{"text_format":"2","workbook":"xlsx","n_sheets":3,"sheets":["Informácie o účtovnej závierke","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:","Mesto Lipany"]
["IČO:","00327379"]
["DIČ:","2020711572"]
["Mesto:","Lipany"]
["Ulica:","Krivianska 1"]
["Obdobie:","01/2014 - 12/2014"]
["Typ závierky:","Individuálna riadna"]
["Predložená dňa:","31.03.2015"]
["Zostavená dňa:","30.03.2015"]
["Schválená dňa:",""]
["SA uložená dňa:","19.06.2015"]
["Typ výkazu:","Výkaz ziskov a strát Úč ROPO SFOV 2-01 - Výkaz ziskov a strát"]
["Tlačová zostava vytvorená:","20.08.2025 11:20:35"]

{"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","2014",null,null,"2013"]
[null,null,null,"Hlavná činnosť","Podnikateľská činnosť","Spolu"]
["a","b","c","1","2","3","4"]
["50","Spotrebované nákupy (r. 002 až r. 005)","1",524937.6,8100.64,533038.24,493398.74]
["501","Spotreba materiálu","2",351720.39,49.26,351769.65,290525.63]
["502","Spotreba energie","3",173217.21,210.39,173427.6,195660.47]
["503","Spotreba ostatných neskladovateľných dodávok","4",0.0,0.0,0.0,0.0]
["504, 507","Predaný tovar, Predaná nehnuteľnosť","5",0.0,7840.99,7840.99,7212.64]
["51","Služby (r. 007 až r. 010)","6",658270.48,76.31,658346.79,381293.36]
["511","Opravy a udržiavanie","7",110927.23,42.0,110969.23,59527.33]
["512","Cestovné","8",3358.28,0.0,3358.28,1511.48]
["513","Náklady na reprezentáciu","9",4348.23,0.0,4348.23,1594.75]
["518","Ostatné služby","10",539636.74,34.31,539671.05,318659.8]
["52","Osobné náklady (r. 012 až r. 016)","11",1462477.08,2013.11,1464490.19,1305995.25]
["521","Mzdové náklady","12",1035498.33,1402.55,1036900.88,917754.29]
["524","Zákonné sociálne poistenie","13",358121.14,464.8,358585.94,324091.98]
["525","Ostatné sociálne poistenie","14",9568.64,42.76,9611.4,8583.86]
["527","Zákonné sociálne náklady","15",59288.97,103.0,59391.97,55565.12]
["528","Ostatné sociálne náklady","16",0.0,0.0,0.0,0.0]
["53","Dane a poplatky (r. 018 až r. 020)","17",7486.42,0.0,7486.42,4551.65]
["531","Daň z motorových vozidiel","18",0.0,0.0,0.0,0.0]
["532","Daň z nehnuteľnosti","19",363.08,0.0,363.08,363.08]
["538","Ostatné dane a poplatky","20",7123.34,0.0,7123.34,4188.57]
["54","Ostatné náklady na prevádzkovú činnosť (r. 022 až r. 028)","21",351658.48,0.0,351658.48,258388.54]
["541","Zostatková cena predaného dlhodobého nehmotného majetku a dlhodobého hmotného majetku","22",125611.21,0.0,125611.21,64935.42]
["542","Predaný materiál","23",0.0,0.0,0.0,17.25]
["544","Zmluvné pokuty, penále a úroky z omeškania","24",0.0,0.0,0.0,1960.85]
["545","Ostatné pokuty, penále a úroky z omeškania","25",0.0,0.0,0.0,38.27]
["546","Odpis pohľadávky","26",60.92,0.0,60.92,1546.03]
["548","Ostatné náklady na prevádzkovú činnosť","27",225986.35,0.0,225986.35,189890.72]
["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",498122.84,0.0,498122.84,524123.62]
["551","Odpisy dlhodobého nehmotného majetku a dlhodobého hmotného majetku","30",430079.14,0.0,430079.14,450053.39]
["","Rezervy a opravné položky z prevádzkovej činnosti (r. 032 až r. 035)","31",68043.7,0.0,68043.7,74043.67]
["552","Tvorba zákonných rezerv z prevádzkovej činnosti","32",0.0,0.0,0.0,0.0]
["553","Tvorba ostatných rezerv z prevádzkovej činnosti","33",34065.0,0.0,34065.0,61429.23]
["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",33978.7,0.0,33978.7,12614.44]
["","Rezervy a opravné položky z finančnej činnosti (r. 037+ r. 038)","36",0.0,0.0,0.0,26.56]
["554","Tvorba rezerv z finančnej činnosti","37",0.0,0.0,0.0,0.0]
["559","Tvorba opravných položiek z finančnej činnosti","38",0.0,0.0,0.0,26.56]
["555","Zúčtovanie komplexných nákladov budúcich období","39",0.0,0.0,0.0,0.0]
["56","Finančné náklady (r. 041 až r. 048)","40",66166.92,78.81,66245.73,82889.63]
["561","Predané cenné papiere a podiely","41",0.0,0.0,0.0,0.0]
["562","Úroky","42",49038.62,0.0,49038.62,61640.96]
["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",17128.3,78.81,17207.11,21248.67]
["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",1142354.49,0.0,1142354.49,1114547.28]
["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",952605.39,0.0,952605.39,856736.54]
["585","Náklady na transfery z rozpočtu obce alebo z rozpočtu vyššieho územného celku ostatným subjektom verejnej správy","59",68963.6,0.0,68963.6,65816.2]
["586","Náklady na transfery z rozpočtu obce alebo z rozpočtu vyššieho územného celku subjektom mimo verejnej správy","60",120785.5,0.0,120785.5,191994.54]
["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",4711474.31,10268.87,4721743.18,4165188.07]

{"sheet":"Výnosy","index":2,"n_rows":77,"n_cols":7,"rows_kept":77,"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","Výnosy, daň z príjmov a výsledok hospodárenia","Číslo riadku","2014",null,null,"2013"]
[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",387535.3,10336.73,397872.03,379364.76]
["601","Tržby za vlastné výrobky","66",0.0,0.0,0.0,0.0]
["602","Tržby z predaja služieb","67",387535.3,8.6,387543.9,369913.26]
["604, 607","Tržby za tovar, Výnosy z nehnuteľnosti na predaj","68",0.0,10328.13,10328.13,9451.5]
["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",4420.14,0.0,4420.14,1979.32]
["621","Aktivácia materiálu a tovaru","75",0.0,0.0,0.0,0.0]
["622","Aktivácia vnútroorganizačných služieb","76",0.0,0.0,0.0,0.0]
["623","Aktivácia dlhodobého nehmotného majetku","77",0.0,0.0,0.0,0.0]
["624","Aktivácia dlhodobého hmotného majetku","78",4420.14,0.0,4420.14,1979.32]
["63","Daňové a colné výnosy a výnosy z poplatkov (r. 080 až r. 082)","79",2638984.47,0.0,2638984.47,2453525.59]
["631","Daňové a colné výnosy štátu","80",0.0,0.0,0.0,0.0]
["632","Daňové výnosy samosprávy","81",2534211.23,0.0,2534211.23,2338112.46]
["633","Výnosy z poplatkov","82",104773.24,0.0,104773.24,115413.13]
["64","Ostatné výnosy z prevádzkovej činnosti (r. 084 až r. 089)","83",1054922.29,0.12,1054922.41,570894.82]
["641","Tržby z predaja dlhodobého nehmotného majetku a dlhodobého hmotného majetku","84",254607.49,0.0,254607.49,239867.99]
["642","Tržby z predaja materiálu","85",0.0,0.0,0.0,17.25]
["644","Zmluvné pokuty, penále a úroky z omeškania","86",439003.76,0.0,439003.76,156.29]
["645","Ostatné pokuty, penále a úroky z omeškania","87",3132.49,0.0,3132.49,6358.69]
["646","Výnosy z odpísaných pohľadávok","88",0.0,0.0,0.0,0.0]
["648","Ostatné výnosy z prevádzkovej činnosti","89",358178.55,0.12,358178.67,324494.6]
["65","Zúčtovanie rezerv a opravných položiek z prevádzkovej činnosti a finančnej činnosti a zúčtovanie časového rozlíšenia (r. 091 + r. 096 +r. 099)","90",72386.41,0.0,72386.41,72334.14]
["","Zúčtovanie rezerv a opravných položiek z prevádzkovej činnosti (r. 092 až r. 095)","91",72323.74,0.0,72323.74,72244.14]
["652","Zúčtovanie zákonných rezerv z prevádzkovej činnosti","92",0.0,0.0,0.0,0.0]
["653","Zúčtovanie ostatných rezerv z prevádzkovej činnosti","93",60793.73,0.0,60793.73,66402.38]
["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",11530.01,0.0,11530.01,5841.76]
["","Zúčtovanie rezerv a opravných položiek z finančnej činnosti (r. 097 + r. 098)","96",62.67,0.0,62.67,90.0]
["654","Zúčtovanie rezerv z finančnej činnosti","97",0.0,0.0,0.0,0.0]
["659","Zúčtovanie opravných položiek z finančnej činnosti","98",62.67,0.0,62.67,90.0]
["655","Zúčtovanie komplexných nákladov budúcich období","99",0.0,0.0,0.0,0.0]
["66","Finančné výnosy (r. 101 až r. 108)","100",757.1,0.18,757.28,824.0]
["661","Tržby z predaja cenných papierov a podielov","101",0.0,0.0,0.0,0.0]
["662","Úroky","102",757.1,0.18,757.28,824.0]
["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",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",0.0,0.0,0.0,0.0]
["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",826402.13,0.0,826402.13,911852.81]
["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",419763.1,0.0,419763.1,534474.59]
["694","Výnosy samosprávy z kapitálových transferov zo štátneho rozpočtu a od iných subjektov verejnej správy","128",305222.46,0.0,305222.46,279259.1]
["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",868.0,0.0,868.0,6777.71]
["698","Výnosy samosprávy z kapitálových transferov od ostatných subjektov mimo verejnej správy","132",5815.32,0.0,5815.32,5815.32]
["699","Výnosy samosprávy z odvodu rozpočtových príjmov","133",94733.25,0.0,94733.25,85526.09]
["","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",4985407.84,10337.03,4995744.87,4390775.44]
["","Výsledok hospodárenia pred zdanením (r. 134 mínus r. 064) (+/-)","135",273933.53,68.16,274001.69,225587.37]
["591","Splatná daň z príjmov","136",149.88,14.99,164.87,160.62]
["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",273783.65,53.17,273836.82,225426.75]