{"text_format":"2","workbook":"xlsx","n_sheets":6,"sheets":["Informácie o účtovnej závierke","Titulná strana","Strana aktív","Strana pasív","Náklady","Výnosy"],"not_rendered":{"charts":0,"images":0,"macros":0,"external_links":0,"defined_names":0,"comments":1,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"run_cost":"one","rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"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:","Univerzita veterinárskeho lekárstva a farmácie v Košiciach"]
["IČO:","00397474"]
["DIČ:","2020486699"]
["Mesto:","Košice - mestská časť Sever"]
["Ulica:","Komenského 68/73"]
["Obdobie:","01/2025 - 12/2025"]
["Typ závierky:","Individuálna riadna"]
["Predložená dňa:","31.03.2026"]
["Zostavená dňa:","30.03.2026"]
["Schválená dňa:",""]
["SA uložená dňa:",""]
["Typ výkazu:","Úč NUJ - Účtovná závierka"]
["Tlačová zostava vytvorená:","22.05.2026 08:29:42"]

{"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:","2020486699"]
["IČO:","00397474"]
["SK NACE:","85420 Terciárne vzdelávanie"]
["",""]
["Účtovná závierka","Riadna"]
["",""]
["Za obdobie"]
["od:","01/2025"]
["do:","12/2025"]
["",""]
["Bezprostredne predchádzajúce obdobie"]
["od:",""]
["do:",""]
["",""]
["Názov účtovnej jednotky:","Univerzita veterinárskeho lekárstva a farmácie v Košiciach"]
["",""]
["Sídlo účtovnej jednotky"]
["Ulica:","Komenského 68/73"]
["Číslo:",""]
["PSČ:","04001"]
["Obec:","Košice - mestská časť Sever"]
["Telefónne číslo:",""]
["E-mailová adresa:",""]
["",""]
["Zostavená dňa:","30.03.2026"]
["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",9.651461065E7,4.666991019E7,4.984470046E7,4.787188813E7]
["A.I.","Dlhodobý nehmotný majetok r. 003 až r. 008","2",1621138.1,1433266.83,187871.27,39876.6]
["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",1546846.1,1433266.83,113579.27,39876.6]
["3.","Oceniteľné práva 014 - (074 + 091AÚ)","5",0.0,0.0,0.0,0.0]
["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",74292.0,0.0,74292.0,0.0]
["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",9.19316119E7,4.523664336E7,4.669496854E7,4.487015088E7]
["A.II.1","Pozemky (031)","10",3640181.72,0.0,3640181.72,3640181.72]
["2.","Umelecké diela a zbierky (032)","11",132310.66,0.0,132310.66,132310.66]
["3.","Stavby 021 - (081 + 092AÚ)","12",5.548594667E7,1.849894716E7,3.698699951E7,3.468077248E7]
["4.","Samostatné hnuteľné veci a súbory hnuteľných vecí 022 - (082 + 092AÚ)","13",2.794017898E7,2.501786089E7,2922318.09,3143483.89]
["5.","Dopravné prostriedky 023 - (083 + 092AÚ)","14",1223752.03,897804.99,325947.04,363753.84]
["6.","Pestovateľské celky trvalých porastov 025 - (085 + 092AÚ)","15",84921.76,84921.76,0.0,0.0]
["7.","Základné stádo a ťažné zvieratá 026 - (086 + 092AÚ)","16",30753.53,16883.53,13870.0,15715.0]
["8.","Drobný dlhodobý hmotný majetok 028 - (088 + 092AÚ)","17",746283.77,720225.03,26058.74,31168.44]
["9.","Ostatný dlhodobý hmotný majetok 029 - (089 +092AÚ)","18",0.0,0.0,0.0,0.0]
["10.","Obstaranie dlhodobého hmotného majetku (042 - 094)","19",2647282.78,0.0,2647282.78,2862764.85]
["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",2961860.65,0.0,2961860.65,2961860.65]
["A.III.1","Podielové cenné papiere a podiely v obchodných spoločnostiach v ovládanej osobe (061- 096 AÚ)","22",2961860.65,0.0,2961860.65,2961860.65]
["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",8468820.26,0.0,8468820.26,8231847.16]
["B.I.","Zásoby r. 031 až r. 036","30",254214.61,0.0,254214.61,240358.94]
["B.I.1.","Materiál (112 + 119) - 191","31",156692.07,0.0,156692.07,141232.25]
["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",47914.17,0.0,47914.17,41498.44]
["4.","Zvieratá (124 - 195)","34",9276.18,0.0,9276.18,13328.63]
["5.","Tovar (132 + 139) - 196","35",40332.19,0.0,40332.19,44299.62]
["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",308398.86,0.0,308398.86,516870.44]
["B.III.1.","Pohľadávky z obchodného styku (311AÚ až 314 AÚ) - 391AÚ","43",190989.08,0.0,190989.08,240313.56]
["2.","Ostatné pohľadávky (315 AÚ - 391 AÚ)","44",1005.04,0.0,1005.04,1690.86]
["3.","Zúčtovanie so Sociálnou poisťovňou a zdravotnými poisťovňami (336)","45",0.0,"X",0.0,0.0]
["4.","Daňové pohľadávky (341 až 345)","46",0.0,"X",0.0,0.0]
["5.","Pohľadávky z dôvodu finančných vzťahov k štátnemu rozpočtu a rozpočtom územnej samosprávy (346+ 348)","47",46179.7,"X",46179.7,208490.9]
["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",70225.04,0.0,70225.04,66375.12]
["B.IV.","Finančné účty r. 052 až r. 056","51",7906206.79,0.0,7906206.79,7474617.78]
["B.IV.1.","Pokladnica (211 + 213)","52",0.0,"X",0.0,0.0]
["2.","Bankové účty (221 AÚ + 261)","53",7906206.79,"X",7906206.79,7474617.78]
["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",46295.2,0.0,46295.2,186710.4]
["C.1.","Náklady budúcich období (381)","58",46295.2,0.0,46295.2,186710.4]
["2.","Príjmy budúcich období (385)","59",0.0,0.0,0.0,0.0]
["","MAJETOK SPOLU r. 001 + r. 029 + r. 057","60",1.050297261E8,4.666991019E7,5.835981592E7,5.629044569E7]

{"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",2.286811697E7,2.257851115E7]
["A.I.","Imanie a fondy r. 063 až r. 066","62",2.253054031E7,2.239369895E7]
["A.I.1.","Základné imanie (411)","63",2.04764612E7,2.035682184E7]
["2.","Fondy tvorené podľa osobitných predpisov (412)","64",276778.7,254165.89]
["3.","Fond reprodukcie (413)","65",1777300.41,1782711.22]
["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",78063.45,73110.97]
["A.II.1.","Rezervný fond (421)","68",0.0,0.0]
["2.","Fondy tvorené zo zisku (423)","69",0.0,0.0]
["3.","Ostatné fondy (427)","70",78063.45,73110.97]
["A.III.","Nevysporiadaný výsledok hospodárenia minulých rokov (+; - 428)","71",0.0,0.0]
["A.IV.","Výsledok hospodárenia za účtovné obdobie r. 060 - (r. 062 + r. 067 + r. 071 + r. 073 + r. 100)","72",259513.21,111701.23]
["B.","ZÁVÄZKY r. 074 + r. 078 + r. 086 + r. 096","73",3505618.22,3476530.28]
["B.I.1.","Rezervy r. 075 až r. 077","74",857310.06,445444.06]
["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",857310.06,445444.06]
["B.II.","Dlhodobé záväzky r. 079 až r. 085","78",371.78,458.57]
["B.II.1.","Záväzky zo sociálneho fondu (472)","79",371.78,458.57]
["2.","Vydané dlhopisy (473 - 255AÚ)","80",0.0,0.0]
["3.","Záväzky z nájmu (474 AÚ)","81",0.0,0.0]
["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",0.0,0.0]
["B.III.","Krátkodobé záväzky r. 087 až r. 095","86",2647936.38,3030627.65]
["B.III.1.","Záväzky z obchodného styku (321 až 326) okrem 323","87",566307.88,910816.63]
["2.","Záväzky voči zamestnancom (331+ 333)","88",870470.41,850129.23]
["3.","Zúčtovanie so Sociálnou poisťovňou a zdravotnými poisťovňami (336)","89",561923.66,542949.38]
["4.","Daňové záväzky (341 až 345)","90",197281.66,293094.62]
["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",451952.77,433637.79]
["B.IV.","Bankové úvery a iné výpomoci a pôžičky r. 097 až r. 099","96",0.0,0.0]
["B.IV.1","Dlhodobé bankové úvery (461AÚ)","97",0.0,0.0]
["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",3.198608073E7,3.023540426E7]
["C.I.1.","Výdavky budúcich období (383)","101",0.0,0.0]
["2.","Výnosy budúcich období krátkodobé (384 AÚ)","102",3247423.6,3542069.13]
["3.","Výnosy budúcich období dlhodobé (384 AÚ)","103",2.873865713E7,2.669333513E7]
["","SPOLU VLASTNÉ IMANIE, ZÁVÄZKY A ÚČTY ČASOVÉHO ROZLÍŠENIA r.061 + r.073 + r.100","104",5.835981592E7,5.629044569E7]

{"sheet":"Náklady","index":4,"n_rows":41,"n_cols":7,"rows_kept":41,"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","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",2329697.52,47408.97,2377106.49,2176985.16]
["502","Spotreba energie","2",1389983.26,18935.24,1408918.5,1397922.62]
["504","Predaný tovar","3",0.0,353500.44,353500.44,440508.94]
["511","Opravy a udržiavanie","4",2115853.11,9750.4,2125603.51,1623358.22]
["512","Cestovné","5",207480.71,286.4,207767.11,191957.32]
["513","Náklady na reprezentáciu","6",57494.6,0.0,57494.6,52954.21]
["518","Ostatné služby","7",3193144.86,60018.11,3253162.97,2988191.95]
["521","Mzdové náklady","8",1.392238635E7,296397.78,1.421878413E7,1.297140546E7]
["524","Zákonné sociálne poistenie a zdravotné poistenie","9",4967364.17,68207.83,5035572.0,4641711.2]
["525","Ostatné sociálne poistenie","10",113978.0,696.0,114674.0,109050.0]
["527","Zákonné sociálne náklady","11",749523.42,2181.32,751704.74,811802.25]
["528","Ostatné sociálne náklady","12",194.04,0.0,194.04,0.0]
["531","Daň z motorových vozidiel","13",0.0,823.29,823.29,1117.89]
["532","Daň z nehnuteľností","14",43731.96,437.34,44169.3,44019.96]
["538","Ostatné dane a poplatky","15",105646.73,2307.57,107954.3,81608.09]
["541","Zmluvné pokuty a penále","16",100.05,0.0,100.05,19.15]
["542","Ostatné pokuty a penále","17",249.66,0.0,249.66,3089.09]
["543","Odpísanie pohľadávky","18",566.69,0.0,566.69,247.8]
["544","Úroky","19",0.0,0.0,0.0,0.0]
["545","Kurzové straty","20",568.46,0.0,568.46,809.15]
["546","Dary","21",1000.0,0.0,1000.0,1500.0]
["547","Osobitné náklady","22",296968.1,0.0,296968.1,0.0]
["548","Manká a škody","23",257.94,0.0,257.94,960.0]
["549","Iné ostatné náklady","24",1355312.38,34958.71,1390271.09,1742295.41]
["551","Odpisy dlhodobého nehmotného majetku a dlhodobého hmotného majetku","25",1657382.68,118521.61,1775904.29,1695457.38]
["552","Zostatková cena predaného dlhodobého nehmotného majetku a dlhodobého hmotného majetku","26",0.0,0.0,0.0,0.0]
["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",483918.32,0.0,483918.32,460203.67]
["557","Náklady na precenenie cenných papierov","31",0.0,0.0,0.0,0.0]
["558","Tvorba a zúčtovanie opravných položiek","32",0.0,0.0,0.0,925.41]
["561","Poskytnuté príspevky organizačným zložkám","33",0.0,0.0,0.0,0.0]
["562","Poskytnuté príspevky iným účtovným jednotkám","34",52445.17,320.94,52766.11,40477.0]
["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",3.304524818E7,1014751.95,3.406000013E7,3.147857733E7]

{"sheet":"Výnosy","index":5,"n_rows":43,"n_cols":7,"rows_kept":43,"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","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",2330.0,55205.83,57535.83,57772.71]
["602","Tržby z predaja služieb","40",2106123.55,400748.69,2506872.24,2543355.43]
["604","Tržby za predaný tovar","41",0.0,467017.67,467017.67,505161.71]
["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",0.0,6050.6,6050.6,-1522.64]
["614","Zmena stavu zásob zvierat","45",-4052.45,0.0,-4052.45,-1806.32]
["621","Aktivácia materiálu a tovaru","46",0.0,0.0,0.0,65816.69]
["622","Aktivácia vnútroorganizačných služieb","47",0.0,0.0,0.0,0.0]
["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",178.6,0.0,178.6,105.76]
["642","Ostatné pokuty a penále","51",465.44,0.0,465.44,498.93]
["643","Platby za odpísané pohľadávky","52",0.0,0.0,0.0,0.0]
["644","Úroky","53",0.0,0.0,0.0,0.0]
["645","Kurzové zisky","54",0.0,0.0,0.0,37.61]
["646","Prijaté dary","55",20018.0,1832.0,21850.0,23106.85]
["647","Osobitné výnosy","56",0.0,0.0,0.0,0.0]
["648","Zákonné poplatky","57",4607182.63,0.0,4607182.63,4302490.39]
["649","Iné ostatné výnosy","58",631677.19,500.7,632177.89,253974.65]
["651","Tržby z predaja dlhodobého nehmotného majetku a dlhodobého hmotného majetku","59",2972.0,0.0,2972.0,681.0]
["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",83185.71,0.0,83185.71,67535.78]
["657","Výnosy z precenenia cenných papierov","65",0.0,0.0,0.0,0.0]
["658","Výnosy z nájmu majetku","66",0.0,281582.09,281582.09,284949.46]
["661","Prijaté príspevky od organizačných zložiek","67",0.0,0.0,0.0,0.0]
["662","Prijaté príspevky od právnických osôb","68",13846.0,0.0,13846.0,13382.0]
["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",2.570524748E7,0.0,2.570524748E7,2.35314289E7]
["","Účtová trieda 6 spolu r. 39 až r. 73","74",3.316917415E7,1212937.58,3.438211173E7,3.164696891E7]
["","Výsledok hospodárenia pred zdanením r. 74 - r. 38","75",123925.97,198185.63,322111.6,168391.58]
["591","Daň z príjmov","76",0.0,62598.39,62598.39,56690.35]
["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",123925.97,135587.24,259513.21,111701.23]