{"id":1753,"date":"2025-04-28T11:36:55","date_gmt":"2025-04-28T09:36:55","guid":{"rendered":"https:\/\/www.kratkyaudit.cz\/?p=1753"},"modified":"2025-04-28T11:36:57","modified_gmt":"2025-04-28T09:36:57","slug":"priloha-k-ucetni-zaverce-co-musi-obsahovat-a-pro-koho-plati-jake-povinnosti","status":"publish","type":"post","link":"https:\/\/www.kratkyaudit.cz\/en\/priloha-k-ucetni-zaverce-co-musi-obsahovat-a-pro-koho-plati-jake-povinnosti\/","title":{"rendered":"P\u0159\u00edloha k \u00fa\u010detn\u00ed z\u00e1v\u011brce: Co mus\u00ed obsahovat a pro koho plat\u00ed jak\u00e9 povinnosti"},"content":{"rendered":"\n<p>P\u0159\u00edloha k \u00fa\u010detn\u00ed z\u00e1v\u011brce je ned\u00edlnou sou\u010d\u00e1st\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky a slou\u017e\u00ed k dopln\u011bn\u00ed a vysv\u011btlen\u00ed informac\u00ed uveden\u00fdch v rozvaze a ve v\u00fdkazu zisku a ztr\u00e1ty. Jej\u00ed obsah a rozsah se li\u0161\u00ed podle velikosti \u00fa\u010detn\u00ed jednotky a dal\u0161\u00edch krit\u00e9ri\u00ed stanoven\u00fdch z\u00e1konem o \u00fa\u010detnictv\u00ed a prov\u00e1d\u011bc\u00edmi vyhl\u00e1\u0161kami.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Rozd\u011blen\u00ed \u00fa\u010detn\u00edch jednotek a rozsah p\u0159\u00edlohy<\/h3>\n\n\n\n<p>Podle vyhl\u00e1\u0161ky \u010d. 500\/2002 Sb. se \u00fa\u010detn\u00ed jednotky d\u011bl\u00ed na mikro, mal\u00e9, st\u0159edn\u00ed a velk\u00e9. Rozsah povinn\u00fdch informac\u00ed v p\u0159\u00edloze k \u00fa\u010detn\u00ed z\u00e1v\u011brce z\u00e1vis\u00ed na t\u00e9to kategorizaci a na tom, zda m\u00e1 \u00fa\u010detn\u00ed jednotka povinnost m\u00edt \u00fa\u010detn\u00ed z\u00e1v\u011brku ov\u011b\u0159enou auditorem.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Kategorie \u00fa\u010detn\u00ed jednotky<\/th><th>Povinnost auditu<\/th><th>Rozsah p\u0159\u00edlohy<\/th><th>Odkaz na vyhl\u00e1\u0161ku<\/th><\/tr><\/thead><tbody><tr><td>Mikro<\/td><td>Ne<\/td><td>Zkr\u00e1cen\u00fd<\/td><td>\u00a7 39<\/td><\/tr><tr><td>Mikro<\/td><td>Ano<\/td><td>Roz\u0161\u00ed\u0159en\u00fd<\/td><td>\u00a7 39 + \u00a7 39a<\/td><\/tr><tr><td>Mal\u00e1<\/td><td>Ne<\/td><td>Zkr\u00e1cen\u00fd<\/td><td>\u00a7 39<\/td><\/tr><tr><td>Mal\u00e1<\/td><td>Ano<\/td><td>Roz\u0161\u00ed\u0159en\u00fd<\/td><td>\u00a7 39 + \u00a7 39a<\/td><\/tr><tr><td>St\u0159edn\u00ed<\/td><td>Ano<\/td><td>Pln\u00fd<\/td><td>\u00a7 39 + \u00a7 39b<\/td><\/tr><tr><td>Velk\u00e1<\/td><td>Ano<\/td><td>Pln\u00fd<\/td><td>\u00a7 39 + \u00a7 39b + \u00a7 39c<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Obsah p\u0159\u00edlohy k \u00fa\u010detn\u00ed z\u00e1v\u011brce<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">Z\u00e1kladn\u00ed informace (platn\u00e9 pro v\u0161echny \u00fa\u010detn\u00ed jednotky)<\/h4>\n\n\n\n<p>Ka\u017ed\u00e1 \u00fa\u010detn\u00ed jednotka je povinna uv\u00e9st v p\u0159\u00edloze alespo\u0148 n\u00e1sleduj\u00edc\u00ed informace:<\/p>\n\n\n\n<ul>\n<li><strong>Obecn\u00e9 \u00fadaje<\/strong>: n\u00e1zev, s\u00eddlo, I\u010cO, pr\u00e1vn\u00ed forma, p\u0159edm\u011bt podnik\u00e1n\u00ed, rozvahov\u00fd den, datum sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky, podpisov\u00fd z\u00e1znam statut\u00e1rn\u00edho org\u00e1nu.<\/li>\n\n\n\n<li><strong>Pou\u017eit\u00e9 \u00fa\u010detn\u00ed metody<\/strong>: informace o pou\u017eit\u00fdch obecn\u00fdch \u00fa\u010detn\u00edch z\u00e1sad\u00e1ch a metod\u00e1ch, v\u010detn\u011b odchylek a jejich vlivu na majetek, z\u00e1vazky, finan\u010dn\u00ed situaci a v\u00fdsledek hospoda\u0159en\u00ed, zp\u016fsob oce\u0148ov\u00e1n\u00ed, tvorba opravn\u00fdch polo\u017eek a odpis\u016f, p\u0159epo\u010det ciz\u00edch m\u011bn, stanoven\u00ed re\u00e1ln\u00e9 hodnoty.<\/li>\n\n\n\n<li><strong>Z\u00e1vazky a pohled\u00e1vky<\/strong>: v\u00fd\u0161e z\u00e1vazk\u016f a pohled\u00e1vek se splatnost\u00ed del\u0161\u00ed ne\u017e 5 let, celkov\u00e1 v\u00fd\u0161e z\u00e1vazkov\u00fdch vztah\u016f kryt\u00fdch v\u011bcn\u00fdmi z\u00e1rukami (s uveden\u00edm povahy t\u011bchto z\u00e1ruk), poskytnut\u00e9 z\u00e1lohy, z\u00e1p\u016fj\u010dky a \u00fav\u011bry \u010dlen\u016fm org\u00e1n\u016f spole\u010dnosti. Z\u00e1vazkov\u00e9 vztahy, kter\u00e9 nejsou uvedeny v rozvaze.<\/li>\n\n\n\n<li><strong>V\u00fdnosy a n\u00e1klady<\/strong>: polo\u017eky mimo\u0159\u00e1dn\u00e9 sv\u00fdm objemem nebo p\u016fvodem<\/li>\n\n\n\n<li><strong>Pr\u016fm\u011brn\u00fd po\u010det zam\u011bstnanc\u016f<\/strong> za dan\u00e9 obdob\u00ed<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Roz\u0161\u00ed\u0159en\u00e9 informace (pro mal\u00e9 a mikro \u00fa\u010detn\u00ed jednotky s povinnost\u00ed auditu)<\/h4>\n\n\n\n<p>Nav\u00edc k z\u00e1kladn\u00edm informac\u00edm mus\u00ed tyto \u00fa\u010detn\u00ed jednotky uv\u00e9st:<\/p>\n\n\n\n<ul>\n<li><strong>Dlouhodob\u00e1 aktiva<\/strong>: z\u016fstatky na za\u010d\u00e1tku a konci \u00fa\u010detn\u00edho obdob\u00ed, p\u0159\u00edr\u016fstky a \u00fabytky; v\u00fd\u0161e opravn\u00fdch polo\u017eek a opr\u00e1vek, jejich zv\u00fd\u0161en\u00ed \u010di sn\u00ed\u017een\u00ed v pr\u016fb\u011bhu obdob\u00ed.<\/li>\n\n\n\n<li><strong>Konsolida\u010dn\u00ed informace<\/strong>: n\u00e1zev a s\u00eddlo \u00fa\u010detn\u00ed jednotky, kter\u00e1 sestavuje konsolidovanou \u00fa\u010detn\u00ed z\u00e1v\u011brku, pokud je \u00fa\u010detn\u00ed jednotka sou\u010d\u00e1st\u00ed konsolida\u010dn\u00edho celku.<\/li>\n\n\n\n<li>Povahu a obchodn\u00ed \u00fa\u010del operac\u00ed \u00fa\u010detn\u00ed jednotky, kter\u00e9 nejsou zahrnuty v rozvaze<\/li>\n\n\n\n<li>Informace o transakc\u00edch se sp\u0159\u00edzn\u011bnou stranou, pokud nebyly uzav\u0159eny za b\u011b\u017en\u00fdch tr\u017en\u00edch podm\u00ednek<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Pln\u00fd rozsah informac\u00ed (pro st\u0159edn\u00ed a velk\u00e9 \u00fa\u010detn\u00ed jednotky)<\/h4>\n\n\n\n<p>Krom\u011b v\u00fd\u0161e uveden\u00e9ho mus\u00ed tyto \u00fa\u010detn\u00ed jednotky uv\u00e9st:<\/p>\n\n\n\n<ul>\n<li><strong>Konsolidovan\u00e9 nebo p\u0159idru\u017een\u00e9 jednotky<\/strong>: n\u00e1zev, s\u00eddlo, v\u00fd\u0161e pod\u00edlu na z\u00e1kladn\u00edm kapit\u00e1lu, v\u00fd\u0161e vlastn\u00edho kapit\u00e1lu jednotek a v\u00fdsledek hospoda\u0159en\u00ed (pro specifikaci a v\u00fdjimky viz \u00a739b vyhl\u00e1\u0161ky \u010d. 500\/2002 Sb.)<\/li>\n\n\n\n<li>N\u00e1zev, s\u00eddlo a pr\u00e1vn\u00ed formu ka\u017ed\u00e9 z \u00fa\u010detn\u00edch jednotek, v n\u00ed\u017e je \u00fa\u010detn\u00ed jednotka spole\u010dn\u00edkem s neomezen\u00fdm ru\u010den\u00edm,<\/li>\n\n\n\n<li>N\u00e1zev a s\u00eddlo \u00fa\u010detn\u00ed jednotky, kter\u00e1 sestavuje konsolidovanou \u00fa\u010detn\u00ed z\u00e1v\u011brku nej\u0161ir\u0161\u00ed skupiny \u00fa\u010detn\u00edch jednotek, ke kter\u00e9 \u00fa\u010detn\u00ed jednotka jako konsolidovan\u00e1 \u00fa\u010detn\u00ed jednotka pat\u0159\u00ed,<\/li>\n\n\n\n<li>N\u00e1zev a s\u00eddlo \u00fa\u010detn\u00ed jednotky, kter\u00e1 sestavuje konsolidovanou \u00fa\u010detn\u00ed z\u00e1v\u011brku neju\u017e\u0161\u00ed skupiny \u00fa\u010detn\u00edch jednotek, ke kter\u00e9 \u00fa\u010detn\u00ed jednotka jako konsolidovan\u00e1 \u00fa\u010detn\u00ed jednotka pat\u0159\u00ed,<\/li>\n\n\n\n<li>M\u00edsto, kde je mo\u017en\u00e9 z\u00edskat konsolidovanou \u00fa\u010detn\u00ed z\u00e1v\u011brku konsoliduj\u00edc\u00edch \u00fa\u010detn\u00edch jednotek uveden\u00fdch v p\u00edsmenech b) a c), je-li jej\u00ed z\u00edsk\u00e1n\u00ed mo\u017en\u00e9.<\/li>\n\n\n\n<li>Po\u010det a jmenovitou hodnotu nebo \u00fa\u010detn\u00ed hodnotu vydan\u00fdch <strong>akci\u00ed <\/strong>b\u011bhem \u00fa\u010detn\u00edho obdob\u00ed<\/li>\n\n\n\n<li>Informaci o vym\u011bniteln\u00fdch <strong>dluhopisech <\/strong>nebo podobn\u00fdch cenn\u00fdch pap\u00edrech nebo pr\u00e1vech s vyzna\u010den\u00edm jejich po\u010dtu a rozsahu pr\u00e1v, kter\u00e1 zakl\u00e1daj\u00ed,<\/li>\n\n\n\n<li>Informaci, kter\u00e1 <strong>dopln\u00ed pr\u016fm\u011brn\u00fd p\u0159epo\u010dten\u00fd po\u010det zam\u011bstnanc\u016f<\/strong> podle o roz\u010dlen\u011bn\u00ed podle kategori\u00ed v pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed,<\/li>\n\n\n\n<li><strong>V\u00fd\u0161i odm\u011bn p\u0159iznan\u00fdch \u010dlen\u016fm \u0159\u00edd\u00edc\u00edch, kontroln\u00edch a p\u0159\u00edpadn\u011b spr\u00e1vn\u00edch org\u00e1n\u016f<\/strong> a v\u00fd\u0161i vznikl\u00fdch nebo sjednan\u00fdch penzijn\u00edch z\u00e1vazk\u016f b\u00fdval\u00fdch \u010dlen\u016f t\u011bchto org\u00e1n\u016f<\/li>\n\n\n\n<li>Informaci o <strong>navrhovan\u00e9m rozd\u011blen\u00ed zisku nebo vypo\u0159\u00e1d\u00e1n\u00ed ztr\u00e1ty<\/strong><\/li>\n\n\n\n<li>U <strong>jednotliv\u00fdch polo\u017eek dlouhodob\u00fdch aktiv<\/strong> &#8211; z\u016fstatky na za\u010d\u00e1tku a konci \u00fa\u010detn\u00edho obdob\u00ed, p\u0159\u00edr\u016fstky a \u00fabytky b\u011bhem \u00fa\u010detn\u00edho obdob\u00ed, v\u00fd\u0161i opravn\u00fdch polo\u017eek a opr\u00e1vek na za\u010d\u00e1tku a na konci \u00fa\u010detn\u00edho obdob\u00ed a jejich zv\u00fd\u0161en\u00ed \u010di sn\u00ed\u017een\u00ed b\u011bhem \u00fa\u010detn\u00edho obdob\u00ed, v\u00fd\u0161i \u00farok\u016f, pokud \u00fa\u010detn\u00ed jednotka rozhodla, \u017ee jsou sou\u010d\u00e1st\u00ed ocen\u011bn\u00ed majetku<\/li>\n\n\n\n<li><strong>V\u00fd\u0161i odlo\u017een\u00e9 dan\u011b <\/strong>na konci \u00fa\u010detn\u00edho obdob\u00ed a jej\u00ed v\u00fdvoj,<\/li>\n\n\n\n<li>P<strong>ovahu a obchodn\u00ed \u00fa\u010del operac\u00ed \u00fa\u010detn\u00ed jednotky, kter\u00e9 nejsou zahrnuty v rozvaze<\/strong>, a jejich finan\u010dn\u00ed dopad na \u00fa\u010detn\u00ed jednotku<\/li>\n\n\n\n<li>Informace o <strong>transakc\u00edch, kter\u00e9 \u00fa\u010detn\u00ed jednotka uzav\u0159ela se sp\u0159\u00edzn\u011bnou stranou<\/strong>, a kter\u00e9 nebyly uzav\u0159eny za b\u011b\u017en\u00fdch tr\u017en\u00edch podm\u00ednek.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Dopl\u0148uj\u00edc\u00ed informace v p\u0159\u00edloze v \u00fa\u010detn\u00ed z\u00e1v\u011brce velk\u00e9 \u00fa\u010detn\u00ed jednotky<\/h2>\n\n\n\n<ul>\n<li>Informace o<strong> roz\u010dlen\u011bn\u00ed tr\u017eeb z prodeje zbo\u017e\u00ed, v\u00fdrobk\u016f a slu\u017eeb podle kategori\u00ed \u010dinnost\u00ed a podle zem\u011bpisn\u00fdch trh\u016f<\/strong>, pokud se tyto kategorie a trhy mezi sebou podstatn\u011b li\u0161\u00ed z hlediska zp\u016fsobu, kter\u00fdm je organizov\u00e1n prodej zbo\u017e\u00ed a v\u00fdrobk\u016f a poskytov\u00e1n\u00ed slu\u017eeb spadaj\u00edc\u00edch do b\u011b\u017en\u00e9 \u010dinnosti \u00fa\u010detn\u00ed jednotky (lze za ur\u010dit\u00fdch podm\u00ednek vynechat)<\/li>\n\n\n\n<li>D\u00e1le \u00fa\u010detn\u00ed jednotka v p\u0159\u00edloze v \u00fa\u010detn\u00ed z\u00e1v\u011brce uvede<strong> celkov\u00e9 odm\u011bny \u00fa\u010dtovan\u00e9 auditorem za povinn\u00fd audit ro\u010dn\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky a celkov\u00e9 odm\u011bny \u00fa\u010dtovan\u00e9 auditorem<\/strong> za jin\u00e9 ov\u011b\u0159ovac\u00ed slu\u017eby, za da\u0148ov\u00e9 poradenstv\u00ed a jin\u00e9 neauditorsk\u00e9 slu\u017eby.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Praktick\u00e9 tipy a zdroje<\/h2>\n\n\n\n<p>P\u0159\u00edloha \u00fa\u010detn\u00ed z\u00e1v\u011brky je d\u016fle\u017eit\u00fdm dokumentem, kter\u00fd dokresluje finan\u010dn\u00ed obraz \u00fa\u010detn\u00ed jednotky.<br>Pro <strong>nejp\u0159esn\u011bj\u0161\u00ed a aktu\u00e1ln\u00ed informace<\/strong> doporu\u010dujeme nahl\u00e9dnout p\u0159\u00edmo do <strong>vyhl\u00e1\u0161ky \u010d. 500\/2002 Sb.<\/strong><\/p>\n\n\n\n<p><strong>Vzorov\u00e9 p\u0159\u00edlohy<\/strong>: Pro inspiraci a kontrolu spr\u00e1vnosti sestaven\u00ed p\u0159\u00edlohy lze vyu\u017e\u00edt vzorov\u00e9 dokumenty dostupn\u00e9 na str\u00e1nk\u00e1ch Komory auditor\u016f \u010cR.<br><em>Zdroj: <a class=\"\" href=\"https:\/\/www.kacr.cz\/s-doc\/1\/1000148\/638711034571700000\/priklad-prilohy-v-ucetni-zaverce-2024_final_web.docx\" target=\"_blank\" rel=\"noopener\">Komora auditor\u016f \u010cR \u2013 vzor p\u0159\u00edlohy 2024 (docx)<\/a>.<\/em><\/p>\n\n\n\n<p><strong>Kontroln\u00ed seznam<\/strong>: Pro usnadn\u011bn\u00ed sestaven\u00ed p\u0159\u00edlohy je k dispozici i podrobn\u00fd kontroln\u00ed seznam v\u0161ech povinn\u00fdch \u00fadaj\u016f.<br><em>Zdroj: <a class=\"\" href=\"https:\/\/www.kacr.cz\/s-doc\/1\/1000146\/638711034569600000\/kontrolni-seznam-k-priloze-v-ucetni-zaverce-2024_final.xls\" target=\"_blank\" rel=\"noopener\">Komora auditor\u016f \u010cR \u2013 kontroln\u00ed seznam (xls)<\/a>.<\/em><\/p>\n\n\n<figure class=\"wp-block-post-featured-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1536\" height=\"1024\" src=\"https:\/\/www.kratkyaudit.cz\/wp-content\/uploads\/2025\/04\/ChatGPT-Image-28.-4.-2025-11_33_15.png\" class=\"attachment-post-thumbnail size-post-thumbnail wp-post-image\" alt=\"\" style=\"object-fit:cover;\" srcset=\"https:\/\/www.kratkyaudit.cz\/wp-content\/uploads\/2025\/04\/ChatGPT-Image-28.-4.-2025-11_33_15.png 1536w, https:\/\/www.kratkyaudit.cz\/wp-content\/uploads\/2025\/04\/ChatGPT-Image-28.-4.-2025-11_33_15-400x267.png 400w, https:\/\/www.kratkyaudit.cz\/wp-content\/uploads\/2025\/04\/ChatGPT-Image-28.-4.-2025-11_33_15-1024x683.png 1024w, https:\/\/www.kratkyaudit.cz\/wp-content\/uploads\/2025\/04\/ChatGPT-Image-28.-4.-2025-11_33_15-768x512.png 768w, https:\/\/www.kratkyaudit.cz\/wp-content\/uploads\/2025\/04\/ChatGPT-Image-28.-4.-2025-11_33_15-440x294.png 440w, https:\/\/www.kratkyaudit.cz\/wp-content\/uploads\/2025\/04\/ChatGPT-Image-28.-4.-2025-11_33_15-660x440.png 660w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/><\/figure>","protected":false},"excerpt":{"rendered":"<p>P\u0159\u00edloha k \u00fa\u010detn\u00ed z\u00e1v\u011brce je ned\u00edlnou sou\u010d\u00e1st\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky a slou\u017e\u00ed k dopln\u011bn\u00ed a vysv\u011btlen\u00ed informac\u00ed uveden\u00fdch v rozvaze a ve v\u00fdkazu zisku a ztr\u00e1ty. Jej\u00ed obsah a&#8230;<\/p>\n","protected":false},"author":3,"featured_media":1756,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[26,25,15],"acf":[],"_links":{"self":[{"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/posts\/1753"}],"collection":[{"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/comments?post=1753"}],"version-history":[{"count":3,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/posts\/1753\/revisions"}],"predecessor-version":[{"id":1760,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/posts\/1753\/revisions\/1760"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/media\/1756"}],"wp:attachment":[{"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/media?parent=1753"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/categories?post=1753"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kratkyaudit.cz\/en\/wp-json\/wp\/v2\/tags?post=1753"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}