{"id":12841,"date":"2023-03-20T07:00:59","date_gmt":"2023-03-20T06:00:59","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/co-je-uctova-osnova-a-ako-s-nou-pracovat-v-uctovnom-programe-a-bez-neho\/"},"modified":"2023-07-20T10:19:15","modified_gmt":"2023-07-20T08:19:15","slug":"co-je-uctova-osnova-a-ako-s-nou-pracovat-v-uctovnom-programe-a-bez-neho","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/co-je-uctova-osnova-a-ako-s-nou-pracovat-v-uctovnom-programe-a-bez-neho\/","title":{"rendered":"\u010co je \u00fa\u010dtov\u00e1 osnova a ako s \u0148ou pracova\u0165 v \u00fa\u010dtovnom programe a bez neho"},"content":{"rendered":"<p>\u00da\u010dtov\u00e1 osnova je podklad, pod\u013ea ktor\u00e9ho firmy (\u00fa\u010dtovn\u00e9 jednotky) zostavuj\u00fa vlastn\u00fd \u00fa\u010dtov\u00fd rozvrh, teda \u010d\u00edseln\u00edk \u00fa\u010dtov, ktor\u00e9 vo svojom \u00fa\u010dtovn\u00edctve pou\u017e\u00edvaj\u00fa. Je to dlh\u00fd dokument pln\u00fd n\u00e1zvov a \u010d\u00edsel a v \u010dl\u00e1nku v\u00e1m pom\u00f4\u017eeme sa v \u0148om zorientova\u0165.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-single-post-thumb wp-image-104901\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/linkedin-sales-solutions-Jk3u514GJes-unsplash-1.jpg\" alt=\"\" width=\"668\" height=\"445\" \/><\/p>\n<p><strong>Rozdiel medzi \u00fa\u010dtovou osnovou a\u00a0r\u00e1mcovou \u00fa\u010dtovou osnovou <\/strong>spo\u010d\u00edva v\u00a0tom, \u017ee \u00fa\u010dtov\u00e1 osnova predstavuje <strong>uzatvoren\u00fd zoznam<\/strong> \u00fa\u010dtov\u00fdch tried, skup\u00edn, syntetick\u00fdch a\u00a0pods\u00favahov\u00fdch \u00fa\u010dtov, ktor\u00e9 nie je mo\u017en\u00e9 meni\u0165. Ak ide o\u00a0<strong>otvoren\u00fd zoznam<\/strong> \u00fa\u010dtov, ktor\u00fd \u00fa\u010dtovn\u00e1 jednotka m\u00f4\u017ee dop\u013a\u0148a\u0165 o\u00a0potrebn\u00e9 \u00fa\u010dty, hovor\u00edme o\u00a0<strong>r\u00e1mcovej \u00fa\u010dtovej osnove<\/strong>. V\u00a0oboch pr\u00edpadoch m\u00f4\u017ee \u00fa\u010dtovn\u00e1 jednotka vytv\u00e1ra\u0165 k\u00a0jednotliv\u00fdm syntetick\u00fdm \u00fa\u010dtov aj analytick\u00e9 \u00fa\u010dty a\u00a0m\u00f4\u017ee si tak podrobnej\u0161ie roz\u010dleni\u0165 dan\u00fd syntetick\u00fd \u00fa\u010det.<\/p>\n<h2>Defin\u00edcia a\u00a0rozdelenie \u00fa\u010dtovej osnovy<\/h2>\n<p>Z\u00e1kon \u010d. 431\/2002 Z. z. o\u00a0\u00fa\u010dtovn\u00edctve v\u00a0znen\u00ed neskor\u0161\u00edch predpisov upracuje r\u00e1mcov\u00fa \u00fa\u010dtov\u00fa osnovu. <strong>Jej obsah<\/strong> je upraven\u00fd <strong>opatren\u00edm Ministerstva financi\u00ed Slovenskej republiky zo 16. decembra 2002 \u010d. 23054\/2002-92, <\/strong>ktor\u00fdm sa ustanovuj\u00fa podrobnosti o\u00a0postupoch \u00fa\u010dtovania a\u00a0r\u00e1mcovej \u00fa\u010dtovej osnove pre podnikate\u013eov \u00fa\u010dtuj\u00facich v\u00a0s\u00fastave podvojn\u00e9ho \u00fa\u010dtovn\u00edctva v\u00a0znen\u00ed neskor\u0161\u00edch predpisov.<\/p>\n<p><strong>Pod\u013ea z\u00e1kona o\u00a0\u00fa\u010dtovn\u00edctve r\u00e1mcov\u00e1 \u00fa\u010dtov\u00e1 osnova obsahuje<\/strong> usporiadanie:<\/p>\n<ul>\n<li>\u00fa\u010dtov\u00fdch tried, napr. \u00fa\u010dtov\u00e1 trieda 0 \u2013 Dlhodob\u00fd majetok,<\/li>\n<li>\u00fa\u010dtov\u00fdch skup\u00edn, napr. \u00fa\u010dtov\u00e1 skupina 01 \u2013 Dlhodob\u00fd nehmotn\u00fd majetok,<\/li>\n<li>syntetick\u00fdch \u00fa\u010dtov na \u00fa\u010dtovanie \u00fa\u010dtovn\u00fdch pr\u00edpadov a\u00a0ich \u010d\u00edseln\u00e9 a\u00a0slovn\u00e9 ozna\u010denie, napr. syntetick\u00fd \u00fa\u010det 013 \u2013 Softv\u00e9r,<\/li>\n<li>uz\u00e1vierkov\u00e9 \u00fa\u010dty, napr. uz\u00e1vierkov\u00fd \u00fa\u010det 710 \u2013 \u00da\u010det ziskov a\u00a0str\u00e1t a<\/li>\n<li>pods\u00favahov\u00e9 \u00fa\u010dty, ktor\u00e9 n\u00e1jdeme v\u00a0\u00fa\u010dtov\u00fdch skupin\u00e1ch 75 a\u017e 79.<\/li>\n<\/ul>\n<p>\u00da\u010dtov\u00fdch osnov je viac druhov, ale naj\u010dastej\u0161ie\u00a0 hovor\u00edme o\u00a0\u00fa\u010dtovej<strong> osnove pre podnikate\u013eov<\/strong>, s ktorou pracuj\u00fa v\u0161etky firmy s povinnos\u0165ou vies\u0165 \u00fa\u010dtovn\u00edctvo (in\u00fa \u00fa\u010dtov\u00fa osnovu pou\u017e\u00edvaj\u00fa napr. neziskov\u00e9 organiz\u00e1cie).<\/p>\n<h2>\u00da\u010dtov\u00e9 skupiny<\/h2>\n<p>\u00da\u010dtov\u00e9 triedy sa \u010falej delia na <strong>\u00fa\u010dtov\u00e9 skupiny<\/strong>, ktor\u00e9 obsahuj\u00fa konkr\u00e9tne \u00fa\u010dty. Ka\u017ed\u00fd \u00fa\u010det je ozna\u010den\u00fd <strong>troma \u010d\u00edslicami<\/strong>.<\/p>\n<ul>\n<li>Prv\u00e9 \u010d\u00edslo ozna\u010duje \u010d\u00edslo \u00fa\u010dtov\u00e9 triedy,<\/li>\n<li>druh\u00e9 \u010d\u00edslo zna\u010d\u00ed \u00fa\u010dtov\u00fa skupinu<\/li>\n<li>a tretie \u010d\u00edslo predstavuje konkr\u00e9tny syntetick\u00fd \u00fa\u010det.<\/li>\n<\/ul>\n<p>Firma si m\u00f4\u017ee ur\u010di\u0165 analytick\u00e9 \u010dlenenie jednotliv\u00fdch \u00fa\u010dtov, \u010do v praxi znamen\u00e1, \u017ee za \u010d\u00edslo z \u00fa\u010dtovej osnovy prid\u00e1<strong> vlastn\u00e9 troj\u010d\u00edslie<\/strong>. Analytick\u00e9 \u00fa\u010dty s\u00fa u\u017eito\u010dn\u00e9 k tomu, ke\u010f potrebujeme stavy na syntetick\u00fdch \u00fa\u010dtoch (teda na \u0161tandardn\u00fdch\u00a0 \u00fa\u010dtoch, ktor\u00e9 definuje z\u00e1kon) sledova\u0165 podrobnej\u0161ie. Napr\u00edklad syntetick\u00fd \u00fa\u010det Poklad\u0148a m\u00f4\u017eete rozdeli\u0165 na tri analytick\u00e9 \u00fa\u010dty pod\u013ea meny.<\/p>\n<p>\u00da\u010dtov\u00e1 osnova obsahuje tie\u017e inform\u00e1cie, ktor\u00e9 \u00fa\u010dty s\u00fa:<\/p>\n<ul>\n<li>akt\u00edvne a pas\u00edvne<\/li>\n<li>\u010di s\u00favahov\u00e9, v\u00fdsledkov\u00e9 nebo z\u00e1vierkov\u00e9.<\/li>\n<\/ul>\n<p>Pri tvorbe <strong>\u00fa\u010dtov\u00e9ho rozvrhu<\/strong> vyber\u00e1te z osnovy tie \u00fa\u010dty, ktor\u00e9 s\u00fa pro va\u0161e podnikanie relevantn\u00e9. Sp\u00ed\u0161ete je do jedn\u00e9ho dokumentu a ten pred\u00e1te \u00fa\u010dtovn\u00edkom, ktor\u00ed sa n\u00edm bud\u00fa riadi\u0165.<\/p>\n<h2>\u00da\u010dtovn\u00ed osnova v \u00fa\u010dtovnom programu<\/h2>\n<p>V\u010faka \u00fa\u010dtovn\u00fdm programom nemus\u00edte z \u00fa\u010dtovej osnovy vytv\u00e1ra\u0165 samostatn\u00fd dokument s \u00fa\u010dtov\u00fdm rozvrhom, preto\u017ee <strong>v\u0161etky \u00fa\u010dty m\u00e1te ulo\u017een\u00e9 v software<\/strong>. Napr\u00edklad v software\u00a0pre podvojn\u00e9 \u00fa\u010dtovn\u00edctvo v r\u00e1mci <a href=\"https:\/\/www.money.sk\/\">\u00fa\u010dtovn\u00e9ho programu Money S3<\/a> m\u00e1te prednastaven\u00fa \u00fa\u010dtov\u00fa osnovu, ktor\u00e1 zodpoved\u00e1 aktu\u00e1lnej slovenskej \u00fa\u010dtovej osnove pre podnikate\u013eov, a m\u00f4\u017eete ju \u013eubovo\u013ene upravova\u0165 \u010di dopl\u0148ova\u0165 pod\u013ea svojich po\u017eiadaviek. V\u00fdhodou je, \u017ee v\u010faka prednastavenej\u00a0 \u00fa\u010dtovnej osnove\u00a0 m\u00f4\u017eete <strong>\u00fa\u010dtova\u0165 okam\u017eite<\/strong>.<\/p>\n<p>V \u00fa\u010dtovnom programe nemus\u00edte ve\u013ek\u00fa \u010das\u0165 dokladov k \u00fa\u010dtom prira\u010fova\u0165 ru\u010dne, ale pomocou predkont\u00e1cii si nastav\u00edte, ktor\u00e9 doklady sa maj\u00fa priradzova\u0165 ku ktor\u00fdm \u00fa\u010dtom. Ak chcete za\u00fa\u010dtova\u0165 doklad, iba vyber\u00e1te jeho typ a <strong>software k nemu \u00fa\u010dty prirad\u00ed s\u00e1m<\/strong>.<\/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                alert(\"Pros\u00edm zadajte v\u00e1\u0161 e-mail.\");\r\n                return false;\r\n            }\r\n            if (!shortcodeSmartmailingForm_validateEmail(email))\r\n            {\r\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\r\n                return false;\r\n            }\r\n\r\n            jQuery.ajax({\r\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\r\n                type: \"POST\",\r\n                dataType: \"text\",\r\n                cache: false,\r\n                data: {\r\n                    \"email\": email,\r\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\r\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\r\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\r\n                }\r\n            }).done(function (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\/12841\">\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=\"N\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12841\">\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>Osnova pre podnikate\u013eov \u2013 vzor<\/h2>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>\u010c\u00edslo \u00fa\u010dtu<\/strong><\/td>\n<td><strong>Popis<\/strong><\/td>\n<td><strong>Aktivn\u00ed\/pasivn\u00ed<\/strong><\/td>\n<td><strong>Rozvahov\u00fd\/v\u00fdsledkov\u00fd<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td colspan=\"4\">\n<h3>\u00da\u010dtov\u00e1 trieda 0 \u2013 Dlhodob\u00fd majetok<\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>01 \u2013 Dlhodob\u00fd nehmotn\u00fd majetok<\/strong><\/td>\n<\/tr>\n<tr>\n<td>012<\/td>\n<td>Aktivovan\u00e9 n\u00e1klady na v\u00fdvoj<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>013<\/td>\n<td>Softv\u00e9r<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>014<\/td>\n<td>Ocenite\u013en\u00e9 pr\u00e1va<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>015<\/td>\n<td>Goodwill<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>019<\/td>\n<td>Ostatn\u00fd dlhodob\u00fd nehmotn\u00fd majetok<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>02 \u2013 Dlhodob\u00fd hmotn\u00fd majetok \u2013 odpisovan\u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td>021<\/td>\n<td>Stavby<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>022<\/td>\n<td>Samostatn\u00e9 hnute\u013en\u00e9 veci a\u00a0s\u00fabory hnute\u013en\u00fdch vec\u00ed<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>025<\/td>\n<td>Pestovate\u013esk\u00e9 celky trval\u00fdch porastov<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>026<\/td>\n<td>Z\u00e1kladn\u00e9 st\u00e1do a \u0165a\u017en\u00e9 zvierat\u00e1<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>029<\/td>\n<td>Ostatn\u00fd dlhodob\u00fd hmotn\u00fd majetok<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>03 \u2013 Dlhodob\u00fd hmotn\u00fd majetok \u2013 neodpisovan\u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td>031<\/td>\n<td>Pozemky<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>032<\/td>\n<td>Umeleck\u00e9 diela a zbierky<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>04 \u2013 Obstaranie dlhodob\u00e9ho majetku<\/strong><\/td>\n<\/tr>\n<tr>\n<td>041<\/td>\n<td>Obstaranie dlhodob\u00e9ho nehmotn\u00e9ho majetku<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>042<\/td>\n<td>Obstaranie dlhodob\u00e9ho hmotn\u00e9ho majetku<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>043<\/td>\n<td>Obstaranie dlhodob\u00e9ho finan\u010dn\u00e9ho majetku<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>05 \u2013 Poskytnut\u00e9 preddavky na dlhodob\u00fd majetok<\/strong><\/td>\n<\/tr>\n<tr>\n<td>051<\/td>\n<td>Poskytnut\u00e9 preddavky na dlhodob\u00fd nehmotn\u00fd majetok<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>052<\/td>\n<td>Poskytnut\u00e9 preddavky na dlhodob\u00fd hmotn\u00fd majetok<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>053<\/td>\n<td>Poskytnut\u00e9 preddavky na dlhodob\u00fd finan\u010dn\u00fd majetok<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>06 \u2013 Dlhodob\u00fd finan\u010dn\u00fd majetok<\/strong><\/td>\n<\/tr>\n<tr>\n<td>061<\/td>\n<td>Podielov\u00e9 cenn\u00e9 papiere a podiely v dc\u00e9rskej \u00fa\u010dtovnej jednotke<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>062<\/td>\n<td>Podielov\u00e9 cenn\u00e9 papiere a podiely v spolo\u010dnosti alebo dru\u017estve s podielovou \u00fa\u010das\u0165ou<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>063<\/td>\n<td>Realizovate\u013en\u00e9 cenn\u00e9 papiere a podiely<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>065<\/td>\n<td>Dlhov\u00e9 cenn\u00e9 papiere dr\u017ean\u00e9 do splatnosti<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>066<\/td>\n<td>P\u00f4\u017ei\u010dky prepojen\u00fdm \u00fa\u010dtovn\u00fdm jednotk\u00e1m a \u00fa\u010dtovn\u00fdm jednotk\u00e1m v r\u00e1mci podielovej \u00fa\u010dasti<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>067<\/td>\n<td>Ostatn\u00e9 p\u00f4\u017ei\u010dky<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>069<\/td>\n<td>Ostatn\u00fd dlhodob\u00fd finan\u010dn\u00fd majetok<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>07 \u2013 Opr\u00e1vky k\u00a0dlhodob\u00e9mu nehmotn\u00e9mu majetku<\/strong><\/td>\n<\/tr>\n<tr>\n<td>072<\/td>\n<td>Opr\u00e1vky k aktivovan\u00fdm n\u00e1kladom na v\u00fdvoj<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>073<\/td>\n<td>Opr\u00e1vky k softv\u00e9ru<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>074<\/td>\n<td>Opr\u00e1vky k ocenite\u013en\u00fdm pr\u00e1vam<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>075<\/td>\n<td>Opr\u00e1vky ku goodwillu<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>079<\/td>\n<td>Opr\u00e1vky k ostatn\u00e9mu dlhodob\u00e9mu nehmotn\u00e9mu majetku<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>08 \u2013 Opr\u00e1vky k dlhodob\u00e9mu hmotn\u00e9mu majetku<\/strong><\/td>\n<\/tr>\n<tr>\n<td>081<\/td>\n<td>Opr\u00e1vky k stavb\u00e1m<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>082<\/td>\n<td>Opr\u00e1vky k samostatn\u00fdm hnute\u013en\u00fdm veciam a k s\u00faboru hnute\u013en\u00fdch vec\u00ed<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>085<\/td>\n<td>Opr\u00e1vky k pestovate\u013esk\u00fdm celkom trval\u00fdch porastov<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>086<\/td>\n<td>Opr\u00e1vky k z\u00e1kladn\u00e9mu st\u00e1du a \u0165a\u017en\u00fdm zvierat\u00e1m<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>089<\/td>\n<td>Opr\u00e1vky k ostatn\u00e9mu dlhodob\u00e9mu hmotn\u00e9mu majetku<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>09 \u2013 Opravn\u00e9 polo\u017eky k\u00a0dlhodob\u00e9mu majetku<\/strong><\/td>\n<\/tr>\n<tr>\n<td>091<\/td>\n<td>Opravn\u00e9 polo\u017eky k\u00a0dlhodob\u00e9mu nehmotn\u00e9mu majetku<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>092<\/td>\n<td>Opravn\u00e9 polo\u017eky k\u00a0dlhodob\u00e9mu hmotn\u00e9mu majetku<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>093<\/td>\n<td>Opravn\u00e9 polo\u017eky k\u00a0nedokon\u010den\u00e9mu dlhodob\u00e9mu nehmotn\u00e9mu majetku<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>094<\/td>\n<td>Opravn\u00e9 polo\u017eky k\u00a0nedokon\u010den\u00e9mu dlhodob\u00e9mu hmotn\u00e9mu majetku<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>095<\/td>\n<td>Opravn\u00e9 polo\u017eky k\u00a0poskytnut\u00fdm preddavkom na dlhodob\u00fd majetok<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>096<\/td>\n<td>Opravn\u00e9 polo\u017eky k\u00a0dlhodob\u00e9mu finan\u010dn\u00e9mu majetku<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>097<\/td>\n<td>Opravn\u00e9 polo\u017eky k\u00a0nadobudnut\u00e9mu majetku<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>098<\/td>\n<td>Opr\u00e1vky k opravnej polo\u017eke k nadobudnut\u00e9mu majetku<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\">\n<h3>\u00da\u010dtov\u00e1 trieda 1 \u2013 Z\u00e1soby<\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>11 \u2013 Materi\u00e1l<\/strong><\/td>\n<\/tr>\n<tr>\n<td>111<\/td>\n<td>Obstaranie materi\u00e1lu<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>112<\/td>\n<td>Materi\u00e1l na sklade<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>119<\/td>\n<td>Materi\u00e1l na ceste<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>12 \u2013 Z\u00e1soby vlastnej v\u00fdroby<\/strong><\/td>\n<\/tr>\n<tr>\n<td>121<\/td>\n<td>Nedokon\u010den\u00e1 v\u00fdroba<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>122<\/td>\n<td>Polotovary vlastnej v\u00fdroby<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>123<\/td>\n<td>V\u00fdrobky<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>124<\/td>\n<td>Zvierat\u00e1<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>13 \u2013 Tovar<\/strong><\/td>\n<\/tr>\n<tr>\n<td>131<\/td>\n<td>Obstaranie tovaru<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>132<\/td>\n<td>Tovar na sklade a v predajniach<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>133<\/td>\n<td>Nehnute\u013enos\u0165 na predaj<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>139<\/td>\n<td>Zbo\u017e\u00ed na cest\u011b<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>19 \u2013 Opravn\u00e9 polo\u017eky k z\u00e1sob\u00e1m<\/strong><\/td>\n<\/tr>\n<tr>\n<td>191<\/td>\n<td>Opravn\u00e9 polo\u017eky k materi\u00e1lu<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>192<\/td>\n<td>Opravn\u00e9 polo\u017eky k\u00a0nedokon\u010denej v\u00fdrobe<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>193<\/td>\n<td>Opravn\u00e9 polo\u017eky k\u00a0polotovarom vlastnej v\u00fdroby<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>194<\/td>\n<td>Opravn\u00e9 polo\u017eky k v\u00fdrobkom<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>195<\/td>\n<td>Opravn\u00e9 polo\u017eky k zvierat\u00e1m<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>196<\/td>\n<td>Opravn\u00e9 polo\u017eky k tovaru<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\">\n<h3>\u00da\u010dtov\u00e1 trieda 2 \u2013 Finan\u010dn\u00e9 \u00fa\u010dty<\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>21 \u2013 Peniaze<\/strong><\/td>\n<\/tr>\n<tr>\n<td>211<\/td>\n<td>Pokladnica<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>213<\/td>\n<td>Ceniny<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>22 \u2013 \u00da\u010dty v bank\u00e1ch<\/strong><\/td>\n<\/tr>\n<tr>\n<td>221<\/td>\n<td>Bankov\u00e9 \u00fa\u010dty<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>23 \u2013 Be\u017en\u00e9 bankov\u00e9 \u00favery<\/strong><\/td>\n<\/tr>\n<tr>\n<td>231<\/td>\n<td>Kr\u00e1tkodob\u00e9 bankov\u00e9 \u00favery<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>232<\/td>\n<td>Eskontn\u00e9 \u00favery<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>24 \u2013 In\u00e9 kr\u00e1tkodob\u00e9 finan\u010dn\u00e9 v\u00fdpomoci<\/strong><\/td>\n<\/tr>\n<tr>\n<td>241<\/td>\n<td>Vydan\u00e9 kr\u00e1tkodob\u00e9 dlhopisy<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>249<\/td>\n<td>Ostatn\u00e9 kr\u00e1tkodob\u00e9 finan\u010dn\u00e9 v\u00fdpomoci<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>25 \u2013 Kr\u00e1tkodob\u00fd finan\u010dn\u00fd majetok<\/strong><\/td>\n<\/tr>\n<tr>\n<td>251<\/td>\n<td>Majetkov\u00e9 cenn\u00e9 papiere na obchodovanie<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>252<\/td>\n<td>Vlastn\u00e9 akcie a vlastn\u00e9 obchodn\u00e9 podiely<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>253<\/td>\n<td>Dlhov\u00e9 cenn\u00e9 papiere na obchodovanie<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>255<\/td>\n<td>Vlastn\u00e9 dlhopisy<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>256<\/td>\n<td>Dlhov\u00e9 cenn\u00e9 papiere so splatnos\u0165ou do jedn\u00e9ho roka dr\u017ean\u00e9 do splatnosti<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>257<\/td>\n<td>Ostatn\u00e9 realizovate\u013en\u00e9 cenn\u00e9 papiere<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>259<\/td>\n<td>Obstaranie kr\u00e1tkodob\u00e9ho finan\u010dn\u00e9ho majetku<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>26 \u2013 Prevody medzi finan\u010dn\u00fdmi \u00fa\u010dtami<\/strong><\/td>\n<\/tr>\n<tr>\n<td>261<\/td>\n<td>Peniaze na ceste<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>29 \u2013 Opravn\u00e9 polo\u017eky ku kr\u00e1tkodob\u00e9mu finan\u010dn\u00e9mu majetku<\/strong><\/td>\n<\/tr>\n<tr>\n<td>291<\/td>\n<td>Opravn\u00e9 polo\u017eky ku kr\u00e1tkodob\u00e9mu finan\u010dn\u00e9mu majetku<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\">\n<h3>\u00da\u010dtov\u00e1 trieda 3 \u2013 Z\u00fa\u010dtovacie vz\u0165ahy<\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>31 \u2013 Poh\u013ead\u00e1vky<\/strong><\/td>\n<\/tr>\n<tr>\n<td>311<\/td>\n<td>Odberatelia<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>312<\/td>\n<td>Zmenky na inkaso<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>313<\/td>\n<td>Poh\u013ead\u00e1vky za eskontovan\u00e9 cenn\u00e9 papiere<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>314<\/td>\n<td>Poskytnut\u00e9 preddavky<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>315<\/td>\n<td>Ostatn\u00e9 poh\u013ead\u00e1vky<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>316<\/td>\n<td>\u010cist\u00e1 hodnota z\u00e1kazky<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>32 \u2013 Z\u00e1v\u00e4zky<\/strong><\/td>\n<\/tr>\n<tr>\n<td>321<\/td>\n<td>Dod\u00e1vatelia<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>322<\/td>\n<td>Zmenky na \u00fahradu<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>323<\/td>\n<td>Kr\u00e1tkodob\u00e9 rezervy<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>324<\/td>\n<td>Prijat\u00e9 preddavky<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>325<\/td>\n<td>Ostatn\u00e9 z\u00e1v\u00e4zky<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>326<\/td>\n<td>Nevyfakturovan\u00e9 dod\u00e1vky<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>33 \u2013 Z\u00fa\u010dtovanie so zamestnancami a org\u00e1nmi soci\u00e1lneho poistenia a zdravotn\u00e9ho poistenia<\/strong><\/td>\n<\/tr>\n<tr>\n<td>331<\/td>\n<td>Zamestnanci<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>333<\/td>\n<td>Ostatn\u00e9 z\u00e1v\u00e4zky vo\u010di zamestnancom<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>335<\/td>\n<td>Poh\u013ead\u00e1vky vo\u010di zamestnancom<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>336<\/td>\n<td>Z\u00fa\u010dtovanie s org\u00e1nmi soci\u00e1lneho poistenia a zdravotn\u00e9ho poistenia<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>34 \u2013 Z\u00fa\u010dtovanie dan\u00ed a dot\u00e1ci\u00ed<\/strong><\/td>\n<\/tr>\n<tr>\n<td>341<\/td>\n<td>Da\u0148 z pr\u00edjmov<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>342<\/td>\n<td>Ostatn\u00e9 priame dane<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>343<\/td>\n<td>Da\u0148 z pridanej hodnoty<\/td>\n<td>Aktivn\u00ed i Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>345<\/td>\n<td>Ostatn\u00e9 dane a poplatky<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>346<\/td>\n<td>Dot\u00e1cie zo \u0161t\u00e1tneho rozpo\u010dtu<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>347<\/td>\n<td>Ostatn\u00e9 dot\u00e1cie<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>35 \u2013 Poh\u013ead\u00e1vky vo\u010di spolo\u010dn\u00edkom a zdru\u017eeniu<\/strong><\/td>\n<\/tr>\n<tr>\n<td>351<\/td>\n<td>Poh\u013ead\u00e1vky vo\u010di prepojen\u00fdm \u00fa\u010dtovn\u00fdm jednotk\u00e1m a\u00a0\u00fa\u010dtovn\u00fdm jednotk\u00e1m v r\u00e1mci podielovej \u00fa\u010dasti<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>353<\/td>\n<td>Poh\u013ead\u00e1vky za up\u00edsan\u00e9 vlastn\u00e9 imanie<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>354<\/td>\n<td>Poh\u013ead\u00e1vky vo\u010di spolo\u010dn\u00edkom a \u010dlenom pri \u00fahrade straty<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>355<\/td>\n<td>Ostatn\u00e9 poh\u013ead\u00e1vky vo\u010di spolo\u010dn\u00edkom a \u010dlenom<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>358<\/td>\n<td>Poh\u013ead\u00e1vky vo\u010di \u00fa\u010dastn\u00edkom zdru\u017eenia<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>36 \u2013 Z\u00e1v\u00e4zky vo\u010di spolo\u010dn\u00edkom a zdru\u017eeniu<\/strong><\/td>\n<\/tr>\n<tr>\n<td>361<\/td>\n<td>Z\u00e1v\u00e4zky vo\u010di prepojen\u00fdm \u00fa\u010dtovn\u00fdm jednotk\u00e1m a \u00fa\u010dtovn\u00fdm jednotk\u00e1m v r\u00e1mci podielovej \u00fa\u010dasti<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>364<\/td>\n<td>Z\u00e1v\u00e4zky vo\u010di spolo\u010dn\u00edkom a\u00a0\u010dlenom pri rozde\u013eovan\u00ed zisku<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>365<\/td>\n<td>Ostatn\u00e9 z\u00e1v\u00e4zky vo\u010di spolo\u010dn\u00edkom a \u010dlenom<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>366<\/td>\n<td>Z\u00e1v\u00e4zky vo\u010di spolo\u010dn\u00edkom a\u00a0\u010dlenom zo z\u00e1vislej \u010dinnosti<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>367<\/td>\n<td>Z\u00e1v\u00e4zky z up\u00edsan\u00fdch nesplaten\u00fdch cenn\u00fdch papierov a vkladov<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>368<\/td>\n<td>Z\u00e1v\u00e4zky vo\u010di \u00fa\u010dastn\u00edkom zdru\u017eenia<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>37 \u2013 In\u00e9 poh\u013ead\u00e1vky a in\u00e9 z\u00e1v\u00e4zky<\/strong><\/td>\n<\/tr>\n<tr>\n<td>371<\/td>\n<td>Poh\u013ead\u00e1vky z predaja podniku<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>372<\/td>\n<td>Z\u00e1v\u00e4zky z k\u00fapy podniku<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>373<\/td>\n<td>Poh\u013ead\u00e1vky a z\u00e1v\u00e4zky z\u00a0pevn\u00fdch term\u00ednov\u00fdch oper\u00e1ci\u00ed<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>374<\/td>\n<td>Poh\u013ead\u00e1vky z n\u00e1jmu<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>375<\/td>\n<td>Poh\u013ead\u00e1vky z vydan\u00fdch dlhopisov<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>376<\/td>\n<td>Nak\u00fapen\u00e9 opcie<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>377<\/td>\n<td>Predan\u00e9 opcie<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>378<\/td>\n<td>In\u00e9 poh\u013ead\u00e1vky<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>379<\/td>\n<td>In\u00e9 z\u00e1v\u00e4zky<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>38 \u2013 \u010casov\u00e9 rozl\u00ed\u0161enie n\u00e1kladov a v\u00fdnosov<\/strong><\/td>\n<\/tr>\n<tr>\n<td>381<\/td>\n<td>N\u00e1klady bud\u00facich obdob\u00ed<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>382<\/td>\n<td>Komplexn\u00e9 n\u00e1klady bud\u00facich obdob\u00ed<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>383<\/td>\n<td>V\u00fddavky bud\u00facich obdob\u00ed<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>384<\/td>\n<td>V\u00fdnosy bud\u00facich obdob\u00ed<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>385<\/td>\n<td>Pr\u00edjmy bud\u00facich obdob\u00ed<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>39 \u2013 Opravn\u00e1 polo\u017eka k\u00a0z\u00fa\u010dtovac\u00edm vz\u0165ahom a vn\u00fatorn\u00e9 z\u00fa\u010dtovanie<br \/>\n<\/strong><\/td>\n<\/tr>\n<tr>\n<td>391<\/td>\n<td>Opravn\u00e9 polo\u017eky k poh\u013ead\u00e1vkam<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>395<\/td>\n<td>Vn\u00fatorn\u00e9 z\u00fa\u010dtovanie<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>398<\/td>\n<td>Spojovac\u00ed \u00fa\u010det pri zdru\u017een\u00ed<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\">\n<h3>\u00da\u010dtov\u00e1 trieda 4 \u2013 Kapit\u00e1lov\u00e9 \u00fa\u010dty a dlhodob\u00e9 z\u00e1v\u00e4zky<\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>41 \u2013 Z\u00e1kladn\u00e9 imanie a kapit\u00e1lov\u00e9 fondy<\/strong><\/td>\n<\/tr>\n<tr>\n<td>411<\/td>\n<td>Z\u00e1kladn\u00e9 imanie<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>412<\/td>\n<td>Emisn\u00e9 \u00e1\u017eio<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>413<\/td>\n<td>Ostatn\u00e9 kapit\u00e1lov\u00e9 fondy<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>414<\/td>\n<td>Oce\u0148ovacie rozdiely z\u00a0precenenia majetku a z\u00e1v\u00e4zkov<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>415<\/td>\n<td>Oce\u0148ovacie rozdiely z\u00a0kapit\u00e1lov\u00fdch \u00fa\u010dast\u00edn<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>416<\/td>\n<td>Oce\u0148ovacie rozdiely z precenenia pri zl\u00fa\u010den\u00ed, splynut\u00ed a rozdelen\u00ed<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>417<\/td>\n<td>Z\u00e1konn\u00fd rezervn\u00fd fond z\u00a0kapit\u00e1lov\u00fdch vkladov<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>418<\/td>\n<td>Nedelite\u013en\u00fd fond z\u00a0kapit\u00e1lov\u00fdch vkladov<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>419<\/td>\n<td>Zmeny z\u00e1kladn\u00e9ho imania<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>42 \u2013 Fondy tvoren\u00e9 zo zisku a preveden\u00e9 v\u00fdsledky hospod\u00e1renia<\/strong><\/td>\n<\/tr>\n<tr>\n<td>421<\/td>\n<td>Z\u00e1konn\u00fd rezervn\u00fd fond<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>422<\/td>\n<td>Nedelite\u013en\u00fd fond<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>423<\/td>\n<td>\u0160tatut\u00e1rne fondy<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>427<\/td>\n<td>Ostatn\u00e9 fondy<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>428<\/td>\n<td>Nerozdelen\u00fd zisk minul\u00fdch rokov<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>429<\/td>\n<td>Neuhraden\u00e1 strata minul\u00fdch rokov<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>43 \u2013 V\u00fdsledok hospod\u00e1renia<\/strong><\/td>\n<\/tr>\n<tr>\n<td>431<\/td>\n<td>V\u00fdsledok hospod\u00e1renia v schva\u013eovan\u00ed<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>45 \u2013 Rezervy<\/strong><\/td>\n<\/tr>\n<tr>\n<td>451<\/td>\n<td>Rezervy z\u00e1konn\u00e9<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>459<\/td>\n<td>Ostatn\u00e9 rezervy<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>46 \u2013 Bankov\u00e9 \u00favery<\/strong><\/td>\n<\/tr>\n<tr>\n<td>461<\/td>\n<td>Bankov\u00e9 \u00favery<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>47 \u2013 Dlhodob\u00e9 z\u00e1v\u00e4zky<\/strong><\/td>\n<\/tr>\n<tr>\n<td>471<\/td>\n<td>Dlhodob\u00e9 z\u00e1v\u00e4zky vo\u010di prepojen\u00fdm \u00fa\u010dtovn\u00fdm jednotk\u00e1m a\u00a0\u00fa\u010dtovn\u00fdm jednotk\u00e1m v\u00a0 r\u00e1mci podielovej \u00fa\u010dasti<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>472<\/td>\n<td>Z\u00e1v\u00e4zky zo soci\u00e1lneho fondu<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>473<\/td>\n<td>Vydan\u00e9 dlhopisy<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>474<\/td>\n<td>Z\u00e1v\u00e4zky z n\u00e1jmu<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>475<\/td>\n<td>Dlhodob\u00e9 prijat\u00e9 preddavky<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>476<\/td>\n<td>Dlhodob\u00e9 nevyfakturovan\u00e9 dod\u00e1vky<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>478<\/td>\n<td>Dlhodob\u00e9 zmenky na \u00fahradu<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>479<\/td>\n<td>Ostatn\u00e9 dlhodob\u00e9 z\u00e1v\u00e4zky<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>48 \u2013 Odlo\u017een\u00fd da\u0148ov\u00fd z\u00e1v\u00e4zok a odlo\u017een\u00e1 da\u0148ov\u00e1 poh\u013ead\u00e1vka<br \/>\n<\/strong><\/td>\n<\/tr>\n<tr>\n<td>481<\/td>\n<td>Odlo\u017een\u00fd da\u0148ov\u00fd z\u00e1v\u00e4zok a odlo\u017een\u00e1 da\u0148ov\u00e1 poh\u013ead\u00e1vka<\/td>\n<td>Aktivn\u00ed i Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>49 \u2013 Fyzick\u00e1 osoba \u2013 podnikate\u013e<\/strong><\/td>\n<\/tr>\n<tr>\n<td>491<\/td>\n<td>Vlastn\u00e9 imanie fyzickej osoby \u2013 Podnikate\u013ea<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\">\n<h3>\u00da\u010dtov\u00e1 trieda 5 \u2013 N\u00e1klady<\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>50 \u2013 Spotrebovan\u00e9 n\u00e1kupy<\/strong><\/td>\n<\/tr>\n<tr>\n<td>501<\/td>\n<td>Spotreba materi\u00e1lu<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>502<\/td>\n<td>Spotreba energie<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>503<\/td>\n<td>Spotreba ostatn\u00fdch neskladovate\u013en\u00fdch dod\u00e1vok<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>504<\/td>\n<td>Predan\u00fd tovar<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>505<\/td>\n<td>Tvorba a z\u00fa\u010dtovanie opravn\u00fdch polo\u017eiek k z\u00e1sob\u00e1m<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>507<\/td>\n<td>Predan\u00e1 nehnute\u013enos\u0165<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>51 \u2013 Slu\u017eby<\/strong><\/td>\n<\/tr>\n<tr>\n<td>511<\/td>\n<td>Opravy a udr\u017eiavanie<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>512<\/td>\n<td>Cestovn\u00e9<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>513<\/td>\n<td>N\u00e1klady na reprezent\u00e1ciu<\/td>\n<td>N\u00e1kladov\u00fd (neda\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>518<\/td>\n<td>Ostatn\u00e9 slu\u017eby<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>52 \u2013 Osobn\u00e9 n\u00e1klady<\/strong><\/td>\n<\/tr>\n<tr>\n<td>521<\/td>\n<td>Mzdov\u00e9 n\u00e1klady<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>522<\/td>\n<td>Pr\u00edjmy spolo\u010dn\u00edkov a \u010dlenov zo z\u00e1vislej \u010dinnosti<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>523<\/td>\n<td>Odmeny \u010dlenom org\u00e1nov spolo\u010dnosti a dru\u017estva<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>524<\/td>\n<td>Z\u00e1konn\u00e9 soci\u00e1lne poistenie<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>525<\/td>\n<td>Ostatn\u00e9 soci\u00e1lne poistenie<\/td>\n<td>N\u00e1kladov\u00fd (neda\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>526<\/td>\n<td>Soci\u00e1lne n\u00e1klady fyzickej osoby \u2013 podnikate\u013ea<\/td>\n<td>N\u00e1kladov\u00fd (neda\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>527<\/td>\n<td>Z\u00e1konn\u00e9 soci\u00e1lne n\u00e1klady<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>528<\/td>\n<td>Ostatn\u00e9 soci\u00e1lne n\u00e1klady<\/td>\n<td>N\u00e1kladov\u00fd (neda\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>53 \u2013 Dane a poplatky<br \/>\n<\/strong><\/td>\n<\/tr>\n<tr>\n<td>531<\/td>\n<td>Da\u0148 z motorov\u00fdch vozidiel<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>532<\/td>\n<td>Da\u0148 z nehnute\u013enosti<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>538<\/td>\n<td>Ostatn\u00e9 dane a poplatky<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>54 \u2013 In\u00e9 n\u00e1klady na hospod\u00e1rsku \u010dinnos\u0165<\/strong><\/td>\n<\/tr>\n<tr>\n<td>541<\/td>\n<td>Zostatkov\u00e1 cena predan\u00e9ho dlhodob\u00e9ho nehmotn\u00e9ho majetku a\u00a0dlhodob\u00e9ho hmotn\u00e9ho majetku<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>542<\/td>\n<td>Predan\u00fd materi\u00e1l<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>543<\/td>\n<td>Dary<\/td>\n<td>N\u00e1kladov\u00fd (neda\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>544<\/td>\n<td>Zmluvn\u00e9 pokuty, pen\u00e1le a \u00faroky z ome\u0161kania<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>545<\/td>\n<td>Ostatn\u00e9 pokuty, pen\u00e1le a \u00faroky z ome\u0161kania<\/td>\n<td>N\u00e1kladov\u00fd (neda\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>546<\/td>\n<td>Odpis poh\u013ead\u00e1vky<\/td>\n<td>N\u00e1kladov\u00fd (neda\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>547<\/td>\n<td>Tvorba a z\u00fa\u010dtovanie opravn\u00fdch polo\u017eiek k poh\u013ead\u00e1vkam<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>548<\/td>\n<td>Ostatn\u00e9 n\u00e1klady na hospod\u00e1rsku \u010dinnos\u0165<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>549<\/td>\n<td>Mank\u00e1 a \u0161kody<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>55 \u2013 Odpisy a opravn\u00e9 polo\u017eky k dlhodob\u00e9mu majetku<br \/>\n<\/strong><\/td>\n<\/tr>\n<tr>\n<td>551<\/td>\n<td>Odpisy dlhodob\u00e9ho nehmotn\u00e9ho majetku a dlhodob\u00e9ho hmotn\u00e9ho majetku<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>553<\/td>\n<td>Tvorba a z\u00fa\u010dtovanie opravn\u00fdch polo\u017eiek k dlhodob\u00e9mu majetku<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>555<\/td>\n<td>Z\u00fa\u010dtovanie komplexn\u00fdch n\u00e1kladov bud\u00facich obdob\u00ed<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>557<\/td>\n<td>Z\u00fa\u010dtovanie opr\u00e1vky k\u00a0opravnej polo\u017eke k nadobudnut\u00e9mu majetku<\/td>\n<td>N\u00e1kladov\u00fd (neda\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>56 \u2013 Finan\u010dn\u00e9 n\u00e1klady<\/strong><\/td>\n<\/tr>\n<tr>\n<td>561<\/td>\n<td>Predan\u00e9 cenn\u00e9 papiere a podiely<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>562<\/td>\n<td>\u00daroky<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>563<\/td>\n<td>Kurzov\u00e9 straty<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>564<\/td>\n<td>N\u00e1klady na precenenie cenn\u00fdch papierov<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>565<\/td>\n<td>Tvorba a z\u00fa\u010dtovanie opravn\u00fdch polo\u017eiek k finan\u010dn\u00e9mu majetku<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>566<\/td>\n<td>N\u00e1klady na kr\u00e1tkodob\u00fd finan\u010dn\u00fd majetok<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>567<\/td>\n<td>N\u00e1klady na deriv\u00e1tov\u00e9 oper\u00e1cie<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>568<\/td>\n<td>Ostatn\u00e9 finan\u010dn\u00e9 n\u00e1klady<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>569<\/td>\n<td>Mank\u00e1 a \u0161kody na finan\u010dnom majetku<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>59 \u2013 Dane z pr\u00edjmov a prevodov\u00e9 \u00fa\u010dty<br \/>\n<\/strong><\/td>\n<\/tr>\n<tr>\n<td>591<\/td>\n<td>Splatn\u00e1 da\u0148 z pr\u00edjmov<\/td>\n<td>N\u00e1kladov\u00fd (neda\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>592<\/td>\n<td>Odlo\u017een\u00e1 da\u0148 z pr\u00edjmov<\/td>\n<td>N\u00e1kladov\u00fd (neda\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>595<\/td>\n<td>Dodato\u010dn\u00e9 odvody dane z pr\u00edjmov<\/td>\n<td>N\u00e1kladov\u00fd (neda\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>596<\/td>\n<td>Prevod podielov na v\u00fdsledku hospod\u00e1renia spolo\u010dn\u00edkom<\/td>\n<td>N\u00e1kladov\u00fd (neda\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\">\n<h3>\u00da\u010dtov\u00e1 trieda 6 \u2013 V\u00fdnosy<\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>60 \u2013 Tr\u017eby za vlastn\u00e9 v\u00fdkony a tovar<\/strong><\/td>\n<\/tr>\n<tr>\n<td>601<\/td>\n<td>Tr\u017eby za vlastn\u00e9 v\u00fdrobky<\/td>\n<td>V\u00fdnosov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>602<\/td>\n<td>Tr\u017eby z predaja slu\u017eieb<\/td>\n<td>V\u00fdnosov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>604<\/td>\n<td>Tr\u017eby za tovar<\/td>\n<td>V\u00fdnosov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>606<\/td>\n<td>V\u00fdnosy zo z\u00e1kazky<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>607<\/td>\n<td>V\u00fdnosy z nehnute\u013enosti na predaj<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>61 \u2013 Zmeny stavu vn\u00fatroorganiza\u010dn\u00fdch z\u00e1sob<\/strong><\/td>\n<\/tr>\n<tr>\n<td>611<\/td>\n<td>Zmena stavu nedokon\u010denej v\u00fdroby<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>612<\/td>\n<td>Zmena stavu polotovarov<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>613<\/td>\n<td>Zmena stavu v\u00fdrobkov<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>614<\/td>\n<td>Zmena stavu zvierat<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>62 \u2013 Aktiv\u00e1cia<\/strong><\/td>\n<\/tr>\n<tr>\n<td>621<\/td>\n<td>Aktiv\u00e1cia materi\u00e1lu a tovaru<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>622<\/td>\n<td>Aktiv\u00e1cia vn\u00fatroorganiza\u010dn\u00fdch slu\u017eieb<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>623<\/td>\n<td>Aktiv\u00e1cia dlhodob\u00e9ho nehmotn\u00e9ho majetku<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>624<\/td>\n<td>Aktiv\u00e1cia dlhodob\u00e9ho hmotn\u00e9ho majetku<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>64 \u2013 In\u00e9 v\u00fdnosy z hospod\u00e1rskej \u010dinnosti<br \/>\n<\/strong><\/td>\n<\/tr>\n<tr>\n<td>641<\/td>\n<td>Tr\u017eby z predaja dlhodob\u00e9ho nehmotn\u00e9ho majetku a\u00a0dlhodob\u00e9ho hmotn\u00e9ho majetku<\/td>\n<td>V\u00fdnosov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>642<\/td>\n<td>Tr\u017eby z predaja materi\u00e1lu<\/td>\n<td>V\u00fdnosov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>644<\/td>\n<td>Zmluvn\u00e9 pokuty, pen\u00e1le a \u00faroky z ome\u0161kania<\/td>\n<td>V\u00fdnosov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>645<\/td>\n<td>Ostatn\u00e9 pokuty, pen\u00e1le a \u00faroky z ome\u0161kania<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>646<\/td>\n<td>V\u00fdnosy z odp\u00edsan\u00fdch poh\u013ead\u00e1vok<\/td>\n<td>V\u00fdnosov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>648<\/td>\n<td>Ostatn\u00e9 v\u00fdnosy z\u00a0hospod\u00e1rskej \u010dinnosti<\/td>\n<td>V\u00fdnosov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>66 \u2013 Finan\u010dn\u00e9 v\u00fdnosy<\/strong><\/td>\n<\/tr>\n<tr>\n<td>661<\/td>\n<td>Tr\u017eby z predaja cenn\u00fdch papierov a podielov<\/td>\n<td>V\u00fdnosov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>662<\/td>\n<td>\u00daroky<\/td>\n<td>V\u00fdnosov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>663<\/td>\n<td>Kurzov\u00e9 zisky<\/td>\n<td>V\u00fdnosov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>664<\/td>\n<td>V\u00fdnosy z precenenia cenn\u00fdch papierov<\/td>\n<td>V\u00fdnosov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>665<\/td>\n<td>V\u00fdnosy z dlhodob\u00e9ho finan\u010dn\u00e9ho majetku<\/td>\n<td>V\u00fdnosov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>666<\/td>\n<td>V\u00fdnosy z kr\u00e1tkodob\u00e9ho finan\u010dn\u00e9ho majetku<\/td>\n<td>V\u00fdnosov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>667<\/td>\n<td>V\u00fdnosy z deriv\u00e1tov\u00fdch oper\u00e1ci\u00ed<\/td>\n<td>V\u00fdnosov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>668<\/td>\n<td>Ostatn\u00e9 finan\u010dn\u00e9 v\u00fdnosy<\/td>\n<td>V\u00fdnosov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\">\n<h3>\u00da\u010dtov\u00e1 trieda 7 \u2013 Uz\u00e1vierkov\u00e9 \u00fa\u010dty a pods\u00favahov\u00e9 \u00fa\u010dty<\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>70 \u2013 S\u00favahov\u00e9 uz\u00e1vierkov\u00e9 \u00fa\u010dty<\/strong><\/td>\n<\/tr>\n<tr>\n<td>701<\/td>\n<td>Za\u010diato\u010dn\u00fd \u00fa\u010det s\u00favahov\u00fd<\/td>\n<td colspan=\"2\">Z\u00e1v\u011brkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>702<\/td>\n<td>Kone\u010dn\u00fd \u00fa\u010det s\u00favahov\u00fd<\/td>\n<td colspan=\"2\">Z\u00e1v\u011brkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>71 \u2013 V\u00fdsledkov\u00fd uz\u00e1vierkov\u00fd \u00fa\u010det<\/strong><\/td>\n<\/tr>\n<tr>\n<td>710<\/td>\n<td>\u00da\u010det ziskov a str\u00e1t<\/td>\n<td colspan=\"2\">Z\u00e1v\u011brkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>711<\/td>\n<td>Za\u010diato\u010dn\u00fd \u00fa\u010det n\u00e1kladov a v\u00fdnosov<\/td>\n<td colspan=\"2\"><\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>75 a\u017e 79 \u2013 Pods\u00favahov\u00e9 \u00fa\u010dty<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\">\n<h3>\u00da\u010dtov\u00e9 triedy 8 a 9 \u2013 Vn\u00fatroorganiza\u010dn\u00e9 \u00fa\u010dtovn\u00edctvo<\/h3>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>\u00da\u010dtov\u00e1 osnova je podklad, pod\u013ea ktor\u00e9ho firmy (\u00fa\u010dtovn\u00e9 jednotky) zostavuj\u00fa vlastn\u00fd \u00fa\u010dtov\u00fd rozvrh, teda \u010d\u00edseln\u00edk \u00fa\u010dtov, ktor\u00e9 vo svojom \u00fa\u010dtovn\u00edctve pou\u017e\u00edvaj\u00fa. Je to dlh\u00fd dokument &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12842,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[35,6],"tags":[384,295,465],"class_list":["post-12841","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podvojne-uctovnictvo","category-uctovnictvo","tag-podvojne-uctovnictvo","tag-uctova-osnova","tag-uctovy-zaznam"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12841","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=12841"}],"version-history":[{"count":2,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12841\/revisions"}],"predecessor-version":[{"id":13846,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12841\/revisions\/13846"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12842"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12841"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12841"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12841"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}