{"id":181,"date":"2015-10-21T14:39:34","date_gmt":"2015-10-21T12:39:34","guid":{"rendered":"http:\/\/www.hanaconsult.sk\/hana\/?p=181"},"modified":"2015-10-21T14:39:34","modified_gmt":"2015-10-21T12:39:34","slug":"mikro-uctovna-jednotka","status":"publish","type":"post","link":"http:\/\/www.hanaconsult.sk\/hana\/mikro-uctovna-jednotka\/","title":{"rendered":"Mikro \u00fa\u010dtovn\u00e1 jednotka"},"content":{"rendered":"<p><strong>MIKRO \u00da\u010cTOVN\u00c1 JEDNOTKA \u2013 \u00fa\u010dtovn\u00e1 z\u00e1vierka 2015<\/strong><\/p>\n<p><strong>(Opatrenie \u010d.MF\/15464\/2013-74 v\u00a0znen\u00ed \u010d.MF\/18008\/2014-74)<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p>Ministerstvo financi\u00ed SR vydalo Opatrenie \u010d.MF\/15464\/2013-74, ktor\u00fdm sa ustanovuj\u00fa podrobnosti o\u00a0usporiadan\u00ed, ozna\u010dovan\u00ed a\u00a0obsahovom vymedzen\u00ed polo\u017eiek individu\u00e1lnej \u00fa\u010dtovnej z\u00e1vierky a\u00a0rozsahu \u00fadajov ur\u010den\u00fdch z\u00a0individu\u00e1lnej \u00fa\u010dtovnej z\u00e1vierky na zverejnenie pre mikro \u00fa\u010dtovn\u00e9 jednotky (FS \u010d.12\/2013) v\u00a0znen\u00ed Opatrenia \u010d.MF\/18008\/2014-74 (FS \u010d.10\/2014). \u010ealej uv\u00e1dzame vybran\u00e9 inform\u00e1cie k\u00a0tejto t\u00e9me pod\u013ea pr\u00e1vneho stavu 2015 (po FS \u010d.6\/2015 vr\u00e1tane); v\u00a0praxi je potrebn\u00e9 pou\u017e\u00edva\u0165 \u00fapln\u00e9 znenie tohto \u00fa\u010dtovn\u00e9ho predpisu.<\/p>\n<ul>\n<li>\u00da\u010dtovn\u00e1 z\u00e1vierka <u>mikro \u00fa\u010dtovnej jednotky<\/u> sa \u0161tandardne sklad\u00e1 z\u00a0troch s\u00fa\u010dast\u00ed \u2013 s\u00favaha (2 strany), v\u00fdkaz ziskov a\u00a0str\u00e1t (2 strany) a\u00a0pozn\u00e1mky (3 strany); teda hlavn\u00fdm pr\u00ednosom administrat\u00edvneho zjednodu\u0161enia je <u>z\u00fa\u017eenie rozsahu \u00fa\u010dtovnej z\u00e1vierky<\/u> (<strong> 1\/2<\/strong>).<\/li>\n<li>Cel\u00e1 \u00fa\u010dtovn\u00e1 z\u00e1vierka sa zverej\u0148uje <u>v\u00a0registri \u00fa\u010dtovn\u00fdch z\u00e1vierok<\/u>, pri\u010dom na in\u00e9 \u00fa\u010dely sa m\u00f4\u017ee pou\u017ei\u0165 aj in\u00e9 grafick\u00e9 usporiadanie s\u00favahy a v\u00fdkazu ziskov a\u00a0str\u00e1t pri dodr\u017ean\u00ed obsahov\u00e9ho vymedzenia, napr. exel tabu\u013eky (<strong> 1\/3<\/strong>).<\/li>\n<li>Obsahov\u00e9 vymedzenie polo\u017eiek <u>s\u00favahy a\u00a0v\u00fdkazu ziskov a str\u00e1t<\/u> tvoria zostatky jednotliv\u00fdch s\u00favahov\u00fdch \u00fa\u010dtov a\u00a0v\u00fdsledkov\u00fdch \u00fa\u010dtov pod\u013ea vlastn\u00e9ho vytvoren\u00e9ho <u>\u00fa\u010dtov\u00e9ho rozvrhu<\/u> \u00fa\u010dtovnou jednotkou, ktor\u00fd nadv\u00e4zuje na v\u0161eobecne z\u00e1v\u00e4zn\u00fa r\u00e1mcov\u00fa \u00fa\u010dtov\u00fa osnovu (<strong> 2\/1, \u00a7 3\/1<\/strong>).<\/li>\n<li>V\u00a0s\u00favahe <u>na strane akt\u00edv<\/u> sa za be\u017en\u00e9 \u00fa\u010dtovn\u00e9 obdobie aj za predch\u00e1dzaj\u00face \u00fa\u010dtovn\u00e9 obdobie v\u00f4bec samostatne nevykazuj\u00fa sumy brutto a\u00a0korekcia, ale priamo sa vykazuje <u>len suma netto akt\u00edv<\/u> &#8211; teda brutto akt\u00edva zn\u00ed\u017een\u00e9 o\u00a0opr\u00e1vky a\u00a0opravn\u00e9 polo\u017eky (<strong> 2\/2,3<\/strong>).<\/li>\n<li>Kone\u010dn\u00e9 zostatky tzv. \u201eobojak\u00fdch \u00fa\u010dtov\u201c <u>poh\u013ead\u00e1vok alebo\u00a0z\u00e1v\u00e4zkov<\/u> (\u00fa\u010dty 316, 336, 341, 342, 343, 345, 346 a 347), kde sa \u00fa\u010dtuje aj poh\u013ead\u00e1vka aj z\u00e1v\u00e4zok \u2013 sa v\u00a0s\u00favahe vyk\u00e1\u017eu pod\u013ea syntetick\u00e9ho zostatku pr\u00edslu\u0161n\u00e9ho \u00fa\u010dtu v\u00a0akt\u00edvach alebo v\u00a0pas\u00edvach (<strong> 2\/4<\/strong>).<\/li>\n<li>Poh\u013ead\u00e1vky a\u00a0z\u00e1v\u00e4zky sa v\u00a0s\u00favahe vykazuj\u00fa ako dlhodob\u00e9 alebo kr\u00e1tkodob\u00e9 pod\u013ea <u>zostatkovej doby ich dohodnutej splatnosti<\/u> k\u00a0z\u00e1vierkov\u00e9mu d\u0148u. \u010cas\u0165 dlhodob\u00e9ho z\u00e1v\u00e4zku a\u00a0\u010das\u0165 dlhodobej poh\u013ead\u00e1vky, ktor\u00fdch splatnos\u0165 nie je dlh\u0161ia ako jeden rok od z\u00e1vierkov\u00e9ho d\u0148a \u2013 sa vykazuje v\u00a0s\u00favahe ako <u>kr\u00e1tkodob\u00fd z\u00e1v\u00e4zok alebo kr\u00e1tkodob\u00e1 poh\u013ead\u00e1vka<\/u>, napr\u00edklad najbli\u017e\u0161ie spl\u00e1tky l\u00edzingu alebo \u00faveru v\u00a0\u010dasovom horizonte do jedn\u00e9ho roka po z\u00e1vierkovom dni (<strong> 2\/5<\/strong>).<\/li>\n<li>Po vyplnen\u00ed v\u00fdkazu s\u00favaha, sa suma akt\u00edv mus\u00ed rovna\u0165 sume pas\u00edv (tzv. <u>kontroln\u00e1 v\u00e4zba I<\/u>). \u010c\u00edseln\u00e9 \u00fadaje v\u00a0celej \u00fa\u010dtovnej z\u00e1vierke sa vykazuj\u00fa v\u00a0cel\u00fdch eur\u00e1ch (<strong> 2\/6<\/strong>).<\/li>\n<li>Po vyplnen\u00ed s\u00favahy a\u00a0v\u00fdkazu ziskov a\u00a0str\u00e1t sa suma v\u00fdsledku hospod\u00e1renia po zdanen\u00ed zo s\u00favahy, mus\u00ed rovna\u0165 sume v\u00fdsledku hospod\u00e1renia po zdanen\u00ed z\u00a0v\u00fdkazu ziskov a\u00a0str\u00e1t (tzv. <u>kontroln\u00e1 v\u00e4zba II<\/u>) (<strong> 3\/3<\/strong>). Vzory \u00fa\u010dtovn\u00fdch v\u00fdkazov s\u00fa vo FS \u010d.10\/2014.<\/li>\n<li>Mikro \u00fa\u010dtovn\u00e1 jednotka vykazuje v\u00fdsledok hospod\u00e1renia z\u00a0hospod\u00e1rskej \u010dinnosti a\u00a0v\u00fdsledok hospod\u00e1renia z\u00a0finan\u010dnej \u010dinnosti \u2013 teda <u>mimoriadna \u010dinnos\u0165 sa ne\u00fa\u010dtuje ani nevykazuje<\/u> (<strong> 3\/1<\/strong>).<\/li>\n<li><u>Vysvetlivka k\u00a0v\u00fdkazom<\/u>: P\u00edsmeno \u201eX\u201c v\u00a0ozna\u010den\u00ed \u00fa\u010dtu uveden\u00e9ho v\u00a0s\u00favahe vyjadruje \u00fa\u010det dobrovo\u013ene vytvoren\u00fd nad r\u00e1mec v\u0161eobecne z\u00e1v\u00e4znej r\u00e1mcovej \u00fa\u010dtovej osnovy tak, ako to umo\u017e\u0148uje \u00a7 3 postupov \u00fa\u010dtovania.<\/li>\n<li><u>Vysvetlivka k\u00a0v\u00fdkazom:<\/u> P\u00edsmeno \u201eA\u201c za \u010d\u00edslom \u00fa\u010dtu sa uv\u00e1dza pri ozna\u010dovan\u00ed analytick\u00e9ho \u00fa\u010dtu. \u00dadaje, ktor\u00fdmi s\u00fa telef\u00f3nne \u010d\u00edslo, faxov\u00e9 \u010d\u00edslo a\u00a0e-mailov\u00e1 adresa \u2013 s\u00fa dobrovo\u013ene vypl\u0148ovan\u00fdmi \u00fadajmi.<\/li>\n<li>Obsahov\u00e1 n\u00e1pl\u0148 <u>pozn\u00e1mok<\/u> pozost\u00e1va z\u00a0popisn\u00fdch inform\u00e1ci\u00ed a\u00a0\u010d\u00edseln\u00fdch \u00fadajov (pozn\u00e1mky neobsahuj\u00fa povinn\u00e9 tabu\u013eky, je v\u0161ak mo\u017en\u00e9 ich dobrovo\u013ene pou\u017ei\u0165). \u00dadaje v\u00a0pozn\u00e1mkach sa vykazuj\u00fa len za be\u017en\u00e9 \u00fa\u010dtovn\u00e9 obdobie (<strong> 4\/2,3<\/strong>).<\/li>\n<li>V\u00a0pozn\u00e1mkach sa uv\u00e1dza aj inform\u00e1cia, \u010di \u00fa\u010dtovn\u00e1 z\u00e1vierka je zostaven\u00e1 za splnenia predpokladu, \u017ee \u00fa\u010dtovn\u00e1 jednotka bude <u>nepretr\u017eite pokra\u010dova\u0165<\/u> vo svojej \u010dinnosti.<\/li>\n<li>V\u00a0pozn\u00e1mkach sa uv\u00e1dzaj\u00fa aj inform\u00e1cie \u2013 <u>o\u00a0oce\u0148ovan\u00ed jednotliv\u00fdch polo\u017eiek majetku a\u00a0z\u00e1v\u00e4zkov<\/u> v\u00a0nadv\u00e4znosti na ustanovenia \u00a7 25 z\u00e1kona o\u00a0\u00fa\u010dtovn\u00edctve \u2013 napr. obstar\u00e1vacia cena, menovit\u00e1 hodnota, vlastn\u00e9 n\u00e1klady, reproduk\u010dn\u00e1 obstar\u00e1vacia cena, re\u00e1lna hodnota.<\/li>\n<li>V\u00a0pozn\u00e1mkach sa uv\u00e1dza aj \u2013 <u>odpisov\u00fd pl\u00e1n<\/u> pre jednotliv\u00e9 druhy dlhodob\u00e9ho hmotn\u00e9ho majetku a\u00a0dlhodob\u00e9ho nehmotn\u00e9ho majetku, pri\u010dom sa uv\u00e1dza doba odpisovania, pou\u017eit\u00e9 sadzby odpisov a\u00a0odpisov\u00e9 met\u00f3dy pri ur\u010den\u00ed odpisov (rovnomern\u00e1 met\u00f3da alebo zr\u00fdchlen\u00e1 met\u00f3da).<\/li>\n<li>V\u00a0pozn\u00e1mkach sa uv\u00e1dzaj\u00fa aj inform\u00e1cie \u2013 <u>o\u00a0oprav\u00e1ch v\u00fdznamn\u00fdch ch\u00fdb minul\u00fdch \u00fa\u010dtovn\u00fdch obdob\u00ed<\/u> v\u00a0be\u017enom \u00fa\u010dtovnom obdob\u00ed s\u00a0uveden\u00edm ich vplyvu na v\u00fdsledok hospod\u00e1renia minul\u00fdch rokov (teda vplyv na vlastn\u00e9 imanie).<\/li>\n<li>V\u00a0pozn\u00e1mkach sa uv\u00e1dzaj\u00fa aj inform\u00e1cie \u2013 <u>o\u00a0plnen\u00ed v\u00a0prospech \u010dlenov org\u00e1nov<\/u> \u00fa\u010dtovnej jednotky (konate\u013e, predstavenstvo, dozorn\u00e1 rada), napr. poskytnut\u00e9 p\u00f4\u017ei\u010dky a\u00a0v\u00fd\u0161ka ich \u00farokov, poskytnut\u00e9 z\u00e1ruky alebo nepe\u0148a\u017en\u00e9 benefity.<\/li>\n<li>V\u00a0pozn\u00e1mkach sa uv\u00e1dzaj\u00fa aj inform\u00e1cie \u2013 <u>o\u00a0podmienen\u00fdch z\u00e1v\u00e4zkoch<\/u>, o\u00a0ktor\u00fdch sa zatia\u013e v\u00a0hlavnej knihe ne\u00fa\u010dtuje, lebo na ich vznik mus\u00ed by\u0165 splnen\u00e1 ur\u010dit\u00e1 neist\u00e1 sp\u00fa\u0161\u0165acia podmienka (napr\u00edklad ru\u010denie za in\u00fa osobu alebo prebiehaj\u00faci spor na s\u00fade s\u00a0neist\u00fdm v\u00fdsledkom alebo povinnos\u0165 vypl\u00fdvaj\u00faca z\u00a0nedodr\u017eania z\u00e1kona v\u00a0d\u00f4sledku externej kontroly).<\/li>\n<li>V\u00a0pozn\u00e1mkach sa uv\u00e1dzaj\u00fa aj inform\u00e1cie \u2013 o\u00a0n\u00e1kladoch a\u00a0v\u00fdnosoch, ktor\u00e9 maj\u00fa <u>v\u00fdnimo\u010dn\u00fd rozsah alebo v\u00fdskyt<\/u>, napr\u00edklad v\u00fdnosy z\u00a0predaja podniku alebo \u0161kody z\u00a0d\u00f4vodu \u017eivelnej pohromy.<\/li>\n<li>V\u00a0praxi odpor\u00fa\u010dame d\u00f4sledne dodr\u017ea\u0165 povinn\u00fa <u>obsahov\u00fa n\u00e1pl\u0148 pozn\u00e1mok<\/u> a tam, kde \u00fa\u010dtovn\u00e1 jednotka nem\u00e1 vecn\u00fa n\u00e1pl\u0148 uvies\u0165 napr. \u201ebez n\u00e1plne\u201c, lebo vo v\u0161eobecnosti plat\u00ed, \u017ee aj negat\u00edvne uistenie m\u00e1 vy\u0161\u0161iu vypovedaciu schopnos\u0165 ako \u017eiadna inform\u00e1cia.<\/li>\n<li>\u00da\u010dtovn\u00e1 jednotka m\u00f4\u017ee v pozn\u00e1mkach dobrovo\u013ene uv\u00e1dza\u0165 aj <u>inform\u00e1cie nad r\u00e1mec<\/u> povinnej obsahovej n\u00e1plne (<strong> 4\/2<\/strong>). Odpor\u00fa\u010dame dobrovo\u013ene uvies\u0165 inform\u00e1cie o\u00a0individu\u00e1lne \u00fa\u010dtovnej politike upravenej intern\u00fdmi \u00fa\u010dtovn\u00fdmi smernicami, napr. \u010di \u00fa\u010dtovn\u00e1 jednotka pou\u017e\u00edva kateg\u00f3riu drobn\u00e9ho majetku.<\/li>\n<li>Pri zostavovan\u00ed prvej \u00fa\u010dtovnej z\u00e1vierky v\u00a0tejto \u00fa\u010dtovnej metodike mikro \u00fa\u010dtovnej jednotky sa <u>zostatky \u00fa\u010dtov preradia<\/u> pod\u013ea obsahu v\u00fdkazov mikro \u00fa\u010dtovnej jednotky (<strong> 5\/3<\/strong>).<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>MIKRO \u00da\u010cTOVN\u00c1 JEDNOTKA \u2013 \u00fa\u010dtovn\u00e1 z\u00e1vierka 2015 (Opatrenie \u010d.MF\/15464\/2013-74 v\u00a0znen\u00ed \u010d.MF\/18008\/2014-74) \u00a0 Ministerstvo financi\u00ed SR vydalo Opatrenie \u010d.MF\/15464\/2013-74, ktor\u00fdm sa ustanovuj\u00fa podrobnosti o\u00a0usporiadan\u00ed, ozna\u010dovan\u00ed a\u00a0obsahovom vymedzen\u00ed polo\u017eiek individu\u00e1lnej \u00fa\u010dtovnej z\u00e1vierky a\u00a0rozsahu \u00fadajov ur\u010den\u00fdch z\u00a0individu\u00e1lnej \u00fa\u010dtovnej z\u00e1vierky na zverejnenie pre mikro \u00fa\u010dtovn\u00e9 jednotky (FS \u010d.12\/2013) v\u00a0znen\u00ed Opatrenia \u010d.MF\/18008\/2014-74 (FS \u010d.10\/2014). \u010ealej uv\u00e1dzame vybran\u00e9 inform\u00e1cie k\u00a0tejto t\u00e9me [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_themeisle_gutenberg_block_has_review":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-181","post","type-post","status-publish","format-standard","hentry","category-aktuality"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Mikro \u00fa\u010dtovn\u00e1 jednotka -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/www.hanaconsult.sk\/hana\/mikro-uctovna-jednotka\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mikro \u00fa\u010dtovn\u00e1 jednotka -\" \/>\n<meta property=\"og:description\" content=\"MIKRO \u00da\u010cTOVN\u00c1 JEDNOTKA \u2013 \u00fa\u010dtovn\u00e1 z\u00e1vierka 2015 (Opatrenie \u010d.MF\/15464\/2013-74 v\u00a0znen\u00ed \u010d.MF\/18008\/2014-74) \u00a0 Ministerstvo financi\u00ed SR vydalo Opatrenie \u010d.MF\/15464\/2013-74, ktor\u00fdm sa ustanovuj\u00fa podrobnosti o\u00a0usporiadan\u00ed, ozna\u010dovan\u00ed a\u00a0obsahovom vymedzen\u00ed polo\u017eiek individu\u00e1lnej \u00fa\u010dtovnej z\u00e1vierky a\u00a0rozsahu \u00fadajov ur\u010den\u00fdch z\u00a0individu\u00e1lnej \u00fa\u010dtovnej z\u00e1vierky na zverejnenie pre mikro \u00fa\u010dtovn\u00e9 jednotky (FS \u010d.12\/2013) v\u00a0znen\u00ed Opatrenia \u010d.MF\/18008\/2014-74 (FS \u010d.10\/2014). \u010ealej uv\u00e1dzame vybran\u00e9 inform\u00e1cie k\u00a0tejto t\u00e9me [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"http:\/\/www.hanaconsult.sk\/hana\/mikro-uctovna-jednotka\/\" \/>\n<meta property=\"article:published_time\" content=\"2015-10-21T12:39:34+00:00\" \/>\n<meta name=\"author\" content=\"Mgr. 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