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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:","Konsolidovaná riadna"]
["Predložená dňa:","16.06.2025"]
["Zostavená dňa:","16.06.2025"]
["Schválená dňa:",""]
["SA uložená dňa:","17.07.2025"]
["Typ výkazu:","Kons VZaS UJ VS Úč 2-01 - Výkaz ziskov a strát"]
["Tlačová zostava vytvorená:","17.12.2025 09:28:10"]

{"sheet":"Náklady","index":1,"n_rows":68,"n_cols":7,"rows_kept":68,"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",1067183.02,118885.67,1186068.69,1120683.29]
["501","Spotreba materiálu","2",725071.01,92951.0,818022.01,641800.03]
["502","Spotreba energie","3",342112.01,16002.67,358114.68,475231.26]
["503","Spotreba ostatných neskladovateľných dodávok","4",0.0,0.0,0.0,0.0]
["504, 507","Predaný tovar, Predaná nehnuteľnosť","5",0.0,9932.0,9932.0,3652.0]
["51","Služby (r. 007 až r. 010)","6",1152690.72,30315.57,1183006.29,998490.79]
["511","Opravy a udržiavanie","7",151209.16,8286.27,159495.43,158381.21]
["512","Cestovné","8",8462.32,260.0,8722.32,6563.81]
["513","Náklady na reprezentáciu","9",24249.92,0.0,24249.92,17777.41]
["518","Ostatné služby","10",968769.32,21769.3,990538.62,815768.36]
["52","Osobné náklady (r. 012 až r. 016)","11",6521858.83,186147.0,6708005.83,5736530.87]
["521","Mzdové náklady","12",4571036.03,132737.0,4703773.03,4028892.96]
["524","Zákonné sociálne poistenie","13",1618328.96,44795.0,1663123.96,1393387.37]
["525","Ostatné sociálne poistenie","14",28905.72,0.0,28905.72,28626.01]
["527","Zákonné sociálne náklady","15",303588.12,8615.0,312203.12,285599.53]
["528","Ostatné sociálne náklady","16",0.0,0.0,0.0,25.0]
["53","Dane a poplatky (r. 018 až r. 020)","17",50941.81,1997.35,52939.16,50165.56]
["531","Daň z motorových vozidiel","18",0.0,795.0,795.0,888.0]
["532","Daň z nehnuteľnosti","19",0.0,1202.35,1202.35,925.22]
["538","Ostatné dane a poplatky","20",50941.81,0.0,50941.81,48352.34]
["54","Ostatné náklady na prevádzkovú činnosť (r. 022 až r. 028)","21",294889.61,7155.7,302045.31,155643.48]
["541","Zostatková cena predaného dlhodobého nehmotného majetku a dlhodobého hmotného majetku","22",62635.3,5252.0,67887.3,84137.44]
["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",770.0,0.0,770.0,6.0]
["546","Odpis pohľadávky","26",6807.86,1178.64,7986.5,3388.8]
["548","Ostatné náklady na prevádzkovú činnosť","27",223245.95,725.06,223971.01,66337.26]
["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",809233.73,28648.99,837882.72,705139.07]
["551","Odpisy dlhodobého nehmotného majetku a dlhodobého hmotného majetku","30",744716.61,28648.99,773365.6,649150.99]
["","Rezervy a opravné položky z prevádzkovej činnosti (r. 032 až r. 035)","31",64517.12,0.0,64517.12,55988.08]
["552","Tvorba zákonných rezerv z prevádzkovej činnosti","32",0.0,0.0,0.0,0.0]
["553","Tvorba ostatných rezerv z prevádzkovej činnosti","33",9008.36,0.0,9008.36,5235.17]
["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. 049)","40",48582.95,524.8,49107.75,39548.88]
["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",17586.71,524.8,18111.51,14098.53]
["569","Manká a škody na finančnom majetku","48",0.0,0.0,0.0,0.0]
["","Podiel konsolidujúcej účtovnej jednotky na výsledku hospodárenia pridružených účtovných jednotiek verejnej správy","49",0.0,0.0,0.0,0.0]
["57","Mimoriadne náklady (r. 051 až r. 054)","50",0.0,0.0,0.0,0.0]
["572","Škody","51",0.0,0.0,0.0,0.0]
["574","Tvorba rezerv","52",0.0,0.0,0.0,0.0]
["578","Ostatné mimoriadne náklady","53",0.0,0.0,0.0,0.0]
["1579","Tvorba opravných položiek","54",0.0,0.0,0.0,0.0]
["58","Náklady na transfery a náklady z odvodu príjmov (r. 056 až r. 064)","55",603002.23,0.0,603002.23,568453.33]
["581","Náklady na transfery zo štátneho rozpočtu do štátnych rozpočtových organizácií a príspevkových organizácií","56",0.0,0.0,0.0,0.0]
["582","Náklady na transfery zo štátneho rozpočtu ostatným subjektom verejnej správy","57",0.0,0.0,0.0,0.0]
["583","Náklady na transfery zo štátneho rozpočtu subjektom mimo verejnej správy","58",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","59",0.0,0.0,0.0,0.0]
["585","Náklady na transfery z rozpočtu obce alebo z rozpočtu vyššieho územného celku ostatným subjektom verejnej správy","60",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","61",602842.23,0.0,602842.23,567678.33]
["587","Náklady na ostatné transfery","62",0.0,0.0,0.0,0.0]
["588","Náklady z odvodu príjmov","63",0.0,0.0,0.0,0.0]
["589","Náklady z budúceho odvodu príjmov","64",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. 050 + r. 055)","65",1.05483829E7,373675.08,1.092205798E7,9374655.27]

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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. 067 až r. 069)","66",832565.03,230362.14,1062927.17,750281.74]
["601","Tržby za vlastné výrobky","67",0.0,5473.37,5473.37,4879.84]
["602","Tržby z predaja služieb","68",832565.03,205163.77,1037728.8,737834.9]
["604","Tržby za tovar, Výnosy z nehnuteľnosti na predaj","69",0.0,19725.0,19725.0,7567.0]
["61","Zmena stavu vnútroorganizačných zásob (r. 071 až r. 074)","70",0.0,0.0,0.0,0.0]
["611","Zmena stavu nedokončenej výroby","71",0.0,0.0,0.0,0.0]
["612","Zmena stavu polotovarov","72",0.0,0.0,0.0,0.0]
["613","Zmena stavu výrobkov","73",0.0,0.0,0.0,0.0]
["614","Zmena stavu zvierat","74",0.0,0.0,0.0,0.0]
["62","Aktivácia (r. 076 až r. 079)","75",22968.25,0.0,22968.25,13990.11]
["621","Aktivácia materiálu a tovaru","76",0.0,0.0,0.0,0.0]
["622","Aktivácia vnútroorganizačných služieb","77",22968.25,0.0,22968.25,13990.11]
["623","Aktivácia dlhodobého nehmotného majetku","78",0.0,0.0,0.0,0.0]
["624","Aktivácia dlhodobého hmotného majetku","79",0.0,0.0,0.0,0.0]
["63","Daňové a colné výnosy a výnosy z poplatkov (r. 081 až r. 083)","80",4961740.99,0.0,4961740.99,5038586.46]
["631","Daňové a colné výnosy štátu","81",0.0,0.0,0.0,0.0]
["632","Daňové výnosy samosprávy","82",4671600.82,0.0,4671600.82,4813091.52]
["633","Výnosy z poplatkov","83",290140.17,0.0,290140.17,225494.94]
["64","Ostatné výnosy z prevádzkovej činnosti (r. 085 až r. 090)","84",530648.31,86064.05,616712.36,593670.23]
["641","Tržby z predaja dlhodobého nehmotného majetku a dlhodobého hmotného majetku","85",283262.04,3333.0,286595.04,288913.13]
["642","Tržby z predaja materiálu","86",1130.5,0.0,1130.5,2952.08]
["644","Zmluvné pokuty, penále a úroky z omeškania","87",148.45,0.0,148.45,469.87]
["645","Ostatné pokuty, penále a úroky z omeškania","88",9556.0,0.0,9556.0,14273.0]
["646","Výnosy z odpísaných pohľadávok","89",49.78,0.0,49.78,0.0]
["648","Ostatné výnosy z prevádzkovej činnosti","90",236501.54,82731.05,319232.59,287062.15]
["65","Zúčtovanie rezerv a opravných položiek z prevádzkovej činnosti a finančnej činnosti a zúčtovanie časového rozlíšenia (r. 092 + r. 097 + r. 100)","91",34495.09,1178.64,35673.73,36392.59]
["","Zúčtovanie rezerv a opravných položiek z prevádzkovej činnosti (r. 093 až r. 096)","92",34495.09,1178.64,35673.73,36392.59]
["652","Zúčtovanie zákonných rezerv z prevádzkovej činnosti","93",0.0,0.0,0.0,0.0]
["653","Zúčtovanie ostatných rezerv z prevádzkovej činnosti","94",10599.17,0.0,10599.17,14615.51]
["657","Zúčtovanie zákonných opravných položiek z prevádzkovej činnosti","95",0.0,0.0,0.0,0.0]
["658","Zúčtovanie ostatných opravných položiek z prevádzkovej činnosti","96",23895.92,1178.64,25074.56,21777.08]
["","Zúčtovanie rezerv a opravných položiek z finančnej činnosti (r. 098 + r. 099)","97",0.0,0.0,0.0,0.0]
["654","Zúčtovanie rezerv z finančnej činnosti","98",0.0,0.0,0.0,0.0]
["659","Zúčtovanie opravných položiek z finančnej činnosti","99",0.0,0.0,0.0,0.0]
["655","Zúčtovanie komplexných nákladov budúcich období","100",0.0,0.0,0.0,0.0]
["66","Finančné výnosy (r. 102 až r. 110)","101",3873.02,82.8,3955.82,6367.21]
["661","Tržby z predaja cenných papierov a podielov","102",0.0,0.0,0.0,0.0]
["662","Úroky","103",3782.91,0.0,3782.91,2779.09]
["663","Kurzové zisky","104",0.0,0.0,0.0,0.0]
["664","Výnosy z precenenia cenných papierov","105",0.0,0.0,0.0,0.0]
["665","Výnosy z dlhodobého finančného majetku","106",0.0,0.0,0.0,0.0]
["666","Výnosy z krátkodobého finančného majetku","107",90.11,0.0,90.11,3505.32]
["667","Výnosy z derivátových operácií","108",0.0,0.0,0.0,0.0]
["668","Ostatné finančné výnosy","109",0.0,82.8,82.8,82.8]
["","Podiel konsolidujúcej účtovnej jednotky na výsledku hospodárenia pridružených účtovných jednotiek verejnej správy","110",0.0,0.0,0.0,0.0]
["67","Mimoriadne výnosy (r. 112 až r. 115)","111",0.0,0.0,0.0,0.0]
["672","Náhrady škôd","112",0.0,0.0,0.0,0.0]
["674","Zúčtovanie rezerv","113",0.0,0.0,0.0,0.0]
["678","Ostatné mimoriadne výnosy","114",0.0,0.0,0.0,0.0]
["679","Zúčtovanie opravných položiek","115",0.0,0.0,0.0,0.0]
["68","Výnosy z transferov a rozpočtových príjmov v štátnych rozpočtových organizáciách a príspevkových organizáciách (r. 117 až r. 125)","116",0.0,0.0,0.0,0.0]
["681","Výnosy z bežných transferov zo štátneho rozpočtu","117",0.0,0.0,0.0,0.0]
["682","Výnosy z kapitálových transferov zo štátneho rozpočtu","118",0.0,0.0,0.0,0.0]
["683","Výnosy z bežných transferov od ostatných subjektov verejnej správy","119",0.0,0.0,0.0,0.0]
["684","Výnosy z kapitálových transferov od ostatných subjektov verejnej správy","120",0.0,0.0,0.0,0.0]
["685","Výnosy z bežných transferov od Európskej únie","121",0.0,0.0,0.0,0.0]
["686","Výnosy z kapitálových transferov od Európskej únie","122",0.0,0.0,0.0,0.0]
["687","Výnosy z bežných transferov od ostatných subjektov mimo verejnej správy","123",0.0,0.0,0.0,0.0]
["688","Výnosy z kapitálových transferov od ostatných subjektov mimo verejnej správy","124",0.0,0.0,0.0,0.0]
["689","Výnosy z odvodu rozpočtových príjmov","125",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. 127 až r. 135)","126",4180541.55,0.0,4180541.55,3657242.76]
["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","127",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","128",0.0,0.0,0.0,0.0]
["693","Výnosy samosprávy z bežných transferov zo štátneho rozpočtu a od iných subjektov verejnej správy","129",3900160.94,0.0,3900160.94,3337486.84]
["694","Výnosy samosprávy z kapitálových transferov zo štátneho rozpočtu a od iných subjektov verejnej správy","130",219437.7,0.0,219437.7,207429.64]
["695","Výnosy samosprávy z bežných transferov od Európskej únie","131",0.0,0.0,0.0,0.0]
["696","Výnosy samosprávy z kapitálových transferov od Európskej únie","132",0.0,0.0,0.0,0.0]
["697","Výnosy samosprávy z bežných transferov od ostatných subjektov mimo verejnej správy","133",12305.64,0.0,12305.64,1427.0]
["698","Výnosy samosprávy z kapitálových transferov od ostatných subjektov mimo verejnej správy","134",48637.27,0.0,48637.27,110899.28]
["699","Výnosy samosprávy z odvodu rozpočtových príjmov","135",0.0,0.0,0.0,0.0]
["","Účtová trieda 6 súčet (r. 066 + r. 070 + r. 075 + r. 080 + r. 084 + r. 091 + r. 101 + r. 111 + r. 116 + r. 126)","136",1.056683224E7,317687.63,1.088451987E7,1.00965311E7]
["","Výsledok hospodárenia pred zdanením (r. 136 mínus r. 065) (+/-)","137",18449.34,-55987.45,-37538.11,721875.83]
["591","Splatná daň z príjmov","138",772.31,3541.74,4314.05,3510.4]
["595","Dodatočne platená daň z príjmov","139",0.0,0.0,0.0,0.0]
["","Výsledok hospodárenia po zdanení r. 137 mínus (r. 138, r. 139) (+/-)","140",17677.03,-59529.19,-41852.16,718365.43]
["","z toho: pripadajúci na podiely iných účtovných jednotiek","141",0.0,0.0,0.0,0.0]