u00edvach uveden\u00fdch v s\u00favahe pod\u013ea osobitn\u00e9ho z\u00e1kona.<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\r\n<script type=\"text\/javascript\">\r\n    var smFormInterval = null;\r\n\r\n    jQuery(document).ready(function() {\r\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \r\n            e.preventDefault();\r\n\r\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\r\n            }\r\n            else\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\r\n            }*\/\r\n\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\r\n            e.preventDefault();\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\r\n            e.preventDefault();\r\n            \r\n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\r\n\r\n            if (email.length == 0)\r\n            {\r\n                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(response, textStatus, jqXHR)\r\n            {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\r\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n            });\r\n\r\n            return false;\r\n        });\r\n    });\r\n\r\n    function shortcodeSmartmailingForm_validateEmail(email)\r\n    {\r\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,}))$\/;\r\n        return re.test(email);\r\n    }\r\n<\/script>\r\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12600\">\r\n\r\n    <div>\r\n        <div class=\"fheader\">\r\n            <h3>\r\n                Odoberajte \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 novinky zrozumite\u013ene a v\u010das            <\/h3>\r\n            <div class=\"se-text\">\r\n                <p>\r\n                    Zadajte v\u00e1\u0161 e-mail a na\u0161e \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 tipy v\u00e1m bud\u00fa chodi\u0165 priamo do e-mailu.                    <a class=\"info\" title=\"E-maily v\u00e1m bud\u00fa zasielan\u00e9 maxim\u00e1lne dvakr\u00e1t do mesiaca. Z odberu sa m\u00f4\u017eete kedyko\u013evek odhl\u00e1si\u0165.\">info<\/a>\r\n                <\/p>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        <div class=\"ffooter\">\r\n            <div class=\"se-body\">\r\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadajte v\u00e1\u0161 e-mail\" \/>\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12600\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\r\n\r\n                <div class=\"se-submit\">\r\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chcem by\u0165 v obraze\">Chcem by\u0165 v obraze<\/button>\r\n                                          <p class=\"mlctr success\" style=\"display: none;\">\u010eakujeme, <strong>skontrolujte Va\u0161u e-mailov\u00fa schr\u00e1nku<\/strong> pre potvrdenie odberu.<\/p>\r\n                                    <\/div>\r\n            <\/div>\r\n                          <p class=\"smart-disclaimer\">Odoslan\u00edm s\u00fahlas\u00edte s na\u0161imi\r\n                 <a href=\"\/ochrana-osobnych-udajov\/\" target=\"_blank\">z\u00e1sadami pre spracovanie osobn\u00fdch \u00fadajov<\/a>.\r\n              <\/p>\r\n                    <\/div>\r\n    <\/div>\r\n<\/form>\n<h2>\u00da\u010dtovn\u00e1 a da\u0148ov\u00e1 strata<\/h2>\n<p>Strata ako strata? Z\u010faleka to nie je to ist\u00e9. Zatia\u013e \u010do <strong>\u00fa\u010dtovn\u00e1 strata<\/strong> je v\u00a0podstate rozdiel medzi v\u00fdnosmi a n\u00e1kladmi z\u00a0\u00fa\u010dtovn\u00edctva, kedy n\u00e1klady prevy\u0161uj\u00fa v\u00fdnosy, <strong>strata da\u0148ov\u00e1<\/strong> vznik\u00e1 transform\u00e1ciou hospod\u00e1rskeho v\u00fdsledku na z\u00e1klad dane v\u00a0priznan\u00ed k\u00a0dani z\u00a0pr\u00edjmu. \u010ealej sa budeme venova\u0165 da\u0148ovej strate.<\/p>\n<p><strong>Da\u0148ov\u00e1 strata<\/strong> je odpo\u010d\u00edtate\u013enou polo\u017ekou od z\u00e1kladu dane, av\u0161ak mus\u00ed pr\u00eds\u0165 k splneniu nieko\u013ek\u00fdch podmienok, aby ako odpo\u010d\u00edtate\u013en\u00e1 polo\u017eka mohla by\u0165 pou\u017eit\u00e1. V\u00a0posledn\u00fdch rokoch do\u0161lo k\u00a0nieko\u013ek\u00fdm zmen\u00e1m a\u00a0\u00faprav\u00e1m pravidiel odpo\u010d\u00edtania da\u0148ovej straty.<\/p>\n<p>Ka\u017edop\u00e1dne, <strong>v s\u00fa\u010dasnosti platia tieto pravidl\u00e1 pre odpo\u010det da\u0148ovej straty:<\/strong><\/p>\n<ul>\n<li aria-level=\"1\">Da\u0148ov\u00e1 strata za zda\u0148ovacie obdobie 2020 sa v\u00a0\u010fal\u0161\u00edch rokoch umoruje pod\u013ea \u00a7 30 z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov v znen\u00ed \u00fa\u010dinnom k 31.12.2020 nasleduj\u00facich p\u00e4\u0165 rokov bez obmedzenia v\u00fd\u0161ky, av\u0161ak len do 50 % vyk\u00e1zan\u00e9ho z\u00e1kladu dane.<\/li>\n<li aria-level=\"1\">Da\u0148ov\u00e1 strata za zda\u0148ovacie obdobie 2021 a nesk\u00f4r sa v\u00a0\u010fal\u0161\u00edch rokoch umoruje pod\u013ea \u00a7 30 z\u00e1kona o\u00a0dani z\u00a0pr\u00edjmov v znen\u00ed neskor\u0161\u00edch predpisov nasleduj\u00facich p\u00e4\u0165 rokov bez obmedzenia v\u00fd\u0161ky, av\u0161ak do 100 % vyk\u00e1zan\u00e9ho z\u00e1kladu dane si ju m\u00f4\u017eu odpo\u010d\u00edta\u0165 len mikroda\u0148ovn\u00edci a do 50 % vyk\u00e1zan\u00e9ho z\u00e1kladu dane si ju m\u00f4\u017eu odpo\u010d\u00edta\u0165 ostatn\u00ed.<\/li>\n<\/ul>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>TIP: Ako na odpo\u010det straty detailne si pre\u010d\u00edtajte v\u00a0\u010dl\u00e1nku <a href=\"https:\/\/www.money.sk\/novinky-a-tipy\/dane\/mal-som-danovu-stratu-ako-to-uplatnit-v-danovom-priznani\/\">Mal som da\u0148ov\u00fa stratu? Ako to uplatni\u0165 v da\u0148ovom priznan\u00ed<\/a><\/div>\n<h2>Rie\u0161enie \u00fa\u010dtovnej straty<\/h2>\n<p>Pozrieme sa na mo\u017enosti rie\u0161enia \u00fa\u010dtovnej straty. Stratu je mo\u017en\u00e9 ch\u00e1pa\u0165 ako ur\u010dit\u00fd dlh, ktor\u00fd je potrebn\u00e9 vyrovna\u0165 alebo uhradi\u0165.<\/p>\n<p>V\u00a0praxi m\u00f4\u017eeme vyu\u017ei\u0165 dve mo\u017enosti vyrie\u0161enia straty:<\/p>\n<ul>\n<li><strong><em>intern\u00e9 rie\u0161enie,<\/em><\/strong><\/li>\n<li><strong><em>extern\u00e9 rie\u0161enie<\/em><\/strong><\/li>\n<\/ul>\n<h3>Intern\u00e9 rie\u0161enie \u00fa\u010dtovnej straty<\/h3>\n<p>V\u00a0podstate <strong>sa \u00fa\u010dtovn\u00e1 strata presunie<\/strong> z\u00a0\u00fa\u010dtu <em>431 \u2013 V\u00fdsledok hospod\u00e1renia v schva\u013eovan\u00ed <\/em>na in\u00fd \u00fa\u010det vlastn\u00e9ho kapit\u00e1lu. Zmen\u00ed sa \u0161trukt\u00fara a zostatky na \u00fa\u010dtoch vlastn\u00e9ho kapit\u00e1lu v skupine 41x.<\/p>\n<p><strong><em>Mo\u017en\u00e9 \u00fa\u010dtovn\u00e9 rie\u0161enie:<\/em><\/strong><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>Vyu\u017eitie nerozdelen\u00e9ho zisku minul\u00fdch rokov<\/td>\n<td>MD 428<\/td>\n<td>D 431<\/td>\n<\/tr>\n<tr>\n<td>Prevedenie straty na \u00fa\u010det neuhradenej straty minul\u00fdch rokov<\/td>\n<td>MD 429<\/td>\n<td>D 431<\/td>\n<\/tr>\n<tr>\n<td>Vyu\u017eitie zostatku z\u00e1konn\u00e9ho rezervn\u00e9ho fondu<\/td>\n<td>MD 421<\/td>\n<td>D 431<\/td>\n<\/tr>\n<tr>\n<td>Vyu\u017eitie zostatku in\u00e9ho fondu tvoren\u00e9ho zo zisku, pokia\u013e to spolo\u010densk\u00e1 zmluva umo\u017e\u0148uje<\/td>\n<td>MD 42x<\/td>\n<td>D 431<\/td>\n<\/tr>\n<tr>\n<td>Zn\u00ed\u017eenie z\u00e1kladn\u00e9ho imania na \u00fahradu straty (ide\u00a0 o najzlo\u017eitej\u0161ie rie\u0161enie a mnoho spolo\u010dnost\u00ed m\u00e1 iba minim\u00e1lne z\u00e1kladn\u00e9 imanie)<\/td>\n<td>MD 419<\/td>\n<td>D 431<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Extern\u00e9 rie\u0161enie \u00fa\u010dtovej straty<\/h3>\n<p>Extern\u00e9 rie\u0161enie v\u017edy znamen\u00e1, \u017ee sa <strong>na \u00fahrade straty podie\u013eaj\u00fa extern\u00e9 subjekty<\/strong>, naj\u010dastej\u0161ie spolo\u010dn\u00edci. V\u00a0praxi to znamen\u00e1:<\/p>\n<ul>\n<li>strata v\u00a0podstate za\u0165a\u017e\u00ed in\u00fd subjekt, teda spolo\u010dn\u00edkov,<\/li>\n<li>s\u00fa\u010dasne vzrast\u00fa akt\u00edva spolo\u010dnosti a zv\u00fd\u0161i sa cash-flow,<\/li>\n<li>do spolo\u010dnosti m\u00f4\u017ee vst\u00fapi\u0165 i tzv. tich\u00fd spolo\u010dn\u00edk. Ten m\u00e1 n\u00e1rok na podiel na zisku, ale tie\u017e sa mus\u00ed podie\u013ea\u0165 na pr\u00edpadnej \u00fahrade straty!<\/li>\n<\/ul>\n<p>Obchodn\u00fd z\u00e1konn\u00edk upravuje zmluvu o\u00a0tichom spolo\u010denstve v\u00a0ustanoveniach \u00a7 673 a\u017e \u00a7 681.<\/p>\n<div>\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakcie\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vysk\u00fa\u0161ajte si zadarmo \u00fa\u010dtovn\u00fd program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u00f4\u017eete jednoducho <strong>vies\u0165 \u00fa\u010dtovn\u00edctvo, vystavova\u0165 fakt\u00fary \u010di evidova\u0165 sklad<\/strong> pre kamenn\u00fd i&nbsp;online predaj\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cennik-s3\/vyskusat-money-s3\/\" class=\"c-btn--large\">Stiahnu\u0165 sk\u00fa\u0161obn\u00fa verziu<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  <\/div>\n<p>Autorom \u010dl\u00e1nku je Ing. Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u00fdsledok hospod\u00e1renia v\u0161eobecne V\u00fdsledok hospod\u00e1renia je veli\u010dinou, ktor\u00e1 ukazuje ekonomick\u00fa v\u00fdkonnos\u0165 \u00fa\u010dtovnej\u00a0 jednotky. Tato veli\u010dina je ve\u013emi \u010dasto sledovan\u00e1 extern\u00fdmi u\u017e\u00edvate\u013emi, ktor\u00ed na prv\u00fd poh\u013ead &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12601,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[35,6],"tags":[451,474,452,453],"class_list":["post-12600","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podvojne-uctovnictvo","category-uctovnictvo","tag-strata","tag-uctovanie","tag-vysledok-hospodarenia","tag-zisk"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12600","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=12600"}],"version-history":[{"count":6,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12600\/revisions"}],"predecessor-version":[{"id":16133,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12600\/revisions\/16133"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12601"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12600"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12600"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12600"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}