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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:","Obec Smižany"]
["IČO:","00691721"]
["DIČ:","2020715554"]
["Mesto:","Smižany"]
["Ulica:","Námestie M. Pajdušáka 1341/50"]
["Obdobie:","01/2024 - 12/2024"]
["Typ závierky:","Individuálna riadna"]
["Predložená dňa:","31.03.2025"]
["Zostavená dňa:","31.03.2024"]
["Schválená dňa:",""]
["SA uložená dňa:","29.04.2025"]
["Typ výkazu:","Výkaz ziskov a strát Úč ROPO SFOV 2-01 - Výkaz ziskov a strát"]
["Tlačová zostava vytvorená:","14.09.2025 01:23:03"]

{"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",548369.67,14644.67,563014.34,457545.83]
["501","Spotreba materiálu","2",360195.24,0.0,360195.24,189280.79]
["502","Spotreba energie","3",188174.43,14644.67,202819.1,268265.04]
["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",841572.88,9233.57,850806.45,708871.45]
["511","Opravy a udržiavanie","7",142065.04,1742.27,143807.31,144263.34]
["512","Cestovné","8",625.42,0.0,625.42,811.29]
["513","Náklady na reprezentáciu","9",21749.92,0.0,21749.92,16228.15]
["518","Ostatné služby","10",677132.5,7491.3,684623.8,547568.67]
["52","Osobné náklady (r. 012 až r. 016)","11",3022067.83,0.0,3022067.83,2300529.67]
["521","Mzdové náklady","12",2106744.1,0.0,2106744.1,1601954.04]
["524","Zákonné sociálne poistenie","13",740827.34,0.0,740827.34,547002.75]
["525","Ostatné sociálne poistenie","14",22068.82,0.0,22068.82,21140.27]
["527","Zákonné sociálne náklady","15",152427.57,0.0,152427.57,130432.61]
["528","Ostatné sociálne náklady","16",0.0,0.0,0.0,0.0]
["53","Dane a poplatky (r. 018 až r. 020)","17",50934.61,1202.35,52136.96,49158.36]
["531","Daň z motorových vozidiel","18",0.0,0.0,0.0,0.0]
["532","Daň z nehnuteľnosti","19",0.0,1202.35,1202.35,925.22]
["538","Ostatné dane a poplatky","20",50934.61,0.0,50934.61,48233.14]
["54","Ostatné náklady na prevádzkovú činnosť (r. 022 až r. 028)","21",143808.91,1178.7,144987.61,153241.27]
["541","Zostatková cena predaného dlhodobého nehmotného majetku a dlhodobého hmotného majetku","22",62635.3,0.0,62635.3,83463.44]
["542","Predaný materiál","23",1130.5,0.0,1130.5,1773.98]
["544","Zmluvné pokuty, penále a úroky z omeškania","24",300.0,0.0,300.0,0.0]
["545","Ostatné pokuty, penále a úroky z omeškania","25",770.0,0.0,770.0,0.0]
["546","Odpis pohľadávky","26",6807.86,1178.64,7986.5,3388.8]
["548","Ostatné náklady na prevádzkovú činnosť","27",72165.25,0.06,72165.31,64615.05]
["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",619955.79,20391.99,640347.78,522652.49]
["551","Odpisy dlhodobého nehmotného majetku a dlhodobého hmotného majetku","30",555443.03,20391.99,575835.02,466859.58]
["","Rezervy a opravné položky z prevádzkovej činnosti (r. 032 až r. 035)","31",64512.76,0.0,64512.76,55792.91]
["552","Tvorba zákonných rezerv z prevádzkovej činnosti","32",0.0,0.0,0.0,0.0]
["553","Tvorba ostatných rezerv z prevádzkovej činnosti","33",9004.0,0.0,9004.0,5040.0]
["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",55508.76,0.0,55508.76,50752.91]
["","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",40136.7,82.8,40219.5,31981.08]
["561","Predané cenné papiere a podiely","41",0.0,0.0,0.0,0.0]
["562","Úroky","42",30996.24,0.0,30996.24,25450.35]
["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",9140.46,82.8,9223.26,6530.73]
["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",2375941.05,0.0,2375941.05,2288595.4]
["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",1772938.82,0.0,1772938.82,1720142.07]
["585","Náklady na transfery z rozpočtu obce alebo z rozpočtu vyššieho územného celku ostatným subjektom verejnej správy","59",160.0,0.0,160.0,775.0]
["586","Náklady na transfery z rozpočtu obce alebo z rozpočtu vyššieho územného celku subjektom mimo verejnej správy","60",602842.23,0.0,602842.23,567678.33]
["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",7642787.44,46734.08,7689521.52,6512575.55]

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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",460722.09,22774.24,483496.33,166308.84]
["601","Tržby za vlastné výrobky","66",0.0,5473.37,5473.37,4879.84]
["602","Tržby z predaja služieb","67",460722.09,17300.87,478022.96,161429.0]
["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",22968.25,0.0,22968.25,13990.11]
["621","Aktivácia materiálu a tovaru","75",0.0,0.0,0.0,0.0]
["622","Aktivácia vnútroorganizačných služieb","76",22968.25,0.0,22968.25,13990.11]
["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",4969093.39,0.0,4969093.39,5044100.76]
["631","Daňové a colné výnosy štátu","80",0.0,0.0,0.0,0.0]
["632","Daňové výnosy samosprávy","81",4671600.82,0.0,4671600.82,4813091.52]
["633","Výnosy z poplatkov","82",297492.57,0.0,297492.57,231009.24]
["64","Ostatné výnosy z prevádzkovej činnosti (r. 084 až r. 089)","83",398970.12,29500.05,428470.17,438897.78]
["641","Tržby z predaja dlhodobého nehmotného majetku a dlhodobého hmotného majetku","84",283262.04,0.0,283262.04,286538.13]
["642","Tržby z predaja materiálu","85",1130.5,0.0,1130.5,2952.08]
["644","Zmluvné pokuty, penále a úroky z omeškania","86",148.45,0.0,148.45,469.87]
["645","Ostatné pokuty, penále a úroky z omeškania","87",9556.0,0.0,9556.0,14273.0]
["646","Výnosy z odpísaných pohľadávok","88",49.78,0.0,49.78,0.0]
["648","Ostatné výnosy z prevádzkovej činnosti","89",104823.35,29500.05,134323.4,134664.7]
["65","Zúčtovanie rezerv a opravných položiek z prevádzkovej činnosti a finančnej činnosti a zúčtovanie časového rozlíšenia (r. 091 + r. 096 +r. 099)","90",34299.92,1178.64,35478.56,36309.08]
["","Zúčtovanie rezerv a opravných položiek z prevádzkovej činnosti (r. 092 až r. 095)","91",34299.92,1178.64,35478.56,36309.08]
["652","Zúčtovanie zákonných rezerv z prevádzkovej činnosti","92",0.0,0.0,0.0,0.0]
["653","Zúčtovanie ostatných rezerv z prevádzkovej činnosti","93",10404.0,0.0,10404.0,14532.0]
["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",23895.92,1178.64,25074.56,21777.08]
["","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",3751.83,82.8,3834.63,6098.03]
["661","Tržby z predaja cenných papierov a podielov","101",0.0,0.0,0.0,0.0]
["662","Úroky","102",3661.72,0.0,3661.72,2509.91]
["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",90.11,0.0,90.11,3505.32]
["667","Výnosy z derivátových operácií","107",0.0,0.0,0.0,0.0]
["668","Ostatné finančné výnosy","108",0.0,82.8,82.8,82.8]
["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",1708598.17,0.0,1708598.17,1492803.16]
["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",1256506.04,0.0,1256506.04,1008193.27]
["694","Výnosy samosprávy z kapitálových transferov zo štátneho rozpočtu a od iných subjektov verejnej správy","128",187575.12,0.0,187575.12,203520.56]
["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",12305.64,0.0,12305.64,1427.0]
["698","Výnosy samosprávy z kapitálových transferov od ostatných subjektov mimo verejnej správy","132",48637.27,0.0,48637.27,110899.28]
["699","Výnosy samosprávy z odvodu rozpočtových príjmov","133",203574.1,0.0,203574.1,168763.05]
["","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",7598403.77,53535.73,7651939.5,7198507.76]
["","Výsledok hospodárenia pred zdanením (r. 134 mínus r. 064) (+/-)","135",-44383.67,6801.65,-37582.02,685932.21]
["591","Splatná daň z príjmov","136",772.31,3541.74,4314.05,3510.4]
["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",-45155.98,3259.91,-41896.07,682421.81]