{"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:","01/2016 - 12/2016"]
["Typ závierky:","Individuálna riadna"]
["Predložená dňa:","29.03.2017"]
["Zostavená dňa:","29.03.2017"]
["Schválená dňa:",""]
["SA uložená dňa:","27.04.2017"]
["Typ výkazu:","Výkaz ziskov a strát Úč ROPO SFOV 2-01 - Výkaz ziskov a strát"]
["Tlačová zostava vytvorená:","12.06.2026 06:37:05"]

{"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","2016",null,null,"2015"]
[null,null,null,"Hlavná činnosť","Podnikateľská činnosť","Spolu"]
["a","b","c","1","2","3","4"]
["50","Spotrebované nákupy (r. 002 až r. 005)","1",492621.44,6963.3,499584.74,488685.11]
["501","Spotreba materiálu","2",345840.58,6.3,345846.88,322288.64]
["502","Spotreba energie","3",146780.86,148.36,146929.22,159466.19]
["503","Spotreba ostatných neskladovateľných dodávok","4",0.0,0.0,0.0,0.0]
["504, 507","Predaný tovar, Predaná nehnuteľnosť","5",0.0,6808.64,6808.64,6930.28]
["51","Služby (r. 007 až r. 010)","6",663310.93,171.15,663482.08,562797.8]
["511","Opravy a udržiavanie","7",218044.66,101.0,218145.66,73489.2]
["512","Cestovné","8",2112.68,0.0,2112.68,1916.64]
["513","Náklady na reprezentáciu","9",4129.4,0.0,4129.4,3482.94]
["518","Ostatné služby","10",439024.19,70.15,439094.34,483909.02]
["52","Osobné náklady (r. 012 až r. 016)","11",1741672.2,1569.85,1743242.05,1629368.75]
["521","Mzdové náklady","12",1237327.2,1073.39,1238400.59,1153280.62]
["524","Zákonné sociálne poistenie","13",411217.7,330.34,411548.04,383757.07]
["525","Ostatné sociálne poistenie","14",9922.63,37.85,9960.48,9830.76]
["527","Zákonné sociálne náklady","15",83204.67,128.27,83332.94,82500.3]
["528","Ostatné sociálne náklady","16",0.0,0.0,0.0,0.0]
["53","Dane a poplatky (r. 018 až r. 020)","17",7078.11,0.0,7078.11,4950.91]
["531","Daň z motorových vozidiel","18",0.0,0.0,0.0,0.0]
["532","Daň z nehnuteľnosti","19",461.26,0.0,461.26,461.26]
["538","Ostatné dane a poplatky","20",6616.85,0.0,6616.85,4489.65]
["54","Ostatné náklady na prevádzkovú činnosť (r. 022 až r. 028)","21",394558.97,0.0,394558.97,915711.55]
["541","Zostatková cena predaného dlhodobého nehmotného majetku a dlhodobého hmotného majetku","22",71874.86,0.0,71874.86,247847.81]
["542","Predaný materiál","23",2210.84,0.0,2210.84,1005.25]
["544","Zmluvné pokuty, penále a úroky z omeškania","24",5.0,0.0,5.0,0.0]
["545","Ostatné pokuty, penále a úroky z omeškania","25",0.0,0.0,0.0,0.0]
["546","Odpis pohľadávky","26",30411.57,0.0,30411.57,447500.17]
["548","Ostatné náklady na prevádzkovú činnosť","27",290056.7,0.0,290056.7,219358.32]
["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",686753.18,0.0,686753.18,577824.5]
["551","Odpisy dlhodobého nehmotného majetku a dlhodobého hmotného majetku","30",671947.47,0.0,671947.47,531105.82]
["","Rezervy a opravné položky z prevádzkovej činnosti (r. 032 až r. 035)","31",14805.71,0.0,14805.71,46718.68]
["552","Tvorba zákonných rezerv z prevádzkovej činnosti","32",0.0,0.0,0.0,0.0]
["553","Tvorba ostatných rezerv z prevádzkovej činnosti","33",2280.0,0.0,2280.0,2280.0]
["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",12525.71,0.0,12525.71,44438.68]
["","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",59004.67,83.88,59088.55,66985.4]
["561","Predané cenné papiere a podiely","41",0.0,0.0,0.0,3990.0]
["562","Úroky","42",43229.22,0.0,43229.22,43567.91]
["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",15775.45,83.88,15859.33,19427.49]
["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",1008015.59,0.0,1008015.59,1027306.79]
["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",934013.63,0.0,934013.63,878030.79]
["585","Náklady na transfery z rozpočtu obce alebo z rozpočtu vyššieho územného celku ostatným subjektom verejnej správy","59",70.4,0.0,70.4,69936.0]
["586","Náklady na transfery z rozpočtu obce alebo z rozpočtu vyššieho územného celku subjektom mimo verejnej správy","60",73931.56,0.0,73931.56,79340.0]
["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",5053015.09,8788.18,5061803.27,5273630.81]

{"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","2016",null,null,"2015"]
[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",387499.31,8902.04,396401.35,396939.93]
["601","Tržby za vlastné výrobky","66",0.0,0.0,0.0,0.0]
["602","Tržby z predaja služieb","67",387499.31,1.6,387500.91,387883.19]
["604, 607","Tržby za tovar, Výnosy z nehnuteľnosti na predaj","68",0.0,8900.44,8900.44,9056.74]
["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",0.0,0.0,0.0,0.0]
["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",0.0,0.0,0.0,0.0]
["63","Daňové a colné výnosy a výnosy z poplatkov (r. 080 až r. 082)","79",3241301.41,0.0,3241301.41,2969247.96]
["631","Daňové a colné výnosy štátu","80",0.0,0.0,0.0,0.0]
["632","Daňové výnosy samosprávy","81",3120077.31,0.0,3120077.31,2865606.83]
["633","Výnosy z poplatkov","82",121224.1,0.0,121224.1,103641.13]
["64","Ostatné výnosy z prevádzkovej činnosti (r. 084 až r. 089)","83",601519.86,0.0,601519.86,435946.28]
["641","Tržby z predaja dlhodobého nehmotného majetku a dlhodobého hmotného majetku","84",228432.01,0.0,228432.01,103947.03]
["642","Tržby z predaja materiálu","85",2210.84,0.0,2210.84,1005.25]
["644","Zmluvné pokuty, penále a úroky z omeškania","86",0.0,0.0,0.0,0.0]
["645","Ostatné pokuty, penále a úroky z omeškania","87",2346.79,0.0,2346.79,11240.41]
["646","Výnosy z odpísaných pohľadávok","88",0.0,0.0,0.0,0.0]
["648","Ostatné výnosy z prevádzkovej činnosti","89",368530.22,0.0,368530.22,319753.59]
["65","Zúčtovanie rezerv a opravných položiek z prevádzkovej činnosti a finančnej činnosti a zúčtovanie časového rozlíšenia (r. 091 + r. 096 +r. 099)","90",67870.59,0.0,67870.59,18444.02]
["","Zúčtovanie rezerv a opravných položiek z prevádzkovej činnosti (r. 092 až r. 095)","91",67870.59,0.0,67870.59,18065.12]
["652","Zúčtovanie zákonných rezerv z prevádzkovej činnosti","92",0.0,0.0,0.0,0.0]
["653","Zúčtovanie ostatných rezerv z prevádzkovej činnosti","93",2280.0,0.0,2280.0,2160.0]
["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",65590.59,0.0,65590.59,15905.12]
["","Zúčtovanie rezerv a opravných položiek z finančnej činnosti (r. 097 + r. 098)","96",0.0,0.0,0.0,378.9]
["654","Zúčtovanie rezerv z finančnej činnosti","97",0.0,0.0,0.0,0.0]
["659","Zúčtovanie opravných položiek z finančnej činnosti","98",0.0,0.0,0.0,378.9]
["655","Zúčtovanie komplexných nákladov budúcich období","99",0.0,0.0,0.0,0.0]
["66","Finančné výnosy (r. 101 až r. 108)","100",1019.82,0.15,1019.97,9574.48]
["661","Tržby z predaja cenných papierov a podielov","101",0.0,0.0,0.0,6000.0]
["662","Úroky","102",1019.82,0.15,1019.97,954.28]
["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",0.0,0.0,0.0,2620.2]
["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",996736.89,0.0,996736.89,1139579.55]
["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",442390.96,0.0,442390.96,671903.26]
["694","Výnosy samosprávy z kapitálových transferov zo štátneho rozpočtu a od iných subjektov verejnej správy","128",429392.78,0.0,429392.78,354799.87]
["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",11827.8,0.0,11827.8,0.0]
["698","Výnosy samosprávy z kapitálových transferov od ostatných subjektov mimo verejnej správy","132",5815.29,0.0,5815.29,5815.32]
["699","Výnosy samosprávy z odvodu rozpočtových príjmov","133",107310.06,0.0,107310.06,107061.1]
["","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",5295947.88,8902.19,5304850.07,4969732.22]
["","Výsledok hospodárenia pred zdanením (r. 134 mínus r. 064) (+/-)","135",242932.79,114.01,243046.8,-303898.59]
["591","Splatná daň z príjmov","136",203.52,25.08,228.6,218.72]
["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",242729.27,88.93,242818.2,-304117.31]