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AKTUÁLNE
Inventarizácia majetku a záväzkov ku dňu zostavenia ÚZ Gltclr_pgx agms rmtl hcblmri_ mtcpshc* g qr_t k_hcris* x t ximt _ pmxbgcjs k_hcris _ x t ximt t rmtl artc xmbnmtcb qisrm lmqrg,
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InventarizodO\Ĵ ]PR]PWS
Aielal_ó ejlqkó j^gbqlh
o^w w^ Ĉqvof īĺqlskķ obdobia
3
A
AKTUÁLNE
Inventarizácia majetku a záväzkov
Kdgnsx m` uxjnm`mhd hmudms qx
udms`qhy bhnt nudqtid rs`u \PYTcZd iĻeĸiZ^e P a^iSXT[d \PYTcZd P iĻeĸiExyhbj hmudms qt glnsm gn l`idsZ^e Ĩķch e[Pbc]ĴW^ X\P]XP jt+ Zc^aĨ ]T\^ý]^ ehZ^]PĀ Zd SĒd Zd Aielal_ó kbejlqkó j^gbqlh Y` hmudms`qhy` m qnychdk r` mdono^w w^ īĺqlskķ Zc^aĴ\d bP i^bcPedYT Ĩķc^e]Ļ iĻeXTaAielal_ó cfk^kĺkó j^gbqlh ZP \^ý]^ ehZ^]ĻePĀ e _aXTQTWd on- u` ti a^iSXT[h eh_[ðePYĨRT i Ĩ_aPobdobie Hoľqhlal_ó cfk^kĺkó j^gbqlh rkdcm bg sqnbg ldrh`bnu Ĩķc^e]ĴW^ eh ^RT]T]XP _^SĚP r !% I^÷ ^S_Xbh hr aĕr) ^QS^QXP _aİ_PS]T e oqunl ldrh`bh ^_aPe]Ĵ _^[^ýZh P r !& I^÷ ^RT]TZásoby hr hqloķjr m`rkdcti bdgn Ĩķc^e]ĴW^ ^QS^QXP ]XT aTĻ[]^d W^S]^c^d sa zostavuje Mbĕ^Ākľ elqlslpă) `bkfkv īĺqlskľ ?aXc^\ bP \dbİ _aTdZĻiPĀ bcPe \PYTcMleĝ^aľshv) wľsĻwhv závierka Zd Zd SĒd Zd Zc^aĴ\d bP i^bcPedYT Ĩķî snu`mhd hmudms`qhy` m bg c^e]Ļ iĻeXTaZP C^ i]P\T]Ļ ýT X]eT]Si^pqkķ fj^kfb qnychdknu cĨad W\^c]ĴW^ \PYTcZd \ĪýT Ĩķc^e]Ļ YT dbcP]^eT]Ĵ e r P e r ! ^Sb ! Uk`rsm hl`mhd u _^Se^Y]^\ Ĩķc^e- YTS]^cZP ehZ^]ĻePĀ ^S ! !" S^ ?÷ ?^SĚP r ?÷ ]P _aİb[dą]Ĵ Ĩķch ]İRceT _aT _^S]XZPcTĚ^e _aTSbcPedYT " ! !# P[T iXbcT]ð bZdc^ķ]ð bcPe ]ĻZ[PS^e P[TQ^ eð]^b^e bP ĨķcdYĨ X]a^iSXT[ \TSiX \PYTcZ^\ P iĻeĸiZP- \dbİ d_aPeXĀ ^ _aİ_PS]Ĵ _aİaPbcZh eT]cPaXiPķ]Ĵ a^iSXT[h _^SĚP r " ^Sb & \X 8ST ^ e[Pbc]ð iSa^Y ZahcXP \PYTcZd P ĨQhcZh cPZ PQh eðb[TS^Z X]eT]cPaXiĻI^÷ S^ ^QS^QXP iP Zc^aĴ bP X]eT]cPZc^að bP ehZPidYT ]P a ' Ĩķc^e]TY iĻ- RXT Q^[ ehZĻiP]ð Z " ! ! !" aXiĻRX^d ^eTadYT bcPe \PYTcZd iĻeĸiZ^e eXTaZh \P[TY P eTĚZTY Ĩķc^e]TY YTS]^cZh 5hiXRZĨ X]eT]cĨad y rna \ĪýT Ĩķc^eP a^iSXT[d \PYTcZd P iĻeĸiZ^e ^ZaT\ P ]P a !$ Ĩķc^e]TY iĻeXTaZh \XZa^ Ĩķ- ]Ļ YTS]^cZP ehZ^]ĻePĀ jdcxjnđudj P RWðQPYĨRXRW RT]]ðRW _P_XTa^e c^e]TY YTS]^cZh e _aXTQTWd Ĩķc^e]ĴW^ ^QS^QXP _aİZTSh bP ehZĻýT XRW ĨQhc^Z ]P P]P[h_PS]T u oqunl ldrh`bh m`rkdcti cXRZ^\ ĨķcT 2T]]Ĵ _P_XTaT e d\^bdgn snum gn nacnah` r " ^Sb Rjtsn m rs`u l`idsjt+ a^ePR^\ Z^]P]İ P PZ bP iPķ]T d\^# I^÷ _aXc^\ ltr oqdtj y`Ħ rs`u y u yjnu ` qnychdkt l`idsjt a^ePRXT Z^]P]XT y rna jt cĘt+ jt jsnq lt r` ynrs`- Q bRW^SZd _TĒPý]ðRW W^c^e^bcİ P RT` y u yjnu 'uk`rsm hl`mhd( utid snum y uhdqj`- 0Z bP UhiXRZĻ r` yhrĦtid hmudms qnt ]İ] Zc^að bP ĨķcdYT PZ^ _^WĚPSĻeZP X]eT]cĨaP iĻb^Q bP ehZ^]Ļ e \TbXPRX e^ķX W\^c]T i^S_^eTS]TY ^b^QT 8]eT]cĨaP \ĪýT QhĀ UhiXRZĻ P[TQ^ S^- YP]dĻa ! !# \dbİ bP iXbcT]ð bZdc^ķ]ð D\^a^ePRXT Z^]P]XT ehW[ĻbT]XT RT]Z[PS^eĻ bcPe iĻb^Q d_aPeXĀ ^ _aİaPbcZh P ĨQhcZh ]ĴW^ _P_XTaP iP ]T_[Pc]ð _aX bcaPcT ?aX \PYTcZd W\^c]TY _^ePWh bP bZdc^ķ- cPZ PQh eðb[TS^Z X]eT]cPaXiĻRXT Q^[ eh^SRdSiT]İ P[TQ^ i]XķT]İ S^ S^Qh Zð\ ]ð bcPe iXbĀdYT exyhbjnt hmudms qnt- ZĻiP]ð Z " ! ! !" bP d\^a^ePRXT ^QS^QXT ]TbZ^]ķİ P ]T?aX iĻeĸiZ^RW a^iSXT[T \PYTcZd P iĻ- ?^eX]]^bĀ ehZ^]PĀ X]eT]cPaXiĻRXd od- ehSPYĨ bP ]ĻWaPS]Ĵ RT]]Ĵ _P_XTaT eĸiZ^e P _aX cðRW SadW^RW \PYTcZd Ę` m bg oqnrsqhdcjnu u gnsnunrsh _aX Zc^aðRW ]T\^ý]^ ehZ^]PĀ UhiXRZĨ e TdaĻRW P[TQ^ e RdSiTY \T]T YT q`y Oqdaxsnj m`jtonu`m bg y rna X]eT]cĨad ]P_a _aX _^WĚPSĻeZPRW iĻ- iP Ĩķc^e]Ĵ ^QS^QXT P c^ Zd SĒd Zd Zc^ r ^Sb ! ?÷ eĸiZ^RW aTiTaeĻRW Pcł bP bZdc^ķ]ð aĴ\d bP i^bcPedYT Ĩķc^e]Ļ iĻeXTaZP bcPe iXbĀdYT cnjk`cnunt hmudms qnt ÷ķc^e]Ļ YTS]^cZP \ĪýT X]eT]cPaXiĻ- s PZ YT _aTdZĻiPcTĚ]Ĵ ýT S^ą[^ P PZ YT c^ \^ý]Ĵ _^dýİeP bP jnlah- RXd _^Z[PS]T ehZ^]PĀ _^ķPb Ĩķc^e]ĴZ RWhQ]Ĵ\d Ĩķc^eP]Xd _aX XRW ehm bh` UhiXRZTY P S^Z[PS^eTY X]eT]cĨah W^ ^QS^QXP ZTShZ^ĚeTZ _^SĚP be^YXRW bZ[PS]T]İ ĨķcdYT bP e _a^b_TRW ]P_a X]eT]cPaXiĻRXP 37< bP ehZ^]Ļ _^caXTQ Ĩķc^e Ĩķc^eTY bZd_X]h $ B_^caTUhiXRZ^d ^QW[XPSZ^d P S^Z[PS\X _aTQ^eP]Ĵ ]ĻZd_h P bZdc^ķ]ð ĨQhc^Z Hmudms`qhy` m l qnychdknl id dZPidYĨRX\X e[Pbc]İRce^ Z c^\dc^ \PiĻb^Q PZ YT _aTdZĻiPcTĚ]Ĵ ýT S^YTcZd • manko DN ]LVWHQê VNXWRþQê VWDY ą[^ Z RWhQ]Ĵ\d Ĩķc^eP]Xd _aX XRW je QLåãt DNR VWDY Y ~þWRYQtFWYH Exyhbj hmudms q` bP dbZdc^ķĒdYT ehbZ[PS]T]İ bP ĨķcdYT ]P ĀPaRWd D QHPRåQR KR SUHXNi]DĢ ~þWRY_^ķİcP]İ\ \TaP]İ\ eĻýT]İ\ cTRWĨķc^e Ĩķc^eTY bZd_X]h $ B_^caTQêP ]i]QDPRP ~þWRYQê GRNODG ]XRZð\ _aT_^ķc^\ _aX e^Ě]T d[^ýT]^\ Q^eP]Ĵ ]ĻZd_h* SUL SHĖDåQêFK SURVWULHGNRFK D FH- s PZ bP ]T_aTdZĻýT RWhQ]Ĵ Ĩķc^eP]XT \PcTaXĻ[h dW[XT _XTb^Z Za\Xe^ _aXQLQiFK VD R]QDþXMH DNR schodok, ķ^\ bP ehRWĻSiP i YTS]^cXTZ \]^ýbceP _aX ehbZ[PS]T]İ _aTQhc^Z bP ĨķcdYT _^dýXcðRW e Ĩķc^e]İRceT e bZ[PS^eTY £ oqdaxsnj PZ iXbcT]ð bZdc^ķ]ð bcPe e _a^b_TRW Ĩķcd %#' >bcPc]Ĵ eðYT ux PZ^ bcPe e Ĩķc^e]İRceT P ]T]^bh i W^b_^SĻabZTY ķX]]^bcX TeXST]RXX \^ý]^ W^ _aTdZĻiPĀ Ĩķc^e]ð\ ?^SĚP r ^Sb " ?÷ bP oqdaxsnj y Cnjk`cnu hmudms q` Í b_aĻe]^bĀ iĻi]P\^\ i^bcPcZd Ĩķcd bP ^eTadYT _a^bcaTS]İRrna uk`rsmdi u qnax eaĻcP]T ieXTaPc ce^\ Ĩķc^e]ðRW S^Z[PS^e Zc^aĴ W^ Hmudms`qhy` m qnychdk r` stid cn ĨķcdYT ]P _aİb[dą]Ĵ Ĩķch i\T]h bcPed snum gn nacnah`+ y` jsnq r` hm- e]Ĩca^^aVP]XiPķ]ðRW iĻb^Q ce^aXP >`SR[Sb W\dS\bO`WhĻQWS
4
InventarizodO\Ĵ ]PR]PWS
dane • účtovníctvo • odvody ®
AKTUÁLNE
OPATRENIE o postupoch ×éVQXCPKC X U×UVCXG 2· 2QFTQDPQUVK Q RQUVWRQEJ ×éVQXCPKC RTK QEGÿQXCPÊ FNJQFQDÆJQ PGJOQVPÆJQ OCLGVMW FNJQFQDÆJQ JOQVPÆJQ OCLGVMW C FNJQFQDÆJQ HKPCPéPÆJQ OCLGVMW '0( Ckgncna l`idsnj ` idgn sdbgmhbj ygncmnsdmhd nbdmdm nars`q u`bnt bdmnt+ qd kmnt gncmnsnt `kdan uk`rsm lh m jk`clh r` stid m` oq rkt m bg snbg l`idsjt'1( Ckgncna mdglnsm l`idsnj ` ckgncna glnsm l`idsnj mnun yhrsdm oqh hmudms`qhy bhh ` u snum bsud cnsdq`y mdy`bgxsdm nbdmdm qd kmnt gncmnsnt+ stid r` rn r uyģ` m l y ohrnl m` ds 273 Í U mnrx atc bhbg nacna ` shdsn r` qnyo ģ`i qnum`j l ro rnanl `jn cns bhd oncđ` ¢ 45 ncr-01- @j hcd n mdncohrnu`m ckgncna glnsm l`idsnj mnun yhrsdm oqh hmudms`qhy bhh nbdmdm qd kmnt gncmnsnt stid r` rn r uyģ` m l y ohrnl u oqnrodbg st 537 Í Nrs`sm u mnrx y gnronc qrjdi hmmnrsh'2( Nbdmdmhd idcmnskhu gn ckgncna gn mdglnsm gn l`idsjt ` ckgncna gn glnsm gn l`idsjt r` yu h n m jk`cx m` cnjnm dm sdbgmhbj ygncmnsdmhd+ `j m jk`cx u gqmd y` snum nacnahd r ux hd `jn rtl` tudcdm u nrnahsmnl oqdcohrd` sdbgmhbj ygncmnsdmhd id u snlsn snumnl nacna tudcdm cn t u`mh`- M jk`cx mdoqdux ti bd tudcdm rtlt r` l t snu`ģ `jn `( sdbgmhbj ygncmnsdmhd+ a( rkt ax+ `j hcd n ckgncna mdglnsm l`idsnj+ b( m jk`cx m` gnronc qrjt hmmnrģ+ `j hcd n ckgncna glnsm l`idsnj'3( @j r` sdbgmhbj ygncmnsdmhd oncđ` ylktux atcd ncohrnu`ģ u snum bsud m inlbt+ nbdmdmhd oncđ` ncrdjt 2 r` mdyu h'4( N squ`knl ym dm gncmnsx ckgncna gn mdglnsm gn l`idsjt ` ckgncna gn glnsm gn l`idsjt r` stid oqnrsqdcm bsunl ncohrnu+ `j mdicd n jnct'5( N ym dm gncmnsx ckgncna gn mdglnsm gn l`idsjt ` ckgncna gn glnsm gn l`idsjt r` stid jt cĘt+ jt jsnq lt r` ynrs`utid snum y uhdqj` oncđ` ¢ 07 m` snbg snudi rjtohmx /8 Í Noq`um onkn jx j ckgncna lt l`idsjt- Gncmns` ckgncna gn ehm`m m gn l`idsjt+ jsnq l r o h jx+ `j r md qn dm `kdan qn dm mh nt qnjnunt r`cyant `jn id nauxjk qnjnu r`cya`+ r` toq`u noq`umnt onkn jnt m` idi r `rm gncmnst'6( Ckgncna l`idsnj m`cnatcmts y ldmnt oncđ` ¢ 14 ncr- 0 o rl- d( cqtg gn anct y jnm` r` nbdm qd kmnt gncmnsnt ---
&71
ùķb]d\Ĵ aĪdhĂOÿ\]abW .+ Mob_vqlh j^qbofľir ^ qls^or) ^h p^ `ev_kb īĺqls^il mof gbel svphi^akbkij al pmlqob_v /+ Mob_vqlh wľpl_ si^pqkbg sóol_v) k^mo+ kbalhlkĺbkbg sóol_v) wfpqbkó mof fksbkq^ofwľ`ff 0+ Mob_vqlh wľpl_) ^h p^ kbmobrhľĀb `ev_kķ īĺqls^kfb mof svphi^akbkij
MD
D
112, 132
501,504
121
611
112,132, 12x
648
Oqdaxsnj ckgncna gn ncohrnu`m gn l`idsjt s bP ĨķcdYT _^SĚP r ! ^Sb ! ?÷ ?^SĚP c^Wc^ dbcP]^eT]XP S[W^S^Qð ]TW\^c]ð \PYTc^Z P 37< ]^e^iXbcT]ð _aX X]eT]cPaXiĻRXX P e Ĩķc^e]İRceT S^cTaPi ]TiPRWhcT]ð _aTQhc^Z ^RT]T]ð aTĻ[]^d W^S]^c^d ĨķcdYT bP b^ bĨeiĀPý]ð\ iĻ_Xb^\ ]P ĨķTc 273 Í U mnrx atc bhbg nacna ` cXTc^ bP a^i_ĨąĀPYĨ _^SĚP r $% ^Sb ! ?÷ PZ^ S^cĻRXT S^ eð]^b^e e^ eðąZT ^S_Xb^e i \PYTcZd ùķb]d\Ĵ aĪdhĂOÿ\]abW .+ Mob_vqlh aielal_ķel j^gbqhr lamfpls^kķel) k^mo+ mob_vqlh pqolg^ ^hl klslwfpqbkó s īĺqlskij`qsb alqbo^w kbw^`evqbkó l`bkbkó s obľikbg elaklqb /+ Wīĺqls^kfb elaklqv w^īĺqls^kbg k^ īĺqb 051 s ĺ^plsbg ^ sb`kbg pīsfpilpqf pl w^īĺqls^kijj lamfpls ^& wīĺqls^kfb lamfpls wl pqolg^ _& wīĺqls^kfb sóklpls sl sóĈhb lamfpls
MD
D
022
384
551 384
082 648
Oqdaxsnj mdncohrnu`m gn ckgncna gn l`idsjt s bP ĨķcdYT ]P ĀPaRWd Ĩķcd \PYTcZd P e _a^b_TRW Ĩķcd %#' >bcPc]Ĵ eð]^bh i W^b_^SĻabZTY ķX]]^bcX ùķb]d\Ĵ aĪdhĂOÿ\]abW .+ Mob_vqlh kblamfpls^kķel j^gbqhr) k^mo+ mob_vqlh mlwbjhr) ^hl klslwfpqbkó s īĺqlskij`qsb kbw^`evqbkó l`bkbkó s obľikbg elaklqb
MD
D
031
648
î snu`mhd l`mj` ?^SĚP _^bcd_^e Ĩķc^eP]XP \P]ZĻ bP ĨķcdYĨ ]P ]Pb[TSdYĨRXRW ]ĻZ[PS^eðRW Ĩķc^RW) £ ds 438 Í L`mj ` jncx ]P c^\c^ ĨķcT bP ĨķcdYĨ \P]ZĻ P ąZ^Sh ]P S[W^S^Q^\ \PYTcZd \P]Z^ ]P ]PZĨ_T]ðRW iĻb^QĻRW PZ^ PY ]P iĻb^QĻRW e[Pbc]TY eða^Qh Hbg m gq`c` r` stid m` ds 537 Í Nrs`sm u mnrx y gnronc qrjdi hmmnrsh+ £ ds 458 Í L`mj ` jncx m` ehm`m mnl l`idsjt ]P c^\c^ ĨķcT bP ĨķcdYĨ \P]ZĻ P ąZ^Sh ]P UX]P]ķ]^\ \PYTcZd Hbg m gq`c` r` stid m` sd 557 Í Nrs`sm ehm`m m u mnrx+ ùķb]d\Ĵ aĪdhĂOÿ\]abW .+ J^khl aielal_ķel j^gbqhr %AJ& ^& wlpq^qhlsľ `bk^ `eó_^gī`bel j^gbqhr b) vyradenie DM z evidencie v obstarávacej cene /+ J^khl kbalhlkĺbkķel AJ 0+ úĺqls^kfb j^kh^ k^ wľpl_ľ`e 1+ P`elalh mlhi^akfĺkbg elqlslpqf ^ `bkijk
MD
D
549 07x, 08x 549 549 335
07x, 08x 01x, 02x 04x īĺqv wľpl_ 211, 213
Hmf- Huds` Gtcdbnu
5
A
#
Koncoročné úpravy základu dane B_ėmtl ag bmq_fsh ag np hkw x nmblgi_lg_ _ x glch q_kmqr_rlch x pm`imtch gllmqrg nmbĐ_ ¡ 4 mbq, / _ 0 XBN qg nm qiml cl xb_ėmt_agcfm m`bm`g_ twqnmpg_b_h b_ėmt nmtgllmqĥ npmqrpcbl artmk b_ėmt fm npgxl_lg_ i b_lg x np hkmt dwxgai af mq ` rwn @, Nmtgllmqĥ twqnmpg_b_lg_ b_ėmtch nmtgllmqrg gk txlgi jcl t np n_bmaf sp cl af t ¡ 10 XBN* r,h, _i xb_lgrcĐl np hkw b_ėmtl i_ npcqg_fjg x imlmk sp cl t is _jc`m b_ėmtl i twi x_j b_ėmt qrp_rs,
Oqh tq dm y jk`ct c`md ' h`rsjnu - Z^]ĻePYĨ Ĩ_aPeh cðZPYĨRT bP _aXP\^ ]dcXP cTYc^ S^cĻRXT _aİY\d S^ iĻZ[PSd gn y jk`ct c`md( o`sq ldcyh jnmbn- eðąZh iSP]XcTĚ]ðRW _aİY\^e P SPĒ^eðRW SP]T P c^ _^bcd_]T e c^\ iSPĒ^ePR^\ qn m oq`ux eðSPeZ^e e _aİ_PS^RW ZTSh dbcP]^- ^QS^Qİ e Zc^a^\ YT S^cĻRXP ķTa_P]Ļ s Ĩ_aPeP _aXYPcðRW iSP]XcTĚ]ðRW _aİY- eT]XP I3? d_aPedYĨ ýT bP ]TiPWaĒd- E _aİ_PST ^S_Xb^eP]ĴW^ \PYTcZd YT c^ \^e P eh]P[^ýT]ðRW SPĒ^eðRW eð- YT S^ iSP]XcTĚ]ðRW _aİY\^e RT[Ļ eðąZP _^bcd_]T Z eðąZT d_[PcĒ^eP]ðRW ^S_XSPeZ^e ^ cXT iSP]XcTĚ]Ĵ _aİY\h P SP- _aXYPcĴW^ _aİY\d P[T ]P_a bP _^bcd_]T b^e e _aİ_PST S^cĻRXİ ]P _aTeĻSiZ^eĨ Ē^eĴ eðSPeZh Zc^aĴ e SP]^\ a^Zd a^i_ĨąĀP Z eh]P[^ýT]Xd eðSPeZ^e PZ^ YT aĴýXd YT c^ _^bcd_]T cPZ PZ^ bP ķTa_PYĨ ]Tebcd_dYĨ S^ iĻZ[PSd SP]T ehZ^- c^ ]P_a _aX S^cĻRXĻRW _^S_^aĻRW P _aİ- 8ST e iĻbPST ^ Ĩ_aPed ķPb^eĴW^ a^i[İ]ĻePYĨ bP \X\^ SPĒ^eĴW^ _aXi]P- b_TeZ^RW 0[TQ^ ]P^_PZ i]İýXP bP eh]P- ąT]XP iSP]T]XP _aİY\d e _a^b_TRW SP]XP ]P_a RTi Ĩķc^e]Ĵ diĻeXTaZ^eĴ [^ýT]Ĵ SPĒ^eĴ eðSPeZh ]PZ^ĚZ^ dbcP- Ē^e]İZP ]PZ^ĚZ^ ]T\dbİ iPWa]ĨĀ RT[ð ^_TaĻRXT PZ^ S^cĻRXT ^S_Xbh Pcł ]^eT]XP I3? d_aPedYĨ ýT ]XT YT \^ý]Ĵ _aİYT\ S^ iĻZ[PSd SP]T e iSPĒ^ePR^\ s Ĩ_aPeP iĻZ[PSd SP]T ķXPbcZ^eĴ- cPZðc^ eðSPe^Z iPWa]ĨĀ e _[]TY eðąZT S^ ^QS^Qİ ZTSh W^ S^bXPW^[ P[T Pý _^W^ iĻZ[PSd SP]T ^ _aX_^ķİcPcTĚ]Ĵ SPĒ^eðRW eðSPeZ^e cPZ PZ^ Q^[ eh]P[^- bcd_]T PZ^ W^ ķTa_Ļ P ^S_^ķİcPcTĚ]Ĵ _^[^ýZh Zc^aĴ bP ýT]ð P[T iPWa]XT bP _^bcd_]T _^ķPb da- ?aTb]TYąXT bP\^c]Ĵ Ĩķc^eP]XT S^cĻRXX ehZ^]PYĨ e iĻeXb[^bcX ^S b_[]T]XP ķT]ĴW^ ^QS^QXP PZ^ ]P_a _aX ^QbcPaP]İ YT deTST]Ĵ e r ' _^bcd_^e Ĩķc^eP]XP iĻZ^]^\ daķT]ðRW _^S\XT]^Z \PYTcZd ZST ^QbcPaĻePRXP RT]P bP iP- e bĨbcPeT 9÷ _aXķ^\ ^_PcaT]İ\ <5 ]P_a S^bXPW]dcXT iĻZ[PSd SP]T WaĒdYT S^ SPĒ^eðRW eðSPeZ^e _^bcd_- BA ķ <5 '#$ ! $ &# bP b ĨķX]e daķT]TY eðąZT _aT d_[Pc]T]XT RT- ]T _a^bcaTS]İRce^\ ^S_Xb^e ]^bĀ^d ^S ! % cT]c^ _^bcd_ i\T[ĴW^ SPĒ^eĴW^ ^S_Xbd e _aİ_PST E _aİ_PST SPĒ^e]İZP ĨķcdYĨRTW^ e bĨ- ]X[ =^eð b_Īb^Q Ĩķc^eP]XP e iĻbPST ^b^Q]ðRW \^c^a^eðRW e^iXSXT[ b^ bcPeT YTS]^SdRWĴW^ Ĩķc^e]İRceP bP ©Z^_İadYT _^bcd_ d_aPeT]ð _aĻeT _aT ebcd_]^d RT]^d #' Tda P eXPR cPZĴc^ Ĩ_aPeh ehZ^]PYĨ e aĻ\RX Ĩķc^e- SPĒ^eĴ ĨķT[h daķT]ð e r & I3? s d_[Pc]T]XT SPĒ^eðRW bcaĻc _^SĚP ]ðRW diĻeXTaZ^eðRW ^_TaĻRXİ e Ĩķc^e?aT ĨķT[h SP]T i _aİY\^e YT b_Īb^Q iPr " I3? Zc^aĴ bP ^S_^ķİcPePYĨ ^S ]ðRW Z]XWĻRW E _aİ_PST SPĒ^e]İZP WaĒ^eP]XP S^cĻRXİ d SPĒ^e]İZP Zc^að iĻZ[PSd SP]T ķXPbcZ^eĴW^ iĻZ[PSd Zc^að eTSXT SPĒ^eĨ TeXST]RXd c^ \ĪýT eTSXT YTS]^SdRWĴ Ĩķc^e]İRce^ P[TQ^ SP]T ehZ^]PĀ _aXP\^ e TeXST]RXX _aİY\^e eTSXT SPĒ^eĨ TeXST]RXd _^SĚP r % ^Sb s daķT]XT eðąZh bPSiQh SP]T _aT SPĒ P eðSPeZ^e _^SĚP r % ^Sb I3? I3? deTST]ð e r & ^Sb " _İb\ W i _aİY\^e e ]PSeĸi]^bcX ]P S^bXPWI3? ]dcXT iĻZ^]^\ daķT]TY eðąZh iSP- `( Cns bhd ?^SĚP c^Wc^ dbcP]^eT]XP bP S^cĻRXT Zc^]XcTĚ]ðRW _aİY\^e DbcP]^eT]XT r & ^Sb " _İb\ W I3? aĴ _aXY\T SPĒ^e]İZ ĨķcdYĨRX e bĨbcPeT aXTąX b_Īb^Q iPWa]dcXP S^cĻRXT S^ iĻ- YTS]^SdRWĴW^ Ĩķc^e]İRceP P[TQ^ Zc^að Uxaq`m oq`ux y jk`ct Z[PSd SP]T d SPĒ^e]İZP Zc^að ĨķcdYT eTSXT SPĒ^eĨ TeXST]RXd _^SĚP r % ^Sb c`md nuokxuĘti bd oqh`ln e bĨbcPeT 9÷ P[TQ^ eTSXT SPĒ^eĨ TeX I3? P Zc^aĴ ]T_^dýXYT ]P ĨWaPSd yc`mhsdđm oq ilx ST]RXd _^SĚP r % ^Sb I3? SPĒ^eðRW eðSPeZ^e e a^Zd e Zc^a^\ ` c`Ęnu u c`ujx oqdm `m cn sk`- Cð\c^ b_Īb^Q^\ _^bcd_dYT ZPýSð SP- \d Q^[X _^bZhc]dcĴ iPWa]Ĩ S^ iĻZ[PSd hu` c`Ęnu gn oqhym`mh` u ad mnl Ē^e]İZ Zc^að eTSXT 9÷ ]XT[T] SPĒ^e- SP]T Pý e c^\ iSPĒ^ePR^\ ^QS^Qİ ZTSh ]İZ UhiXRZĻ ^b^QP yc`Ęnu`bnl nacna SĪYST Z XRW _^dýXcXd ķTa_P]Xd P c^) ?aTS ehķİb[T]İ\ iĻZ[PSd SP]T SPĒ^e]İ- E _aİ_PST PZ SPĒ^e]İZ ]PS^QdS]T £ onrstomd un u jd ncohrnu l`idsZP S^bPWdYĨRTW^ _aİY\h i _^S]XZP]XP \PYTc^Z i S^cĻRXT P ĨķcdYT e bĨbcPeT 9÷ jt ]PS^QdS]dcĴW^ i cðRWc^ _a^P[TQ^ i X]TY bP\^bcPc]TY iĻa^QZ^eTY P[TQ^ eTSXT SPĒ^eĨ TeXST]RXd _^SĚP r % bcaXTSZ^e P[TQ^ e _^\Ta]TY ķPbcX i^S_^eTSPYĨRTY eðąZT _^dýXcTY S^ķX]]^bcX bP PZ^ _^b[TS]Ĵ ^_TaĻRXT eh- ^Sb I3? XST W[Pe]T ^ ^cĻiZd iPWa-
6
dane • účtovníctvo • odvody ®
AKTUÁLNE Np ij_b 1 cĻRXT _aİb_TeZd P _^S_^ah ]P ^Q- Np ij_b / bcPaP]XT ^S_Xb^eP]ĴW^ \PYTcZd B_ėmtl i rsh ag t q qr_tc hcblmbs- B_ėmtl imtg t pmis 0.01 `mj_ nmqiwr£ u nacna dqo`mh` cns bhd+ PZ af fm rmtl art_ npgh_j t pmis 0.00 lsr bmr ag_ l_ x_ _rgc nmblgi_lg_ cXTc^ _aİY\h ]TbĨeXbXP b eðSPeZ^\ bmr ags l_ m`qr_p_lgc nmĐlmfmqnmb p- &l_ `c l npct bximt t b_tiw' tm Ĩķc^eP]ð\ e iSPĒ^ePR^\ ^QS^Qİ qicfm qrpmh_ t qskc 6. ... csp, Qrpmh t ic 1 3.. csp, B_ėmtl i t pmis 0.01 e Zc^a^\ Q^[X _aXYPcĴ b_ėmtl i _h i ngj x_ 6. ... csp _jc _ rshc t q qr_tc hcblmbsaf fm rmt=P SadWĨ bcaP]d YT e dbcP]^eT]İ r ( t pmis 0.01, M`qr_p t_ag_ acl_ qrpmh_ l art_, T pmis 0.01 b_ėmtl i nms gj ^Sb ! _İb\ \ I3? daķT]Ĵ ýT SPĒ^- hc 6. ... csp _ bm`_ mbngqmt_lg_ hc 2 bmr ags tm t ic 0 1.. csp, Xtw l _qĥ eð\X eðSPeZP\X bĨ eðSPeZh ]P Zc^- pmiw, Qrpmh x_p_bgj bm k_hcris t h_ls - bmr agc nj lshc nms gĥ t pmis 0.02, aðRW ĨWaPSd Q^[X _^bZhc]dcĴ S^cĻRXT pg 0.01 &k_j l pmi l_ acj pm l mbngq T _ich t ic x_fplgc npgh_r bmr ags _^bZhc]dcĴ i _a^bcaXTSZ^e ącĻc]TW^ Ì /0 kcqg_amt* nm _q irmp af tw t_j t pmis 0.01 bm x ij_bs b_lc= a^i_^ķcd a^i_^ķc^e ^QRİ a^i_^ķc^e k_hcrmi _h t nptmk pmis mbngqmt_lg_', C`Ęnum j sti bh u r rs`ud idcmnctehąąİRW ĨiT\]ðRW RT[Z^e ącĻc]hRW Npg pmtlmkcplmk qn qm`c mbngqmt_lg_ bg gn snum bsu`+ jsnq onrjxsmts U^]S^e P =Ļa^S]ĴW^ ĨaPSd _aĻRT iP- &¡ 05 XBN' `sbc bmr ag_ x_fplmt_l cns bht bdk mdont hk m` gq`ct u c`ujnu u qnjt 1/12 cn y jk`ct c`md y` qnj Wa]^eP]Ĵ S^ _aİY\^e bm x ij_bs b_lc l_qjcbmtlc8 1/12 y`gqmhd cns bht kdm un u jd idi dqo`mh` u qnjt 1/12+ s-i- rtlt 1 2// @]Y Dò^]ķSb ROĔ]dĴV] ]R^Wac 2OĔ]dò ]R^Wa >`IJXS[ hOV`Ĕ]dO\ò R] hĻYZORc RO\S dtq- Cno`c m` c`Ę u qnjt 1/12 id 2022 0 0 mdtsq kmx- Yux m `rģ cns bhd c`Ęnu2023 5- --- 7 1 20 000 20 000 m j y`gqmhd cn y jk`ct c`md u qnjt idi 2024 5- --- 7 1 20 000 20 000 dqo`mh` 'qnj 1/13(2025 5- --- 7 1 20 000 20 000 2026 5- --- 7 1 20 000 20 000 %rsbabkķ mi^qij sqbav) ^h a^ĕlskijh mlĺ^p olhls /-/0 ^Ā /-/3 rmi^qĕls^kfb lamfpls kbmoborĈij&
Np ij_b 2 gtlmqrl i_ bmqr_j_ x p_bs np ac bmr ags l_ afp lcl bgcjės &l_ npct bximt cjw', Bmr ag_ hch `mj_ 3^cĻRXT Zc^aĴ _aİY\T SPĒ^e]İZ Ĩķ- Qn m ncohr oqh qnumnldqmnl ncoh- npgn q_l l_ cr t pmis 0.01 tm t ic cdYĨRX e bĨbcPeT YTS]^SdRWĴW^ Ĩķc^e- rnu`m atcd oqdsn 0/ /// dtq '3/ /// 7 ... csp, _qĥ x bmr agc tm t ic 3... ]İRceP P Zc^aĴ ]T_^dýXYT ]P ĨWaPSd dtq9 3(+ s-i- on `r cnax ncohrnu`mh` csp nms gj_ flcý t nptmk pmis nmbSPĒ^eðRW eðSPeZ^e e a^Zd e Zc^a^\ c`Ęnum j y`gqmtid cn y jk`ct c`md lgi_lg_ &t pmis 0.01' _ qsk_ 3 ... \d Q^[X _^bZhc]dcĴ bP iPWa]Ĩ S^ qn md rtlt un u jd 0/ /// dtq 's-i- csp `mj_ nmjm ims xtw sh ams x ij_b iĻZ[PSd SP]T Pý e c^\ iSPĒ^ePR^\ rtlt ynconudc`i bt qn m lt ncoh- b_lc x_ pmi 0.01* l_imĐim b_ėmtl ^QS^Qİ ZTSh SĪYST Z XRW _^dýXcXd rt glnsm gn l`idsjt+ jsnq y cns bhd i_ t pmis 0.01 snj_rėmt_j_ qisrm l ķTa_P]Xd DeTST]Ĵ _[Pcİ PY ecTSh PZ nars`q`k(- U s`jnlsn y`gqmnu`m cn- npcsi x_rcĐl t b_tiw, T pmis 0.02 cT]c^ SPĒ^e]İZ e iSPĒ^ePR^\ ^QS^- s bhd cn y jk`ct c`md c`Ęnum j on- gtlmqrl i_ xps gj_ gtlmqĥ xm xbp_Qİ e Zc^a^\ SĪYST Z _^dýXcXd cðRWc^ jq` tid on `r cnax ncohrnu`mh`+ ` sn tmrl af b tmbmt, Mqr_j hch t _i lc_a^bcaXTSZ^e i\T]İ b_Īb^Q d_[PcĒ^- `i usdcx+ `j ax u m`rkdcti bnl yc`- nms gr np qnctmi tm t ic 2 ... csp* eP]XP eðSPeZ^e ]P b_Īb^Q _^SĚP r % Ęnu`bnl 'yc`Ęnu`b bg nacnah`bg( npg mk r rm qsks l_ p_b np ac lcbm^Sb I3? c Y PZ e a^Zd ķTa_P]XP nacna m`oq- flcý t xb_ėmt_amk m`- ij_bmt_j_ _ nmbĐ_ xkjstw nmbn q_lch S^cĻRXT d_[Pc]İ cie _PdąĻ[]T eðSPeZh bm` pmis 0.02 xkclgj qn qm` snj_r- q p_bmk np ac lgc hc nmtgll tp rgĥ ėmt_lg_ t b_timt m` ro rna oncđ` ¢ 5 lcnms gr _qĥ np qnctis x b tmbs* c ncr- 0/ YCO+ s-i- `i u snl yc`Ęnu`bnl gtlmqĥ ksqcj_ siml gĥ xm xbp_tmrl af Np ij_b 0 B_ėmtl i rsh ag t q qr_tc hcblmbs- nacna + u jsnqnl tok`sm syu- o`t kmd b tmbmt, Hc lcnms gr _qĥ np qnctis tm t ic 2 ... csp nmjm ims xtw sh af fm rmtl art_ x qi_j t pmis 0.01 u c`ujx- ams x ij_b b_lc x_ pmi 0.02* _jc`m hc xm r rlcfm pmxnm rs bmr ags l_ m`qr_p_lgc qrpmh_ tm t ic 2. ... csp* ?^bcd_ iPWa]^eP]XP S^cĻRXİ S^ iĻZ[P- rm lcxb_lgrcĐl np hck= ?i hc nmjm ims irmp _h t pmis npgh_rg_ bmr agc i ngj x_ Sd SP]T Zc^að YT d_aPeT]ð e r & ^Sb xtw sh ams x ij_b b_lc t pmis 0.02* " _İb\ W I3? YT \^ý]Ĵ d_[Pc]XĀ [T] k c qg gtlmqrl i_ snj_rlgĥ n_s jlc 2. ... csp, T pmis 0.01* t irmpmk bmr ags npgh_j* e cPZ^\ _aİ_PST PZ S^cĻRXP Q^[X _^- t b_tiw tm t ic 4. # x fpls np hkmt rmt_j t q qr_tc hcblmbsaf fm rmt- bZhc]dcĴ ]P ĨWaPSd eðSPeZ^e 0Z Qh x_ pmi 0.02= Gl xb_lgrcĐl np hck l art_* r,h, npg x_fplmt_l bmr agc bm eąPZ deTST]Ĵ _aİY\h ]TQ^[X eXPiP]Ĵ ]P t pmis 0.02 lck_j_, x ij_bs b_lc nmqrsnmt_j nmbĐ_ ¡ /5 eðSPeZh _aİYT\Rd iPWa]d[X Qh bP e _[- Ro rna oq`ux y jk`ct c`md t c`Ęnumbq, 1 n qk, f' XBN, Tmxgbjm* irmp ]TY eðąZT S^ iĻZ[PSd SP]T e c^\ iSP- m j` sti bdgn u r rs`ud idcmnctbg gn m`qr_p_j* hc x_p_bcl bm /, mbngqmtch Ē^ePR^\ ^QS^Qİ e Zc^a^\ XRW SPĒ^e- snum bsu`+ jsnq rjnm oncmhj`mhd+ id qisnglw* ibc bm`_ mbngqmt_lg_ npcb- ]İZ _aXYP[ ]P_a S^cĻRXT ]P cie Q^]Xcd trs`mnudm u ¢ 06 ncr- 7 o rl- `( YCO- @i jdþ y bhsnu`m gn trs`mnudmh` oqh`_ĪSh qr_tshc 2 pmiw,
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7
A