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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:","01/2024 - 12/2024"]
["Typ závierky:","Individuálna riadna"]
["Predložená dňa:","28.03.2025"]
["Zostavená dňa:","28.03.2025"]
["Schválená dňa:",""]
["SA uložená dňa:","03.12.2025"]
["Typ výkazu:","Výkaz ziskov a strát Úč ROPO SFOV 2-01 - Výkaz ziskov a strát"]
["Tlačová zostava vytvorená:","08.05.2026 22:43:41"]

{"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","2024",null,null,"2023"]
[null,null,null,"Hlavná činnosť","Podnikateľská činnosť","Spolu"]
["a","b","c","1","2","3","4"]
["50","Spotrebované nákupy (r. 002 až r. 005)","1",843585.67,0.0,843585.67,1260862.03]
["501","Spotreba materiálu","2",327309.03,0.0,327309.03,265149.05]
["502","Spotreba energie","3",516276.64,0.0,516276.64,995712.98]
["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",3387656.4,0.0,3387656.4,3128505.34]
["511","Opravy a udržiavanie","7",674918.82,0.0,674918.82,518061.05]
["512","Cestovné","8",20226.15,0.0,20226.15,10808.4]
["513","Náklady na reprezentáciu","9",80450.05,0.0,80450.05,72410.91]
["518","Ostatné služby","10",2612061.38,0.0,2612061.38,2527224.98]
["52","Osobné náklady (r. 012 až r. 016)","11",5307642.37,0.0,5307642.37,4921063.24]
["521","Mzdové náklady","12",3737015.95,0.0,3737015.95,3488208.15]
["524","Zákonné sociálne poistenie","13",1286461.59,0.0,1286461.59,1178779.58]
["525","Ostatné sociálne poistenie","14",12458.0,0.0,12458.0,12528.0]
["527","Zákonné sociálne náklady","15",271706.83,0.0,271706.83,241547.51]
["528","Ostatné sociálne náklady","16",0.0,0.0,0.0,0.0]
["53","Dane a poplatky (r. 018 až r. 020)","17",17117.74,0.0,17117.74,11492.65]
["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",17117.74,0.0,17117.74,11492.65]
["54","Ostatné náklady na prevádzkovú činnosť (r. 022 až r. 028)","21",493554.61,0.0,493554.61,345454.48]
["541","Zostatková cena predaného dlhodobého nehmotného majetku a dlhodobého hmotného majetku","22",28490.68,0.0,28490.68,5507.97]
["542","Predaný materiál","23",137.4,0.0,137.4,34.35]
["544","Zmluvné pokuty, penále a úroky z omeškania","24",3112.5,0.0,3112.5,2095.02]
["545","Ostatné pokuty, penále a úroky z omeškania","25",0.0,0.0,0.0,0.0]
["546","Odpis pohľadávky","26",36648.88,0.0,36648.88,35950.18]
["548","Ostatné náklady na prevádzkovú činnosť","27",425165.15,0.0,425165.15,301866.96]
["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",1527715.3,0.0,1527715.3,1561503.25]
["551","Odpisy dlhodobého nehmotného majetku a dlhodobého hmotného majetku","30",1092010.6,0.0,1092010.6,1080085.72]
["","Rezervy a opravné položky z prevádzkovej činnosti (r. 032 až r. 035)","31",435704.7,0.0,435704.7,481417.53]
["552","Tvorba zákonných rezerv z prevádzkovej činnosti","32",0.0,0.0,0.0,0.0]
["553","Tvorba ostatných rezerv z prevádzkovej činnosti","33",196120.63,0.0,196120.63,173656.83]
["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",239584.07,0.0,239584.07,307760.7]
["","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",350466.7,0.0,350466.7,1208157.83]
["561","Predané cenné papiere a podiely","41",0.0,0.0,0.0,933325.0]
["562","Úroky","42",277958.39,0.0,277958.39,207934.54]
["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",72508.31,0.0,72508.31,66898.29]
["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",1.831507812E7,0.0,1.831507812E7,1.793084084E7]
["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",1.426476623E7,0.0,1.426476623E7,1.37755588E7]
["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",3624779.58,0.0,3624779.58,3460503.09]
["587","Náklady na ostatné transfery","61",425532.31,0.0,425532.31,694778.95]
["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",3.024281691E7,0.0,3.024281691E7,3.036787966E7]

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["Číslo účtu alebo skupiny","Výnosy, daň z príjmov a výsledok hospodárenia","Číslo riadku","2024",null,null,"2023"]
[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",413338.84,0.0,413338.84,343103.42]
["601","Tržby za vlastné výrobky","66",0.0,0.0,0.0,0.0]
["602","Tržby z predaja služieb","67",413338.84,0.0,413338.84,343103.42]
["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",8431.4,0.0,8431.4,2475.2]
["621","Aktivácia materiálu a tovaru","75",0.0,0.0,0.0,0.0]
["622","Aktivácia vnútroorganizačných služieb","76",8431.4,0.0,8431.4,2475.2]
["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",2.153839198E7,0.0,2.153839198E7,2.095523389E7]
["631","Daňové a colné výnosy štátu","80",0.0,0.0,0.0,0.0]
["632","Daňové výnosy samosprávy","81",1.96145649E7,0.0,1.96145649E7,1.943747488E7]
["633","Výnosy z poplatkov","82",1923827.08,0.0,1923827.08,1517759.01]
["64","Ostatné výnosy z prevádzkovej činnosti (r. 084 až r. 089)","83",1432123.16,0.0,1432123.16,1127651.28]
["641","Tržby z predaja dlhodobého nehmotného majetku a dlhodobého hmotného majetku","84",317745.42,0.0,317745.42,41160.13]
["642","Tržby z predaja materiálu","85",219.0,0.0,219.0,220.35]
["644","Zmluvné pokuty, penále a úroky z omeškania","86",617.67,0.0,617.67,1009.04]
["645","Ostatné pokuty, penále a úroky z omeškania","87",82413.0,0.0,82413.0,54287.13]
["646","Výnosy z odpísaných pohľadávok","88",0.0,0.0,0.0,0.0]
["648","Ostatné výnosy z prevádzkovej činnosti","89",1031128.07,0.0,1031128.07,1030974.63]
["65","Zúčtovanie rezerv a opravných položiek z prevádzkovej činnosti a finančnej činnosti a zúčtovanie časového rozlíšenia (r. 091 + r. 096 +r. 099)","90",465274.8,0.0,465274.8,1394975.69]
["","Zúčtovanie rezerv a opravných položiek z prevádzkovej činnosti (r. 092 až r. 095)","91",456557.15,0.0,456557.15,374394.2]
["652","Zúčtovanie zákonných rezerv z prevádzkovej činnosti","92",0.0,0.0,0.0,0.0]
["653","Zúčtovanie ostatných rezerv z prevádzkovej činnosti","93",316141.87,0.0,316141.87,246813.81]
["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",140415.28,0.0,140415.28,127580.39]
["","Zúčtovanie rezerv a opravných položiek z finančnej činnosti (r. 097 + r. 098)","96",8717.65,0.0,8717.65,1020581.49]
["654","Zúčtovanie rezerv z finančnej činnosti","97",0.0,0.0,0.0,0.0]
["659","Zúčtovanie opravných položiek z finančnej činnosti","98",8717.65,0.0,8717.65,1020581.49]
["655","Zúčtovanie komplexných nákladov budúcich období","99",0.0,0.0,0.0,0.0]
["66","Finančné výnosy (r. 101 až r. 108)","100",68163.78,0.0,68163.78,1041050.38]
["661","Tržby z predaja cenných papierov a podielov","101",0.0,0.0,0.0,151200.0]
["662","Úroky","102",797.83,0.0,797.83,644.43]
["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",67365.91,0.0,67365.91,20951.42]
["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",0.04,0.0,0.04,868254.53]
["67","Mimoriadne výnosy (r. 110 až r. 113)","109",1117.84,0.0,1117.84,0.0]
["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",1117.84,0.0,1117.84,0.0]
["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",4813388.37,0.0,4813388.37,6275936.26]
["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",1387398.54,0.0,1387398.54,2915732.92]
["694","Výnosy samosprávy z kapitálových transferov zo štátneho rozpočtu a od iných subjektov verejnej správy","128",562534.71,0.0,562534.71,586399.55]
["695","Výnosy samosprávy z bežných transferov od Európskej únie","129",352378.76,0.0,352378.76,330339.11]
["696","Výnosy samosprávy z kapitálových transferov od Európskych spoločenstiev","130",359757.51,0.0,359757.51,498370.21]
["697","Výnosy samosprávy z bežných transferov od ostatných subjektov mimo verejnej správy","131",50862.25,0.0,50862.25,64096.25]
["698","Výnosy samosprávy z kapitálových transferov od ostatných subjektov mimo verejnej správy","132",219609.79,0.0,219609.79,224114.22]
["699","Výnosy samosprávy z odvodu rozpočtových príjmov","133",1880846.81,0.0,1880846.81,1656884.0]
["","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",2.874023017E7,0.0,2.874023017E7,3.114042612E7]
["","Výsledok hospodárenia pred zdanením (r. 134 mínus r. 064) (+/-)","135",-1502586.74,0.0,-1502586.74,772546.46]
["591","Splatná daň z príjmov","136",749.8,0.0,749.8,122.18]
["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",-1503336.54,0.0,-1503336.54,772424.28]