{"id":218,"date":"2016-01-27T16:04:43","date_gmt":"2016-01-27T14:04:43","guid":{"rendered":"http:\/\/www.hanaconsult.sk\/hana\/?p=218"},"modified":"2016-01-27T16:04:43","modified_gmt":"2016-01-27T14:04:43","slug":"zmeny-v-uctoch-v-roku-2016","status":"publish","type":"post","link":"http:\/\/www.hanaconsult.sk\/hana\/zmeny-v-uctoch-v-roku-2016\/","title":{"rendered":"Zmeny v \u00fa\u010dtoch v roku 2016."},"content":{"rendered":"<p>Opatrenie Ministerstva financi\u00ed Slovenskej republiky \u010d. 23054\/2002-92, 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 bolo posledn\u00fd kr\u00e1t novelizovan\u00e9 opatren\u00edm zo d\u0148a 2. decembra 2015 \u010d. MF\/19930\/2015-74.<\/p>\n<p><u>Prijat\u00fdm opatren\u00edm boli v\u00fdznamne zmenen\u00e9 nasledovn\u00e9 ustanovenia:<\/u><\/p>\n<ul>\n<li>14 sa ustanovuj\u00fa nov\u00e9 odseky 22 a\u00a023, ktor\u00e9 stanovuj\u00fa podrobnosti k\u00a0\u00fa\u010dtu 062 \u2013 Podielov\u00e9 cenn\u00e9 papiere a\u00a0podiely v\u00a0spolo\u010dnosti alebo v\u00a0dru\u017estve a\u00a0k\u00a0\u00fa\u010dtu 066 \u2013 P\u00f4\u017ei\u010dky prepojen\u00fdm \u00fa\u010dtovn\u00fdm jednotk\u00e1m a\u00a0\u00fa\u010dtovn\u00fdch jednotk\u00e1m v\u00a0r\u00e1mci podielovej \u00fa\u010dasti<\/li>\n<\/ul>\n<p><strong>Podielov\u00e9 cenn\u00e9 papiere obstaran\u00e9 odplatne, k\u00fapou:<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"56\"><\/td>\n<td width=\"422\">Obstar\u00e1vacia cena akci\u00ed<\/td>\n<td width=\"63\">043<\/td>\n<td width=\"62\">325<\/td>\n<\/tr>\n<tr>\n<td width=\"56\"><\/td>\n<td width=\"422\">N\u00e1klady s\u00favisiace s obstaran\u00edm akci\u00ed<\/td>\n<td width=\"63\">043<\/td>\n<td width=\"62\">325<\/td>\n<\/tr>\n<tr>\n<td width=\"56\"><\/td>\n<td width=\"422\">Zaradenie akci\u00ed do DFM v listinnej podobe alebo zaknihovanej podobe<\/td>\n<td width=\"63\">062<\/td>\n<td width=\"62\">043<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Zn\u00ed\u017eenie hodnoty podielov\u00fdch cenn\u00fdch papierov u akcion\u00e1ra:<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"56\"><\/td>\n<td width=\"425\">Zn\u00ed\u017eenie po\u010dtu akci\u00ed v obehu<\/td>\n<td width=\"66\">568<\/td>\n<td width=\"56\">062<\/td>\n<\/tr>\n<tr>\n<td width=\"56\"><\/td>\n<td width=\"425\">Zn\u00ed\u017eenie menovitej hodnoty akci\u00ed bez v\u00fdmeny za nov\u00e9<\/td>\n<td width=\"66\">568<\/td>\n<td width=\"56\">062<\/td>\n<\/tr>\n<tr>\n<td width=\"56\"><\/td>\n<td width=\"425\">Zn\u00ed\u017eenie menovitej hodnoty akci\u00ed v\u00fdmenou za nov\u00e9<br \/>\nRozdiel zo zn\u00ed\u017eenia<br \/>\nPrevzatie akci\u00ed v zn\u00ed\u017eenej hodnote<\/td>\n<td width=\"66\">&nbsp;<\/p>\n<p>568<\/p>\n<p>062<\/td>\n<td width=\"56\">062<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"56\"><\/td>\n<td width=\"425\">N\u00e1rok akcion\u00e1rov na odplatu zo zn\u00ed\u017een\u00e9ho po\u010dtu akci\u00ed alebo menovitej hodnoty<\/td>\n<td width=\"66\">351<\/td>\n<td width=\"56\">665<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Predaj podielov\u00fdch cenn\u00fdch papierov (akci\u00ed) a podielov v\u00a0spolo\u010dnosti alebo v\u00a0dru\u017estve s\u00a0podielovou \u00fa\u010das\u0165ou:<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"56\"><\/td>\n<td width=\"425\">Vyradenie podielov\u00fdch cenn\u00fdch papierov a podielov v\u00a0spolo\u010dnosti alebo v\u00a0dru\u017estve s\u00a0podielovou \u00fa\u010das\u0165ou v\u00a0obstar\u00e1vacej cene (predt\u00fdm sa z\u00fa\u010dtuje oce\u0148ovac\u00ed rozdiel na \u00fa\u010det 414 &#8211; Oce\u0148ovacie rozdiely z precenenia majetku a\u00a0z\u00e1v\u00e4zkov)<\/td>\n<td width=\"66\">561<\/td>\n<td width=\"56\">062<\/td>\n<\/tr>\n<tr>\n<td width=\"56\"><\/td>\n<td width=\"425\">Z\u00fa\u010dtovanie akt\u00edvneho oce\u0148ovacieho rozdielu z kapit\u00e1lov\u00fdch \u00fa\u010dast\u00edn<\/td>\n<td width=\"66\">568<\/td>\n<td width=\"56\">415<\/td>\n<\/tr>\n<tr>\n<td width=\"56\"><\/td>\n<td width=\"425\">Z\u00fa\u010dtovanie pas\u00edvneho oce\u0148ovacieho rozdielu z kapit\u00e1lov\u00fdch \u00fa\u010dast\u00edn<\/td>\n<td width=\"66\">415<\/td>\n<td width=\"56\">668<\/td>\n<\/tr>\n<tr>\n<td width=\"56\"><\/td>\n<td width=\"425\">V\u00fdnos z predaja akci\u00ed<\/td>\n<td width=\"66\">311<\/td>\n<td width=\"56\">661<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"56\"><\/td>\n<td width=\"425\">Vznik kurzov\u00e9ho zisku, ak s\u00fa akcie znej\u00face na cudziu menu<\/td>\n<td width=\"66\">062<\/td>\n<td width=\"56\">663<\/td>\n<\/tr>\n<tr>\n<td width=\"56\"><\/td>\n<td width=\"425\">Vznik kurzovej straty, ak s\u00fa akcie znej\u00face na cudziu menu<\/td>\n<td width=\"66\">563<\/td>\n<td width=\"56\">062<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0\u00da\u010det 066 \u2013 P\u00f4\u017ei\u010dky prepojen\u00fdm \u00fa\u010dtovn\u00fdm jednotk\u00e1m a \u00fa\u010dtovn\u00fdm jednotk\u00e1m v r\u00e1mci podielovej \u00fa\u010dasti<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"56\"><\/td>\n<td width=\"416\">Poskytnutie dlhodobej p\u00f4\u017ei\u010dky prepojenej \u00fa\u010dtovnej jednotke a\u00a0\u00fa\u010dtovnej jednotke v\u00a0r\u00e1mci podielovej \u00fa\u010dasti<\/td>\n<td width=\"66\">066<\/td>\n<td width=\"66\">211<\/p>\n<p>221<\/td>\n<\/tr>\n<tr>\n<td width=\"56\"><\/td>\n<td width=\"416\">Inkaso spl\u00e1tky dlhodobej p\u00f4\u017ei\u010dky prepojenej \u00fa\u010dtovnej jednotke a\u00a0\u00fa\u010dtovnej jednotke v\u00a0r\u00e1mci podielovej \u00fa\u010dasti<\/td>\n<td width=\"66\">211<\/p>\n<p>221<\/td>\n<td width=\"66\">066<\/td>\n<\/tr>\n<tr>\n<td width=\"56\"><\/td>\n<td width=\"416\">\u00daroky z\u00a0dlhodob\u00fdch p\u00f4\u017ei\u010diek prepojenej \u00fa\u010dtovnej jednotke a\u00a0\u00fa\u010dtovnej jednotke v\u00a0r\u00e1mci podielovej \u00fa\u010dasti ku d\u0148u splatnosti p\u00f4\u017ei\u010dky<\/td>\n<td width=\"66\">066<\/td>\n<td width=\"66\">665<\/td>\n<\/tr>\n<tr>\n<td width=\"56\"><\/td>\n<td width=\"416\">Odpis poh\u013ead\u00e1vky napr. z\u00a0titulu nedobytnosti p\u00f4\u017ei\u010dky prepojenej \u00fa\u010dtovnej jednotke a\u00a0\u00fa\u010dtovnej jednotke v\u00a0r\u00e1mci podielovej \u00fa\u010dasti<\/td>\n<td width=\"66\">546<\/td>\n<td width=\"66\">066<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Nov\u00fd \u00a7 52b stanovuje \u00fa\u010dtovanie na \u00fa\u010dte 347 \u2013 Ostatn\u00e9 dot\u00e1cie, na ktorom sa \u00fa\u010dtuje aj n\u00e1rok na pe\u0148a\u017en\u00e9 plnenie a\u00a0nepe\u0148a\u017en\u00e9 plnenie sponzora na z\u00e1klade Z\u00e1kona o\u00a0\u0161porte a\u00a0definuje \u00fa\u010dtovanie Zmluvy o sponzorstve v\u00a0\u0161porte.<\/p>\n<ul>\n<li>53 ods. 1 \u00fa\u010dtovanie <strong>na \u00fa\u010dte 351- Poh\u013ead\u00e1vky vo\u010di prepojen\u00fdm \u00fa\u010dtovn\u00fdm jednotk\u00e1m a\u00a0\u00fa\u010dtovn\u00fdm jednotk\u00e1m v\u00a0r\u00e1mci podielovej \u00fa\u010dasti<\/strong><\/li>\n<\/ul>\n<p><strong>Poskytnut\u00e1 kr\u00e1tkodob\u00e1 p\u00f4\u017ei\u010dka v r\u00e1mci podielovej \u00fa\u010dasti:<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"37\"><\/td>\n<td width=\"416\">Kr\u00e1tkodob\u00e1 p\u00f4\u017ei\u010dka poskytnut\u00e1 v r\u00e1mci podielovej \u00fa\u010dasti<\/td>\n<td width=\"76\">351<\/td>\n<td width=\"75\">221<\/td>\n<\/tr>\n<tr>\n<td width=\"37\"><\/td>\n<td width=\"416\">\u00daroky z kr\u00e1tkodobej p\u00f4\u017ei\u010dky<\/td>\n<td width=\"76\">351<\/td>\n<td width=\"75\">662<\/td>\n<\/tr>\n<tr>\n<td width=\"37\"><\/td>\n<td width=\"416\">Prijat\u00e1 spl\u00e1tka p\u00f4\u017ei\u010dky v r\u00e1mci podielovej \u00fa\u010dasti<\/td>\n<td width=\"76\">221<\/td>\n<td width=\"75\">351<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Poskytnut\u00e1 dlhodob\u00e1 p\u00f4\u017ei\u010dka v r\u00e1mci podielovej \u00fa\u010dasti:<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"37\"><\/td>\n<td width=\"416\">P\u00f4\u017ei\u010dka poskytnut\u00e1 v r\u00e1mci podielovej \u00fa\u010dasti<\/td>\n<td width=\"76\">066<\/td>\n<td width=\"75\">221<\/td>\n<\/tr>\n<tr>\n<td width=\"37\"><\/td>\n<td width=\"416\">\u00daroky z p\u00f4\u017ei\u010dky inkasovan\u00e9 priebe\u017ene<\/td>\n<td width=\"76\">351<\/td>\n<td width=\"75\">665<\/td>\n<\/tr>\n<tr>\n<td width=\"37\"><\/td>\n<td width=\"416\">\u00daroky z p\u00f4\u017ei\u010dky inkasovan\u00e9 pri splatnosti p\u00f4\u017ei\u010dky<\/td>\n<td width=\"76\">066<\/td>\n<td width=\"75\">665<\/td>\n<\/tr>\n<tr>\n<td width=\"37\"><\/td>\n<td width=\"416\">Prijat\u00e1 spl\u00e1tka p\u00f4\u017ei\u010dky v r\u00e1mci podielovej \u00fa\u010dasti<\/td>\n<td width=\"76\">221<\/td>\n<td width=\"75\">066<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>53 ods. 4 \u00fa\u010dtovanie <strong>na \u00fa\u010dte 355 \u2013 Ostatn\u00e9 poh\u013ead\u00e1vky vo\u010di spolo\u010dn\u00edkom a\u00a0\u010dlenom<\/strong><\/li>\n<\/ul>\n<p><strong>Kr\u00e1tkodob\u00e1 p\u00f4\u017ei\u010dka spolo\u010dn\u00edkovi alebo \u010dlenovi:<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"37\"><\/td>\n<td width=\"416\">Poskytnutie kr\u00e1tkodobej p\u00f4\u017ei\u010dky spolo\u010dn\u00edkovi alebo \u010dlenovi<\/td>\n<td width=\"76\">355<\/td>\n<td width=\"75\">221<\/td>\n<\/tr>\n<tr>\n<td width=\"37\"><\/td>\n<td width=\"416\">\u00daroky z poskytnutia kr\u00e1tkodobej p\u00f4\u017ei\u010dky spolo\u010dn\u00edkovi alebo \u010dlenovi<\/td>\n<td width=\"76\">355<\/td>\n<td width=\"75\">662<\/td>\n<\/tr>\n<tr>\n<td width=\"37\"><\/td>\n<td width=\"416\">\u00daroky z ome\u0161kania z poskytnutej kr\u00e1tkodobej p\u00f4\u017ei\u010dky spolo\u010dn\u00edkovi alebo \u010dlenovi<\/td>\n<td width=\"76\">355<\/td>\n<td width=\"75\">645<\/td>\n<\/tr>\n<tr>\n<td width=\"37\"><\/td>\n<td width=\"416\">Splatenie poskytnutej kr\u00e1tkodobej p\u00f4\u017ei\u010dky spolo\u010dn\u00edkom alebo \u010dlenom<\/td>\n<td width=\"76\">221<\/td>\n<td width=\"75\">355<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>54 ods. 1 \u00fa\u010dtovanie <strong>na \u00fa\u010dte 361 \u2013 Z\u00e1v\u00e4zky vo\u010di prepojen\u00fdm \u00fa\u010dtovn\u00fdm jednotk\u00e1m <\/strong><\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td width=\"37\"><\/td>\n<td width=\"444\">Prijatie kr\u00e1tkodobej p\u00f4\u017ei\u010dky v r\u00e1mci podielovej \u00fa\u010dasti na bankov\u00fd \u00fa\u010det<\/td>\n<td width=\"57\">221<\/td>\n<td width=\"66\">361<\/td>\n<\/tr>\n<tr>\n<td width=\"37\"><\/td>\n<td width=\"444\">Splatenie kr\u00e1tkodobej p\u00f4\u017ei\u010dky v r\u00e1mci podielovej \u00fa\u010dasti z bankov\u00e9ho \u00fa\u010dtu<\/td>\n<td width=\"57\">361<\/td>\n<td width=\"66\">221<\/td>\n<\/tr>\n<tr>\n<td width=\"37\"><\/td>\n<td width=\"444\">\u00daroky z prijatej kr\u00e1tkodobej p\u00f4\u017ei\u010dky v r\u00e1mci podielovej \u00fa\u010dasti<\/td>\n<td width=\"57\">562<\/td>\n<td width=\"66\">361<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>54 ods. 3 \u00fa\u010dtovanie <strong>na \u00fa\u010dte 365 \u2013 Ostatn\u00e9 z\u00e1v\u00e4zky vo\u010di spolo\u010dn\u00edkom a\u00a0\u010dlenom<\/strong><\/li>\n<\/ul>\n<p><strong>Nadobudnut\u00e9 vlastn\u00e9 akcie bez zn\u00ed\u017eenia z\u00e1kladn\u00e9ho imania:<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"37\"><\/td>\n<td width=\"444\">Obstaranie akci\u00ed<\/td>\n<td width=\"57\">252<\/td>\n<td width=\"66\">365<\/td>\n<\/tr>\n<tr>\n<td width=\"37\"><\/td>\n<td width=\"444\">Vytvorenie osobitn\u00e9ho rezervn\u00e9ho fondu<\/td>\n<td width=\"57\">427<\/td>\n<td width=\"66\">421<\/td>\n<\/tr>\n<tr>\n<td width=\"37\"><\/td>\n<td width=\"444\">\u00dahrada z\u00e1v\u00e4zku akcion\u00e1rmi<\/td>\n<td width=\"57\">365<\/td>\n<td width=\"66\">221<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Prevzat\u00e9 nepe\u0148a\u017en\u00e9 vklady akcion\u00e1rov, spolo\u010dn\u00edkov alebo \u010dlenov do z\u00e1kladn\u00e9ho imania:<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"37\"><\/td>\n<td width=\"444\">Nepe\u0148a\u017en\u00fd vklad akcion\u00e1rov, spolo\u010dn\u00edkov alebo \u010dlenov<\/td>\n<td width=\"57\">022<\/td>\n<td width=\"66\">353<\/td>\n<\/tr>\n<tr>\n<td width=\"37\"><\/td>\n<td width=\"444\">DPH na odpo\u010d\u00edtanie z nepe\u0148a\u017en\u00e9ho vkladu<\/td>\n<td width=\"57\">343<\/td>\n<td width=\"66\">365<\/td>\n<\/tr>\n<tr>\n<td width=\"37\"><\/td>\n<td width=\"444\">Uhradenie v\u00fd\u0161ky DPH z vlo\u017een\u00e9ho nepe\u0148a\u017en\u00e9ho vkladu<\/td>\n<td width=\"57\">365<\/td>\n<td width=\"66\">221<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>61 ods. 3 \u00fa\u010dtovanie <strong>na \u00fa\u010dte 471 \u2013 Dlhodob\u00e9 z\u00e1v\u00e4zky vo\u010di prepojen\u00fdm \u00fa\u010dtovn\u00fdm jednotk\u00e1m v\u00a0r\u00e1mci podielovej \u00fa\u010dasti <\/strong><\/li>\n<\/ul>\n<p><strong>Obstaranie majetku alebo n\u00e1kup slu\u017eieb od \u00fa\u010dtovnej jednotky v r\u00e1mci podielovej \u00fa\u010dasti:<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"37\"><\/td>\n<td width=\"444\">Prijat\u00e1 fakt\u00fara od dod\u00e1vate\u013ea za n\u00e1kup<\/td>\n<td width=\"57\">111<\/p>\n<p>343<\/td>\n<td width=\"66\">471<\/td>\n<\/tr>\n<tr>\n<td width=\"37\"><\/td>\n<td width=\"444\">\u00dahrada fakt\u00fary z bankov\u00e9ho \u00fa\u010dtu<\/td>\n<td width=\"57\">471<\/td>\n<td width=\"66\">221<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><strong>Prijatie p\u00f4\u017ei\u010dky od \u00fa\u010dtovnej jednotky v r\u00e1mci podielovej \u00fa\u010dasti:<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"37\"><\/td>\n<td width=\"444\">Prijatie p\u00f4\u017ei\u010dky od \u00fa\u010dtovnej jednotky v r\u00e1mci podielovej \u00fa\u010dasti<\/td>\n<td width=\"57\">221<\/td>\n<td width=\"66\">471<\/td>\n<\/tr>\n<tr>\n<td width=\"37\"><\/td>\n<td width=\"444\">\u00daroky z p\u00f4\u017ei\u010dky od \u00fa\u010dtovnej jednotky v r\u00e1mci podielovej \u00fa\u010dasti<\/td>\n<td width=\"57\">562<\/td>\n<td width=\"66\">471<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong>Bc. Lucia Hanusov\u00e1<strong><br \/>\n<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Opatrenie Ministerstva financi\u00ed Slovenskej republiky \u010d. 23054\/2002-92, 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 bolo posledn\u00fd kr\u00e1t novelizovan\u00e9 opatren\u00edm zo d\u0148a 2. decembra 2015 \u010d. MF\/19930\/2015-74. 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