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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:","Obec Smižany"]
["IČO:","00691721"]
["DIČ:","2020715554"]
["Mesto:","Smižany"]
["Ulica:","Námestie M. Pajdušáka 1341/50"]
["Obdobie:","01/2025 - 12/2025"]
["Typ závierky:","Individuálna riadna"]
["Predložená dňa:","27.03.2026"]
["Zostavená dňa:","27.03.2026"]
["Schválená dňa:",""]
["SA uložená dňa:","21.05.2026"]
["Typ výkazu:","Výkaz ziskov a strát Úč ROPO SFOV 2-01 - Výkaz ziskov a strát"]
["Tlačová zostava vytvorená:","28.05.2026 20:23:39"]

{"sheet":"Náklady","index":1,"n_rows":67,"n_cols":7,"rows_kept":67,"cut":false,"hidden":false,"merged":[[0,0,1,0],[0,1,1,1],[0,2,1,2],[0,3,0,5],[0,6,1,6]]}
["Číslo účtu alebo skupiny","Náklady","Číslo riadku","2025",null,null,"2024"]
[null,null,null,"Hlavná činnosť","Podnikateľská činnosť","Spolu"]
["a","b","c","1","2","3","4"]
["50","Spotrebované nákupy (r. 002 až r. 005)","1",479738.06,16919.58,496657.64,563014.34]
["501","Spotreba materiálu","2",267505.98,0.0,267505.98,360195.24]
["502","Spotreba energie","3",212232.08,16919.58,229151.66,202819.1]
["503","Spotreba ostatných neskladovateľných dodávok","4",0.0,0.0,0.0,0.0]
["504, 507","Predaný tovar, Predaná nehnuteľnosť","5",0.0,0.0,0.0,0.0]
["51","Služby (r. 007 až r. 010)","6",939239.99,10782.91,950022.9,850806.45]
["511","Opravy a udržiavanie","7",158370.47,1882.41,160252.88,143807.31]
["512","Cestovné","8",1324.86,0.0,1324.86,625.42]
["513","Náklady na reprezentáciu","9",16502.37,0.0,16502.37,21749.92]
["518","Ostatné služby","10",763042.29,8900.5,771942.79,684623.8]
["52","Osobné náklady (r. 012 až r. 016)","11",3364689.62,0.0,3364689.62,3022067.83]
["521","Mzdové náklady","12",2346564.56,0.0,2346564.56,2106744.1]
["524","Zákonné sociálne poistenie","13",823490.52,0.0,823490.52,740827.34]
["525","Ostatné sociálne poistenie","14",24255.72,0.0,24255.72,22068.82]
["527","Zákonné sociálne náklady","15",170378.82,0.0,170378.82,152427.57]
["528","Ostatné sociálne náklady","16",0.0,0.0,0.0,0.0]
["53","Dane a poplatky (r. 018 až r. 020)","17",51034.26,1202.35,52236.61,52136.96]
["531","Daň z motorových vozidiel","18",0.0,0.0,0.0,0.0]
["532","Daň z nehnuteľnosti","19",0.0,1202.35,1202.35,1202.35]
["538","Ostatné dane a poplatky","20",51034.26,0.0,51034.26,50934.61]
["54","Ostatné náklady na prevádzkovú činnosť (r. 022 až r. 028)","21",105477.95,0.13,105478.08,144987.61]
["541","Zostatková cena predaného dlhodobého nehmotného majetku a dlhodobého hmotného majetku","22",50.67,0.0,50.67,62635.3]
["542","Predaný materiál","23",8755.62,0.0,8755.62,1130.5]
["544","Zmluvné pokuty, penále a úroky z omeškania","24",1.16,0.0,1.16,300.0]
["545","Ostatné pokuty, penále a úroky z omeškania","25",0.0,0.0,0.0,770.0]
["546","Odpis pohľadávky","26",5362.33,0.0,5362.33,7986.5]
["548","Ostatné náklady na prevádzkovú činnosť","27",91308.17,0.13,91308.3,72165.31]
["549","Manká a škody","28",0.0,0.0,0.0,0.0]
["55","Odpisy, rezervy a opravné položky z prevádzkovej činnosti a finančnej činnosti a zúčtovanie časového rozlíšenia (r. 030 + r. 031 + r. 036 + r. 039)","29",664764.73,18805.0,683569.73,640347.78]
["551","Odpisy dlhodobého nehmotného majetku a dlhodobého hmotného majetku","30",574177.03,18805.0,592982.03,575835.02]
["","Rezervy a opravné položky z prevádzkovej činnosti (r. 032 až r. 035)","31",90587.7,0.0,90587.7,64512.76]
["552","Tvorba zákonných rezerv z prevádzkovej činnosti","32",0.0,0.0,0.0,0.0]
["553","Tvorba ostatných rezerv z prevádzkovej činnosti","33",28739.0,0.0,28739.0,9004.0]
["557","Tvorba zákonných opravných položiek z prevádzkovej činnosti","34",0.0,0.0,0.0,0.0]
["558","Tvorba ostatných opravných položiek z prevádzkovej činnosti","35",61848.7,0.0,61848.7,55508.76]
["","Rezervy a opravné položky z finančnej činnosti (r. 037+ r. 038)","36",0.0,0.0,0.0,0.0]
["554","Tvorba rezerv z finančnej činnosti","37",0.0,0.0,0.0,0.0]
["559","Tvorba opravných položiek z finančnej činnosti","38",0.0,0.0,0.0,0.0]
["555","Zúčtovanie komplexných nákladov budúcich období","39",0.0,0.0,0.0,0.0]
["56","Finančné náklady (r. 041 až r. 048)","40",40219.49,82.8,40302.29,40219.5]
["561","Predané cenné papiere a podiely","41",0.0,0.0,0.0,0.0]
["562","Úroky","42",30594.65,0.0,30594.65,30996.24]
["563","Kurzové straty","43",0.0,0.0,0.0,0.0]
["564","Náklady na precenenie cenných papierov","44",0.0,0.0,0.0,0.0]
["566","Náklady na krátkodobý finančný majetok","45",0.0,0.0,0.0,0.0]
["567","Náklady na derivátové operácie","46",0.0,0.0,0.0,0.0]
["568","Ostatné finančné náklady","47",9624.84,82.8,9707.64,9223.26]
["569","Manká a škody na finančnom majetku","48",0.0,0.0,0.0,0.0]
["57","Mimoriadne náklady (r. 050 až r. 053)","49",0.0,0.0,0.0,0.0]
["572","Škody","50",0.0,0.0,0.0,0.0]
["574","Tvorba rezerv","51",0.0,0.0,0.0,0.0]
["578","Ostatné mimoriadne náklady","52",0.0,0.0,0.0,0.0]
["579","Tvorba opravných položiek","53",0.0,0.0,0.0,0.0]
["58","Náklady na transfery a náklady z odvodu príjmov (r. 055 až r. 063)","54",2322144.57,0.0,2322144.57,2375941.05]
["581","Náklady na transfery zo štátneho rozpočtu do štátnych rozpočtových organizácií a príspevkových organizácií","55",0.0,0.0,0.0,0.0]
["582","Náklady na transfery zo štátneho rozpočtu ostatným subjektom verejnej správy","56",0.0,0.0,0.0,0.0]
["583","Náklady na transfery zo štátneho rozpočtu subjektom mimo verejnej správy","57",0.0,0.0,0.0,0.0]
["584","Náklady na transfery z rozpočtu obce alebo z rozpočtu vyššieho územného celku do rozpočtových organizácií a príspevkových organizácií zriadených obcou alebo vyšším územným celkom","58",1842660.14,0.0,1842660.14,1772938.82]
["585","Náklady na transfery z rozpočtu obce alebo z rozpočtu vyššieho územného celku ostatným subjektom verejnej správy","59",6618.38,0.0,6618.38,160.0]
["586","Náklady na transfery z rozpočtu obce alebo z rozpočtu vyššieho územného celku subjektom mimo verejnej správy","60",472866.05,0.0,472866.05,602842.23]
["587","Náklady na ostatné transfery","61",0.0,0.0,0.0,0.0]
["588","Náklady z odvodu príjmov","62",0.0,0.0,0.0,0.0]
["589","Náklady z budúceho odvodu príjmov","63",0.0,0.0,0.0,0.0]
["","Účtové skupiny 50 - 58 súčet (r.001 + r.006 + r.011 + r.017 + r.021 + r.029 + r.040 + r.049 + r.054)","64",7967308.67,47792.77,8015101.44,7689521.52]

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["Číslo účtu alebo skupiny","Výnosy, daň z príjmov a výsledok hospodárenia","Číslo riadku","2025",null,null,"2024"]
[null,null,null,"Hlavná činnosť","Podnikateľská činnosť","Spolu"]
["a","b","c","1","2","3","4"]
["60","Tržby za vlastné výkony a tovar (r. 066 až r. 068)","65",523404.68,23985.76,547390.44,483496.33]
["601","Tržby za vlastné výrobky","66",0.0,5177.06,5177.06,5473.37]
["602","Tržby z predaja služieb","67",523404.68,18808.7,542213.38,478022.96]
["604, 607","Tržby za tovar, Výnosy z nehnuteľnosti na predaj","68",0.0,0.0,0.0,0.0]
["61","Zmena stavu vnútroorganizačných zásob (r. 070 až r. 073)","69",0.0,0.0,0.0,0.0]
["611","Zmena stavu nedokončenej výroby","70",0.0,0.0,0.0,0.0]
["612","Zmena stavu polotovarov","71",0.0,0.0,0.0,0.0]
["613","Zmena stavu výrobkov","72",0.0,0.0,0.0,0.0]
["614","Zmena stavu zvierat","73",0.0,0.0,0.0,0.0]
["62","Aktivácia (r. 075 až r. 078)","74",35789.52,0.0,35789.52,22968.25]
["621","Aktivácia materiálu a tovaru","75",0.0,0.0,0.0,0.0]
["622","Aktivácia vnútroorganizačných služieb","76",35789.52,0.0,35789.52,22968.25]
["623","Aktivácia dlhodobého nehmotného majetku","77",0.0,0.0,0.0,0.0]
["624","Aktivácia dlhodobého hmotného majetku","78",0.0,0.0,0.0,0.0]
["63","Daňové a colné výnosy a výnosy z poplatkov (r. 080 až r. 082)","79",4371049.86,0.0,4371049.86,4969093.39]
["631","Daňové a colné výnosy štátu","80",0.0,0.0,0.0,0.0]
["632","Daňové výnosy samosprávy","81",4017732.8,0.0,4017732.8,4671600.82]
["633","Výnosy z poplatkov","82",353317.06,0.0,353317.06,297492.57]
["64","Ostatné výnosy z prevádzkovej činnosti (r. 084 až r. 089)","83",158250.57,29500.06,187750.63,428470.17]
["641","Tržby z predaja dlhodobého nehmotného majetku a dlhodobého hmotného majetku","84",9410.0,0.0,9410.0,283262.04]
["642","Tržby z predaja materiálu","85",7678.68,0.0,7678.68,1130.5]
["644","Zmluvné pokuty, penále a úroky z omeškania","86",626.51,0.0,626.51,148.45]
["645","Ostatné pokuty, penále a úroky z omeškania","87",9152.0,0.0,9152.0,9556.0]
["646","Výnosy z odpísaných pohľadávok","88",0.0,0.0,0.0,49.78]
["648","Ostatné výnosy z prevádzkovej činnosti","89",131383.38,29500.06,160883.44,134323.4]
["65","Zúčtovanie rezerv a opravných položiek z prevádzkovej činnosti a finančnej činnosti a zúčtovanie časového rozlíšenia (r. 091 + r. 096 +r. 099)","90",49953.71,0.0,49953.71,35478.56]
["","Zúčtovanie rezerv a opravných položiek z prevádzkovej činnosti (r. 092 až r. 095)","91",49953.71,0.0,49953.71,35478.56]
["652","Zúčtovanie zákonných rezerv z prevádzkovej činnosti","92",0.0,0.0,0.0,0.0]
["653","Zúčtovanie ostatných rezerv z prevádzkovej činnosti","93",17786.0,0.0,17786.0,10404.0]
["657","Zúčtovanie zákonných opravných položiek z prevádzkovej činnosti","94",0.0,0.0,0.0,0.0]
["658","Zúčtovanie ostatných opravných položiek z prevádzkovej činnosti","95",32167.71,0.0,32167.71,25074.56]
["","Zúčtovanie rezerv a opravných položiek z finančnej činnosti (r. 097 + r. 098)","96",0.0,0.0,0.0,0.0]
["654","Zúčtovanie rezerv z finančnej činnosti","97",0.0,0.0,0.0,0.0]
["659","Zúčtovanie opravných položiek z finančnej činnosti","98",0.0,0.0,0.0,0.0]
["655","Zúčtovanie komplexných nákladov budúcich období","99",0.0,0.0,0.0,0.0]
["66","Finančné výnosy (r. 101 až r. 108)","100",5024.73,82.8,5107.53,3834.63]
["661","Tržby z predaja cenných papierov a podielov","101",0.0,0.0,0.0,0.0]
["662","Úroky","102",1520.45,0.0,1520.45,3661.72]
["663","Kurzové zisky","103",0.0,0.0,0.0,0.0]
["664","Výnosy z precenenia cenných papierov","104",0.0,0.0,0.0,0.0]
["665","Výnosy z dlhodobého finančného majetku","105",0.0,0.0,0.0,0.0]
["666","Výnosy z krátkodobého finančného majetku","106",3504.28,0.0,3504.28,90.11]
["667","Výnosy z derivátových operácií","107",0.0,0.0,0.0,0.0]
["668","Ostatné finančné výnosy","108",0.0,82.8,82.8,82.8]
["67","Mimoriadne výnosy (r. 110 až r. 113)","109",0.0,0.0,0.0,0.0]
["672","Náhrady škôd","110",0.0,0.0,0.0,0.0]
["674","Zúčtovanie rezerv","111",0.0,0.0,0.0,0.0]
["678","Ostatné mimoriadne výnosy","112",0.0,0.0,0.0,0.0]
["679","Zúčtovanie opravných položiek","113",0.0,0.0,0.0,0.0]
["68","Výnosy z transferov a rozpočtových príjmov v štátnych rozpočtových organizáciách a príspevkových organizáciách (r. 115 až r. 123)","114",0.0,0.0,0.0,0.0]
["681","Výnosy z bežných transferov zo štátneho rozpočtu","115",0.0,0.0,0.0,0.0]
["682","Výnosy z kapitálových transferov zo štátneho rozpočtu","116",0.0,0.0,0.0,0.0]
["683","Výnosy z bežných transferov od ostatných subjektov verejnej správy","117",0.0,0.0,0.0,0.0]
["684","Výnosy z kapitálových transferov od ostatných subjektov verejnej správy","118",0.0,0.0,0.0,0.0]
["685","Výnosy z bežných transferov od Európskej únie","119",0.0,0.0,0.0,0.0]
["686","Výnosy z kapitálových transferov od Európskej únie","120",0.0,0.0,0.0,0.0]
["687","Výnosy z bežných transferov od ostatných subjektov mimo verejnej správy","121",0.0,0.0,0.0,0.0]
["688","Výnosy z kapitálových transferov od ostatných subjektov mimo verejnej správy","122",0.0,0.0,0.0,0.0]
["689","Výnosy z odvodu rozpočtových príjmov","123",0.0,0.0,0.0,0.0]
["69","Výnosy z transferov a rozpočtových príjmov v obciach, vyšších územných celkoch a v rozpočtových organizáciách a príspevkových organizáciách zriadených obcou alebo vyšším územným celkom (r. 125 až r. 133)","124",2752731.21,0.0,2752731.21,1708598.17]
["691","Výnosy z bežných transferov z rozpočtu obce alebo z rozpočtu vyššieho územného celku v rozpočtových organizáciách a príspevkových organizáciách zriadených obcou alebo vyšším územným celkom","125",0.0,0.0,0.0,0.0]
["692","Výnosy z kapitálových transferov z rozpočtu obce alebo z rozpočtu vyššieho územného celku v rozpočtových organizáciách a príspevkových organizáciách zriadených obcou alebo vyšším územným celkom","126",0.0,0.0,0.0,0.0]
["693","Výnosy samosprávy z bežných transferov zo štátneho rozpočtu a od iných subjektov verejnej správy","127",2283727.32,0.0,2283727.32,1256506.04]
["694","Výnosy samosprávy z kapitálových transferov zo štátneho rozpočtu a od iných subjektov verejnej správy","128",191159.13,0.0,191159.13,187575.12]
["695","Výnosy samosprávy z bežných transferov od Európskej únie","129",0.0,0.0,0.0,0.0]
["696","Výnosy samosprávy z kapitálových transferov od Európskych spoločenstiev","130",0.0,0.0,0.0,0.0]
["697","Výnosy samosprávy z bežných transferov od ostatných subjektov mimo verejnej správy","131",3715.3,0.0,3715.3,12305.64]
["698","Výnosy samosprávy z kapitálových transferov od ostatných subjektov mimo verejnej správy","132",49356.59,0.0,49356.59,48637.27]
["699","Výnosy samosprávy z odvodu rozpočtových príjmov","133",224772.87,0.0,224772.87,203574.1]
["","Účtová trieda 6 súčet (r. 065 + r. 069 + r. 074 + r. 079 + r. 083 + r. 090 + r. 100 + r. 109 + r. 114 + r. 124)","134",7896204.28,53568.62,7949772.9,7651939.5]
["","Výsledok hospodárenia pred zdanením (r. 134 mínus r. 064) (+/-)","135",-71104.39,5775.85,-65328.54,-37582.02]
["591","Splatná daň z príjmov","136",306.49,2099.32,2405.81,4314.05]
["595","Dodatočne platená daň z príjmov","137",0.0,0.0,0.0,0.0]
["","Výsledok hospodárenia po zdanení r. 135 mínus (r. 136, r. 137) (+/-)","138",-71410.88,3676.53,-67734.35,-41896.07]