{"id":203,"date":"2020-11-17T08:41:52","date_gmt":"2020-11-17T08:41:52","guid":{"rendered":"https:\/\/www.lvpro.cz\/?page_id=203"},"modified":"2020-11-17T08:41:52","modified_gmt":"2020-11-17T08:41:52","slug":"clanky","status":"publish","type":"page","link":"https:\/\/www.lvpro.cz\/index.php\/clanky\/","title":{"rendered":"\u010cl\u00e1nky"},"content":{"rendered":"<h3><strong>Nezapome\u0148te zve\u0159ejnit \u00fa\u010detn\u00ed z\u00e1v\u011brku!\u00a0<\/strong><\/h3>\n<p>&nbsp;<\/p>\n<p>Bl\u00ed\u017e\u00ed se konec roku\u00a0a \u00fa\u010detn\u00ed jednotky \u010dasto zapom\u00ednaj\u00ed na jednu z povinnost\u00ed, a to zve\u0159ejn\u011bn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky ve Sb\u00edrce listin. Poj\u010fme si tuto povinnost p\u0159ipomenout trochu bl\u00ed\u017ee:<\/p>\n<p>&nbsp;<\/p>\n<p>Dle z\u00e1kona \u010d. 563\/1991 o \u00fa\u010detnictv\u00ed je \u00fa\u010detn\u00ed z\u00e1v\u011brku povinna zve\u0159ejnit \u00fa\u010detn\u00ed jednotka, tedy typicky obchodn\u00ed spole\u010dnosti a n\u011bkter\u00e9 podnikaj\u00edc\u00ed fyzick\u00e9 osoby, kter\u00e1 je zaps\u00e1na v obchodn\u00edm rejst\u0159\u00edku. Za zve\u0159ejn\u011bn\u00ed ve Sb\u00edrce listin odpov\u00edd\u00e1 statut\u00e1rn\u00ed org\u00e1n, nap\u0159. v s. r. o. tedy jednatel. Povinnost zve\u0159ejn\u011bn\u00ed se vztahuje i na neziskov\u00e9 organizace.<\/p>\n<p>Po uzav\u0159en\u00ed \u00fa\u010detnictv\u00ed p\u0159edchoz\u00edho roku mus\u00ed b\u00fdt \u00fa\u010detn\u00ed z\u00e1v\u011brka nejpozd\u011bji do 6 m\u011bs\u00edc\u016f od konce zda\u0148ovac\u00edho obdob\u00ed (v\u011bt\u0161inou tedy do 30. 6. n\u00e1sleduj\u00edc\u00edho\u00a0roku) schv\u00e1lena nejvy\u0161\u0161\u00edm org\u00e1nem spole\u010dnosti, nej\u010dast\u011bji valnou hromadou, je rozhodnuto o rozd\u011blen\u00ed zisku \u010di vypo\u0159\u00e1d\u00e1n\u00ed ztr\u00e1ty.<\/p>\n<p>Do 30 dn\u016f od schv\u00e1len\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky, nejpozd\u011bji v\u0161ak do 12 m\u011bs\u00edc\u016f od rozvahov\u00e9ho dne (nej\u010dast\u011bji 31.12.) je povinnost \u00fa\u010detn\u00ed z\u00e1v\u011brku zve\u0159ejnit ve Sb\u00edrce listin <strong>u \u00fa\u010detn\u00edch jednotek nepodl\u00e9haj\u00edc\u00edch auditu.<\/strong><\/p>\n<p><strong>U auditovan\u00fdch spole\u010dnost\u00ed<\/strong> se \u00fa\u010detn\u00ed z\u00e1v\u011brka zve\u0159ej\u0148uje do 30 dn\u016f \u00a0po spln\u011bn\u00ed dvou podm\u00ednek, a to po ov\u011b\u0159en\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky auditorem a po schv\u00e1len\u00ed k\u00a0tomu p\u0159\u00edslu\u0161n\u00fdm org\u00e1nem; nejpozd\u011bji v\u0161ak do 12 m\u011bs\u00edc\u016f od rozvahov\u00e9ho dne, bez ohledu na to, zda byla z\u00e1v\u011brka schv\u00e1lena auditorem a p\u0159\u00edslu\u0161n\u00fdm org\u00e1nem.<\/p>\n<p>&nbsp;<\/p>\n<p><em><u>Do Sb\u00edrky listin se zakl\u00e1d\u00e1<\/u><\/em><\/p>\n<ul>\n<li>\u00fa\u010detn\u00ed z\u00e1v\u011brka v\u00a0rozsahu, ve kter\u00e9m byla sestavena (r<strong>ozvaha, v\u00fdkaz zisku a ztr\u00e1ty, p\u0159\u00edloha \u00fa\u010detn\u00ed z\u00e1v\u011brky, p\u0159ehled o pen\u011b\u017en\u00edch toc\u00edch a zm\u011bn\u00e1ch vlastn\u00edho kapit\u00e1lu<\/strong>, p\u0159i\u010dem\u017e posledn\u00ed v\u00fdkaz zhotovuj\u00ed v\u0161echny \u00fa\u010detn\u00ed jednotky krom\u011b mikro a mal\u00fdch)<\/li>\n<li><strong>zpr\u00e1va o vztaz\u00edch mezi propojen\u00fdmi osobami<\/strong><\/li>\n<li><strong>rozhodnut\u00ed valn\u00e9 hromady<\/strong> schvaluj\u00edc\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brku v\u010detn\u011b rozd\u011blen\u00ed zisku nebo \u00fahrady ztr\u00e1ty (pokud nen\u00ed sou\u010d\u00e1st\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky)<\/li>\n<li><strong>v\u00fdro\u010dn\u00ed zpr\u00e1va<\/strong>, pokud je \u00fa\u010detn\u00ed jednotka povinna m\u00edt \u00fa\u010detn\u00ed z\u00e1v\u011brku schv\u00e1lenou auditem<\/li>\n<li><strong>zpr\u00e1vu auditora<\/strong>, pokud m\u00e1 spole\u010dnost povinnost m\u00edt \u00fa\u010detn\u00ed z\u00e1v\u011brku ov\u011b\u0159enou auditorem<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><em><u>Jak zve\u0159ejnit?<\/u><\/em><\/p>\n<p>\u00da\u010detn\u00ed jednotka zas\u00edl\u00e1 p\u0159\u00edslu\u0161n\u00e9mu rejst\u0159\u00edkov\u00e9mu soudu v\u00fd\u0161e zm\u00edn\u011bn\u00e9 elektronicky ve form\u00e1tu pdf. Ka\u017ed\u00e1 listina = 1 soubor pdf. Z\u00e1sadn\u00ed je pak velikost souboru, kdy jedna str\u00e1nka dokumentu nesm\u00ed velikostn\u011b p\u0159es\u00e1hnout 150 kb.<\/p>\n<p>&nbsp;<\/p>\n<p><em><u>Mo\u017en\u00e9 zp\u016fsoby zasl\u00e1n\u00ed dokument\u016f<\/u><\/em><\/p>\n<ul>\n<li>datovou schr\u00e1nkou na adresu p\u0159\u00edslu\u0161n\u00e9ho rejst\u0159\u00edkov\u00e9ho soudu<\/li>\n<li>na elektronickou adresu soudu (e-mailem s\u00a0elektronick\u00fdm podpisem)<\/li>\n<li>prost\u0159ednictv\u00edm online pod\u00e1n\u00ed na port\u00e1lu <a href=\"https:\/\/or.justice.cz\/ias\/ui\/podani\">https:\/\/or.justice.cz\/ias\/ui\/podani<\/a><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><em><u>Sankce<\/u><\/em><\/p>\n<p>Nespln\u011bn\u00edm t\u00e9to povinnosti se \u00fa\u010detn\u00ed jednotka vystavuje nemal\u00fdm sankc\u00edm. Dle z\u00e1kona o \u00fa\u010detnictv\u00ed lze ulo\u017eit <strong>pokutu a\u017e do v\u00fd\u0161e 3% celkov\u00fdch aktiv<\/strong> \u00fa\u010detn\u00ed jednotky.<\/p>\n<p>Rejst\u0159\u00edkov\u00fd soud v\u00a0prvn\u00ed f\u00e1zi vyzve \u00fa\u010detn\u00ed jednotku k\u00a0dopln\u011bn\u00ed chyb\u011bj\u00edc\u00edch dokument\u016f, a\u017e po neuposlechnut\u00ed v\u00fdzvy ukl\u00e1d\u00e1 <strong>pokuty a\u017e do v\u00fd\u0161e 100 tis\u00edc K\u010d<\/strong>. Pokud zapsan\u00e1 osoba nespl\u0148uje opakovan\u011b \u010di bude-li m\u00edt takov\u00e9 nepln\u011bn\u00ed z\u00e1va\u017en\u00e9 d\u016fsledky pro t\u0159et\u00ed osoby a bude na tom pr\u00e1vn\u00ed z\u00e1jem, m\u016f\u017ee rejst\u0159\u00edkov\u00fd soud zah\u00e1jit <strong>\u0159\u00edzen\u00ed o zru\u0161en\u00ed zapsan\u00e9 osoby s\u00a0likvidac\u00ed<\/strong>.<\/p>\n<p>&nbsp;<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"size-medium wp-image-204 aligncenter\" src=\"https:\/\/www.lvpro.cz\/wp-content\/uploads\/2020\/11\/soud-200x300.jpg\" alt=\"\" width=\"200\" height=\"300\" srcset=\"https:\/\/www.lvpro.cz\/wp-content\/uploads\/2020\/11\/soud-200x300.jpg 200w, https:\/\/www.lvpro.cz\/wp-content\/uploads\/2020\/11\/soud-700x1050.jpg 700w, https:\/\/www.lvpro.cz\/wp-content\/uploads\/2020\/11\/soud-768x1152.jpg 768w, https:\/\/www.lvpro.cz\/wp-content\/uploads\/2020\/11\/soud-1024x1536.jpg 1024w, https:\/\/www.lvpro.cz\/wp-content\/uploads\/2020\/11\/soud-1365x2048.jpg 1365w, https:\/\/www.lvpro.cz\/wp-content\/uploads\/2020\/11\/soud-scaled.jpg 1707w\" sizes=\"(max-width: 200px) 100vw, 200px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"mh-excerpt\"><p>Nezapome\u0148te zve\u0159ejnit \u00fa\u010detn\u00ed z\u00e1v\u011brku!\u00a0 &nbsp; Bl\u00ed\u017e\u00ed se konec roku\u00a0a \u00fa\u010detn\u00ed jednotky \u010dasto zapom\u00ednaj\u00ed na jednu z povinnost\u00ed, a to zve\u0159ejn\u011bn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky ve Sb\u00edrce listin. <a class=\"mh-excerpt-more\" href=\"https:\/\/www.lvpro.cz\/index.php\/clanky\/\" title=\"\u010cl\u00e1nky\">[&#8230;]<\/a><\/p>\n<\/div>","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"_links":{"self":[{"href":"https:\/\/www.lvpro.cz\/index.php\/wp-json\/wp\/v2\/pages\/203"}],"collection":[{"href":"https:\/\/www.lvpro.cz\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.lvpro.cz\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.lvpro.cz\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lvpro.cz\/index.php\/wp-json\/wp\/v2\/comments?post=203"}],"version-history":[{"count":1,"href":"https:\/\/www.lvpro.cz\/index.php\/wp-json\/wp\/v2\/pages\/203\/revisions"}],"predecessor-version":[{"id":205,"href":"https:\/\/www.lvpro.cz\/index.php\/wp-json\/wp\/v2\/pages\/203\/revisions\/205"}],"wp:attachment":[{"href":"https:\/\/www.lvpro.cz\/index.php\/wp-json\/wp\/v2\/media?parent=203"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}