%FDF-1.2 %βγΟΣ 1 0 obj << /FDF << /Fields [ << /V (50092642)/T (ico)>> << /V (2120170503)/T (dic)>> << /V (LYMPE WATERS s.r.o. JESENSK\311HO 37/13 943 01 \227t\372rovo 1 )/T (I_text1)>> << /V (\332\226tovn\341 jednotka nie je s\372\226as\243ou konsolidovan\351ho celku. )/T (I_text2)>> << /V (0)/T (I_text3)>> << /V (\301no)/T (II_text1)>> << /V (\332\226tovn\341 jednotka bude nepretr\236ite pokra\226ova\243 vo svoje \226innosti: [x] \301no [ ] Nie Zmeny \372\226tovn\375ch z\341sad a met\363d: [ ] \301no [x] Nie \332\226tovn\351 met\363dy a z\341sady boli aplikovan\351 v r\341mci platn\351ho z\341kona o \372\226tovn\355ctve, s osobitos\243ami: Sp\364sob oce\254ovania jednotliv\375ch zlo\236iek majetku a z\341v\344zkov: \332J nakupovala v danom roku dlhodob\375 nehmotn\375 majetok: [ ] \301no [x] Nie 1\) Dlhodob\375 nehmotn\375 majetok nakupovan\375, \332J oce\254ovala obstar\341vacou cenou v zlo\236en\355: [ ] Obstar\341vacia cena vr\341tane n\341kladov s\372visiacich s obstaran\355m v zlo\236en\355 [ ] dopravn\351 [ ] prov\355zie [ ] poistn\351 [ ] clo \332J tvorila vlastnou \226innos\243ou dlhodob\375 nehmotn\375 majetok: [ ] \301no [x] Nie 2\) Dlhodob\375 nehmotn\375 majetok vytvoren\375 vlastnou \226innos\243ou oce\254ovala \332J vlastn\375mi n\341kladmi v zlo\236en\355: [ ] priame n\341klady [ ] nepriame n\341klady spojen\351 s v\375robou [ ] inak: \332J v be\236nom roku nakupovala dlhodob\375 hmotn\375 majetok: [ ] \301no [x] Nie 3\) Dlhodob\375 hmotn\375 majetok nakupovan\375 oce\254ovala \332J obstar\341vacou cenou v zlo\236en\355: [ ] obstar\341vacia cena, vr\341tane n\341kladov s\372visiacich s obstaran\355m v zlo\236en\355 [ ] dopravn\351 [ ] prov\355zie [ ] poistn\351 [ ] clo [ ] ostatn\351 VON \332J v be\236nom roku tvorila dlhodob\375 hmotn\375 majetok vlastnou \226innos\243ou: [ ] \301no [x] Nie 4\) Dlhodob\375 hmotn\375 majetok vytvoren\375 vlastnou \226innos\243ou oce\254ovala \332J vlastn\375mi n\341kladmi v zlo\236en\355 [ ] priame n\341klady [ ] nepriame n\341klady \(v\375robn\341 r\351\236ia\) s\372visiace s vytvoren\355m dlhodob\351ho hmotn\351ho majetku [ ] inak: \332J v be\236nom roku vlastnila cenn\351 papiere: [ ] \301no [x] Nie 5\) Podiely na z\341kladnom iman\355 spolo\226nost\355, cenn\351 papiere a deriv\341ty oce\254oval: [ ] obstar\341vacou cenou pri n\341kupe a predaji [ ] pri n\341kupe obstar\341vacou cenou a pri predaji v\341\236en\375m aritmetick\375m priemerom, \(pri rovnakom druhu, rovnakom emitentovi, rovnakej mene\) [ ] met\363dou FIFO \(pri rovnakom druhu, rovnakom emitentovi a rovnakej mene\) [ ] inak: )/T (II_text2)>> << /V (\332J nakupovala z\341soby: [ ] \301no [x] Nie \332\226tovanie obstarania a \372bytku z\341sob. Pri \372\226tovan\355 z\341sob postupovala \332J pod\251a Postupov \372\226tovania, \332T l, \226l.2 [ ] sp\364sobom A \372\226tovania z\341sob [ ] sp\364sobom B \372\226tovania z\341sob 6\) Nakupovan\351 z\341soby oce\254ovala \332J obstar\341vacou cenou v zlo\236en\355: [ ] cena obstarania vr\341tane n\341kladov s\372visiacich s obstaran\355m v zlo\236en\355 [ ] dopravn\351 [ ] prov\355zie [ ] poistn\351 [ ] clo [ ] ostatn\351 VON N\341klady s\372visiace s obstaran\355m z\341sob [ ] pri pr\355jme na sklad sa rozpo\226\355tali s cenou obstarania na technick\372 jednotku obstaranej z\341soby, [ ] obstar\341vacia cena z\341sob sa v analytickej evidencii rozdelila na cenu obstarania a n\341klady s\372visiace s obstaran\355m. Pri vyskladnen\355 sa tieto n\341klady zah\261\254ali do n\341kladov predan\351ho tovaru z\341v\344zne stanoven\375m sp\364sobom takto: VON -------------------------- x v\375daj zo skladu PS z\341sob + pr\355jem na sklad Popis: [ ] obstar\341vacia cena z\341sob sa v analytickej evidencii rozde\251ovala na vopred stanoven\372 cenu \(pevn\372 cenu\) pod\251a internej smernice a odch\375lku od skuto\226nej ceny obstarania \(tamtie\236\). Pri vyskladnen\355 sa t\341to odch\375lka rozp\372\235\243ala do n\341kladov predan\375ch z\341sob sp\364sobom z\341v\344zne stanoven\375m \332J pod\251a popisu: Pri vyskladnen\355 z\341sob sa pou\236\355val [ ] v\341\236en\375 aritmetick\375 priemer z obstar\341vac\355ch cien, aktualizovan\375 mesa\226ne [ ] met\363da FIFO \(prv\341 cena na ocenenie pr\355rastku z\341sob sa pou\236ila ako prv\341 cena na ocenenie \372bytku z\341sob\) [ ] in\375 sp\364sob: \332J tvorila v be\236nom roku z\341soby vlastnou \226innos\243ou: [ ] \301no [x] Nie 7\) Z\341soby vytvoren\351 vlastnou \226innos\243ou \332J oce\254ovala vlastn\375mi n\341kladmi [ ] pod\251a skuto\226nej v\375\235ky n\341kladov, v zlo\236en\355 - priame n\341klady - \226as\243 nepriamych n\341kladov, s\372visiaca s ich vytv\341ran\355m \332J oce\254ovala pe\254a\236n\351 prostriedky, ceniny, poh\251ad\341vky, z\341v\344zky: [ ] \301no [x] Nie 8\) pe\254a\236n\351 prostriedky a ceniny, poh\251ad\341vky pri ich vzniku, z\341v\344zky pri ich vzniku oce\254oval menovitou hodnotou 9\) poh\251ad\341vky pri odplatnom nadobudnut\355, poh\251ad\341vky nadobudnut\351 vkladom do z\341kladn\351ho imania a z\341v\344zky pri ich prevzat\355 oce\254oval obstar\341vacou cenou. )/T (II_text3)>> << /V (Sp\364sob zostavenia odpisov\351ho pl\341nu dlhodob\351ho majetku Sp\364sob zostavovania \372\226tovn\351ho odpisov\351ho pl\341nu pre dlhodob\375 majetok a pou\236it\351 \372\226tovn\351 odpisov\351 met\363dy pri stanoven\355 \372\226tovn\375ch odpisov: Druh majetku Doba odpisovania Sadzba odpisov Odpisov\341 met\363da [ ] Nehmotn\375 majetok odpisuje \372\226tovn\341 jednotka po\226as predpokladanej doby pou\236\355vania zodpovedaj\372cej spotrebe bud\372cich ekonomick\375ch \372\236itkov z majetku. [ ] Dlhodob\375 hmotn\375 majetok sa odpisuje s oh\251adom na opotrebovanie zodpovedaj\372ce be\236n\375m podmienkam jeho pou\236\355vania. Pri tvorbe odpisov\351ho pl\341nu sa zoh\251ad\254uje doba pou\236ite\251nosti, po\226et v\375robkov alebo podobn\375ch jednotiek, u ktor\375ch sa predpoklad\341 ich z\355skanie prostredn\355ctvom majetku. \332\226tovn\351 a da\254ov\351 odpisy sa rovnaj\372. [ ] Odpisov\375 pl\341n bol ovplyvnen\375 t\375mito rozhodnutiami: )/T (II_text4)>> << /V ()/T (II_T1_01a)>> << /V ()/T (II_T1_01b)>> << /V (0,00)/T (II_T1_01c)>> << /V (0,00)/T (II_T1_01d)>> << /V (0,00)/T (II_T1_01e)>> << /V (0,00)/T (II_T1_01f)>> << /V ()/T (II_T1_02a)>> << /V ()/T (II_T1_02b)>> << /V (0,00)/T (II_T1_02c)>> << /V (0,00)/T (II_T1_02d)>> << /V (0,00)/T (II_T1_02e)>> << /V (0,00)/T (II_T1_02f)>> << /V ()/T (II_T1_03a)>> << /V ()/T (II_T1_03b)>> << /V (0,00)/T (II_T1_03c)>> << /V (0,00)/T (II_T1_03d)>> << /V (0,00)/T (II_T1_03e)>> << /V (0,00)/T (II_T1_03f)>> << /V ()/T (II_T1_04a)>> << /V ()/T (II_T1_04b)>> << /V (0,00)/T (II_T1_04c)>> << /V (0,00)/T (II_T1_04d)>> << /V (0,00)/T (II_T1_04e)>> << /V (0,00)/T (II_T1_04f)>> << /V ()/T (II_T2_01a)>> << /V (0,00)/T (II_T2_01b)>> << /V ()/T (II_T2_02a)>> << /V (0,00)/T (II_T2_02b)>> << /V ()/T (II_T2_03a)>> << /V (0,00)/T (II_T2_03b)>> << /V ()/T (II_T2_04a)>> << /V (0,00)/T (II_T2_04b)>> << /V ()/T (II_T3_01a)>> << /V ()/T (II_T3_01b)>> << /V ()/T (II_T3_01c)>> << /V (0,00)/T (II_T3_01d)>> << /V (0,00)/T (II_T3_01e)>> << /V ()/T (II_T3_02a)>> << /V ()/T (II_T3_02b)>> << /V ()/T (II_T3_02c)>> << /V (0,00)/T (II_T3_02d)>> << /V (0,00)/T (II_T3_02e)>> << /V ()/T (II_T3_03a)>> << /V ()/T (II_T3_03b)>> << /V ()/T (II_T3_03c)>> << /V (0,00)/T (II_T3_03d)>> << /V (0,00)/T (II_T3_03e)>> << /V ()/T (II_T3_04a)>> << /V ()/T (II_T3_04b)>> << /V ()/T (II_T3_04c)>> << /V (0,00)/T (II_T3_04d)>> << /V (0,00)/T (II_T3_04e)>> << /V ()/T (II_T3_05a)>> << /V ()/T (II_T3_05b)>> << /V ()/T (II_T3_05c)>> << /V (0,00)/T (II_T3_05d)>> << /V (0,00)/T (II_T3_05e)>> << /V (Popis n\341kladov a v\375nosov D\364vod vzniku Eur )/T (III_text1)>> << /V (0,00)/T (III_T1_01b)>> << /V (0,00)/T (III_T1_02b)>> << /V ()/T (III_text2)>> << /V ()/T (III_T2_01b)>> << /V (0)/T (III_T3_01a)>> << /V (0,00)/T (III_T3_01b)>> << /V (0,00)/T (III_T3_01c)>> << /V (0)/T (III_T3_01d)>> << /V (0,00)/T (III_T3_01e)>> << /V (0,00)/T (III_T3_01f)>> << /V (0)/T (III_T3_02a)>> << /V (0,00)/T (III_T3_02b)>> << /V (0,00)/T (III_T3_02c)>> << /V (0)/T (III_T3_02d)>> << /V (0,00)/T (III_T3_02e)>> << /V (0,00)/T (III_T3_02f)>> << /V (0)/T (III_T3_03a)>> << /V (0,00)/T (III_T3_03b)>> << /V (0,00)/T (III_T3_03c)>> << /V (0)/T (III_T3_03d)>> << /V (0,00)/T (III_T3_03e)>> << /V (0,00)/T (III_T3_03f)>> << /V (0)/T (III_T4_01a)>> << /V (0,00)/T (III_T4_01b)>> << /V (0)/T (III_T4_01c)>> << /V (0,00)/T (III_T4_01d)>> << /V (0)/T (III_T4_02a)>> << /V (0,00)/T (III_T4_02b)>> << /V (0)/T (III_T4_02c)>> << /V (0,00)/T (III_T4_02d)>> << /V (0)/T (III_T4_03a)>> << /V (0,00)/T (III_T4_03b)>> << /V (0)/T (III_T4_03c)>> << /V (0,00)/T (III_T4_03d)>> << /V (0)/T (III_T5_01a)>> << /V (0,00)/T (III_T5_01b)>> << /V (0,00)/T (III_T5_01c)>> << /V (0,00)/T (III_T5_01d)>> << /V (0)/T (III_T5_02a)>> << /V (0,00)/T (III_T5_02b)>> << /V (0,00)/T (III_T5_02c)>> << /V (0,00)/T (III_T5_02d)>> << /V (0)/T (III_T5_03a)>> << /V (0,00)/T (III_T5_03b)>> << /V (0,00)/T (III_T5_03c)>> << /V (0,00)/T (III_T5_03d)>> << /V (Nie)/T (III_text10)>> << /V ()/T (III_text11)>> << /V (0,00)/T (III_T6_01b)>> << /V (0,00)/T (III_T6_01c)>> << /V (0,00)/T (III_T6_01d)>> << /V (0,00)/T (III_T6_01e)>> << /V (0,00)/T (III_T6_01f)>> << /V (0,00)/T (III_T6_01g)>> << /V (0,00)/T (III_T6_02b)>> << /V (0,00)/T (III_T6_02c)>> << /V (0,00)/T (III_T6_02d)>> << /V (0,00)/T (III_T6_02e)>> << /V (0,00)/T (III_T6_02f)>> << /V (0,00)/T (III_T6_02g)>> << /V (0,00)/T (III_T6_03b)>> << /V (0,00)/T (III_T6_03c)>> << /V (0,00)/T (III_T6_03d)>> << /V (0,00)/T (III_T6_03e)>> << /V (0,00)/T (III_T6_03f)>> << /V (0,00)/T (III_T6_03g)>> << /V (0,00)/T (III_T6_04b)>> << /V (0,00)/T (III_T6_04c)>> << /V (0,00)/T (III_T6_04d)>> << /V (0,00)/T (III_T6_04e)>> << /V (0,00)/T (III_T6_04f)>> << /V (0,00)/T (III_T6_04g)>> << /V (0,00)/T (III_T6_05b)>> << /V (0,00)/T (III_T6_05d)>> << /V (0,00)/T (III_T6_05f)>> << /V ()/T (III_text3)>> << /V ()/T (III_text4)>> << /V ()/T (III_text5)>> << /V ()/T (III_text6)>> << /V ()/T (III_text7)>> << /V ()/T (III_text8)>> << /V ()/T (III_text9)>> << /V (Generovan\351 z FDF-STORMWARE,POHODA)/T (print)>> ] /F (\\\\Pserver\\work\\TiskSK\\poznamky_muj_2018.pdf) /ID [ <17061DB167FACF4A95BF3FE4634A7C1B><39368A0C403E874EA7673D61CE167A71> ] >> >> endobj trailer << /Root 1 0 R >> %EOF