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{"sheet":"Informácie o účtovnej závierke","index":0,"n_rows":14,"n_cols":2,"rows_kept":14,"cut":false,"hidden":false,"merged":[]}
["Informácie o účtovnej závierke:"]
["Názov účtovnej jednotky:","Prešovská univerzita v Prešove"]
["IČO:","17070775"]
["DIČ:"]
["Mesto:","Prešov"]
["Ulica:","Ul. 17. novembra 3724/15"]
["Obdobie:","01/2025 - 12/2025"]
["Typ závierky:","Individuálna riadna"]
["Predložená dňa:","26.03.2026"]
["Zostavená dňa:","25.03.2026"]
["Schválená dňa:",""]
["SA uložená dňa:",""]
["Typ výkazu:","Úč NUJ - Účtovná závierka"]
["Tlačová zostava vytvorená:","14.05.2026 01:56:38"]

{"sheet":"Titulná strana","index":1,"n_rows":27,"n_cols":2,"rows_kept":27,"cut":false,"hidden":false,"merged":[]}
["Zostavená k:","31.12.2025"]
["Daňové identifikačné číslo:",""]
["IČO:","17070775"]
["SK NACE:","85420 Terciárne vzdelávanie"]
["",""]
["Účtovná závierka","Riadna"]
["",""]
["Za obdobie"]
["od:","01/2025"]
["do:","12/2025"]
["",""]
["Bezprostredne predchádzajúce obdobie"]
["od:",""]
["do:",""]
["",""]
["Názov účtovnej jednotky:","Prešovská univerzita v Prešove"]
["",""]
["Sídlo účtovnej jednotky"]
["Ulica:","Ul. 17. novembra 3724/15"]
["Číslo:",""]
["PSČ:","08001"]
["Obec:","Prešov"]
["Telefónne číslo:",""]
["E-mailová adresa:",""]
["",""]
["Zostavená dňa:","25.03.2026"]
["Schválená dňa:",""]

{"sheet":"Strana aktív","index":2,"n_rows":63,"n_cols":7,"rows_kept":63,"cut":false,"hidden":false,"merged":[[0,0,1,0],[0,1,1,1],[0,3,0,5]]}
["","Strana aktív","č.r.","Bežné účtovné obdobie",null,null,"Bezprostredne predchádzajúce účtovné obdobie"]
[null,null,"","Brutto","Korekcia","Netto","Netto"]
["","a","b","1","2","3","4"]
["A.","NEOBEŽNÝ MAJETOK SPOLU r. 002 + r. 009 + r. 021","1",8.71377103E7,4.020167216E7,4.693603814E7,3.651219592E7]
["A.I.","Dlhodobý nehmotný majetok r. 003 až r. 008","2",1429131.45,1111986.35,317145.1,346438.2]
["A.I.1.","Nehmotné výsledky z vývojovej a obdobnej činnosti 012-(072+091AÚ)","3",0.0,0.0,0.0,0.0]
["2.","Softvér 013 - (073 + 091AÚ)","4",1326404.46,1015859.36,310545.1,346438.2]
["3.","Oceniteľné práva 014 - (074 + 091AÚ)","5",96126.99,96126.99,0.0,0.0]
["4.","Ostatný dlhodobý nehmotný majetok (018 + 019)-(078 + 079 + 091 AÚ)","6",0.0,0.0,0.0,0.0]
["5.","Obstaranie dlhodobého nehmotného majetku (041 - 093)","7",6600.0,0.0,6600.0,0.0]
["6.","Poskytnuté preddavky na dlhodobý nehmotný majetok (051- 095AÚ)","8",0.0,0.0,0.0,0.0]
["A.II.","Dlhodobý hmotný majetok r. 010 až r. 020","9",8.570691915E7,3.908968581E7,4.661723334E7,3.616409802E7]
["A.II.1","Pozemky (031)","10",3066057.43,0.0,3066057.43,3051632.4]
["2.","Umelecké diela a zbierky (032)","11",72252.13,0.0,72252.13,72252.13]
["3.","Stavby 021 - (081 + 092AÚ)","12",5.520497137E7,2.49252055E7,3.027976587E7,2.876783529E7]
["4.","Samostatné hnuteľné veci a súbory hnuteľných vecí 022 - (082 + 092AÚ)","13",1.502764423E7,1.371468539E7,1312958.84,959898.77]
["5.","Dopravné prostriedky 023 - (083 + 092AÚ)","14",245107.61,196067.55,49040.06,35490.0]
["6.","Pestovateľské celky trvalých porastov 025 - (085 + 092AÚ)","15",0.0,0.0,0.0,0.0]
["7.","Základné stádo a ťažné zvieratá 026 - (086 + 092AÚ)","16",0.0,0.0,0.0,0.0]
["8.","Drobný dlhodobý hmotný majetok 028 - (088 + 092AÚ)","17",239159.9,239159.9,0.0,0.0]
["9.","Ostatný dlhodobý hmotný majetok 029 - (089 +092AÚ)","18",14567.47,14567.47,0.0,0.0]
["10.","Obstaranie dlhodobého hmotného majetku (042 - 094)","19",1.183715901E7,0.0,1.183715901E7,3276989.43]
["11.","Poskytnuté preddavky na dlhodobý hmotný majetok (052 - 095AÚ)","20",0.0,0.0,0.0,0.0]
["A.III.","Dlhodobý finančný majetok r. 022 až r. 028","21",1659.7,0.0,1659.7,1659.7]
["A.III.1","Podielové cenné papiere a podiely v obchodných spoločnostiach v ovládanej osobe (061- 096 AÚ)","22",1659.7,0.0,1659.7,1659.7]
["2.","Podielové cenné papiere a podiely v obchodných spoločnostiach s podstatným vplyvom (062 - 096 AÚ)","23",0.0,0.0,0.0,0.0]
["3.","Dlhové cenné papiere držané do splatnosti (065 - 096 AÚ)","24",0.0,0.0,0.0,0.0]
["4.","Pôžičky podnikom v skupine a ostatné pôžičky (066 + 067) - 096 AÚ","25",0.0,0.0,0.0,0.0]
["5.","Ostatný dlhodobý finančný majetok (069 - 096 AÚ)","26",0.0,0.0,0.0,0.0]
["6.","Obstaranie dlhodobého finančného majetku (043 - 096 AÚ)","27",0.0,0.0,0.0,0.0]
["7.","Poskytnuté preddavky na dlhodobý finančný majetok (053 - 096 AÚ)","28",0.0,0.0,0.0,0.0]
["B.","OBEŽNÝ MAJETOK SPOLU r. 030+ r. 037+ r. 042 + r. 051","29",2.051067797E7,2918.79,2.050775918E7,1.510606939E7]
["B.I.","Zásoby r. 031 až r. 036","30",195773.01,0.0,195773.01,180377.9]
["B.I.1.","Materiál (112 + 119) - 191","31",108766.12,0.0,108766.12,96780.3]
["2.","Nedokončená výroba a polotovary vlastnej výroby (121+122)-(192+193)","32",0.0,0.0,0.0,0.0]
["3.","Výrobky (123 - 194)","33",0.0,0.0,0.0,0.0]
["4.","Zvieratá (124 - 195)","34",0.0,0.0,0.0,0.0]
["5.","Tovar (132 + 139) - 196","35",87006.89,0.0,87006.89,83597.6]
["6.","Poskytnuté prevádzkové preddavky na zásoby (314 AÚ - 391 AÚ)","36",0.0,0.0,0.0,0.0]
["B.II.","Dlhodobé pohľadávky r. 038 až r. 041","37",0.0,0.0,0.0,0.0]
["1.","Pohľadávky z obchodného styku (311 AÚ až 314 AÚ) - 391 AÚ","38",0.0,0.0,0.0,0.0]
["2.","Ostatné pohľadávky (315 AÚ - 391AÚ)","39",0.0,0.0,0.0,0.0]
["3.","Pohľadávky voči účastníkom združení (358AÚ - 391AÚ)","40",0.0,0.0,0.0,0.0]
["4.","Iné pohľadávky (335 AÚ + 373 AÚ + 375 AÚ + 378AÚ) - 391AÚ","41",0.0,0.0,0.0,0.0]
["B.III.","Krátkodobé pohľadávky r. 043 až r. 050","42",210580.61,2918.79,207661.82,252542.86]
["B.III.1.","Pohľadávky z obchodného styku (311AÚ až 314 AÚ) - 391AÚ","43",59260.13,2918.79,56341.34,168688.78]
["2.","Ostatné pohľadávky (315 AÚ - 391 AÚ)","44",0.0,0.0,0.0,0.0]
["3.","Zúčtovanie so Sociálnou poisťovňou a zdravotnými poisťovňami (336)","45",0.0,"X",0.0,0.0]
["4.","Daňové pohľadávky (341 až 345)","46",2052.0,"X",2052.0,7142.83]
["5.","Pohľadávky z dôvodu finančných vzťahov k štátnemu rozpočtu a rozpočtom územnej samosprávy (346+ 348)","47",0.0,"X",0.0,0.0]
["6.","Pohľadávky voči účastníkom združení (358 AÚ - 391AÚ)","48",0.0,0.0,0.0,0.0]
["7.","Spojovací účet pri združení (396 - 391AÚ)","49",0.0,0.0,0.0,0.0]
["8.","Iné pohľadávky (335AÚ + 373AÚ + 375AÚ + 378AÚ) - 391AÚ","50",149268.48,0.0,149268.48,76711.25]
["B.IV.","Finančné účty r. 052 až r. 056","51",2.010432435E7,0.0,2.010432435E7,1.467314863E7]
["B.IV.1.","Pokladnica (211 + 213)","52",0.0,"X",0.0,0.0]
["2.","Bankové účty (221 AÚ + 261)","53",2.010432435E7,"X",2.010432435E7,1.467314863E7]
["3.","Bankové účty s dobou viazanosti dlhšou ako jeden rok (221 AÚ)","54",0.0,"X",0.0,0.0]
["4.","Krátkodobý finančný majetok (251 + 253 + 255AÚ + 256 + 257) - 291AÚ","55",0.0,0.0,0.0,0.0]
["5.","Obstaranie krátkodobého finančného majetku (259 - 291AÚ)","56",0.0,0.0,0.0,0.0]
["C.","ČASOVÉ ROZLÍŠENIE SPOLU r. 058 a r. 059","57",14882.33,0.0,14882.33,27951.5]
["C.1.","Náklady budúcich období (381)","58",12273.27,0.0,12273.27,27951.5]
["2.","Príjmy budúcich období (385)","59",2609.06,0.0,2609.06,0.0]
["","MAJETOK SPOLU r. 001 + r. 029 + r. 057","60",1.076632706E8,4.020459095E7,6.745867965E7,5.164621681E7]

{"sheet":"Strana pasív","index":3,"n_rows":46,"n_cols":5,"rows_kept":46,"cut":false,"hidden":false,"merged":[[0,0,0,1],[1,0,1,1]]}
["Strana pasív",null,"č.r.","Bežné účtovné obdobie","Bezprostredne predchádzajúce účtovné obdobie"]
["a",null,"b","5","6"]
["A.","VLASTNÉ IMANIE r. 062 + r. 067 + r. 071 + r. 072","61",2.350576303E7,2.033953329E7]
["A.I.","Imanie a fondy r. 063 až r. 066","62",1.343978524E7,1.308362005E7]
["A.I.1.","Základné imanie (411)","63",9585308.16,1.000516585E7]
["2.","Fondy tvorené podľa osobitných predpisov (412)","64",1408398.46,1243210.49]
["3.","Fond reprodukcie (413)","65",2446078.62,1835243.71]
["4.","Oceňovacie rozdiely z precenenia kapitálových účastín (415)","66",0.0,0.0]
["A.II.","Fondy tvorené zo zisku r. 068 až r. 070","67",7116416.11,4356872.7]
["A.II.1.","Rezervný fond (421)","68",6685126.65,3927019.14]
["2.","Fondy tvorené zo zisku (423)","69",0.0,0.0]
["3.","Ostatné fondy (427)","70",431289.46,429853.56]
["A.III.","Nevysporiadaný výsledok hospodárenia minulých rokov (+; - 428)","71",140933.03,140933.03]
["A.IV.","Výsledok hospodárenia za účtovné obdobie r. 060 - (r. 062 + r. 067 + r. 071 + r. 073 + r. 100)","72",2808628.65,2758107.51]
["B.","ZÁVÄZKY r. 074 + r. 078 + r. 086 + r. 096","73",4979100.07,6438515.4]
["B.I.1.","Rezervy r. 075 až r. 077","74",498176.87,689526.27]
["2.","Rezervy zákonné (451AÚ)","75",0.0,0.0]
["3.","Ostatné rezervy (459AÚ)","76",0.0,0.0]
["4.","Krátkodobé rezervy (323 + 451AÚ + 459AÚ)","77",498176.87,689526.27]
["B.II.","Dlhodobé záväzky r. 079 až r. 085","78",352196.03,405273.43]
["B.II.1.","Záväzky zo sociálneho fondu (472)","79",40183.29,50387.98]
["2.","Vydané dlhopisy (473 - 255AÚ)","80",0.0,0.0]
["3.","Záväzky z nájmu (474 AÚ)","81",21213.79,29062.62]
["4.","Dlhodobé prijaté preddavky (475)","82",0.0,0.0]
["5.","Dlhodobé nevyfakturované dodávky (476 AÚ)","83",0.0,0.0]
["6.","Dlhodobé zmenky na úhradu (478)","84",0.0,0.0]
["7.","Ostatné dlhodobé záväzky (373 AÚ + 479 AÚ)","85",290798.95,325822.83]
["B.III.","Krátkodobé záväzky r. 087 až r. 095","86",3771857.17,4893737.7]
["B.III.1.","Záväzky z obchodného styku (321 až 326) okrem 323","87",880262.52,2277149.62]
["2.","Záväzky voči zamestnancom (331+ 333)","88",1349557.69,1272714.38]
["3.","Zúčtovanie so Sociálnou poisťovňou a zdravotnými poisťovňami (336)","89",862052.25,802628.91]
["4.","Daňové záväzky (341 až 345)","90",503285.15,323328.42]
["5.","Záväzky z dôvodu finančných vzťahov k štátnemu rozpočtu a rozpočtom územnej samosprávy (346+348)","91",0.0,0.0]
["6.","Záväzky z upísaných nesplatených cenných papierov a vkladov (367)","92",0.0,0.0]
["7.","Záväzky voči účastníkom združení (368)","93",0.0,0.0]
["8.","Spojovací účet pri združení (396)","94",0.0,0.0]
["9.","Ostatné záväzky (379 + 373 AÚ + 474 AÚ + 476AÚ + 479 AÚ)","95",176699.56,217916.37]
["B.IV.","Bankové úvery a iné výpomoci a pôžičky r. 097 až r. 099","96",356870.0,449978.0]
["B.IV.1","Dlhodobé bankové úvery (461AÚ)","97",356870.0,449978.0]
["2.","Bežné bankové úvery (231 + 232 + 461AÚ)","98",0.0,0.0]
["3.","Prijaté krátkodobé finančné výpomoci (241 + 249)","99",0.0,0.0]
["C.","ČASOVÉ ROZLÍŠENIE SPOLU r. 101 až r. 103","100",3.897381655E7,2.486816812E7]
["C.I.1.","Výdavky budúcich období (383)","101",0.0,0.0]
["2.","Výnosy budúcich období krátkodobé (384 AÚ)","102",0.0,0.0]
["3.","Výnosy budúcich období dlhodobé (384 AÚ)","103",3.897381655E7,2.486816812E7]
["","SPOLU VLASTNÉ IMANIE, ZÁVÄZKY A ÚČTY ČASOVÉHO ROZLÍŠENIA r.061 + r.073 + r.100","104",6.745867965E7,5.164621681E7]

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["Číslo účtu","Náklady","Číslo riadku","Činnosť",null,null,"Bezprostredne predchádzajúce účtovné obdobie"]
[null,null,null,"Hlavná nezdaňovaná","Podnikateľská zdaňovaná","Spolu"]
["a","b","c","1","2","3","4"]
["501","Spotreba materiálu","1",1479481.99,110371.59,1589853.58,1305107.44]
["502","Spotreba energie","2",1695880.58,87672.17,1783552.75,1608449.09]
["504","Predaný tovar","3",2870.63,32392.72,35263.35,11365.16]
["511","Opravy a udržiavanie","4",487087.56,3277.64,490365.2,293301.97]
["512","Cestovné","5",365550.08,1571.56,367121.64,345441.41]
["513","Náklady na reprezentáciu","6",133485.66,767.5,134253.16,127335.09]
["518","Ostatné služby","7",3160807.38,47538.15,3208345.53,2263291.03]
["521","Mzdové náklady","8",2.200199236E7,271898.88,2.227389124E7,2.057908667E7]
["524","Zákonné sociálne poistenie a zdravotné poistenie","9",7728168.49,95916.96,7824085.45,7226016.15]
["525","Ostatné sociálne poistenie","10",123186.77,607.68,123794.45,105864.6]
["527","Zákonné sociálne náklady","11",936831.88,7381.94,944213.82,893653.22]
["528","Ostatné sociálne náklady","12",0.0,0.0,0.0,0.0]
["531","Daň z motorových vozidiel","13",0.0,0.0,0.0,0.0]
["532","Daň z nehnuteľností","14",32558.33,12542.18,45100.51,39995.48]
["538","Ostatné dane a poplatky","15",129876.02,31413.36,161289.38,154841.66]
["541","Zmluvné pokuty a penále","16",0.0,3781.74,3781.74,0.0]
["542","Ostatné pokuty a penále","17",48.1,0.0,48.1,195.15]
["543","Odpísanie pohľadávky","18",0.0,0.0,0.0,0.0]
["544","Úroky","19",15143.46,0.0,15143.46,5950.31]
["545","Kurzové straty","20",1297.65,0.0,1297.65,1233.18]
["546","Dary","21",0.0,0.0,0.0,0.0]
["547","Osobitné náklady","22",1027998.0,0.0,1027998.0,936842.02]
["548","Manká a škody","23",0.0,0.0,0.0,166.8]
["549","Iné ostatné náklady","24",1657412.29,92069.29,1749481.58,1507259.3]
["551","Odpisy dlhodobého nehmotného majetku a dlhodobého hmotného majetku","25",1543586.15,34509.79,1578095.94,1479033.88]
["552","Zostatková cena predaného dlhodobého nehmotného majetku a dlhodobého hmotného majetku","26",105482.53,0.0,105482.53,0.0]
["553","Predané cenné papiere","27",0.0,0.0,0.0,0.0]
["554","Predaný materiál","28",0.0,0.0,0.0,0.0]
["555","Náklady na krátkodobý finančný majetok","29",0.0,0.0,0.0,0.0]
["556","Tvorba fondov","30",1740747.04,0.0,1740747.04,1132625.36]
["557","Náklady na precenenie cenných papierov","31",0.0,0.0,0.0,0.0]
["558","Tvorba a zúčtovanie opravných položiek","32",0.0,0.0,0.0,0.0]
["561","Poskytnuté príspevky organizačným zložkám","33",0.0,0.0,0.0,0.0]
["562","Poskytnuté príspevky iným účtovným jednotkám","34",13118.0,0.0,13118.0,11743.0]
["563","Poskytnuté príspevky fyzickým osobám","35",0.0,0.0,0.0,0.0]
["565","Poskytnuté príspevky z podielu zaplatenej dane","36",0.0,0.0,0.0,0.0]
["567","Poskytnuté príspevky z verejnej zbierky","37",0.0,0.0,0.0,0.0]
["","Účtová trieda 5 spolu r. 01 až r. 37","38",4.438261095E7,833713.15,4.52163241E7,4.002879797E7]

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["Číslo účtu","Výnosy","Číslo riadku","Činnosť",null,null,"Bezprostredne predchádzajúce účtovné obdobie"]
[null,null,null,"Hlavná nezdaňovaná","Podnikateľská zdaňovaná","Spolu"]
["a","b","c","1","2","3","4"]
["601","Tržby za vlastné výrobky","39",0.0,0.0,0.0,0.0]
["602","Tržby z predaja služieb","40",1913652.83,743083.61,2656736.44,1967800.89]
["604","Tržby za predaný tovar","41",1549.5,54370.05,55919.55,10043.27]
["611","Zmena stavu zásob nedokončenej výroby","42",0.0,0.0,0.0,0.0]
["612","Zmena stavu zásob polotovarov","43",0.0,0.0,0.0,0.0]
["613","Zmena stavu zásob výrobkov","44",0.0,0.0,0.0,0.0]
["614","Zmena stavu zásob zvierat","45",0.0,0.0,0.0,0.0]
["621","Aktivácia materiálu a tovaru","46",0.0,17807.49,17807.49,0.0]
["622","Aktivácia vnútroorganizačných služieb","47",8669.66,6294.84,14964.5,7181.26]
["623","Aktivácia dlhodobého nehmotného majetku","48",0.0,0.0,0.0,0.0]
["624","Aktivácia dlhodobého hmotného majetku","49",0.0,0.0,0.0,0.0]
["641","Zmluvné pokuty a penále","50",0.0,0.0,0.0,0.0]
["642","Ostatné pokuty a penále","51",0.0,0.0,0.0,0.0]
["643","Platby za odpísané pohľadávky","52",0.0,0.0,0.0,0.0]
["644","Úroky","53",136.23,2053.89,2190.12,3486.73]
["645","Kurzové zisky","54",153.86,1.07,154.93,0.01]
["646","Prijaté dary","55",0.0,0.0,0.0,0.0]
["647","Osobitné výnosy","56",0.0,0.0,0.0,0.0]
["648","Zákonné poplatky","57",2970351.34,0.0,2970351.34,2805097.95]
["649","Iné ostatné výnosy","58",2222302.59,1820.43,2224123.02,1474377.39]
["651","Tržby z predaja dlhodobého nehmotného majetku a dlhodobého hmotného majetku","59",372866.66,0.0,372866.66,2623.74]
["652","Výnosy z dlhodobého finančného majetku","60",0.0,0.0,0.0,0.0]
["653","Tržby z predaja cenných papierov a podielov","61",0.0,0.0,0.0,0.0]
["654","Tržby z predaja materiálu","62",0.0,0.0,0.0,0.0]
["655","Výnosy z krátkodobého finančného majetku","63",0.0,0.0,0.0,0.0]
["656","Výnosy z použitia fondu","64",123395.45,0.0,123395.45,115564.45]
["657","Výnosy z precenenia cenných papierov","65",0.0,0.0,0.0,0.0]
["658","Výnosy z nájmu majetku","66",0.0,59663.01,59663.01,70078.26]
["661","Prijaté príspevky od organizačných zložiek","67",0.0,0.0,0.0,0.0]
["662","Prijaté príspevky od právnických osôb","68",15720.12,0.0,15720.12,9771.35]
["663","Prijaté príspevky od fyzických osôb","69",0.0,0.0,0.0,0.0]
["664","Prijaté členské príspevky","70",0.0,0.0,0.0,0.0]
["665","Príspevky z podielu zaplatenej dane","71",0.0,0.0,0.0,0.0]
["667","Prijaté príspevky z verejných zbierok","72",0.0,0.0,0.0,0.0]
["691","Dotácie","73",3.957816202E7,0.0,3.957816202E7,3.632309385E7]
["","Účtová trieda 6 spolu r. 39 až r. 73","74",4.720696026E7,885094.39,4.809205465E7,4.278911915E7]
["","Výsledok hospodárenia pred zdanením r. 74 - r. 38","75",2824349.31,51381.24,2875730.55,2760321.18]
["591","Daň z príjmov","76",56150.67,10951.23,67101.9,2213.67]
["595","Dodatočné odvody dane z príjmov","77",0.0,0.0,0.0,0.0]
["","Výsledok hospodárenia po zdanení (r. 75 - (r. 76 + r. 77)) (+/-)","78",2768198.64,40430.01,2808628.65,2758107.51]