{"id":6807,"date":"2014-04-23T00:00:00","date_gmt":"2014-04-23T00:00:00","guid":{"rendered":"https:\/\/lynx.legal\/news\/co-s-rezervnim-fondem\/"},"modified":"2014-04-23T00:00:00","modified_gmt":"2014-04-23T00:00:00","slug":"co-s-rezervnim-fondem","status":"publish","type":"post","link":"https:\/\/lynx.legal\/cs\/co-s-rezervnim-fondem\/","title":{"rendered":"Co s rezervn\u00edm fondem?"},"content":{"rendered":"\n<p>Czech Republic: Od 1. ledna 2014 nemaj\u00ed spole\u010dnosti s ru\u010den\u00edm omezen\u00fdm a akciov\u00e9 spole\u010dnosti povinnost vytv\u00e1\u0159et rezervn\u00ed fond.<\/p>\n<p>Od 1. ledna 2014 z\u00e1kon o obchodn\u00edch korporac\u00edch neukl\u00e1d\u00e1 (krom zvl\u00e1\u0161tn\u00edch p\u0159\u00edpad\u016f) spole\u010dnostem s ru\u010den\u00edm omezen\u00fdm ani akciov\u00fdm spole\u010dnostem povinnost vytv\u00e1\u0159et rezervn\u00ed fond ze zisku. Tyto spole\u010dnosti tak mohou vytv\u00e1\u0159et nebo dopl\u0148ovat zvl\u00e1\u0161tn\u00ed rezervn\u00ed fond podle sv\u00e9ho uv\u00e1\u017een\u00ed. V\u00fdjimka plat\u00ed, pokud spole\u010dnost vyk\u00e1\u017ee v rozvaze v aktivech vlastn\u00ed akcie; v takov\u00e9m p\u0159\u00edpad\u011b rezervn\u00ed fond vytvo\u0159it mus\u00ed.<\/p>\n<p>Pravidla pro tvorbu a u\u017eit\u00ed rezervn\u00edho fondu byla upravov\u00e1na do 31. prosince 2013 obchodn\u00edm z\u00e1kon\u00edkem, ale sou\u010dasn\u011b tak\u00e9 spole\u010denskou smlouvou (resp. stanovami) spole\u010dnosti. Pokud spole\u010densk\u00e1 smlouva (stanovy) obsahuj\u00ed ustanoven\u00ed o tvorb\u011b a dopl\u0148ov\u00e1n\u00ed rezervn\u00edho fondu, je spole\u010dnost i nad\u00e1le povinna postupovat podle t\u011bchto listin a rezervn\u00ed fond vytv\u00e1\u0159et.<\/p>\n<p>Pokud by spole\u010dnost, kter\u00e1 vznikla do 31. prosince 2013, cht\u011bla dosud vytvo\u0159en\u00fd z\u00e1konn\u00fd rezervn\u00ed fond rozpustit (po zv\u00e1\u017een\u00ed, zda toto rozpu\u0161t\u011bn\u00ed nebude m\u00edt z\u00e1sadn\u00ed vliv na v\u00fd\u0161i vlastn\u00edho kapit\u00e1lu spole\u010dnosti) a sou\u010dasn\u011b ho d\u00e1le nevytv\u00e1\u0159et, mus\u00ed se pod\u0159\u00eddit z\u00e1konu o obchodn\u00edch korporac\u00edch jako celku (tzv. opt in) a d\u00e1le zm\u011bnit spole\u010denskou smlouvu, resp. stanovy a vylou\u010dit z nich ustanoven\u00ed o tvorb\u011b z\u00e1konn\u00e9ho rezervn\u00edho fondu.<\/p>\n<p>Po proveden\u00ed v\u00fd\u0161e uveden\u00e9ho lze z\u00e1konn\u00fd rezervn\u00ed fond (v \u00fa\u010detnictv\u00ed z\u016fstatek \u00fa\u010dtu 421 &#8211; Z\u00e1konn\u00fd rezervn\u00ed fond) rozpustit na z\u00e1klad\u011b rozhodnut\u00ed valn\u00e9 hromady spole\u010dnosti p\u0159i schvalov\u00e1n\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky, nap\u0159\u00edklad p\u0159evodem na \u00fa\u010det nerozd\u011blen\u00e9ho zisku minul\u00fdch let, na \u00fahradu neuhrazen\u00fdch ztr\u00e1t minul\u00fdch let nebo v\u00fdplatou prost\u0159edk\u016f z vlastn\u00edch zdroj\u016f spole\u010dn\u00edk\u016fm, resp. akcion\u00e1\u0159\u016fm. V\u00fdplata prost\u0159edk\u016f z vlastn\u00edch zdroj\u016f je nicm\u00e9n\u011b zak\u00e1z\u00e1na, pokud spole\u010dnost vykazuje neuhrazenou ztr\u00e1tu z minul\u00fdch let nebo pokud by si t\u00edm p\u0159ivodila \u00fapadek.<\/p>\n<p>Od 1. ledna 2014 je sou\u010dasn\u011b \u00fa\u010dinn\u00e1 novela prov\u00e1d\u011bc\u00ed vyhl\u00e1\u0161ky \u010d. 500\/2002 Sb. k z\u00e1konu o \u00fa\u010detnictv\u00ed, kde doch\u00e1z\u00ed ke zm\u011bn\u011b definice polo\u017eky \u201eA.III.&#8220; v rozvaze, a to na \u201eFondy ze zisku&#8220; Tato polo\u017eka obsahuje fondy vytv\u00e1\u0159en\u00e9 zejm\u00e9na podle z\u00e1kona o obchodn\u00edch korporac\u00edch, stanov, spole\u010densk\u00e9 smlouvy, zakladatelsk\u00e9 smlouvy, zakladatelsk\u00e9 listiny nebo podle z\u00e1kona o st\u00e1tn\u00edm podniku.<\/p>\n<p>Michaela Tamokov\u00e1, Tax &amp; Accounting Senior Consultant<a href=\"javascript:\/\/ EP_MESSAGE_PROTECTED\"><span><span><span><span><\/span><\/span><\/span><\/span><span><span><span><span><\/span><\/span><\/span><\/span><\/a><script type=\"text\/javascript\">emailProtector.addCloakedMailto(\"ep_b97f1389\", 1);<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Czech Republic: Od 1. ledna 2014 nemaj\u00ed spole\u010dnosti s ru\u010den\u00edm omezen\u00fdm a akciov\u00e9 spole\u010dnosti povinnost vytv\u00e1\u0159et rezervn\u00ed fond. Od 1. ledna 2014 z\u00e1kon o obchodn\u00edch korporac\u00edch neukl\u00e1d\u00e1 (krom zvl\u00e1\u0161tn\u00edch p\u0159\u00edpad\u016f) spole\u010dnostem s ru\u010den\u00edm omezen\u00fdm ani akciov\u00fdm spole\u010dnostem povinnost vytv\u00e1\u0159et rezervn\u00ed fond ze zisku. Tyto spole\u010dnosti tak mohou vytv\u00e1\u0159et nebo dopl\u0148ovat zvl\u00e1\u0161tn\u00ed rezervn\u00ed fond podle sv\u00e9ho [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5465,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[78],"tags":[79],"class_list":["post-6807","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bnt","tag-czech"],"acf":[],"_links":{"self":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts\/6807","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/comments?post=6807"}],"version-history":[{"count":0,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts\/6807\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/media\/5465"}],"wp:attachment":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/media?parent=6807"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/categories?post=6807"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/tags?post=6807"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}