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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 Lipany"]
["IČO:","00327379"]
["DIČ:","2020711572"]
["Mesto:","Lipany"]
["Ulica:","Krivianska 1"]
["Obdobie:","01/2021 - 12/2021"]
["Typ závierky:","Individuálna riadna"]
["Predložená dňa:","30.03.2022"]
["Zostavená dňa:","30.03.2022"]
["Schválená dňa:",""]
["SA uložená dňa:","19.05.2022"]
["Typ výkazu:","Výkaz ziskov a strát Úč ROPO SFOV 2-01 - Výkaz ziskov a strát"]
["Tlačová zostava vytvorená:","02.09.2026 05:58:51"]

{"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","2021",null,null,"2020"]
[null,null,null,"Hlavná činnosť","Podnikateľská činnosť","Spolu"]
["a","b","c","1","2","3","4"]
["50","Spotrebované nákupy (r. 002 až r. 005)","1",606014.25,0.0,606014.25,538710.84]
["501","Spotreba materiálu","2",429461.55,0.0,429461.55,376740.72]
["502","Spotreba energie","3",176552.7,0.0,176552.7,161970.12]
["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",747642.81,0.0,747642.81,536425.71]
["511","Opravy a udržiavanie","7",119625.19,0.0,119625.19,91973.07]
["512","Cestovné","8",138.26,0.0,138.26,1047.34]
["513","Náklady na reprezentáciu","9",2089.97,0.0,2089.97,1751.08]
["518","Ostatné služby","10",625789.39,0.0,625789.39,441654.22]
["52","Osobné náklady (r. 012 až r. 016)","11",2952117.26,0.0,2952117.26,2734608.21]
["521","Mzdové náklady","12",2085176.05,0.0,2085176.05,1955361.05]
["524","Zákonné sociálne poistenie","13",718384.21,0.0,718384.21,641983.55]
["525","Ostatné sociálne poistenie","14",10832.78,0.0,10832.78,10205.22]
["527","Zákonné sociálne náklady","15",137724.22,0.0,137724.22,127058.39]
["528","Ostatné sociálne náklady","16",0.0,0.0,0.0,0.0]
["53","Dane a poplatky (r. 018 až r. 020)","17",41448.57,0.0,41448.57,35659.38]
["531","Daň z motorových vozidiel","18",0.0,0.0,0.0,0.0]
["532","Daň z nehnuteľnosti","19",741.25,0.0,741.25,741.25]
["538","Ostatné dane a poplatky","20",40707.32,0.0,40707.32,34918.13]
["54","Ostatné náklady na prevádzkovú činnosť (r. 022 až r. 028)","21",1065362.61,0.0,1065362.61,355590.07]
["541","Zostatková cena predaného dlhodobého nehmotného majetku a dlhodobého hmotného majetku","22",721269.51,0.0,721269.51,28159.08]
["542","Predaný materiál","23",866.94,0.0,866.94,312.05]
["544","Zmluvné pokuty, penále a úroky z omeškania","24",456.25,0.0,456.25,120.9]
["545","Ostatné pokuty, penále a úroky z omeškania","25",237.55,0.0,237.55,155.01]
["546","Odpis pohľadávky","26",5462.92,0.0,5462.92,1192.9]
["548","Ostatné náklady na prevádzkovú činnosť","27",337069.44,0.0,337069.44,325650.13]
["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",898507.02,0.0,898507.02,807243.08]
["551","Odpisy dlhodobého nehmotného majetku a dlhodobého hmotného majetku","30",893397.33,0.0,893397.33,781634.46]
["","Rezervy a opravné položky z prevádzkovej činnosti (r. 032 až r. 035)","31",5109.69,0.0,5109.69,25608.62]
["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",2829.69,0.0,2829.69,23328.62]
["","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",60253.24,0.0,60253.24,60814.77]
["561","Predané cenné papiere a podiely","41",0.0,0.0,0.0,0.0]
["562","Úroky","42",36303.97,0.0,36303.97,39649.58]
["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",23949.27,0.0,23949.27,21165.19]
["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",1297540.16,0.0,1297540.16,1392397.93]
["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",1196141.51,0.0,1196141.51,1273474.93]
["585","Náklady na transfery z rozpočtu obce alebo z rozpočtu vyššieho územného celku ostatným subjektom verejnej správy","59",163.8,0.0,163.8,84.0]
["586","Náklady na transfery z rozpočtu obce alebo z rozpočtu vyššieho územného celku subjektom mimo verejnej správy","60",101234.85,0.0,101234.85,118839.0]
["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",7668885.92,0.0,7668885.92,6461449.99]

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["Číslo účtu alebo skupiny","Výnosy, daň z príjmov a výsledok hospodárenia","Číslo riadku","2021",null,null,"2020"]
[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",431167.79,0.0,431167.79,329047.11]
["601","Tržby za vlastné výrobky","66",0.0,0.0,0.0,0.0]
["602","Tržby z predaja služieb","67",431167.79,0.0,431167.79,329047.11]
["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",636.59,0.0,636.59,56.21]
["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",636.59,0.0,636.59,56.21]
["63","Daňové a colné výnosy a výnosy z poplatkov (r. 080 až r. 082)","79",4404013.84,0.0,4404013.84,4209751.28]
["631","Daňové a colné výnosy štátu","80",0.0,0.0,0.0,0.0]
["632","Daňové výnosy samosprávy","81",4216249.63,0.0,4216249.63,4060464.26]
["633","Výnosy z poplatkov","82",187764.21,0.0,187764.21,149287.02]
["64","Ostatné výnosy z prevádzkovej činnosti (r. 084 až r. 089)","83",1558673.43,0.0,1558673.43,508718.05]
["641","Tržby z predaja dlhodobého nehmotného majetku a dlhodobého hmotného majetku","84",1162363.31,0.0,1162363.31,85656.22]
["642","Tržby z predaja materiálu","85",866.94,0.0,866.94,312.05]
["644","Zmluvné pokuty, penále a úroky z omeškania","86",489.0,0.0,489.0,10060.43]
["645","Ostatné pokuty, penále a úroky z omeškania","87",2684.73,0.0,2684.73,2359.92]
["646","Výnosy z odpísaných pohľadávok","88",0.0,0.0,0.0,0.0]
["648","Ostatné výnosy z prevádzkovej činnosti","89",392269.45,0.0,392269.45,410329.43]
["65","Zúčtovanie rezerv a opravných položiek z prevádzkovej činnosti a finančnej činnosti a zúčtovanie časového rozlíšenia (r. 091 + r. 096 +r. 099)","90",4578.22,0.0,4578.22,5662.9]
["","Zúčtovanie rezerv a opravných položiek z prevádzkovej činnosti (r. 092 až r. 095)","91",4578.22,0.0,4578.22,5662.9]
["652","Zúčtovanie zákonných rezerv z prevádzkovej činnosti","92",0.0,0.0,0.0,0.0]
["653","Zúčtovanie ostatných rezerv z prevádzkovej činnosti","93",2280.0,0.0,2280.0,2280.0]
["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",2298.22,0.0,2298.22,3382.9]
["","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",0.0,0.0,0.0,41.51]
["661","Tržby z predaja cenných papierov a podielov","101",0.0,0.0,0.0,0.0]
["662","Úroky","102",0.0,0.0,0.0,41.51]
["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",1443383.84,0.0,1443383.84,1486297.69]
["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",838016.58,0.0,838016.58,970599.88]
["694","Výnosy samosprávy z kapitálových transferov zo štátneho rozpočtu a od iných subjektov verejnej správy","128",515557.85,0.0,515557.85,410070.96]
["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",8955.84,0.0,8955.84,8955.84]
["697","Výnosy samosprávy z bežných transferov od ostatných subjektov mimo verejnej správy","131",5729.79,0.0,5729.79,5503.72]
["698","Výnosy samosprávy z kapitálových transferov od ostatných subjektov mimo verejnej správy","132",0.0,0.0,0.0,0.0]
["699","Výnosy samosprávy z odvodu rozpočtových príjmov","133",75123.78,0.0,75123.78,91167.29]
["","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",7842453.71,0.0,7842453.71,6539574.75]
["","Výsledok hospodárenia pred zdanením (r. 134 mínus r. 064) (+/-)","135",173567.79,0.0,173567.79,78124.76]
["591","Splatná daň z príjmov","136",0.0,0.0,0.0,7.85]
["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",173567.79,0.0,173567.79,78116.91]