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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:","Mesto Liptovský Mikuláš"]
["IČO:","00315524"]
["DIČ:","2021031111"]
["Mesto:","Liptovský Mikuláš"]
["Ulica:","Štúrova 1989/41"]
["Obdobie:","01/2025 - 12/2025"]
["Typ závierky:","Individuálna riadna"]
["Predložená dňa:","30.03.2026"]
["Zostavená dňa:","30.03.2026"]
["Schválená dňa:",""]
["SA uložená dňa:","02.06.2026"]
["Typ výkazu:","Výkaz ziskov a strát Úč ROPO SFOV 2-01 - Výkaz ziskov a strát"]
["Tlačová zostava vytvorená:","13.07.2026 06:21:09"]

{"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",952383.37,0.0,952383.37,843585.67]
["501","Spotreba materiálu","2",368777.6,0.0,368777.6,327309.03]
["502","Spotreba energie","3",583605.77,0.0,583605.77,516276.64]
["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",4318040.54,0.0,4318040.54,3387656.4]
["511","Opravy a udržiavanie","7",1535042.26,0.0,1535042.26,674918.82]
["512","Cestovné","8",3552.01,0.0,3552.01,20226.15]
["513","Náklady na reprezentáciu","9",78502.97,0.0,78502.97,80450.05]
["518","Ostatné služby","10",2700943.3,0.0,2700943.3,2612061.38]
["52","Osobné náklady (r. 012 až r. 016)","11",5866556.06,0.0,5866556.06,5307642.37]
["521","Mzdové náklady","12",4130615.07,0.0,4130615.07,3737015.95]
["524","Zákonné sociálne poistenie","13",1447122.54,0.0,1447122.54,1286461.59]
["525","Ostatné sociálne poistenie","14",13240.0,0.0,13240.0,12458.0]
["527","Zákonné sociálne náklady","15",275578.45,0.0,275578.45,271706.83]
["528","Ostatné sociálne náklady","16",0.0,0.0,0.0,0.0]
["53","Dane a poplatky (r. 018 až r. 020)","17",145159.88,0.0,145159.88,17117.74]
["531","Daň z motorových vozidiel","18",0.0,0.0,0.0,0.0]
["532","Daň z nehnuteľnosti","19",0.0,0.0,0.0,0.0]
["538","Ostatné dane a poplatky","20",145159.88,0.0,145159.88,17117.74]
["54","Ostatné náklady na prevádzkovú činnosť (r. 022 až r. 028)","21",483367.34,0.0,483367.34,493554.61]
["541","Zostatková cena predaného dlhodobého nehmotného majetku a dlhodobého hmotného majetku","22",16796.71,0.0,16796.71,28490.68]
["542","Predaný materiál","23",77.5,0.0,77.5,137.4]
["544","Zmluvné pokuty, penále a úroky z omeškania","24",52.0,0.0,52.0,3112.5]
["545","Ostatné pokuty, penále a úroky z omeškania","25",0.0,0.0,0.0,0.0]
["546","Odpis pohľadávky","26",105269.88,0.0,105269.88,36648.88]
["548","Ostatné náklady na prevádzkovú činnosť","27",361161.25,0.0,361161.25,425165.15]
["549","Manká a škody","28",10.0,0.0,10.0,0.0]
["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",1751015.32,0.0,1751015.32,1527715.3]
["551","Odpisy dlhodobého nehmotného majetku a dlhodobého hmotného majetku","30",1108290.8,0.0,1108290.8,1092010.6]
["","Rezervy a opravné položky z prevádzkovej činnosti (r. 032 až r. 035)","31",581872.52,0.0,581872.52,435704.7]
["552","Tvorba zákonných rezerv z prevádzkovej činnosti","32",0.0,0.0,0.0,0.0]
["553","Tvorba ostatných rezerv z prevádzkovej činnosti","33",37455.0,0.0,37455.0,196120.63]
["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",544417.52,0.0,544417.52,239584.07]
["","Rezervy a opravné položky z finančnej činnosti (r. 037+ r. 038)","36",60852.0,0.0,60852.0,0.0]
["554","Tvorba rezerv z finančnej činnosti","37",0.0,0.0,0.0,0.0]
["559","Tvorba opravných položiek z finančnej činnosti","38",60852.0,0.0,60852.0,0.0]
["555","Zúčtovanie komplexných nákladov budúcich období","39",0.0,0.0,0.0,0.0]
["56","Finančné náklady (r. 041 až r. 048)","40",284976.05,0.0,284976.05,350466.7]
["561","Predané cenné papiere a podiely","41",0.0,0.0,0.0,0.0]
["562","Úroky","42",270280.94,0.0,270280.94,277958.39]
["563","Kurzové straty","43",1.3,0.0,1.3,0.0]
["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",14693.81,0.0,14693.81,72508.31]
["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",1.458954299E7,0.0,1.458954299E7,1.831507812E7]
["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",1.159952329E7,0.0,1.159952329E7,1.426476623E7]
["585","Náklady na transfery z rozpočtu obce alebo z rozpočtu vyššieho územného celku ostatným subjektom verejnej správy","59",0.0,0.0,0.0,0.0]
["586","Náklady na transfery z rozpočtu obce alebo z rozpočtu vyššieho územného celku subjektom mimo verejnej správy","60",2850244.48,0.0,2850244.48,3624779.58]
["587","Náklady na ostatné transfery","61",139775.22,0.0,139775.22,425532.31]
["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",2.839104155E7,0.0,2.839104155E7,3.024281691E7]

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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",447767.42,0.0,447767.42,413338.84]
["601","Tržby za vlastné výrobky","66",0.0,0.0,0.0,0.0]
["602","Tržby z predaja služieb","67",447767.42,0.0,447767.42,413338.84]
["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",8043.7,0.0,8043.7,8431.4]
["621","Aktivácia materiálu a tovaru","75",0.0,0.0,0.0,0.0]
["622","Aktivácia vnútroorganizačných služieb","76",8043.7,0.0,8043.7,8431.4]
["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",1.921560987E7,0.0,1.921560987E7,2.153839198E7]
["631","Daňové a colné výnosy štátu","80",0.0,0.0,0.0,0.0]
["632","Daňové výnosy samosprávy","81",1.711800608E7,0.0,1.711800608E7,1.96145649E7]
["633","Výnosy z poplatkov","82",2097603.79,0.0,2097603.79,1923827.08]
["64","Ostatné výnosy z prevádzkovej činnosti (r. 084 až r. 089)","83",1622519.37,0.0,1622519.37,1432123.16]
["641","Tržby z predaja dlhodobého nehmotného majetku a dlhodobého hmotného majetku","84",245463.91,0.0,245463.91,317745.42]
["642","Tržby z predaja materiálu","85",265.55,0.0,265.55,219.0]
["644","Zmluvné pokuty, penále a úroky z omeškania","86",151.48,0.0,151.48,617.67]
["645","Ostatné pokuty, penále a úroky z omeškania","87",177783.5,0.0,177783.5,82413.0]
["646","Výnosy z odpísaných pohľadávok","88",0.0,0.0,0.0,0.0]
["648","Ostatné výnosy z prevádzkovej činnosti","89",1198854.93,0.0,1198854.93,1031128.07]
["65","Zúčtovanie rezerv a opravných položiek z prevádzkovej činnosti a finančnej činnosti a zúčtovanie časového rozlíšenia (r. 091 + r. 096 +r. 099)","90",463177.03,0.0,463177.03,465274.8]
["","Zúčtovanie rezerv a opravných položiek z prevádzkovej činnosti (r. 092 až r. 095)","91",463177.03,0.0,463177.03,456557.15]
["652","Zúčtovanie zákonných rezerv z prevádzkovej činnosti","92",2460.0,0.0,2460.0,0.0]
["653","Zúčtovanie ostatných rezerv z prevádzkovej činnosti","93",215083.46,0.0,215083.46,316141.87]
["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",245633.57,0.0,245633.57,140415.28]
["","Zúčtovanie rezerv a opravných položiek z finančnej činnosti (r. 097 + r. 098)","96",0.0,0.0,0.0,8717.65]
["654","Zúčtovanie rezerv z finančnej činnosti","97",0.0,0.0,0.0,0.0]
["659","Zúčtovanie opravných položiek z finančnej činnosti","98",0.0,0.0,0.0,8717.65]
["655","Zúčtovanie komplexných nákladov budúcich období","99",0.0,0.0,0.0,0.0]
["66","Finančné výnosy (r. 101 až r. 108)","100",56412.67,0.0,56412.67,68163.78]
["661","Tržby z predaja cenných papierov a podielov","101",0.0,0.0,0.0,0.0]
["662","Úroky","102",906.83,0.0,906.83,797.83]
["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",55505.84,0.0,55505.84,67365.91]
["666","Výnosy z krátkodobého finančného majetku","106",0.0,0.0,0.0,0.0]
["667","Výnosy z derivátových operácií","107",0.0,0.0,0.0,0.0]
["668","Ostatné finančné výnosy","108",0.0,0.0,0.0,0.04]
["67","Mimoriadne výnosy (r. 110 až r. 113)","109",1014.36,0.0,1014.36,1117.84]
["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",1014.36,0.0,1014.36,1117.84]
["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",5253693.71,0.0,5253693.71,4813388.37]
["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",1309239.73,0.0,1309239.73,1387398.54]
["694","Výnosy samosprávy z kapitálových transferov zo štátneho rozpočtu a od iných subjektov verejnej správy","128",601363.83,0.0,601363.83,562534.71]
["695","Výnosy samosprávy z bežných transferov od Európskej únie","129",536588.69,0.0,536588.69,352378.76]
["696","Výnosy samosprávy z kapitálových transferov od Európskych spoločenstiev","130",313019.39,0.0,313019.39,359757.51]
["697","Výnosy samosprávy z bežných transferov od ostatných subjektov mimo verejnej správy","131",40402.23,0.0,40402.23,50862.25]
["698","Výnosy samosprávy z kapitálových transferov od ostatných subjektov mimo verejnej správy","132",208703.27,0.0,208703.27,219609.79]
["699","Výnosy samosprávy z odvodu rozpočtových príjmov","133",2244376.57,0.0,2244376.57,1880846.81]
["","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",2.706823813E7,0.0,2.706823813E7,2.874023017E7]
["","Výsledok hospodárenia pred zdanením (r. 134 mínus r. 064) (+/-)","135",-1322803.42,0.0,-1322803.42,-1502586.74]
["591","Splatná daň z príjmov","136",180.08,0.0,180.08,749.8]
["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",-1322983.5,0.0,-1322983.5,-1503336.54]