Zve\u0159ejnit \u00fa\u010detn\u00ed z\u00e1v\u011brku je t\u0159eba ve sb\u00edrce listin, jinak se podle z\u00e1kona o \u00fa\u010detnictv\u00ed dopust\u00edte spr\u00e1vn\u00edho deliktu<\/p>\n
\u00da\u010detn\u00ed jednotky, kter\u00e9 se zapisuj\u00ed do obchodn\u00ed rejst\u0159\u00edku, jsou povinny zve\u0159ejnit ve sb\u00edrce listitn \u00fa\u010detn\u00ed z\u00e1v\u011brku nebo p\u0159ehled o majetku a z\u00e1vazc\u00edch a v\u00fdro\u010dn\u00ed zpr\u00e1vu.<\/p>\n
Novelou z\u00e1kona o \u00fa\u010detnictv\u00ed do\u0161lo k rozd\u011blen\u00ed \u00fa\u010detn\u00edch jednotek podle jejich velikosti aktiv, obratu a pr\u016fm\u011brn\u00e9ho po\u010dtu zam\u011bstnanc\u016f do \u010dty\u0159 kategori\u00ed: mikro, mal\u00e9, st\u0159edn\u00ed a velk\u00e9 \u00fa\u010detn\u00ed jednotky. Podle tohoto rozd\u011blen\u00ed sestavuj\u00ed spole\u010dnosti \u00fa\u010detn\u00ed z\u00e1v\u011brku v pln\u00e9m nebo ve zkr\u00e1cen\u00e9m rozsahu. \u00da\u010detn\u00ed z\u00e1v\u011brka se tedy uve\u0159ej\u0148uje v rozsahu v jak\u00e9m byla sestavena. Pokud m\u00e1 \u00fa\u010detn\u00ed jednotka povinnost m\u00edt \u00fa\u010detn\u00ed z\u00e1v\u011brku ov\u011b\u0159enou auditorem, pak uve\u0159ej\u0148uje \u00fa\u010detn\u00ed z\u00e1v\u011brku v takov\u00e9m rozsahu, ve kter\u00e9m byla ov\u011b\u0159ena. Mal\u00e9 a mikro \u00fa\u010detn\u00ed jednotky, kter\u00e9 nemaj\u00ed povinnost m\u00edt \u00fa\u010detn\u00ed z\u00e1v\u011brku ov\u011b\u0159enou auditorem, nov\u011b nemusej\u00ed uve\u0159ej\u0148ovat v\u00fdkaz zisku a ztr\u00e1ty.<\/p>\n
Spole\u010dnosti, kter\u00e9 maj\u00ed povinnost m\u00edt \u00fa\u010detn\u00ed z\u00e1v\u011brku ov\u011b\u0159enou auditorem, ji zve\u0159ejn\u00ed do 30 dn\u016f po ov\u011b\u0159en\u00ed auditora a schv\u00e1len\u00ed statut\u00e1rn\u00edm org\u00e1nem, nejpozd\u011bji v\u0161ak do 12 m\u011bs\u00edc\u016f od rozvahov\u00e9ho dne zve\u0159ej\u0148ovan\u00e9 \u00fa\u010detn\u00ed z\u00e1v\u011brky.<\/p>\n
\u00da\u010detn\u00ed jednotky, kter\u00e9 nemaj\u00ed povinnost m\u00edt \u00fa\u010detn\u00ed z\u00e1v\u011brku ov\u011b\u0159enou auditorem, ji za \u00fa\u010detn\u00ed obdob\u00ed, kter\u00e9 zapo\u010dalo v roce 2015, ulo\u017e\u00ed do sb\u00edrky listiny nejpozd\u011bji do 30. listopadu 2017.<\/p>\n
Listiny k zalo\u017een\u00ed do sb\u00edrky listin se zas\u00edlaj\u00ed rejst\u0159\u00edkov\u00e9mu soudu p\u0159\u00edslu\u0161n\u00e9mu podle s\u00eddla spole\u010dnosti, a to v datov\u00e9m form\u00e1tu PDF. Ka\u017ed\u00e1 jednotliv\u00e1 listina se p\u0159ed\u00e1v\u00e1 jako jeden PDF dokument. Nen\u00ed tedy mo\u017en\u00e9 rozd\u011blit jednu listinu do v\u00edce dokument\u016f ani slou\u010dit v\u00edce listin do jednoho PDF dokumentu. Dokumenty je mo\u017en\u00e9 zas\u00edlat na rejst\u0159\u00edkov\u00fd soud datovou schr\u00e1nkou, e-mailem, prost\u0159ednictv\u00edm online pod\u00e1n\u00ed, pop\u0159. na technick\u00fdch nosi\u010d\u00edch dat.<\/p>\n
Pokud \u00fa\u010detn\u00ed jednotka neulo\u017e\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brku do sb\u00edrky listin, dopou\u0161t\u00ed se spr\u00e1vn\u00edho deliktu, za kter\u00fd lze ulo\u017eit pokutu a\u017e do v\u00fd\u0161e 3 % hodnoty aktiv \u00fa\u010detn\u00ed jednotky.<\/p>\n
Zdroj: Z\u00e1kon o \u00fa\u010detnictv\u00ed; Sb\u00edrka listin<\/p>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
Zve\u0159ejnit \u00fa\u010detn\u00ed z\u00e1v\u011brku je t\u0159eba ve sb\u00edrce listin, jinak se podle z\u00e1kona o \u00fa\u010detnictv\u00ed dopust\u00edte spr\u00e1vn\u00edho deliktu \u00da\u010detn\u00ed jednotky, kter\u00e9 se zapisuj\u00ed do obchodn\u00ed rejst\u0159\u00edku, jsou povinny zve\u0159ejnit ve sb\u00edrce listitn \u00fa\u010detn\u00ed z\u00e1v\u011brku nebo p\u0159ehled o majetku a z\u00e1vazc\u00edch a v\u00fdro\u010dn\u00ed zpr\u00e1vu. Novelou z\u00e1kona o \u00fa\u010detnictv\u00ed do\u0161lo k rozd\u011blen\u00ed \u00fa\u010detn\u00edch jednotek podle jejich velikosti aktiv, […]<\/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-6842","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\/6842","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=6842"}],"version-history":[{"count":0,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts\/6842\/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=6842"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/categories?post=6842"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/tags?post=6842"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}