NAŘÍZENÍ KOMISE V PŘENESENÉ XXXXXXXXX (XX) 2022/352
xx xxx 29.&xxxx;xxxxxxxxx 2021,
xxxxxx xx xxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx (XX) 2019/815, pokud jde x&xxxx;xxxxxxxxxxx xxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx technických xxxxxxx xxxxxxxxxxx jednotného xxxxxxxxxxxxxx xxxxxxx xxx podávání xxxxx xxxxxxxxxx v roce 2021
(Xxxx x&xxxx;xxxxxxxx xxx XXX)
XXXXXXXX XXXXXX,
x&xxxx;xxxxxxx na Xxxxxxx o fungování Evropské xxxx,
x&xxxx;xxxxxxx xx xxxxxxxx Xxxxxxxxxx xxxxxxxxxx x&xxxx;Xxxx 2004/109/XX xx xxx 15.&xxxx;xxxxxxxx 2004 x&xxxx;xxxxxxxxxxx xxxxxxxxx xx xxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxx x&xxxx;xxxxxxxxxx, jejichž xxxxx xxxxxx jsou přijaty x&xxxx;xxxxxxxxxxx xx xxxxxxxxxxx xxxx, x&xxxx;x&xxxx;xxxxx xxxxxxxx 2001/34/XX&xxxx;(1), x&xxxx;xxxxxxx xx xx.&xxxx;4 xxxx.&xxxx;7 xxxxxxx xxxxxxxx,
xxxxxxxx k těmto důvodům:
(1) |
Nařízení Xxxxxx v přenesené xxxxxxxxx (XX) 2019/815&xxxx;(2) specifikuje xxxxxxxx xxxxxxxxxxxx xxxxxx xxx xxxxxxxx xxxxx x&xxxx;xxxxxxx s čl. 4 xxxx.&xxxx;7 xxxxxxxx 2004/109/XX, xxxxx xxxxxxxx použijí při xxxxxxxxxxx xxxxxxxxx finančních xxxxx. Konsolidovaná xxxxxx xxxxxxx, xxxxx xx x&xxxx;xxxx xxxxxxxx, xx xxxxxxxxx buď v souladu x&xxxx;xxxxxxxxxxxxx účetními xxxxxxxxx, xxxxx se xxxxx xxxxxxxx jako xxxxxxxxxxx xxxxxxxxx xxxxxxxx výkaznictví („XXXX“), xxxxxxxxx podle nařízení Xxxxxxxxxx xxxxxxxxxx x&xxxx;Xxxx (XX) č. 1606/2002 (3), nebo x&xxxx;xxxxxxx s IFRS xxxxxxxx Xxxxx pro xxxxxxxxxxx xxxxxx xxxxxxxxx (XXXX), xxxxx xxxx xx&xxxx;xxxxxxx xxxxxxxxxx Xxxxxx 2008/961/ES (4) xxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxx IFRS xxxxxxxx xxxxx xxxxxxxx (XX) x.&xxxx;1606/2002. |
(2) |
Xxxxxxxx taxonomie, xxxxx xx xxx xxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxx xxx podávání xxxxx, vychází z taxonomie XXXX a je xxxxx xxxxxxxxxx. Xxxxxx IFRS xxxxxxxxxx xxxxxxxxxxx xxxxxxxxx XXXX xxx, xxx xxxx xxxx zohledňovala xxxxxx xxxxxx IFRS xxxx xxxxx xxxxxxxxxxx XXXX, xxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxxxxxx v praxi xxxx&xxxx;xxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxxxxxxxxxx xxxxxxxxx XXXX. Xxxxx xx xxxxxxxx aktualizovat regulační xxxxxxxxx xxxxx xxx, xxx odrážely xxxxxx xxxxx aktualizaci taxonomie IFRS. |
(3) |
V březnu 2021 xxxxxx XXXX xxxxxxxxxx xxxxxxxxxxxxxx xxxxx xxxxxxxxx IFRS. Tato xxxxxxxxxxx xx xx xxxxx xxxx odrazit x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxx pravomoci (XX) 2019/815. |
(4) |
Xxxxxxx VI xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx (XX) 2019/815 v současné xxxx xxxxxxx pro xxxxx xxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx („xxxxxxxx“) a označení dokumentace („xxxxxxxx xxxxxxxxxxx“). Xxx xx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx požadavku na xxxxxxxxxxx konsolidované účetní xxxxxxx xxxxx XXXX, xxxx xx xxxxxx, xxx xxxx nařízení x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxx xxxx označení xxxxxxxxxxx taxonomií IFRS. Xxxxxxx VI xx xxxxx xxxx xxx xxxxxxx tak, xxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx zahrnovala xxxxx xxxx xxxxxxxx. |
(5) |
Xxx xxx dostatek xxxx xx efektivní xxxxxxxxx xxxxxxxxx xxxxxxxx a aby xx xxxxxxxxxxxxxx xxxxxxx xx xxxxxxxxxx xxxxxxxx, xxxx by xx xxxx xxxxxxxx použít xx výroční xxxxxxxx xxxxxx xxxxxxxxxx účetní xxxxxxx za xxxxxx xxxxxx xxxxxxxxxx 1. xxxxxx 2022 nebo xxxxxxx. Xxxxxxxxx xx xxxx mělo být xxxxxxxx přijmout taxonomii xxxxxxxx x&xxxx;xxxxx nařízení xxx xxx xxxxxx xxxxxx xxxxxxxxxx 1. xxxxxx 2021 xxxx xxxxxxx. |
(6) |
Xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx (XX) 2019/815 by xxxxx xxxx xxx xxxxxxxxxxxxx xxxxxxxx změněno. |
(7) |
Toto xxxxxxxx vychází x&xxxx;xxxxxx xxxxxxxxx xxxxxxxxx xxxxx, xxxxxx Xxxxxx xxxxxxxxx Xxxxxxxx xxxxx pro xxxxx xxxxxx a trhy, |
(8) |
Toto xxxxxxxx xx xxxxxxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx (EU) 2019/815 x&xxxx;xxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxx IFRS a poskytnout xxxxxxxxx xxxxxx pro xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxx XXXX. Jako xxxxxx nepředstavuje xxxxx xxxxxxxx xxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxx. Xxxxx XXXX neprovedl xxxxxxxx xxxxxxx konzultace x&xxxx;xxxxxxxx regulačních xxxxxxxxxxx xxxxx, x&xxxx;xxxxx xxxx xxxxxxxx vychází, neanalyzoval xxxxxxxxxxx xxxxxxxxxxx náklady x&xxxx;xxxxxxx xxx xxxxxxxxx x&xxxx;xxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxx x&xxxx;xxxx xxxxxxxx xxxxx xxxxxx&xxxx;37 nařízení Xxxxxxxxxx xxxxxxxxxx x&xxxx;Xxxx (XX) x.&xxxx;1095/2010&xxxx;(5), neboť xx to xxxx xxxxxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxx této xxxxx, |
XXXXXXX XXXX NAŘÍZENÍ:
Článek 1
Změny nařízení v přenesené xxxxxxxxx (EU) 2019/815
Nařízení x&xxxx;xxxxxxxxx pravomoci (XX) 2019/815 xx xxxx xxxxx:
1) |
xxxxxxx X&xxxx;xx xxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx X&xxxx;xxxxxx xxxxxxxx; |
2) |
xxxxxxx XX xx xxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx XX xxxxxx nařízení. |
Článek 2
Přechodné ustanovení
Odchylně xx xxxxxxxx v přenesené xxxxxxxxx (XX) 2019/815 xx xxxxx nařízení Xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx (EU) 2020/1989&xxxx;(6) se toto xxxxxxxx xxxx xxxxxx xx xxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx účetní xxxxxxx za xxxxxx xxxxxx xxxxxxxxxx xxxx 1. xxxxxx 2022.
Xxxxxx&xxxx;3
Xxxxx v platnost a použitelnost
Toto xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx dnem xx xxxxxxxxx v Úředním xxxxxxxx Xxxxxxxx xxxx.
Xxxxxxx se xx 1. ledna 2022 xxx výroční xxxxxxxx xxxxxx obsahující xxxxxx xxxxxxx xx účetní xxxxxx počínající 1. xxxxxx 2022 xxxx xxxxxxx.
Xxxxxx&xxxx;2 xx xxxx xxxxxxx xxx xxx xxxxxx xxxxxx nařízení x&xxxx;xxxxxxxx.
Xxxx xxxxxxxx xx xxxxxxx v celém xxxxxxx x&xxxx;xxxxx xxxxxxxxxx ve xxxxx xxxxxxxxx státech.
V Bruselu xxx 29.&xxxx;xxxxxxxxx 2021.
Za Xxxxxx
xxxxxxxxxxx
Xxxxxx XXX DER XXXXX
(1)&xxxx;&xxxx;Xx. věst. L 390, 31.12.2004, s. 38.
(2)&xxxx;&xxxx;Xxxxxxxx Xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx (XX) 2019/815, xxxxxx xx doplňuje xxxxxxxx Xxxxxxxxxx xxxxxxxxxx x&xxxx;Xxxx 2004/109/XX, xxxxx jde x&xxxx;xxxxxxxxx technické xxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxx xxxxx (Xx. xxxx. X&xxxx;143, 29.5.2019, s. 1).
(3)&xxxx;&xxxx;Xxxxxxxx Xxxxxxxxxx xxxxxxxxxx x&xxxx;Xxxx (ES) č. 1606/2002 xx xxx 19. července 2002 x&xxxx;xxxxxxxxxxx mezinárodních xxxxxxxx xxxxxxxxx (Xx. xxxx. X&xxxx;243, 11.9.2002, x. 1).
(4) Rozhodnutí Komise xx xxx 12. prosince 2008 x&xxxx;xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxx xxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxx pro xxxxxx xxxxxxxxxxx xxxxxxxx cenných xxxxxx ve xxxxxxx xxxxxx při xxxxxxxxxxx xxxxxx konsolidovaných xxxxxxxx xxxxxxx (Xx.&xxxx;xxxx. X&xxxx;340, 19.12.2008, s. 112).
(5)&xxxx;&xxxx;Xxxxxxxx Xxxxxxxxxx parlamentu x&xxxx;Xxxx (XX) x.&xxxx;1095/2010 ze xxx 24.&xxxx;xxxxxxxxx 2010 x&xxxx;xxxxxxx Evropského xxxxxx xxxxxxx (Xxxxxxxxxx orgánu xxx xxxxx xxxxxx x&xxxx;xxxx), x&xxxx;xxxxx xxxxxxxxxx x.&xxxx;716/2009/XX x&xxxx;x&xxxx;xxxxxxx xxxxxxxxxx Xxxxxx 2009/77/XX (Úř. xxxx. L 331, 15.12.2010, x. 84).
(6)&xxxx;&xxxx;Xxxxxxxx Xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx (EU) 2020/1989 ze xxx 6.&xxxx;xxxxxxxxx 2020, xxxxxx xx xxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx (EU) 2019/815, xxxxx jde x&xxxx;xxxxxxxxxxx taxonomie xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxx xxx podávání xxxxx xxxxxxxxxx x&xxxx;xxxx 2020 (Xx. xxxx. X&xxxx;429, 18.12.2020, s. 1).
XXXXXXX&xxxx;X
Xxxxxxx X&xxxx;xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx (XX) 2019/815 xx mění takto:
1) |
definice xxxx_xxx se xxxxxxxxx xxxxx: „xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxx&xxxx;XX x&xxxx;XX pro xxxxx xxxxxxxxxx v jmenném xxxxxxxx „xxxx://xxx.xxxx.xxxxxx.xx/xxxxxxxx/2021-03-24/xxxx_xxx““; |
2) |
xxxxxxxx xxxx_xxx xx nahrazuje xxxxx: „xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxx&xxxx;XX xxx xxxxx definované x&xxxx;xxxxxxx xxxxxxxx „xxxx://xxx.xxxx.xxxxxx.xx/xxxxxxxx/2021-03-24/xxxx_xxx““; |
3) |
xxxxxxxx xxxx-xxxx se xxxxxxxxx xxxxx: „xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxx&xxxx;XX a VI xxx xxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxx „xxxx://xxxx.xxxx.xxx/xxxxxxxx/2021-03-24/xxxx-xxxx““. |
XXXXXXX&xxxx;XX
X&xxxx;xxxxxxx VI nařízení x&xxxx;xxxxxxxxx xxxxxxxxx (XX) 2019/815 se tabulka xxxxxxxxx xxxxx:
„Xxxxxxx
Xxxxxx základní xxxxxxxxx pro xxxxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx xxxxx XXXX
Xxxxxxxx |
XXX názvu/role xxxxx |
Xxx xxxxx x&xxxx;xxxxxxxx |
Xxx xxxxxx |
Xxxxx štítku |
Odkazy |
ifrs-full |
AbnormallyLargeChangesInAssetPricesOrForeignExchangeRatesMember |
member |
label |
Abnormálně xxxxx xxxxx xxx xxxxx xxxx měnových xxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;10 xxxx.&xxxx;22 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxxx xxxxx xxxxx xxx xxxxx nebo xxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxx xxxxxx [xxxx] |
Xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;39 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx pojmy, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx odhady [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;8 odst. 39 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxx, xxxxxxx nebo xxxxxxxxxxx xxxxxxxx xxxxx, které xxxx xxxxxxxxx úprav xxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx xxxxxxxxx a povinností spojených x&xxxx;xxxxxx a závazky. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx osu „Xxxxxx xxxxxx“, xxxx-xx xxxxxx xxxxx jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxx |
Xxxxxxxxxx: XXX&xxxx;12 xxxx.&xxxx;81&xxxx;xxxx.&xxxx;x) xxx x), xxxxxxxxxx: IAS 12 xxxx.&xxxx;81 písm. c) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx (xxxxxx) xx xxxxxx xxxx xxxxxxxxx xxxxxxxx xxxxxxx. [Odkaz: Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
Xxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxx xxxxx xxxx služby, xxxxx xxxx dodány xxxx xxxxxxx a nebyly xxxxxxxxx, xxxxxxxxxxx xxxx xxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxxx, včetně částek xxxxxxxxx zaměstnancům. |
||||
ifrs-full |
AccrualsAndDeferredIncomeIncludingContractLiabilities |
X instant, credit |
label |
Výdaje xxxxxxxx xxxxxx a výnosy xxxxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;55, xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx xxxxxxxx období; xxxxxx xxxxxxxx období xxxxxx xxxxxxxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxx příštích xxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxx příštích xxxxxx xxxxxx xxxxxxxxx xxxxxxx [abstract] |
||
ifrs-full |
AccrualsClassifiedAsCurrent |
X instant, credit |
label |
Výdaje xxxxxxxx xxxxxx xxxxxxxxxxxxx xxxx krátkodobé |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxx období xxxxxxxxxxxxxxx xxxx krátkodobé. [Xxxxx: Xxxxxx příštích xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxxx jako xxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 78 |
documentation |
Částka xxxxxx příštích období xxxxxxxxxxxxxxx xxxx dlouhodobé. [Xxxxx: Výdaje xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Výnosy xxxxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55, xxxxxxx xxxxx: XXX&xxxx;1 odst. 78 |
documentation |
Částka xxxxx xxxxxxxxxxxxx příjem, xxxxx xxx xxx xxxxxxx, xxx xxxxx xx nestal pohledávkou, xxxxxx xxxxxxxxx aktiv. [Xxxxx: Xxxxxxx xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxx xxxxxxxx xxxxxx celkem xxxxxx xxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx příštích xxxxxx x&xxxx;xxxxxxxx smluvních aktiv |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;55, obvyklá praxe: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxxxxxxxxx xxxxxx, který xxx xxx xxxxxxx, xxx xxxxx xx xxxxxx xxxxxxxxxxx, x&xxxx;xxxxxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx aktiva] |
||||
ifrs-full |
AccumulatedChangesInFairValueOfFinancialAssetsAttributableToChangesInCreditRiskOfFinancialAssets |
X instant, debit |
label |
Kumulované xxxxxxx (xxxxxxx) reálné xxxxxxx xxxxxxxxxx aktiv xxxxxxxx xxxx xxxxxx xxxxxxx xxxxxxx hodnotou xxxxxxxxx do zisku xxxx xxxxxx xxxxxxxxxxx xx xxxx úvěrového xxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;9 písm. c) |
documentation |
Kumulované xxxxxxx (xxxxxxx) xxxxxx xxxxxxx xxxxxxxxxx xxxxx xxxxxxxx xxxx xxxxxx xxxxxxx xxxxxxx hodnotou xxxxxxxxx do xxxxx xxxx ztráty xxxxxxxxxxx xx změn xxxxxxxxx xxxxxx aktiv, xxxxx xx xxxx xxx: x) xxxx výše xxxxx xxxxxx xxxxxx xxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxx xxxxxxxx, xxx způsobují xxxxx tržního xxxxxx; xxxx b) xxxxxx xxxx xxxxxx, která xxx xxxxxx jednotky xxxxxxx xxxxxxxxx xxxx xxxxx reálné hodnoty x&xxxx;xxxxxxxx xxxx xxxxxxxxx xxxxxx xxxxxxxxx s aktivem. [Xxxxx: Xxxxxxx xxxxxx [xxxxxx]; Xxxxx xxxxxx [xxxxxx]; Zvýšení (xxxxxxx) xxxxxx hodnoty xxxxxxxxxx xxxxx určených xxxx xxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx xxxxxxxxxxx ze změn xxxxxxxxx rizika xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxXxxxxxxXxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxxxx zvýšení (xxxxxxx) xxxxxx hodnoty xxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx určenými xxxx xxxxxx oceněná xxxxxxx xxxxxxxx vykázanou xx xxxxx nebo ztráty. |
Zveřejnění: XXXX 7 xxxx.&xxxx;9 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx (xxxxxxx) xxxxxx xxxxxxx xxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xxxxxxxx související x&xxxx;xxxxxxxxxx aktivy xxxxxxxx xxxx xxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx. [Odkaz: Deriváty [xxxxxx]; Xxxxxxx (snížení) xxxxxx hodnoty xxxxxxxxxx xxxxx xxxxxxxx xxxx xxxxxx oceněná xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx nebo xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx deriváty xxxx xxxxxxxxx xxxxxxxx; Xxxxxxxx aktiva] |
||||
ifrs-full |
AccumulatedChangesInFairValueOfFinancialLiabilityAttributableToChangesInCreditRiskOfLiability |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx (xxxxxxx) xxxxxx xxxxxxx xxxxxxxxxx závazku xxxxxxxxxxx xx xxxx xxxxxxxxx rizika xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;10X xxxx.&xxxx;x), zveřejnění: IFRS 7 odst. 10 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx (xxxxxxx) xxxxxx xxxxxxx finančních závazků xxxxxxxxxxx ze xxxx xxxxxxxxx xxxxxx závazků. [Xxxxx: Xxxxxxx xxxxxx [xxxxxx]; Xxxxx xxxxxx [xxxxxx]; Xxxxxxx (snížení) xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxx xx xxxx xxxxxxxxx rizika xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxXxxxXxxxxXxXxxxXxXxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxXxXxxxxxXxxxXxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx (xxxxxxx) xxxxxx hodnoty xxxxx nebo xxxxxxxxxx xxxxxxxxxxx xx xxxx xxxxxxxxx xxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;9 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx (xxxxxxx) reálné xxxxxxx xxxxx nebo xxxxxxxxxx xxxxxxxxxxx xx xxxx xxxxxxxxx xxxxxx xxxxx, které se xxxx xxx: x) xxxx výše změny xxxxxx xxxxxx xxxxxxx, xxxxx xxxxxxxxx v důsledku xxxx xxxxxxx xxxxxxxx, xxx xxxxxxxxx vznik xxxxxxx rizika; nebo x) pomocí jiné xxxxxx, xxxxx xxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxxx výši xxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxx rizika xxxxxxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxx riziko [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxXxxxXxxxxXxXxxxxXxXxxxxxxxxxxXxxxxxxXxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxx hodnoty xxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxx xxxx xxxxxxxxxxxx |
Xxxxxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;9 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx zvýšení (xxxxxxx) xxxxxx xxxxxxx xxxxxxxxx derivátů xxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxx xxxx xxxxxxxxxxxx. [Xxxxx: Deriváty [xxxxxx]; Xxxxxxx (xxxxxxx) reálné xxxxxxx úvěrů xxxx xxxxxxxxxx souvisejících x&xxxx;xxxxxxxxx xxxxxxxx xxxx podobnými xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx odpisy, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX 16 odst. 73 xxxx.&xxxx;x), xxxxxxxxxx: XXX 16 xxxx.&xxxx;75 xxxx. b), xxxxxxxxxx: XXX&xxxx;38 odst. 118 xxxx.&xxxx;x), xxxxxxxxxx: XXX&xxxx;40 xxxx.&xxxx;79 písm. c), xxxxxxxxxx: XXX&xxxx;41 xxxx.&xxxx;54 písm. f) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx. [Xxxxx: Ztráta xx xxxxxxxxxxxx; Odpisy x&xxxx;xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [member] |
Obvyklá xxxxx: XXX 16 xxxx.&xxxx;73 písm. d), xxxxxxxxxx: XXX&xxxx;16 xxxx.&xxxx;75 xxxx.&xxxx;x), xxxxxxx xxxxx: IAS 38 xxxx.&xxxx;118 xxxx. x), xxxxxxx praxe: XXX&xxxx;40 xxxx.&xxxx;79 písm. c), xxxxxxx xxxxx: IAS 41 xxxx.&xxxx;54 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxxx odpisy x&xxxx;xxxxxxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxxxxXxxxxXxxxxxxxxxXxXxxxxxXxxxXxxxxxxxXxXxxxxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxx reálné xxxxxxx xxxxxxxxx položky xxxxxxxx xx účetní hodnoty, xxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx částka xxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxxxx xxxxxxx, xxxxx je zahrnuta xx xxxxxx xxxxxxx xxxxxxxxx xxxxxxx, vykázané xx výkazu o finanční xxxxxx xxxx xxxxxxx. [Xxxxx: Zajištěné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxxxxXxxxxXxxxxxxxxxXxXxxxxxXxxxXxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Kumulovaná xxxxxx xxxxxxxxx reálné xxxxxxx xxxxxxxxx položky xxxxxxxx xx xxxxxx hodnoty, xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. a) xxx ii) |
documentation |
Kumulovaná xxxxxx xxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxxxx xxxxxxx, xxxxx xx xxxxxxxx xx xxxxxx xxxxxxx xxxxxxxxx položky, vykázané xx výkazu o finanční xxxxxx jako závazek. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxxxxXxxxxXxxxxxxxxxXxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxXxxxxxXxxxXxxxXxxxxxXxXxXxxxxxxxXxxXxxxxxxXxxxxXxxXxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx úprava xxxxxxxxx reálné xxxxxxx xxxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx pozici x&xxxx;xxxxxxxxx xxxxxxx, která přestala xxx xxxxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxx xx xxxxxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X písm. a) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxxx zajištění xxxxxx xxxxxxx xxxxxxxxx xx xxxxxx o finanční pozici x&xxxx;xxxxxxxxx položky, xxxxx xx finančním xxxxxxx xxxxxxxx naběhlou xxxxxxxx x&xxxx;xxxxxxxx být upravována x&xxxx;xxxxx a ztráty xx xxxxxxxxx. [Xxxxx: Finanční xxxxxx x&xxxx;xxxxxxx hodnotě; Xxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
AccumulatedFairValueHedgeAdjustmentRemainingInStatementOfFinancialPositionForHedgedItemThatCeasedToBeAdjustedForHedgingGainsAndLossesLiabilities |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxxxx xx výkazu x&xxxx;xxxxxxxx xxxxxx x&xxxx;xxxxxxxxx položky, xxxxx xxxxxxxx být xxxxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxx xx xxxxxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 24B xxxx. a) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx částka xxxxxx xxxxxxxxx reálné xxxxxxx xxxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxx, xxxxx je xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx hodnotou a přestala xxx upravována x&xxxx;xxxxx x&xxxx;xxxxxx ze xxxxxxxxx. [Xxxxx: Finanční xxxxxxx x&xxxx;xxxxxxx hodnotě; Xxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
AccumulatedImpairmentMember |
member |
label |
Kumulované znehodnocení [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;16 xxxx.&xxxx;73 xxxx.&xxxx;x), xxxxxxx xxxxx: XXX&xxxx;38 odst. 118 xxxx. x), xxxxxxx xxxxx: IAS 40 xxxx.&xxxx;79 xxxx. x), obvyklá xxxxx: IAS 41 odst. 54 xxxx.&xxxx;x), xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X67 xxxx.&xxxx;x), zveřejnění: XXXX&xxxx;7 odst. 35H, xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;37 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;XX29 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx znehodnocení. [Xxxxx: Ztráta xx xxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx ostatní xxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 55 |
documentation |
Částka xxxxxxxxxxxx xxxxxxx xxxxxx a nákladů (xxxxxx xxxxxxxxxxxxxxxx xxxxx), xxxxx xxxxxx vykazovány x&xxxx;xxxxx xxxx ztrátě, xxx xx xxxxxxxxxx xxxx xxxxxxxx xxxxxx xxxxxxxxx XXXX. [Odkaz: XXXX [member]; Ostatní xxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxxx xxxxx xxxxxxxx celkem |
||||
ifrs-full |
AccumulatedOtherComprehensiveIncomeAbstract |
label |
Kumulovaný xxxxxxx xxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx úplný xxxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx kumulovaný ostatní xxxxx xxxxxxxx. [Odkaz: Xxxxxxx xxxxx výsledek] |
||||
ifrs-full |
AcquisitionAndAdministrationExpenseRelatedToInsuranceContracts |
X duration, xxxxx |
xxxxx |
Xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxxxxxx s pojistnými xxxxxxxxx |
Xxxxxxx xxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx souvisejících x&xxxx;xxxxxxxxxx smlouvami. [Xxxxx: Xxxx xxxxxxxxxx smluv [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxXxxxXxxxxXxXxxxxxXxxxxxxxXxXxxxxxxxXxxxXxXxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, credit |
label |
K datu xxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxx xx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxx, xxxxx xxxxxxxxx xxxxx xxxxxxxxxxxxx před xxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
X&xxxx;xxxx akvizice xxxxxxxxx xxxxxx hodnota xxxxxx xx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxx, xxxxx nabyvatel xxxxx xxxxxxxxxxxxx xxxx xxxxx xxxxxxxx, x&xxxx;xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxXxxxXxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxx, xxxxxx xxxxxxx stanovená k datu xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx kombinaci xxxxxxxxx x&xxxx;xxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxxxx xxxxxx xxxxxx, xxxxxx xxxxxxx xxxxxxxxx x&xxxx;xxxx akvizice |
||||
ifrs-full |
AcquisitiondateFairValueOfTotalConsiderationTransferredAbstract |
label |
Reálná xxxxxxx xxxxxxxxx převedeného plnění xxxxxxxxx k datu xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxxxxxXxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx spojené x&xxxx;xxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xx xxxxxx aktiv x&xxxx;xxxxxxxx xxxxxxx v podnikové xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 písm. m) |
documentation |
Částka xxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx xx xxxxxx xxxxx x&xxxx;xxxxxxxx závazků x&xxxx;xxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxx kombinace [member]] |
||||
ifrs-full |
AcquisitionrelatedCostsRecognisedAsExpenseForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination |
X duration, xxxxx |
xxxxx |
Xxxxxxx spojené x&xxxx;xxxxxxxx xxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxx vykázané xxxxxxxx xx xxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx xxxx xxxxxx v případě xxxxxxxxx, xxxxx jsou xxxxxxxx xxxxxxxx xx xxxxxx xxxxx a převzetí xxxxxxx v podnikových xxxxxxxxxxx. [Xxxxx: Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Akvizice xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 41 xxxx.&xxxx;50 písm. e) |
documentation |
Zvýšení xxxxxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxxx prostřednictvím podnikových xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx kombinací, odložená xxxxxxxxxx cena akvizice xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv |
Obvyklá xxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx kombinací. [Xxxxx: Xxxxxxxxx kombinace [xxxxxx]; Odložená xxxxxxxxxx xxxx xxxxxxxx vyplývající x&xxxx;xxxxxxxxxx smluv] |
||||
ifrs-full |
AcquisitionsThroughBusinessCombinationsIntangibleAssetsAndGoodwill |
X duration, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx kombinací, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: IAS 38 xxxx.&xxxx;118 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx vyplývající x&xxxx;xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx. [Xxxxx: Podnikové xxxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Akvizice xxxxxxxxxxxxxxx podnikových kombinací, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IAS 38 xxxx.&xxxx;118 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxx nehmotných xxxxx s výjimkou xxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx kombinací. [Odkaz: Xxxxxxxxx xxxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Akvizice xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 40 xxxx.&xxxx;76 písm. x), xxxxxxxxxx: XXX 40 xxxx.&xxxx;79 písm. x) xxx ii) |
documentation |
Zvýšení xxxxxxxxxxxx xxxxxxxxxx majetku xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxx majetek] |
||||
ifrs-full |
AcquisitionsThroughBusinessCombinationsLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued |
X duration, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxxxx plynoucí x&xxxx;xxxxxxxxxxx pojistných a zajistných xxxxx |
Xxxxxxx xxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx závazků xxxxxxxxxx x&xxxx;xxxxxxxxxxx pojistných x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx kombinací. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]; Xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Akvizice prostřednictvím xxxxxxxxxxx kombinací, xxxx xxxxxxx |
Xxxxxxx praxe: XXX&xxxx;37 xxxx.&xxxx;84 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx xxxxxx xxxxxxxxxxx z akvizic xxxxxxxxxxxxxxx xxxxxxxxxxx kombinací. [Xxxxx: Xxxxxxxxx xxxxxxxxx [member]; Xxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Akvizice xxxxxxxxxxxxxxx podnikových xxxxxxxxx, xxxxxxx, budovy a zařízení |
Zveřejnění: XXX 16 xxxx.&xxxx;73 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx vyplývající x&xxxx;xxxxxxx xxxxxxxxxxxxxxx podnikových xxxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxxxx [xxxxxx]; Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Akvizice xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxxxxx aktiva |
Obvyklá xxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 písm. e) |
documentation |
Zvýšení xxxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx kombinace [xxxxxx]; Xxxxxxxx aktiva] |
||||
ifrs-full |
ActualClaimsThatAriseFromContractsWithinScopeOfIFRS17 |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx vyplývající xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxxxxx XXXX 17 |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 130 |
documentation |
Částka xxxxxxxxxx xxxxxx, které xxxxxxxxx xx smluv xxxxxxxxxxx xx&xxxx;xxxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxx |
X.XX instant |
label |
Pojistněmatematické xxxxxxxxxxx xxxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;19 xxxx.&xxxx;144 |
xxxxxxxxxxxxx |
Xxxxxxxxx sazba xxxxxxx xxxx významný xxxxxxxxxxxxxxxxxxx předpoklad xxx xxxxxxxxx současné xxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx požitků, x&xxxx;xxxxxxxx xxxxxxx; Pojistněmatematické xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx předpoklady xxxxxxxxxxx xxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;19 xxxx.&xxxx;145 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxx xxxx xxxxxxxxxxxxxxxxxxx předpoklady. [Xxxxx: Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxXxXxxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;19 xxxx.&xxxx;144 |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxx xxxxxxx xxxxxxx xxxx xxxxxxxx xxxxxxxxxxxxxxxxxxx předpoklad xxx xxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxx příslibu x&xxxx;xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxx xxxxxxxxxxxx požitků [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, x&xxxx;xxxxxxxx xxxxxxx; Xxxxxxxxxxxxxxxxxxx předpoklady [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxXxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx předpoklady xxxxxxxxxxx xxx xxxxxxx [member] |
Obvyklá xxxxx: XXX&xxxx;19 odst. 145 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxx xxxx inflace xxxxxxx xxxx pojistněmatematické předpoklady. [Xxxxx: Pojistněmatematické xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxXxXxxxxxxXxxxxxxxx |
X.XX instant |
label |
Pojistněmatematické předpoklady xxxxxxxxxxx xxx xxxxxxx xxxxx |
Xxxxxxx xxxxx: IAS 19 xxxx.&xxxx;144 |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxx xxxxxxx xxxxx použitá xxxx xxxxxxxx pojistněmatematický xxxxxxxxxx xxx xxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxx příslibu x&xxxx;xxxxxxxxxxxx požitků. [Xxxxx: Xxxxx definovaných xxxxxxx [xxxxxx]; Závazný xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, v současné xxxxxxx; Pojistněmatematické xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxXxXxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxx [xxxxxx] |
Xxxxxxx xxxxx: IAS 19 xxxx.&xxxx;145 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxx jako xxxxxxxxxxxxxxxxxxx předpoklady. [Xxxxx: Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxXxXxxxxxXxxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx předpoklady očekávaných xxx xxxxx mezd |
Obvyklá xxxxx: IAS 19 xxxx.&xxxx;144 |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxx růstu mezd xxxxxxx jako významný xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx současné hodnoty xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxx xxxxxxxxxxxx požitků [member]; Xxxxxxx xxxxxxx z definovaných xxxxxxx, x&xxxx;xxxxxxxx xxxxxxx; Xxxxxxxxxxxxxxxxxxx předpoklady [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxXxXxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx očekávaných měr xxxxx mezd [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;19 odst. 145 |
documentation |
Tento xxxx xxxxxxxxxxx očekávané xxxx růstu xxxx xxxxxxx xxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. [Odkaz: Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxXxxxxxxxxxXxxxxXxxxxxxxxx2019 |
XXX |
xxxxx |
Xxxxxxxxxxxxxxxxxxx předpoklady xxxxxxx xxxxx života xx xxxxxxx do xxxxxxx |
Xxxxxxx praxe: IAS 19 xxxx.&xxxx;144 |
xxxxxxxxxxxxx |
Xxxxxxx délka života xx xxxxxxx do xxxxxxx použitá xxxx xxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx stanovení xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxx příslib x&xxxx;xxxxxxxxxxxx xxxxxxx, x&xxxx;xxxxxxxx hodnotě; Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxXxxxxxxxxxXxxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx střední xxxxx xxxxxx po xxxxxxx xx xxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;19 xxxx.&xxxx;145 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje střední xxxxx života xx xxxxxxx do xxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxXxxxXxxxxXxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx trendů sazeb xxxxxxx na zdravotní xxxx |
Xxxxxxx praxe: XXX&xxxx;19 xxxx.&xxxx;144 |
xxxxxxxxxxxxx |
Xxxxx sazeb xxxxxxx xx xxxxxxxxx xxxx xxxxxxx xxxx xxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxx příslibu x&xxxx;xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx požitků, x&xxxx;xxxxxxxx hodnotě; Pojistněmatematické xxxxxxxxxxx [member]] |
||||
ifrs-full |
ActuarialAssumptionOfMedicalCostTrendRatesMember |
member |
label |
Pojistněmatematické předpoklady xxxxxx xxxxx xxxxxxx xx xxxxxxxxx xxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;19 xxxx.&xxxx;145 |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxxx xxxxx nákladů xx zdravotní péči xxxxxxx jako xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Pojistněmatematické xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx měr xxxxxxxxx |
Xxxxxxx xxxxx: IAS 19 odst. 144 |
documentation |
Míra xxxxxxxxx xxxxxxx xxxx xxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx stanovení xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, x&xxxx;xxxxxxxx xxxxxxx; Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx měr xxxxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;19 xxxx.&xxxx;145 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxx xxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxxxXxx2019 |
XXX |
xxxxx |
Xxxxxxxxxxxxxxxxxxx předpoklad důchodového xxxx |
Xxxxxxx xxxxx: IAS 19 xxxx.&xxxx;144 |
xxxxxxxxxxxxx |
Xxxxxxxxx xxx xxxxxxx xxxx xxxxxxxx pojistněmatematický xxxxxxxxxx pro xxxxxxxxx xxxxxxxx xxxxxxx závazného xxxxxxxx z definovaných požitků. [Xxxxx: Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, v současné xxxxxxx; Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxxxXxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx předpoklad xxxxxxxxxxx xxxx [member] |
Obvyklá xxxxx: XXX&xxxx;19 xxxx.&xxxx;145 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx důchodový xxx xxxxxxx xxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [member]] |
||||
ifrs-full |
ActuarialAssumptionsAxis |
axis |
label |
Pojistněmatematické xxxxxxxxxxx [xxxx] |
Xxxxxxxxxx: XXX&xxxx;19 odst. 145 |
documentation |
Osa xxxxxxx xxxxxxxx xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, kterými xx xxxxxxx vyplněna. |
||||
ifrs-full |
ActuarialAssumptionsMember |
member [xxxxxxx] |
xxxxx |
Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;19 xxxx.&xxxx;145 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxx nezkreslujícími x&xxxx;xxxxxxxx xxxxxxxxxxxxxx xxxxxx účetní xxxxxxxx x&xxxx;xxxxxxxxxxxxxx a finančních xxxxxxxxxx, xxxxx určují xxxxxxxx xxxxxx na xxxxxxxxxxx požitků xx xxxxxxxx pracovního xxxxxx. Xxxxxxxxxxx xxxx standardní xxxxxxx xxx osu „Xxxxxxxxxxxxxxxxxxx předpoklady“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxXxxxxxxXxxxXxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxxxxXxxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx zisky (xxxxxx) xxxxxxxxxxx xx xxxx xxxxxxxxxxxxxx předpokladů, xxxx xxxxxxxx, xxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 19 odst. 135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx úplného xxxxxxxx xxxx xxxxxxxx, xxxxx xx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxx (xxxxx) xxxxxxxxxxxxx ze xxxx xxxxxxxxxxxxxx předpokladů, xxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxx (aktiv) z definovaných xxxxxxx. Demografické předpoklady xxxxxxxx xxxxxx charakteristiky, xxxx xxxx například: x) xxxxxxxx; x) xxxx fluktuace xxxxxxxxxxx, xxxxxx pracovní xxxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx xx xxxxxxx; x) poměr xxxxxxxxx plánu x&xxxx;xxxxxxxxx xxxxxxxxxxx, xxxxx budou xxxxxxxxx xxxxxxx čerpat; x) poměr xxxxxxxxx xxxxx, kteří xx xxxxx jednotlivé xxxxx xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxxx plánu x&xxxx;x) xxxxxxx vznesených xxxxxx x&xxxx;xxxxx zdravotní xxxx. [Odkaz: Ostatní xxxxx výsledek před xxxxxxxx, zisky (xxxxxx) x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx] [Srovnej: Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) z definovaných požitků, xxxxx xx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxx (xxxxx) xxxxxxxxxxxxx ze změn xxxxxxxxxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxXxxxxxxXxxxXxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx je xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxx (xxxxx) xxxxxxxxxxxxx ze xxxx demografických xxxxxxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;141 xxxx. x) bod xx) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (aktiv) x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx je xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxx (xxxxx) xxxxxxxxxxxxx xx xxxx xxxxxxxxxxxxxx předpokladů, xxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxx závazků (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx Xxxxxxxxxxxx xxxxxxxxxxx zahrnují takové xxxxxxxxxxxxxxx, xxxx jsou xxxxxxxxx: x) úmrtnost; x) míry xxxxxxxxx xxxxxxxxxxx, jejich pracovní xxxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx xx důchodu; c) xxxxx xxxxxxxxx plánu x&xxxx;xxxxxxxxx xxxxxxxxxxx, kteří xxxxx xxxxxxxxx xxxxxxx xxxxxx; x) xxxxx xxxxxxxxx xxxxx, xxxxx xx zvolí xxxxxxxxxx xxxxx xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxx podmínek xxxxx a e) xxxxxxx xxxxxxxxxx nároků x&xxxx;xxxxx xxxxxxxxx péče. [Odkaz: Xxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx xx výsledkem xxxxxxxxxxxxxxxxxxxxx xxxxx (xxxxx) vyplývajících xx xxxx demografických xxxxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxXxxxxxxXxxxXxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxXxXxxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx zisky (xxxxxx) xxxxxxxxxxx xx xxxx demografických xxxxxxxxxxx, xxxxxxxx x&xxxx;xxxxxx dopad, xxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 19 xxxx.&xxxx;135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx výsledku xxxxxxxxxx x&xxxx;xxx, která xx xxxxxxxxx pojistněmatematických zisků (xxxxx) vyplývajících ze xxxx xxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx vedou k přecenění xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxxxxx, jako xxxx xxxxxxxxx: x) xxxxxxxx; x) xxxx fluktuace xxxxxxxxxxx, xxxxxx pracovní xxxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx xx xxxxxxx; x) xxxxx xxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx, xxxxx xxxxx xxxxxxxxx požitky xxxxxx; x) xxxxx xxxxxxxxx plánu, xxxxx xx xxxxx jednotlivé xxxxx xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxx podmínek xxxxx x&xxxx;x) xxxxxxx xxxxxxxxxx nároků u plánů xxxxxxxxx péče. [Xxxxx: Xxxxxxx úplný xxxxxxxx xxxxxxxx o daň, zisky (xxxxxx) x&xxxx;xxxxxxxxx plánů xxxxxxxxxxxx xxxxxxx] [Srovnej: Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx je xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxx (xxxxx) xxxxxxxxxxxxx xx xxxx xxxxxxxxxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxXxxxxxxXxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxXxxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx xxxxx (ztráty) xxxxxxxxxxx xx xxxx xxxxxxxxxx xxxxxxxxxxx, před xxxxxxxx, xxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX 19 xxxx.&xxxx;135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxx zdaněním, xxxxx xx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxx (ztrát) vyplývajících xx xxxx xxxxxxxxxx xxxxxxxxxxx, xxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxx závazků (xxxxx) z definovaných požitků. Xxxxxxxx xxxxxxxxxxx xxxxxxxx xx položek jako: x) diskontní xxxxx; x) xxxx požitků x&xxxx;xxxxxxxx xxxxxxxxxx xxxxxxx xx požitky, xxxxx xxxxxxx xxxxxxxxxxx, x&xxxx;xxxxxxxx xxxxxx; x) v případě xxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxx vývoj xxxxxxx xx xxxxxxxxx xxxx, včetně xxxxxxx xx xxxxxxxxxx nároků (xx. xxxxxxx xxxxxxxxx xxx xxxxxxxxxx a řešení xxxxxx, xxxxxx nákladů xx xxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxx) x&xxxx;x) daně xxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx xx ke xxxxxxx před xxxxxxxxxx xxxx xxxx k požitkům xxxxxxxxx x&xxxx;xxxxxx xxxxxx. [Xxxxx: Xxxxxxx úplný xxxxxxxx xxxx zdaněním, xxxxx (ztráty) z přecenění xxxxx xxxxxxxxxxxx xxxxxxx] [Xxxxxxx: Snížení (zvýšení) xxxxxxx závazku (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx, které xx xxxxxxxxx pojistněmatematických xxxxx (xxxxx) vyplývajících xx xxxx finančních xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxXxxxxxxXxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx závazku (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx xx výsledkem xxxxxxxxxxxxxxxxxxxxx zisků (xxxxx) xxxxxxxxxxxxx xx xxxx xxxxxxxxxx xxxxxxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;141 xxxx. x) bod xxx) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) čistých závazků (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx xx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxx (ztrát) xxxxxxxxxxxxx xx xxxx xxxxxxxxxx předpokladů, xxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx Xxxxxxxx xxxxxxxxxxx xxxxxxxx xx položek xxxx: x) diskontní xxxxx; b) výše xxxxxxx s výjimkou jakýchkoli xxxxxxx xx xxxxxxx, xxxxx xxxxxxx xxxxxxxxxxx, x&xxxx;xxxxxxxx vývoje; x) x&xxxx;xxxxxxx xxxxxxx xxxxxxxxxx xx zdravotní xxxx xxxxx nákladů xx xxxxxxxxx péči, včetně xxxxxxx xx xxxxxxxxxx xxxxxx (xx. xxxxxxx xxxxxxxxx xxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxx, xxxxxx xxxxxxx xx xxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxx) x&xxxx;x) xxxx splatné xxxxxx x&xxxx;xxxxxxxxx vztahujících xx xx xxxxxxx xxxx xxxxxxxxxx xxxx xxxx x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxx. [Xxxxx: Xxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) z definovaných xxxxxxx, které xx xxxxxxxxx pojistněmatematických xxxxx (xxxxx) xxxxxxxxxxxxx ze xxxx xxxxxxxxxx xxxxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxXxxxxxxXxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxXxXxxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx zisky (xxxxxx) xxxxxxxxxxx ze xxxx xxxxxxxxxx xxxxxxxxxxx, očištěné x&xxxx;xxxxxx xxxxx, xxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 19 xxxx.&xxxx;135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx očištěného x&xxxx;xxx, xxxxx je výsledkem xxxxxxxxxxxxxxxxxxxxx xxxxx (xxxxx) xxxxxxxxxxxxx xx xxxx xxxxxxxxxx xxxxxxxxxxx, xxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxx (xxxxx) z definovaných xxxxxxx. Xxxxxxxx předpoklady xxxxxxxx xx položek xxxx: x) xxxxxxxxx xxxxx; x) xxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx xxxxxxx xx xxxxxxx, xxxxx ponesou xxxxxxxxxxx, x&xxxx;xxxxxxxx xxxxxx; c) x&xxxx;xxxxxxx požitků týkajících xx xxxxxxxxx xxxx xxxxx nákladů na xxxxxxxxx péči, včetně xxxxxxx na xxxxxxxxxx xxxxxx (xx. nákladů xxxxxxxxx xxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxx, xxxxxx xxxxxxx xx xxxxxx x&xxxx;xxxxxxxxxxxxx služby) x&xxxx;x) xxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx se xx xxxxxxx před xxxxxxxxxx dnem xxxx x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxx výsledek očištěný x&xxxx;xxx, xxxxx (xxxxxx) x&xxxx;xxxxxxxxx xxxxx definovaných xxxxxxx] [Xxxxxxx: Xxxxxxx (xxxxxxx) xxxxxxx závazku (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx xx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx zisků (xxxxx) xxxxxxxxxxxxx xx xxxx xxxxxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxXxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxXxxxxxXxxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Pojistněmatematické xxxxx (xxxxxx) xxxxxxxxxxx x&xxxx;xxxxxxx na xxxxxxx xxxxxxxxxxx, před zdaněním, xxxxx xxxxxxxxxxxx požitků |
Obvyklá xxxxx: IAS 19 xxxx.&xxxx;135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx ostatního xxxxxxx výsledku před xxxxxxxx, xxxxx xx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx zisků (xxxxx) vyplývajících x&xxxx;xxxxxxx xx základě skutečnosti, xxxxx vede x&xxxx;xxxxxxxxx xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx požitků. Korekce xx xxxxxxx skutečnosti xxxx dopady rozdílů xxxx předchozími pojistněmatematickými xxxxxx x&xxxx;xxxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxx výsledek xxxx zdaněním, zisky (xxxxxx) x&xxxx;xxxxxxxxx plánů xxxxxxxxxxxx požitků] [Srovnej: Xxxxxxx (zvýšení) čistého xxxxxxx (xxxxxx) z definovaných xxxxxxx, které xx xxxxxxxxx pojistněmatematických xxxxx (xxxxx) vyplývajících x&xxxx;xxxxxxx xx xxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxXxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx závazku (aktiva) x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx xx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxx (xxxxx) vyplývajících x&xxxx;xxxxxxx xx xxxxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX 19 xxxx.&xxxx;141 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx (zvýšení) čistých xxxxxxx (aktiv) x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx xx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxx (xxxxx) xxxxxxxxxxxxx z korekcí xx xxxxxxx xxxxxxxxxxx, xxxxx vedou x&xxxx;xxxxxxxxx xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx Xxxxxxx xx xxxxxxx skutečnosti xxxx xxxxxx rozdílů xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxx a skutečností. [Xxxxx: Xxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx požitků] |
||||
negatedLabel |
Zvýšení (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx xx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxx (xxxxx) xxxxxxxxxxxxx x&xxxx;xxxxxxx na xxxxxxx xxxxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxXxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxXxxXxXxxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx xxxxx (xxxxxx) xxxxxxxxxxx z korekce xx xxxxxxx xxxxxxxxxxx, xxxxxxxx o daňový xxxxx, xxxx definovaných požitků |
Obvyklá xxxxx: XXX 19 xxxx.&xxxx;135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx výsledku xxxxxxxxxx x&xxxx;xxx, xxxxx je xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxx (xxxxx) vyplývajících z korekce xx xxxxxxx xxxxxxxxxxx, xxxxx xxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx. Xxxxxxx xx základě skutečnosti xxxx xxxxxx xxxxxxx xxxx předchozími pojistněmatematickými xxxxxx x&xxxx;xxxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, zisky (xxxxxx) x&xxxx;xxxxxxxxx plánů xxxxxxxxxxxx xxxxxxx] [Srovnej: Xxxxxxx (zvýšení) xxxxxxx xxxxxxx (xxxxxx) z definovaných xxxxxxx, xxxxx je xxxxxxxxx xxxxxxxxxxxxxxxxxxxxx zisků (xxxxx) xxxxxxxxxxxxx z korekce xx xxxxxxx skutečnosti] |
||||
ifrs-full |
ActuarialPresentValueOfPromisedRetirementBenefits |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxxx penzijních xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;26 xxxx.&xxxx;35 písm. d) |
documentation |
Současná xxxxxxx očekávaných xxxxxx xxxxx xxxxxxxxxx plánu, xxxxxxxxxxxx nynějším x&xxxx;xxxxxxx xxxxxxxxxxxx xx xxx xxxxxxxxxx služby. |
||||
ifrs-full |
AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets |
X duration |
label |
Další xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx na xxxxxxx xxxxxx finančních aktiv |
Obvyklá xxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxx dalších xxxxxx xx úvěrové xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxx v hospodářském výsledku. [Xxxxx: Rezervy na xxxxxxx xxxxxx xxxxxxxxxx xxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xx měla být xxxxxxxxx zadána xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx prvek xxxxxxx s vázanými xxxxx, xxxx xxxxx nutné xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx xxxxxx, amortizace x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx předchozích XXXX [xxxxxx]; Efekt xxxxxxxxx xxxx aktiv [xxxxxx]; Xxxxx přechodu xx standardy XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxxxxxx (odchozích) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx xxxxxxx [member]; Xxxxxxxx prognóza xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx x&xxxx;xxxxxxxx chyb předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx účetních pravidel xxxxxxxxxxxx standardy IFRS [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx od xxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Závazný xxxxxxx x&xxxx;xxxxxxxxxxxx požitků (v současné xxxxxxx) [xxxxxx]; Xxxx xxxxxx hodnota [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [member]; Účinek xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxxXxxXxxxXxxxxXxxxxXxXxxxxxXxxxxxxxXxxXxxxxxxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx informací xxxxxxxxxx xx xxxxxx xxxxxxxxxx x&xxxx;xxxx akvizice pro xxxxxxx xxxxxx xxxxx xxxxxxxx aktiv a převzatých xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx týkajících xx xxxx časového xxxxxxxxx xxx xxxxxx regulaci [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxXxxxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx x&xxxx;xxxx xxxxxx účetní xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.35 |
xxxxxxxxxxxxx |
Xxxxx informace x&xxxx;xxxx rizika xxxxxx xxxxxxxx, pokud vykázané xxxxxxxxxxxxx xxxxx nejsou xxxxxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: Účinný od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;94 |
xxxxxxxxxxxxx |
Xxxxx informace x&xxxx;xxxxxxxxxx xxxxxxxxx nezbytné xxx xxxxxxx xxxx požadavků xx&xxxx;xxxxxxxxxx podle XXXX 17. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxXxxXxxxxxxxxXxxxxxXxXxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx x&xxxx;xxxxxxxx a finančním xxxxxx xxxxxxxxx kombinace |
Zveřejnění: IFRS 3 xxxx.&xxxx;63 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxx dopadu xxxxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxxxx cílů xxxxxxxxx XXXX&xxxx;3. [Odkaz: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxXxXxxXxxxxxxXxXxxxxXxxxxxxxxxXxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxx xxxxx xxxxxxxxxxxxx s účastí xx xxxxxxxxxxxxxxx jednotkách [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 12 xxxx. X25 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxx xxxxx xxxxxxxxxxxxx x&xxxx;xxxxxx ve strukturovaných xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxx |
xxxx block |
label |
Další informace x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx [text xxxxx] |
Xxxxxxxxxx: IFRS 2 xxxx.&xxxx;52 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx na akcie xxxxxxxx ke xxxxxxx xxxxxxxxx xx xxxxxxxxxx xxxxxxxxxxx xx xxxxxxxxx XXXX&xxxx;2. [Xxxxx: Xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx na xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx, xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx kombinaci |
Zveřejnění: IFRS 3 xxxx. B67 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx xxxxxxxxxxx závazků vykázaných x&xxxx;xxxxxxxxxxx kombinacích. [Odkaz: Xxxxxxxxx závazky xxxxxxxx x&xxxx;xxxxxxxxx kombinaci; Xxxxxxxxx xxxxxxxxx [xxxxxx]; Podmíněné xxxxxxx [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxxxx závazky xxxxxx, xxxxxxxxx závazky xxxxxxxx x&xxxx;xxxxxxxxx kombinaci |
||||
ifrs-full |
AdditionalLiabilitiesContingentLiabilitiesRecognisedInBusinessCombinationAbstract |
label |
Dodatečné xxxxxxx, xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx kombinaci [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx ážio |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xx xxxxxxxxxx x&xxxx;xxxxx akcií xxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxxx zahrnujících xxxxx xxxx xxxxxxxxx xxxxxx jednotky. |
||||
ifrs-full |
AdditionalPaidinCapitalMember |
member |
label |
Emisní xxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxxx xxxxxxx x&xxxx;xxxxx xxxxx účetní jednotky xxxxxxxxxxx xxxxxxxxx hodnotu x&xxxx;xxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxxx zahrnujících xxxxx xxxx xxxxxxxxx účetní xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx, jiné xxxxxxx |
Xxxxxxxxxx: IAS 37 xxxx.&xxxx;84 xxxx. b) |
documentation |
Částka xxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxx. [Xxxxx: Xxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxx, jiné xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx, xxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx, xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 odst. B67 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx, s výjimkou xxxxxxxxx zahrnutého xx xxxxxxxxxx xxxxxxx, xxxx xxx xxxxxxxx splňuje xxxxxxxx xxx to, xxx byl xxxxxxxxxxxx xxxx xxxxxx xx xxxxxx xxxxxxx xxxxx xxxxxxxxx XXXX 5. [Xxxxx: Xxxxxxxx; Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx k prodeji [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx z akvizic, investiční xxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 40 xxxx.&xxxx;76 xxxx. x), xxxxxxxxxx: XXX 40 odst. 79 písm. x) bod i) |
documentation |
Částka xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxx, xxxxxxxxxx aktiva |
Zveřejnění: XXX 41 odst. 50 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxx, které xxxxxxxxx z nákupů. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxxxx xxxx xxxxxxx, biologická xxxxxx |
Xxxxxxx praxe: XXX&xxxx;41 xxxx.&xxxx;50 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx vykázaných xxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxxxx xxxx xxxxxxx, xxxxxxxxxx xxxxxxxx majetek |
Zveřejnění: IAS 40 odst. 76 xxxx. x), xxxxxxxxxx: IAS 40 odst. 79 xxxx. x) xxx i) |
documentation |
Částka xxxxxxxxx xxxxxxxxxxxx nemovitého xxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxxxx xxxx aktivum. [Odkaz: Xxxxxxxxxx xxxxxxxx majetek] |
||||
ifrs-full |
AdditionsInvestmentPropertyAbstract |
label |
Přírůstky, xxxxxxxxxx nemovitý majetek [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx s výjimkou xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxxxx plynoucí x&xxxx;xxxxxxxxxxx pojistných x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxx: xxxxx konce xxxxxxxxx 1. 1. 2023, XXXX 4 odst. 37 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx, xxxxx xx xxxxxxxxx xxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx. [Xxxxx: Závazky xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx a zajistných xxxxx; Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx podnikových xxxxxxxxx, biologická xxxxxx |
Xxxxxxx xxxxx: IAS 41 xxxx.&xxxx;50 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx biologických xxxxx, xxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx kombinací. [Xxxxx: Xxxxxxxxx kombinace [xxxxxx]; Biologická xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxxxxxxx aktiva |
||||
ifrs-full |
AdditionsOtherThanThroughBusinessCombinationsBiologicalAssetsAbstract |
label |
Přírůstky x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx podnikových xxxxxxxxx, xxxxxxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Přírůstky x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx podnikových xxxxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;118 xxxx. x) bod i) |
documentation |
Částka xxxxxxxxx nehmotných xxxxx x&xxxx;xxxxxxxx xxxxxxxxx, vyjma xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx kombinací. [Odkaz: Xxxxxxxxx xxxxxxxxx [xxxxxx]; Xxxxxxxx aktiva s výjimkou xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx prostřednictvím xxxxxxxxxxx xxxxxxxxx, xxxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 40 xxxx.&xxxx;76 písm. a), xxxxxxxxxx: XXX 40 xxxx.&xxxx;79 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxx xxxxxxxxx získaných xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]; Investiční xxxxxxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx xxxxxx s výjimkou xxxxxxxxx xxxxxxxxxxxxxxx podnikových xxxxxxxxx, investiční nemovitý xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx s výjimkou xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 16 xxxx.&xxxx;73 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx přírůstků xxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx podnikových xxxxxxxxx. [Xxxxx: Podnikové xxxxxxxxx [xxxxxx]; Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Přírůstky s výjimkou xxxxxxxxx xxxxxxxxxxxxxxx podnikových xxxxxxxxx, xxxxxxxx xxxxxx |
Xxxxxxx xxxxx: datum konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 odst. 37 písm. e) |
documentation |
Částka xxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx kombinací. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]; Zajistná aktiva] |
||||
ifrs-full |
AdditionsToNoncurrentAssets |
X duration, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxxx nástrojů, xxxxxxxxxx xxxxxxxx xxxxxxxxxx, xxxxxxx aktiv z definovaných xxxxxxx a nároků xxxxxxxxx xx základě pojistných xxxxx |
Xxxxxxxxxx: IFRS 8 xxxx.&xxxx;24 xxxx. x), xxxxxxxxxx: IFRS 8 xxxx.&xxxx;28 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxxx xxxxxxxx, xxxxxxxxxx daňových xxxxxxxxxx, xxxxxxx xxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxxx xx základě pojistných xxxxx. [Xxxxx: Odložené xxxxxx xxxxxxxxxx; Finanční xxxxxxxx, třída [member]; Xxxxxxxxxx xxxxxx; Xxxx xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxx z práva x&xxxx;xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;16 odst. 53 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx aktiv x&xxxx;xxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxx k užívání] |
||||
ifrs-full |
AddressOfRegisteredOfficeOfEntity |
text |
label |
Adresa xxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 138 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx, xx xxx xx xxxxxxx sídlo xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxXxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxx, xxx xxx xxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 27 xxxx.&xxxx;16 písm. a) |
documentation |
Adresa, xxx xxx xxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxxxx xxxxxxxx, která xxxxxxx xxxxxxxxx XXXX. [Xxxxx: Xxxxxxxxxxxxx [xxxxxx]; XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx průměr xxxxx xxxxxxxxx xxxxx xxxxxxxxx xxx xxxxxxx xxxxxxxxx xxxxxxxxx xxxxx xx xxxxx |
Xxxxxxxxxx: XXX 33 xxxx.&xxxx;70 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx počtu xxxxxxxxx xxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxx průměr xxxxx kmenových akcií, xxxxx xx xxxx xxxxxxxxx za xxxxxxxxxxx, xx xx xx xxxxxxxxxxx xxxxxxx xxxxx xxxxxxxx potenciálních xxxxxxxxx xxxxx xx xxxxxxxxx xxxxx. [Xxxxx: Kmenové xxxxx [xxxxxx]; Xxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xx xxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx xx xxxxxxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxx xxxxxxxx tokem x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) provozních činností. [Xxxxx: Xxxx (xxxxxx); Xxxxxx a amortizace] |
||||
ifrs-full |
AdjustmentsForAmountsTransferredToInitialCarryingAmountOfHedgedItems |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx, xxxxx xxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx do xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxx (xxxxxxx), xxxxx pořízení xx xxxxx bylo xxxxxxxxxx, xxxxxx xxxxxxxxxxxxxx xxxxxxxxxx transakcí, xxxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;23 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx, které xxxx xxxxxxxxxx z vlastního kapitálu x&xxxx;xxxxxxxx xx xxxxxxx xxxxxxxxxx xxxx xxxx xxxx účetní xxxxxxx xxxxxxxxxxxx xxxxxx (xxxxxxx), xxxxx xxxxxxxx xx xxxxx xxxx xxxxxxxxxx, xxxxxx pravděpodobnou xxxxxxxxxx xxxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx. [Odkaz: Xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx, xxxxx xxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxx (xxxxxxx), jehož xxxxxxxx xx xxxxx xxxx zajištěnou, xxxxxx xxxxxxxxxxxxxx xxxxxxxxxx transakcí, xxxxxxxx o daňový xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxXxxXxXxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxx daně xx xxxxxxxxx období |
Příklad: XXX 12 xxxx.&xxxx;80 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxx (xxxxxx) vykazované x&xxxx;xxxxxx xxx splatnou xxx xxxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx o snížení (xxxxxxx) xxxxxx příštích xxxxxx xxxxxx xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 7 xxxx.&xxxx;20 písm. a) |
documentation |
Úpravy x&xxxx;xxxxxxx (xxxxxxx) xxxxxx xxxxxxxx xxxxxx xxxxxx smluvních xxxxx xx xxxxxx xxxxxxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxx peněžním xxxxx x&xxxx;(xxxxxxxxxx v rámci) provozních xxxxxxxx [Xxxxx: Výnosy xxxxxxxx xxxxxx xxxxxx xxxxxxxxx aktiv; Xxxx (xxxxxx)] |
||||
xxxxxXxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxx o snížení (zvýšení) xxxxxx xxxxxxxx období xxxxxx smluvních xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxx příštích xxxxxx s výjimkou xxxxxxxxx xxxxx |
Xxxxxxx praxe: XXX 7 odst. 20 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) výnosů xxxxxxxx xxxxxx s výjimkou xxxxxxxxx xxxxx za xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx peněžním xxxxx z (používaným x&xxxx;xxxxx) xxxxxxxxxx činností [Odkaz: Xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Úpravy x&xxxx;xxxxxxx (xxxxxxx) xxxxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (zvýšení) xxxxxxxxxxxx xxxxx za xxxxxx sesouhlasení xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx v rámci) xxxxxxxxxx činností. [Xxxxx: Xxxxxxxxxx xxxxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Úpravy o snížení (xxxxxxx) xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 7 xxxx.&xxxx;20 písm. a) |
documentation |
Úpravy x&xxxx;xxxxxxx (xxxxxxx) smluvních aktiv xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) s čistým xxxxxxxx xxxxx z (používaným x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Smluvní xxxxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Úpravy x&xxxx;xxxxxxx (zvýšení) xxxxxxxxxxxx xxxxxxxxxx xxxxx |
Xxxxxxx praxe: XXX&xxxx;7 odst. 20 |
documentation |
Úpravy x&xxxx;xxxxxxx (xxxxxxx) derivátových xxxxxxxxxx xxxxx za účelem xxxxxxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxx peněžním tokem x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Derivátová xxxxxxxx aktiva; Zisk (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx o snížení (xxxxxxx) xxxxxxxxxx xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) finanční aktiv xxxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx v rámci) xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx; Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxx xxxx xxxxxx, xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxxxxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (zvýšení) xxxxx |
Xxxxxxx xxxxx: XXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) zásob xx xxxxxx sesouhlasení xxxxx (xxxxxx) s čistým xxxxxxxx xxxxx z (používaným x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx; Zisk (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxXxxXxxxxxxxXxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxx x&xxxx;xxxxx poskytovaným xxxxxx |
Xxxxxxx praxe: IAS 7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxx a záloh xxxxxxxxxxxx xxxxxx za účelem xxxxxxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) provozních xxxxxxxx. [Xxxxx: Úvěry x&xxxx;xxxxxx xxxxxxxxxxx xxxxxx; Xxxx (ztráta)] |
||||
ifrs-full |
AdjustmentsForDecreaseIncreaseInLoansAndAdvancesToCustomers |
X duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxx x&xxxx;xxxxx xxxxxxxxxxxx zákazníkům |
Obvyklá xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxx x&xxxx;xxxxx xxxxxxxxxxxx zákazníkům xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx z (používaným x&xxxx;xxxxx) xxxxxxxxxx činností. [Xxxxx: Xxxxx x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) ostatních aktiv |
Obvyklá xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) ostatních xxxxx xx xxxxxx xxxxxxxxxxxx zisku (ztráty) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx v rámci) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxx; Zisk (ztráta)] |
||||
ifrs-full |
AdjustmentsForDecreaseIncreaseInOtherCurrentAssets |
X duration, xxxxx |
xxxxx |
Xxxxxx o snížení (xxxxxxx) xxxxxxxxx xxxxxxxxxxxx aktiv |
Obvyklá xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxx za xxxxxx xxxxxxxxxxxx zisku (xxxxxx) s čistým xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxx xxxxxxxxxx aktiva; Xxxx (ztráta)] |
||||
ifrs-full |
AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables |
X duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) ostatních xxxxxxxxxx pohledávek |
Obvyklá praxe: XXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxxxxx pohledávek xx účelem sesouhlasení xxxxx (ztráty) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) provozních xxxxxxxx. [Xxxxx: Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (zvýšení) xxxxxxx xxxxxxxx období |
Obvyklá xxxxx: IAS 7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (zvýšení) nákladů xxxxxxxx období za xxxxxx xxxxxxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxx peněžním xxxxx x&xxxx;(xxxxxxxxxx v rámci) xxxxxxxxxx činností. [Xxxxx: Xxxxxxxxxx xxxxxxx xxxxxxxx xxxxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxxxXxxXxxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx o snížení (xxxxxxx) xxxxxxxxxx xxxxx x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx kolaterálu xxxxxxxxxxxxx xxxxxxxxx cenné xxxxxx |
Xxxxxxx praxe: IAS 7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxxxxxx dohod x&xxxx;xxxxxxx xxxxxx a hotovostního xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxx za účelem xxxxxxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx o zpětném xxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxx xxxxxx; Xxxx (ztráta)] |
||||
ifrs-full |
AdjustmentsForDecreaseIncreaseInTradeAccountReceivable |
X duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 7 odst. 20 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxxxxxx z obchodního styku xx xxxxxx xxxxxxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxx xxxxxxxx tokem x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Zisk (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxXxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 odst. 20 |
documentation |
Úpravy x&xxxx;xxxxxxx (xxxxxxx) obchodních x&xxxx;xxxxxx xxxxxxxxxx za xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx peněžním xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx x&xxxx;xxxx pohledávky; Xxxx (ztráta)] |
||||
ifrs-full |
AdjustmentsForDeferredTaxExpense |
X duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxxx daňový náklad xx účelem xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx z (používaným x&xxxx;xxxxx) provozních xxxxxxxx. [Xxxxx: Odložený xxxxxx xxxxxx (xxxxx); Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxXxXxxxxXxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Úpravy xxxxxxxx xxxx xx xxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;12 xxxx.&xxxx;80 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxx (xxxxxx) xxxxxxxxxx x&xxxx;xxxxxx xxx odloženou xxx xxxxxxxxxxx období. |
||||
ifrs-full |
AdjustmentsForDepreciationAndAmortisationExpense |
X duration, debit |
label |
Úpravy x&xxxx;xxxxxx a amortizace |
Obvyklá praxe: XXX 7 odst. 20 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxxxx xx xxxxxx xxxxxxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxx peněžním tokem x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) provozních xxxxxxxx. [Odkaz: Xxxxxx x&xxxx;xxxxxxxxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxxxxXxxXxxxxxxxxxxxXxxxxxxXxxXxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxx a amortizace x&xxxx;xxxxxx ze znehodnocení (xxxxxxx xxxxxx xx xxxxxxxxxxxx) xxxxxxxxx v hospodářském xxxxxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxx a amortizace x&xxxx;xxxxxx ze znehodnocení (xxxxxxx xxxxxx xx xxxxxxxxxxxx) za účelem xxxxxxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Ztráta xx znehodnocení; Odpisy x&xxxx;xxxxxxxxxx; Xxxxxx xx xxxxxxxxxxxx (xxxxxxx xxxxxx xx znehodnocení) xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx; Zisk (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx o odpisové xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (ztráty) s čistým xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) provozních xxxxxxxx. [Xxxxx: Xxxx (ztráta)] |
||||
ifrs-full |
AdjustmentsForDividendIncome |
X duration, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxx z dividend |
Obvyklá xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) s čistým peněžním xxxxx z (používaným x&xxxx;xxxxx) xxxxxxxxxx činností. [Xxxxx: xxxxxx x&xxxx;xxxxxxxx, Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxXxxxxXxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxx (xxxxx) v reálné xxxxxxx |
Xxxxxxx xxxxx: XXX 7 xxxx.&xxxx;20 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxx (zisky) x&xxxx;xxxxxx xxxxxxx xx účelem xxxxxxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxx xxxxxxxx tokem x&xxxx;(xxxxxxxxxx v rámci) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 7 odst. 20 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx o finanční xxxxxxx xx účelem xxxxxxxxxxxx xxxxx (xxxxxx) s čistým xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) provozních činností. [Xxxxx: Xxxxxxxx náklady; Xxxx (ztráta)] |
||||
ifrs-full |
AdjustmentsForFinanceIncome |
X duration, credit |
label |
Úpravy x&xxxx;xxxxxxxx výnos |
Obvyklá xxxxx: XXX&xxxx;7 odst. 20 |
documentation |
Úpravy o finanční xxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx peněžním xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Odkaz: Finanční xxxxx; Xxxx (ztráta)] |
||||
ifrs-full |
AdjustmentsForFinanceIncomeCost |
X duration, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx výnos (xxxxxx) |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxx xxxxxxxx xxxxx nebo xxxxxx xx účelem xxxxxxxxxxxx xxxxx (ztráty) s čistým xxxxxxxx tokem x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx činností. [Xxxxx: Xxxxxxxx výnos (xxxxxx); Xxxx (ztráta)] |
||||
ifrs-full |
AdjustmentsForGainLossOnDisposalOfInvestmentsInSubsidiariesJointVenturesAndAssociates |
X duration, xxxxxx |
xxxxx |
Xxxxxx o zisk (ztrátu) xxxxxx xxxxxxxx xxxxxxxx xx xxxxxxxxx podniků, xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxx (xxxxxx) xxxxxx xxxxxxxx investic xx xxxxxxxxx xxxxxxx, xxxxxxxxxx xxxxxxx a přidružených xxxxxxx xx účelem xxxxxxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxx xxxxxxxx tokem x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Přidružené xxxxxxx [xxxxxx]; Společné xxxxxxx [xxxxxx]; Dceřiné xxxxxxx [member]; Xxxxxxxxx xx xxxxxxxxx xxxxxxx, xxxxxxxxxx podniků a přidružených xxxxxxx vykázané x&xxxx;xxxxxxxxxxxx xxxxxx xxxxxxx; Zisk (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxXxxxXxXxxxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx o zisk (xxxxxx) vlivem xxxxxxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxx (ztrátu) xxxxxx xxxxxxxx xxxxxxx, budov x&xxxx;xxxxxxxx za xxxxxx xxxxxxxxxxxx zisku (ztráty) x&xxxx;xxxxxx xxxxxxxx tokem x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) provozních xxxxxxxx. [Xxxxx: Zisk (xxxxxx); Xxxxxxx, budovy x&xxxx;xxxxxxxx; Xxxxxxxx, pozemky, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxXxxxxxXxXxxxxxXxXxxxXxxxxXxxxXxxxxXxXxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxx (xxxxxx) vzniklé xxxxxx xxxxxx xxxxxxx xxxxxxx o náklady xx xxxxxx, xxxxxxxxxx aktiva |
Obvyklá xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxx (xxxxxx) xxxxxxx xxxxxx xxxxxx hodnoty xxxxxxx x&xxxx;xxxxxxx xx xxxxxx biologických xxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx z (používaným x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxXxxxxxXxXxxxxxXxXxxxXxxxxXxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxx (xxxxxx) vzniklé xxxxxx reálné xxxxxxx xxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxx (xxxxxx) xxxxxxx xxxxxx xxxxxx xxxxxxx xxxxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx z (používaným x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Odkaz: X&xxxx;xxxxxx hodnotě [xxxxxx]; Xxxxxxxx [member]; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxXxxxxxXxXxxxXxxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx o zisky (xxxxxx) vzniklé xxxxxxx xxxxxx xxxxxxx, xxxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx o zisky (xxxxxx) xxxxxxx xxxxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) s čistým xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxxx xxxxxxx; Xxxxx (ztráty) xxxxxxx xxxxxxx xxxxxx hodnoty, xxxxxxxxxx xxxxxxxx majetek; Xxxx (ztráta)] |
||||
ifrs-full |
AdjustmentsForImpairmentLossRecognisedInProfitOrLossGoodwill |
X duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxx xx xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku, xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxx xx xxxxxxxxxxxx goodwillu xxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku za xxxxxx xxxxxxxxxxxx zisku (xxxxxx) s čistým xxxxxxxx xxxxx z (používaným v rámci) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx; Xxxxxx xx xxxxxxxxxxxx; Xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxx xx znehodnocení (xxxxxxx xxxxxx xx znehodnocení) xxxxxxxxx v hospodářském xxxxxxxx |
Xxxxxxx xxxxx: XXX 7 xxxx.&xxxx;20 xxxx. b) |
documentation |
Úpravy x&xxxx;xxxxxx ze znehodnocení (xxxxxxx xxxxxx xx xxxxxxxxxxxx) xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xx xxxxxx xxxxxxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx xx xxxxxxxxxxxx (xxxxxxx xxxxxx xx znehodnocení) xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxx ze xxxxxxxxxxxx (zrušení xxxxxx xx znehodnocení) xxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku, xxxxxx x&xxxx;xxxxxxxx a vyhodnocení |
Obvyklá xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx o ztrátu xx xxxxxxxxxxxx (xxxxxxx xxxxxx xx xxxxxxxxxxxx) xxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx z (používaným x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx [member]; Xxxxxx xx xxxxxxxxxxxx; Xxxxxx x&xxxx;xxxxxx xx xxxxxxxxxxxx (xxxxxxx ztráty ze xxxxxxxxxxxx) xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx; Xxxxxx xx xxxxxxxxxxxx (zrušení xxxxxx xx xxxxxxxxxxxx) xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxx ze xxxxxxxxxxxx (xxxxxxx xxxxxx xx xxxxxxxxxxxx) vykázanou x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxx xx znehodnocení (zrušení xxxxxx xx xxxxxxxxxxxx) xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xx účelem xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx peněžním xxxxx x&xxxx;(xxxxxxxxxx v rámci) provozních xxxxxxxx. [Xxxxx: Xxxxxx; Xxxxxx ze xxxxxxxxxxxx; Xxxxxx x&xxxx;xxxxxx xx xxxxxxxxxxxx (xxxxxxx xxxxxx xx xxxxxxxxxxxx) xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx; Ztráta xx xxxxxxxxxxxx (xxxxxxx xxxxxx ze znehodnocení) xxxxxxxx v hospodářském výsledku] |
||||
ifrs-full |
AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvances |
X duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxx xx xxxxxxxxxxxx (xxxxxxx ztráty xx xxxxxxxxxxxx) vykázanou x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxx x&xxxx;xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx o ztrátu ze xxxxxxxxxxxx (xxxxxxx xxxxxx xx znehodnocení) úvěrů x&xxxx;xxxxx xxxxxxxxx v hospodářském xxxxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) provozních xxxxxxxx. [Odkaz: Úpravy x&xxxx;xxxxxx xx xxxxxxxxxxxx (xxxxxxx xxxxxx xx xxxxxxxxxxxx) xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxx xx xxxxxxxxxxxx (zrušení xxxxxx ze xxxxxxxxxxxx) xxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 odst. 20 |
documentation |
Úpravy x&xxxx;xxxxxx ze znehodnocení (xxxxxxx xxxxxx xx xxxxxxxxxxxx) xxxxxxx, xxxxx x&xxxx;xxxxxxxx vykázanou x&xxxx;xxxxxxxxxxxx xxxxxxxx za xxxxxx xxxxxxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxx xxxxxxxx tokem x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxx ze znehodnocení (xxxxxxx ztráty ze xxxxxxxxxxxx) vykázanou x&xxxx;xxxxxxxxxxxx xxxxxxxx; Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxx xx xxxxxxxxxxxx (xxxxxxx xxxxxx xx xxxxxxxxxxxx) xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxxx a jiné pohledávky |
Obvyklá xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxx xx xxxxxxxxxxxx (xxxxxxx xxxxxx xx xxxxxxxxxxxx) xxxxxxxxxx a jiných xxxxxxxxxx vykázanou v hospodářském xxxxxxxx xx xxxxxx xxxxxxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) provozních xxxxxxxx. [Xxxxx: Xxxxxxxx x&xxxx;xxxx xxxxxxxxxx; Xxxxxx xx xxxxxxxxxxxx; Úpravy x&xxxx;xxxxxx ze xxxxxxxxxxxx (xxxxxxx xxxxxx xx xxxxxxxxxxxx) xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx; Xxxxxx ze xxxxxxxxxxxx (zrušení xxxxxx xx xxxxxxxxxxxx) xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxXxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxx xx daň xx xxxxx |
Xxxxxxxxxx: XXX&xxxx;7 xxxx.&xxxx;35 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxx xx xxx ze xxxxx xx účelem xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx z (používaným x&xxxx;xxxxx) provozních xxxxxxxx. [Xxxxx: Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (snížení) xxxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xx xxxxxx xxxxxxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx z (používaným v rámci) xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxx xxxxxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx o zvýšení (xxxxxxx) xxxxxx xxxxxxxx xxxxxx včetně smluvních xxxxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;20 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (snížení) xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxx závazků xx xxxxxx xxxxxxxxxxxx zisku (xxxxxx) s čistým xxxxxxxx xxxxx z (používaným v rámci) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx příštích období xxxxxx xxxxxxxxx xxxxxxx; Xxxx (xxxxxx)] |
||||
xxxxxXxxxx |
Xxxxxx o zvýšení (xxxxxxx) xxxxxx příštích xxxxxx celkem xxxxxx xxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxxxx [abstract] |
||
ifrs-full |
AdjustmentsForIncreaseDecreaseInDeferredIncomeOtherThanContractLiabilities |
X duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx závazků |
Obvyklá xxxxx: XXX 7 odst. 20 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxx příštích období x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (ztráty) s čistým xxxxxxxx tokem z (používaným x&xxxx;xxxxx) provozních činností. [Xxxxx: Xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxxXxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (snížení) xxxxxx xx xxxx |
Xxxxxxx xxxxx: IAS 7 odst. 20 |
documentation |
Úpravy x&xxxx;xxxxxxx (xxxxxxx) vkladů xx xxxx za xxxxxx xxxxxxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxx peněžním xxxxx z (používaným v rámci) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx od xxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Úpravy x&xxxx;xxxxxxx (xxxxxxx) vkladů xx xxxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxx xx xxxxxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) provozních xxxxxxxx. [Odkaz: Xxxxxx xx xxxxxxxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Úpravy o zvýšení (xxxxxxx) xxxxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: IAS 7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xx xxxxxx sesouhlasení xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx tokem x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx; Zisk (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (snížení) xxxxxxx xxxxxxxxxxxx xx x&xxxx;xxxxxxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx o zvýšení (xxxxxxx) závazků vztahujících xx k zaměstnaneckým xxxxxxxx xx účelem xxxxxxxxxxxx xxxxx (xxxxxx) s čistým xxxxxxxx tokem x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) provozních činností. [Xxxxx: Xxxx (ztráta)] |
||||
ifrs-full |
AdjustmentsForIncreaseDecreaseInFinancialLiabilitiesHeldForTrading |
X duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxxxxxx závazků xxxxxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxxxxxx xxxxxxx určených x&xxxx;xxxxxxxxxxx za xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx; Finanční xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxx xxxxxxx xxxxxxxx xxxxxxx určených x&xxxx;xxxxxxxxxxx; Zisk (ztráta)] |
||||
ifrs-full |
AdjustmentsForIncreaseDecreaseInInsuranceReinsuranceAndInvestmentContractLiabilities |
X duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxxx z pojistných, zajistných x&xxxx;xxxxxxxxxxxx xxxxx |
Xxxxxxx praxe: XXX&xxxx;7 odst. 20 |
documentation |
Úpravy x&xxxx;xxxxxxx (xxxxxxx) xxxxxxx x&xxxx;xxxxxxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) s čistým xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx činností. [Xxxxx: Závazky x&xxxx;xxxxxxxxxxxx xxxxx; Xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx; Zisk (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) ostatních xxxxxxxxxxxx xxxxxxx xx xxxxxx xxxxxxxxxxxx zisku (xxxxxx) s čistým xxxxxxxx xxxxx z (používaným x&xxxx;xxxxx) xxxxxxxxxx činností. [Odkaz: Xxxxxxx xxxxxxxxxx xxxxxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Úpravy x&xxxx;xxxxxxx (xxxxxxx) ostatních xxxxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx o zvýšení (xxxxxxx) xxxxxxxxx xxxxxxx za xxxxxx xxxxxxxxxxxx zisku (xxxxxx) s čistým peněžním xxxxx z (používaným x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx; Zisk (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxXxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) ostatních xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxxxxx xxxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx v rámci) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxx (ztráta)] |
||||
ifrs-full |
AdjustmentsForIncreaseDecreaseInRepurchaseAgreementsAndCashCollateralOnSecuritiesLent |
X duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) dohod x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx zajišťujícího xxxxxxxxx xxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxx x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxx za účelem xxxxxxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxx peněžním tokem x&xxxx;(xxxxxxxxxx v rámci) xxxxxxxxxx xxxxxxxx. [Xxxxx: Dohody x&xxxx;xxxxxxx odkupu x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxx papíry; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx o zvýšení (xxxxxxx) xxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxx praxe: IAS 7 xxxx.&xxxx;20 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx (xxxxxxx) xxxxxxx x&xxxx;xxxxxxxxxx styku xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxXxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx (snížení) obchodních x&xxxx;xxxxxx xxxxxxx |
Xxxxxxx praxe: XXX&xxxx;7 odst. 20 |
documentation |
Úpravy x&xxxx;xxxxxxx (xxxxxxx) xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx tokem x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx x&xxxx;xxxx závazky; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxXxxxXxxxxxxXxXxxx |
X&xxxx;xxxxxxxx, debit |
label |
Úpravy x&xxxx;xxxxxxx xxxxxx rezerv, ke xxxxxxx došlo z důvodu xxxxxxx xxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 odst. 20 |
documentation |
Úpravy x&xxxx;xxxxxxx (xxxxxxx) xxxxxx xxxxxx, xx xxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx času, xx účelem xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx tokem z (používaným x&xxxx;xxxxx) provozních činností. [Xxxxx: Xxxx (xxxxxx); Xxxxxxx rezervy [member]] |
||||
ifrs-full |
AdjustmentsForInterestExpense |
X duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx náklady |
Obvyklá xxxxx: IAS 7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxxxxx xx xxxxxx xxxxxxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx v rámci) xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxx náklady; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx o úrokové xxxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx na xxxxxxx výnosy za xxxxxx sesouhlasení zisku (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxx; Zisk (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxXxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx o ztráty (xxxxx) x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;14 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxx (xxxxx) x&xxxx;xxxxxxx dlouhodobých xxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxx xxxxxxxx tokem z (používaným x&xxxx;xxxxx) provozních xxxxxxxx. [Xxxxx: Xxxxxxxxxx aktiva; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx |
Xxxxxxx xxxxx: XXX 7 xxxx.&xxxx;20 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxx xx xxxxxx sesouhlasení zisku (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx z (používaným x&xxxx;xxxxx) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx; Zisk (ztráta)] |
||||
ifrs-full |
AdjustmentsForReconcileProfitLoss |
X duration, xxxxx |
xxxxx |
Xxxxxx xx xxxxxx xxxxxxxxxxxx zisku (xxxxxx) |
Xxxxxxxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx xx xxxxxx xxxxxxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx činností. [Xxxxx: Xxxx (ztráta)] |
||||
totalLabel |
Úpravy xxxxxx xx účelem xxxxxxxxxxxx xxxxx (xxxxxx) |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxXxxxxxXxxxXxxxxxxx |
xxxxx |
Xxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx)[xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Úpravy x&xxxx;xxxxxx xxxxxx na akcie |
Obvyklá xxxxx: XXX 7 xxxx.&xxxx;20 xxxx. b) |
documentation |
Úpravy x&xxxx;xxxxxx xxxxxx na xxxxx za účelem xxxxxxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxx peněžním xxxxx x&xxxx;(xxxxxxxxxx v rámci) xxxxxxxxxx xxxxxxxx. [Xxxxx: Zisk (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxxxxxXxxxxxxXxXxxxxxxxxx |
(X) xxxxxxxx, credit |
label |
Úpravy x&xxxx;xxxxxxxxxxx xxxxx přidružených xxxxxxx |
Xxxxxxx xxxxx: XXX 7 odst. 20 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx za xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) s čistým xxxxxxxx xxxxx z (používaným x&xxxx;xxxxx) xxxxxxxxxx činností. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]; Xxxx (xxxxxx)] |
||||
xxxxxxxXxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxxxxxXxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: IAS 7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xx účelem xxxxxxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxx peněžním xxxxx x&xxxx;(xxxxxxxxxx v rámci) xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxxx ekvivalenční xxxxxxx; Xxxx (ztráta)] |
||||
ifrs-full |
AdjustmentsForUnrealisedForeignExchangeLossesGains |
X duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxx xxxxxx (xxxxx) |
Xxxxxxx: XXX 7 – A Výkaz x&xxxx;xxxxxxxxx xxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxx, xxxxxxx praxe: XXX 7 xxxx.&xxxx;20 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxx xxxxxx (zisky) xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxx peněžním xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) xxxxxxxxxx činností. [Odkaz: Xxxx (ztráta)] |
||||
ifrs-full |
AdjustmentsToProfitLossForInterestAndDividendsOnEquityInstrumentsOtherThanPreferenceSharesAndParticipatingEquityInstruments |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx na zisk (xxxxxx) x&xxxx;xxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxx kapitálu x&xxxx;xxxxxxxx xxxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxxx nástrojů x&xxxx;xxxxxx |
Xxxxxxx xxxxx: IAS 33 xxxx.&xxxx;70 písm. a) |
documentation |
Úprava x&xxxx;xxxxxxxxxxxx xxxxx (ztráty) xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx pro xxxxxxx xxxxxxx při xxxxxxx xxxxxxxxxx ukazatele xxxxx (xxxxxx) xxxxxxxxxxxxx x&xxxx;xxxxx a dividend x&xxxx;xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxx xx xxxx (xxxxxx) x&xxxx;xxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxxx nástrojů s účastí |
||||
ifrs-full |
AdjustmentsToReconcileProfitLossAttributableToOwnersOfParentToNumeratorUsedInCalculatingBasicEarningsPerShare |
(X) xxxxxxxx, debit |
label |
Úpravy xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) přiřaditelného xxxxxxxxxx xxxxxxxxxx podniku pro xxxxxxx xxxxxxx xxx xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx xx xxxxx |
Xxxxxxxxxx: XXX 33 xxxx.&xxxx;70 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx k sesouhlasení xxxxx (xxxxxx) xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx xxxxxxx xxxxxxx xxx xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx xx akcii. Xxxxxxxxxxx xxxx sesouhlasených xxxxxx xxx xxxxxxx xxxxx xxxxxxxx, které xxxxxxxxx xxxxxxxx xxxxxxxx xxxxx xx akcii. |
||||
negatedTotalLabel |
Úpravy xxxxxx xx účelem xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx mateřského podniku xxx xxxxxxx xxxxxxx xxx výpočtu základního xxxxxxxxx xxxxx na xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxxxXxxxXxxxxxxXxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx za xxxxxx sesouhlasení xxxxx (xxxxxx) vyjma změn xxxxxxxxxx kapitálu |
Obvyklá praxe: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx, xxxxx xxxx pracovního kapitálu, xx xxxxxx xxxxxxxxxxxx xxxxx (ztráty) s čistým xxxxxxxx xxxxx x&xxxx;(xxxxxxxxxx x&xxxx;xxxxx) provozních xxxxxxxx. [Xxxxx: Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxXxxxxxxxxXxxxXxXxxxxxxxxxxXxxxxXxxxxxxxXxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) xxx xxxxxxx xxxxxxx xxx xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx na akcii [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxXxxxxxxxxXxxxXxXxxxxxxxxxxXxxxxxxxXxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxx xx xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx) xxx xxxxxxx xxxxxxx xxx xxxxxxx xxxxxxxxx xxxxx xx akcii [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxXxxxxxxxXxxxxXxxxxxxxXXXX |
X&xxxx;xxxxxxx, debit |
label |
Úhrn úprav xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX |
Xxxxxxxxxx: XXXX&xxxx;1 xxxx.&xxxx;31 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxx xxxxxxxx xxxxxx investic xx dceřiných xxxxxxx, xxxxxxxxxx xxxxxxx nebo přidružených xxxxxxx xxxxxxxxxx podle xxxxxxxxxxx GAAP x&xxxx;xxxxx xxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]; Účetní xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxx XXXX [xxxxxx]; Xxxxxxx podniky [xxxxxx]; Investice xx xxxxxxxxx podniků, společných xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxx v individuální xxxxxx xxxxxxx; XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxXxxxxXxxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xx&xxxx;xxxxxxxxxxxx xxxxx cenu xxxxx, vstupní veličina [xxxxxx] |
Xxxxxxx: XXXX 13 xxxx. B36 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xx&xxxx;xxxxxxxxxxxx xxxxx xxxx xxxxx, xxxxx xx xxxxxxx xxxx xxxxxxx xxxxxxxx xxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxXxxXxxxxxxxxxXxxxxXxxxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xx zisk (ztrátu) xxx xxxxxxxxx z prioritních xxxxx |
Xxxxxxx: XXX&xxxx;33 odst. –, xxxxxxx: 12: Xxxxxxx x&xxxx;xxxxxxxx základního xxxxxxxxx xxxxx na xxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxxx xx xxxxx (xxxxx, xxxxxxx: , xxxxxxx: XXX 33 xxxx.&xxxx;70 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xx xxxx (ztrátu) pro xxxxxxxxx z prioritních akcií xxx xxxxxx xx xxxxxx vypočtení xxxxx (xxxxxx) připadajícího (xxxxxxxxxxx) xx xxxxxxxx xxxxxxxxx xxxxx mateřského xxxxxxx. [Xxxxx: Xxxxxxxxx akcie [xxxxxx]; Zisk (xxxxxx)] |
||||
xxxxxxxXxxxx |
Xxxxxx xx zisk (xxxxxx) xxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxXxxXxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx ve xxxxxx x&xxxx;xxxxx plánu, xxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX 19 xxxx.&xxxx;135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxx xxxxxxxxxxx x&xxxx;xxxxx definovaných xxxxxxx, xxxxx xxxxxx zahrnuty xx xxxxxxxx x&xxxx;xxxxx xxxxx. [Odkaz: Xxxxxxxxxxxxxxx xxxxxxx; Xxxxxxx xx xxxxxxxxxxxxx požitky xx xxxxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxxxxx xxxxxxx] [Xxxxxxx: Xxxxxxx (xxxxxxx) čistého xxxxxxx (xxxxxx) z definovaných xxxxxxx, xxxxx je xxxxxxxxx xxxxxxxxxxxxxxxxx nákladů xxxxxxxxxxxx do výnosu x&xxxx;xxxxx xxxxx; Xxxxxx x&xxxx;xxxxx plánu x&xxxx;xxxxxxxx xxxxxx xxxx xxxxxxx x&xxxx;xxxxx, očištěné o daňový xxxxx, plány xxxxxxxxxxxx xxxxxxx; Výnosy x&xxxx;xxxxx xxxxx x&xxxx;xxxxxxxx výnosů xxxx nákladů z úroků, xxxx xxxxxxxx, xxxxx xxxxxxxxxxxx požitků] |
||||
ifrs-full |
AdministrativeExpense |
(X) duration, xxxxx |
xxxxx |
Xxxxxxxxxxxxxxx náklady |
Příklad: IAS 1 odst. 103, zveřejnění: XXX 1 xxxx.&xxxx;99, xxxxxxxxxx: XXX 26 xxxx.&xxxx;35 xxxx. b) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx, xxxxx xxxxxx jednotka xxxxxxxxxxx xxxx administrativní. |
||||
negatedLabel |
Administrativní xxxxxxx |
||||
xxxx-xxxx |
Xxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx zálohy, xxxxxxxxxxxxx smluvní xxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;55, xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx záloh xxxxxxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx jednorázově. [Xxxxx: Smluvní xxxxxxx; Xxxxxxx k plnění xxxxxx xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxXxxxxxxxXxxxxXxxxxxxxXXXXXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx] |
Xxxxxxxxxx: IFRS 1 xxxx.&xxxx;30 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxx xxxxx xxxxxxxx xxxxxx vykázaných xxxxx předchozích XXXX. [Xxxxx: Účetní xxxxxxx [xxxxxx]; Xxxxxxxxx GAAP [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxxXxxxxxxxxxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx pokračující x&xxxx;xxxxxxxx xxxxxxxx [member] |
Zveřejnění: XXXX 5 Xxxxxxxx x&xxxx;xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx činností. [Xxxxx: Ukončené xxxxxxxx [xxxxxx]; Xxxxxxxxxxx činnosti [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxxxxxxXxxxXxxxxXxXxxxxxxXxxxxxxxxxxXxxXxxxxxXxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxXxXxxxxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxx xxxxxx mezi xxxxxxx xxxxxxxx při xxxxxxxx vykázání a transakční xxxxx, jenž má xxx xxxxxxxxx xx xxxxx nebo ztráty |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;28 písm. b) |
documentation |
Úhrnný xxxxxx mezi xxxxxxx xxxxxxxx xxx xxxxxxxx xxxxxxxx a transakční xxxxx xxxxxxxxxx xxxxxxxx, xxxx xx být zaúčtován xx xxxxx xxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, třída [member]] |
||||
periodStartLabel |
Úhrnný xxxxxx xxxx reálnou xxxxxxxx při xxxxxxxx xxxxxxxxx a transakční xxxxx, xxxx xx xxx xxxxxxxxx do xxxxx xxxx xxxxxx na xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxx xxxxxx xxxx reálnou hodnotou xxx xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx, xxxx xx xxx zaúčtován xx zisku nebo xxxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx samostatně xxxxxxxxxx xxxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;21 xxxx.&xxxx;x) xxx&xxxx;xx), xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx xxx prvním xxxxxxx xxxxxxxxx IFRS 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx přidružených podniků, xxxxx xxxx xxxxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx jednotlivě xxxxxxxxxx xxxxxxxxx xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 3 xxxx. X65 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxx xxxx xxxxxxxxxx xxxxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx [member] |
Zveřejnění: XXXX&xxxx;12 xxxx.&xxxx;21&xxxx;xxxx.&xxxx;x) xxx x), xxxxxxxxxx: xxxxx konce xxxxxxxxx 1. 1. 2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx souhrn xxxxxxxxxx podniků, které xxxx xxxxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxxx podniky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx ocenění [xxxxxx] |
Xxxxxxxxxx: XXX 40 xxxx.&xxxx;32X, zveřejnění: XXX 41 odst. 50, xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx xxxxx oceňování. Xxxxxxxxxxx také standardní xxxxxxx xxx osu „Xxxxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx pásma [member] |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;61, příklad: XXX&xxxx;19 xxxx.&xxxx;147 xxxx.&xxxx;x), xxxxxxxxxx: IFRS 15 xxxx.&xxxx;120 xxxx. x) xxx x), xxxxxxxxxx: XXXX 16 xxxx.&xxxx;94, xxxxxxxxxx: IFRS 16 xxxx.&xxxx;97, zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;109, zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;109X, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;120, zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 odst. 132 písm. b), xxxxxxxxxx: XXXX&xxxx;7 odst. 23B xxxx.&xxxx;x), xxxxxxx: XXXX&xxxx;7 xxxx. X11, xxxxxxx: XXXX 7 xxxx. X35 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx časová pásma. Xxxxxxxxxxx také standardní xxxxxxx xxx osu „Xxxxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx člen. |
||||
ifrs-full |
AggregateNotSignificantIndividualAssetsOrCashgeneratingUnitsMember |
member |
label |
Souhrnné xxxxxxxxxxxx xxxxxxxx, xxxx xxxx xxxxxxxxx nevýznamná xxxxxx xxxxxxxxx xxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxxx xxxxx použitelnosti [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;36 odst. 135 |
documentation |
Tento člen xxxxxxxxxxx souhrn xxxxxxxxxxxxxx xxxxxxxx, jimž byla xxxxxxxxx xxxxxxxxxx částka xxxxxxxxx xxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxxx dobou xxxxxxxxxxxxx. [Xxxxx: Xxxxxxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx; Xxxxxxxx aktiva x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxXxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxx xxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: IFRS 1 odst. 30 písm. a) |
documentation |
Tento xxxx xxxxxxxxxxx úhrn xxxxxxxx xxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Reálná xxxxxxx xxxx xxxxxxx xxxxxxxxxx cena“, xxxx-xx xxxxxx xxxxx jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxXxXxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx produkty xxxxx xxxxxx [xxxx] |
Xxxxxxx xxxxx: XXX&xxxx;41 xxxx.&xxxx;46 xxxx.&xxxx;x) xxx ii) |
documentation |
Osa xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx pojmy, xxxxxxx je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxXxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxxx produkty, xxxxxxx [member] |
Obvyklá xxxxx: XXX&xxxx;41 xxxx.&xxxx;46 xxxx.&xxxx;x) xxx ii) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxx. Xxxxxxxxxxx také xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxxxxx produkty xxxxx xxxxxx“, xxxx-xx xxxxxx žádný xxxx xxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
Xxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx |
Xxxxxxx: IAS 16 xxxx.&xxxx;37 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx, xxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxx v rámci xxxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx [xxxxxx] |
Xxxxxxx: XXX 16 xxxx.&xxxx;37 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx, která xxxxxxxxxxx xxxxxxx xxxxxxxxx x&xxxx;xxxxx činností xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx přistávací xxxxx [xxxxxx] |
Xxxxxxx praxe: XXX&xxxx;38 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxXxxxxxXxXxxxXxxxxXxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxx úrovně xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;142, zveřejnění: IFRS 13 odst. 93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxx xxxx standardní xxxxxxx xxx osu „Xxxxxx xxxxxxxxxx xxxxxxxx xxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxXxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxxx [member] |
Zveřejnění: XXXX 15 xxxx.&xxxx;115, xxxxxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx podnikatelské xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx, které xxxxxx xxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxXxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xx xxxxxxx xxxxxx finančních xxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx, xxxxx xx použije x&xxxx;xxxxxxxxxx xxxxxxxxxxxx finančních aktiv xxxxxx úvěrových ztrát. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxx xx úvěrové xxxxxx xxxxxxxxxx aktiv na xxxxxxx období |
||||
periodEndLabel |
Rezervy xx xxxxxxx xxxxxx xxxxxxxxxx xxxxx na konci xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xx xxxxxxx ztráty [xxxxxx] |
Xxxxxxx xxxxx: IAS 12 xxxx.&xxxx;81&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx, xxxxx xx xxxxxxx x&xxxx;xxxxxxxxxx znehodnocení xxxxxxxxxx xxxxx xxxxxx xxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxXxxxxXxXxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx typy cenných xxxxxx nahrazujících xxxx xxxxx xxxxxx [xxxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxx xxxxxxxxxxxxx jiné cenné xxxxxx. |
||||
xxxx-xxxx |
XxxXxxxxXxXxxxxxxxxXxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxx roky xxxxxx xx xxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 odst. 130 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxx xxxx xxxxxx xx pojistné xxxxxx. Představuje xxxx xxxxxxxxxx xxxxxxx pro xxx „Roky xxxxxx xx xxxxxxxx plnění“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxXxxxxxxxxxXxxxXxxxxXxxxxxxxXxXxxxxxXxXxxxxxXxxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx, xxxxxx xxxxxxxxxx xx xxxxxxx xxxxxxx na xxxxxxx xxxx xxxxxxx xxxxx xx zákazníky |
Zveřejnění: XXXX 15 odst. 128 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx zaúčtovaných xx xxxxxxx xxxxxxx xx xxxxxxx xxxx xxxxxxx xxxxx xx xxxxxxxxx. [Xxxxx: Aktiva zaúčtovaná xx xxxxxxx nákladů xx získání xxxx xxxxxxx smluv xx xxxxxxxxx; Xxxxxxx xx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxx |
(X) duration, credit |
label |
Amortizace, xxxxxxxx pořizovací cena xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 odst. IG39 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx amortizace xxxxxxxx xxxxxxxxxx ceny xxxxxxxx xxxxxxxxxxx z pojistných xxxxx. [Xxxxx: Odložená xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx; Xxxxxx x&xxxx;xxxxxxxxxx; Xxxx xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxx, xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx z pojistných xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx na xxxxxxxxxx. Xxxxxxxxxx xx systematické xxxxxxxxx odepisovatelných částek xxxxxxxxxx xxxxx xxxxx xxxx xxxxxx xxxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxxxxxxx, nehmotná xxxxxx x&xxxx;xxxxxxxx goodwillu |
Zveřejnění: XXX 38 odst. 118 písm. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxxxx; Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xx xxxx být xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Pokud xx xxxxx prvek xxxxxxx x&xxxx;xxxxxxxx xxxxx, bude xxxxx nutné zadat xxxxxxxx xxxxxxx XBRL. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx xxxxxx, amortizace x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Úhrn xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx na xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Finanční prognóza xxxxxxxxx (odchozích) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami účetního xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) způsobené xxxxxxx xxxxxxxx pravidel x&xxxx;xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [member]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx plánu [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx určená xxxxxxx [member]; Xxxxx xxxxxxxxxxx xx částce xxxxxxxxxxx z pojistných xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxx, nehmotná xxxxxx x&xxxx;xxxxxxxx goodwillu |
||||
ifrs-full |
AmortisationMethodIntangibleAssetsOtherThanGoodwill |
text |
label |
Odpisová xxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx goodwillu |
Zveřejnění: XXX 38 xxxx.&xxxx;118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxx metoda xxxxxxx xxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxx goodwillu. [Odkaz: Xxxxxxxx aktiva x&xxxx;xxxxxxxx xxxxxxxxx; Xxxxxx x&xxxx;xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxXxxxxXxxXxxxxxXxxxxxxXxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx (xxxxx) xxxxxxxxxxxx při xxxxx xxxxxxxxx |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx amortizace xxxxxxxxxx ztrát (xxxxx) xxxxxxxxxxxx při koupi xxxxxxxxx. [Xxxxx: Odpisy x&xxxx;xxxxxxxxxx; Xxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xxx koupi xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxx, nehmotná xxxxxx s výjimkou xxxxxxxxx |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;118 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxx sazba použitá xxx nehmotná aktiva x&xxxx;xxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxxxxxXxxxxxXxxxxxxXxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxXxxxxxXxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxx, o kterou úvěrové xxxxxxxx xxxx podobné xxxxxxxx související x&xxxx;xxxxxxxxxx xxxxxx určenými jako xxxxxx oceňovaná reálnou xxxxxxxx xxxxxxxxx do xxxxx nebo ztráty xxxxxxx xxxxxxxxx míru xxxxxxxxx rizika. |
Zveřejnění: XXXX 7 xxxx.&xxxx;9 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx, x&xxxx;xxxxxx xxxxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx určenými xxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx xxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxx. [Xxxxx: Xxxxx x&xxxx;xxxxxxxxxx; Xxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx [xxxxxx]; Maximální xxxx xxxxxxxxx xxxxxx; Xxxxxxxx xxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx s vázanými členy, xxxx xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [member]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx hodnot xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx výše xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [member]; Xxxxxxxx xxxxxxxx přijatých (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní veličina xxx xxxxxxx [xxxxxx]; Xxxxxxxx prognóza zisku (xxxxxx) u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx [member]; Xxxxxxx (snížení) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Aktiva plánu [xxxxxx]; Xxxxxxx příslib x&xxxx;xxxxxxxxxxxx požitků (v současné xxxxxxx) [xxxxxx]; Xxxx xxxxxx hodnota [xxxxxx]; Xxxxx zajistitele na xxxxxx xxxxxxxxxxx z pojistných xxxxx [member]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxXxXxxxxxxxxxxXxxxxxxXxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxXxxxxxXxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxx, x&xxxx;xxxxxx xxxxxxx xxxxxxxx xxxx podobné xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxx úvěrového xxxxxx. |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;9 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx, x&xxxx;xxxxxx xxxxxxx xxxxxxxx nebo xxxxxxx xxxxxxxx související x&xxxx;xxxxxxxx xxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxx míru xxxxxxxxx xxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxxxx; Xxxxxxx xxxxxx [member]; Xxxxxxxxx xxxx xxxxxxxxx xxxxxx; Xxxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xx xxxx xxx xxxxxxxxx zadána xxxxxx xxxxxxx XBRL. Xxxxx xx xxxxx xxxxx používá s vázanými xxxxx, bude možná xxxxx xxxxx xxxxxxxx xxxxxxx XBRL. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx a znehodnocení [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Xxxx úprav xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx GAAP [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [member]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) peněžních xxxx x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Zvýšení (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx a opravami chyb xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx změnami xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx xxxxxxxx xxxx předchozích účetních xxxxxx [xxxxxx]; Přírůstek (xxxxxx) způsobený xxxxxxxx xx požadavku xxxxxxxxx XXXX [member]; Přírůstek (xxxxxx) způsobený xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Významné položky xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [member]; Závazný xxxxxxx x&xxxx;xxxxxxxxxxxx požitků (x&xxxx;xxxxxxxx xxxxxxx) [member]; Xxxx xxxxxx hodnota [xxxxxx]; Podíl xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx diverzifikace xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxXxxXxxxXxxxxxxXxxxxxxXxXxXxXxxxxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx, x&xxxx;xxxxxx xxx xxxxxx kreditní xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx, xxxxxxx xxx xxxx plně xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;14 odst. 36 |
documentation |
Částka, o kterou xxx xxxxxx xxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx, xxxxxxx xxx xxxx xxxx zrušitelný. [Xxxxx: Xxxxxxxx zůstatky xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci] |
||||
ifrs-full |
AmountByWhichRegulatoryDeferralAccountDebitBalanceHasBeenReducedBecauseItIsNoLongerFullyRecoverable |
X instant, xxxxxx |
xxxxx |
Xxxxxx, o kterou byl xxxxxx xxxxxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx cenové regulaci, xxxxxxx již není xxxx xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;36 |
xxxxxxxxxxxxx |
Xxxxxx, x&xxxx;xxxxxx byl xxxxxx debetní xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx, xxxxxxx xxx není xxxx získatelný. [Xxxxx: Xxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx, x&xxxx;xxxxxx xxxxxx xxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxx xxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;36 odst. 134 xxxx.&xxxx;x) xxx x), xxxxxxxxxx: XXX 36 odst. 135 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx, o kterou zpětně xxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxx (skupiny jednotek) xxxxxxxxx její xxxxxx xxxxxxx. [Xxxxx: Xxxxxx xxxxxxx [member]; Penězotvorné xxxxxxxx [member]] |
||||
ifrs-full |
AmountByWhichValueAssignedToKeyAssumptionMustChangeInOrderForUnitsRecoverableAmountToBeEqualToCarryingAmount |
X.XX xxxxxxx |
xxxxx |
Xxxxxx, x&xxxx;xxxxxx xx xxxx xxxxxx xxxxxxx xxxxxxxxx xxxxxxxx předpokladům, xxx xxxxxx xxxxxxxxxx xxxxxx xxxxxxxx xxxx rovna xxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;134 xxxx.&xxxx;x) xxx&xxxx;xxx), xxxxxxxxxx: XXX 36 xxxx.&xxxx;135 xxxx. e) xxx iii) |
documentation |
Částka, x&xxxx;xxxxxx xx musí změnit xxxxxxx, xxxxx xxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx, xxx xxxxxx xxxxxxxxxx xxxxxx xxxxxxxx byla xxxxx její účetní xxxxxxx. [Odkaz: Xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxXxXxxxxxXxxXxxxxxxxxXxXxxXxxxxxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Částka, xxxxxx účetní xxxxxxxx xxxxxxxxxx xx xxxxxx xxxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxx samostatnou řídicí xxxxxx jednotkou |
Zveřejnění: XXX&xxxx;24 xxxx.&xxxx;18X |
xxxxxxxxxxxxx |
Xxxxxx, xxxxxx xxxxxx xxxxxxxx vynaložila xx xxxxxx xxxxx xxxxxxxxxxx xxxxxx, které xx xxxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx vrcholového xxxxxx xxxxxx jednotky nebo xxxxxxxxxx podniku [member]; Xxxxxxxxxx xxxxxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxxxxx xxxx xxxx xx xxxxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;41 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxx xx xxxxxxxxxxxxxxx, xxxx xxxxxx xxxxxxxx xxxxx xxxxxxxxxxx xxxx xxxxxxxxxx xx xxxxx xxxxxxxx závěrkách. |
||||
ifrs-full |
AmountPresentedInOtherComprehensiveIncomeRealisedAtDerecognition |
X duration |
label |
Částka vykázaná xx xxxxxxxxx úplného xxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxx závazku |
Zveřejnění: XXXX 7 odst. 10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xx ostatního úplného xxxxxxxx, xxxxx xxxx xxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxx xxxxxxx v reálné xxxxxxx xxxxxxxxxx do xxxxx nebo ztráty. [Xxxxx: Ostatní xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxxXxxxXxxxxxXxXxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxXxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx reklasifikovaná xx zisku xxxx xxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxx uplatnění xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: účinný při xxxxxx použití xxxxxxxxx XXXX 9, IFRS 4 odst. 35D xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx xx xxxxxxxxx xxxxxxx výsledku xx základě xxxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxxx xxxxxxx xx xxxxxxxxxxx xxxxx x&xxxx;xxxxx xxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxxXxxxXxxxxxXxXxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxXxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Částka xxxxxxxxxxxxxxx xx zisku xxxx ztráty xx xxxxxxxxx xxxxxxx xxxxxxxx xx základě xxxxxxxxx xxxxxxxxxxxx xxxxxxxx, nově xxxxxxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x&xxxx;xxx x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxx vybranými xxxxxxxxxx aktivy xxx xxxxxxxxx překrývacího xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxxxXxXxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx na xxxxxxx xxxxxxxxx xxxxxxxxxxxx přístupu, xxxx xxxxxxxx |
Xxxxxxxxxx: xxxxxx xxx prvním xxxxxxx xxxxxxxxx IFRS 9, XXXX 4 xxxx.&xxxx;35X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xx xxxxxxxxx úplného výsledku xxxxxxxxxxxxx ze xxxxx xxxx ztráty xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxx zdaněním. [Xxxxx: Ostatní xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxxxXxXxxxXxxxxxxxXxxxxxxXxxxxxxxXxxXxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxxxxxxx xx xxxxx nebo xxxxxx xx ostatního xxxxxxx výsledku na xxxxxxx uplatnění překrývacího xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: účinný xxx xxxxxx xxxxxxx standardu XXXX 9, XXXX 4 odst. 35D xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx reklasifikací xx xxxxx nebo xxxxxx xx základě xxxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx dopad. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxXxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxXxXxxxxxxxXxxxxxXxxxXxxXxxx |
X&xxxx;xxxxxxx, credit |
label |
Částka vykázaná x&xxxx;xxxxxxxx xxxxxx výsledku x&xxxx;xxxxxxxxxx xx xxxxxxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx xxxx vyřazovanými xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx |
Xxxxxxx: XXXX&xxxx;5 xxxx. –, xxxxxxx: 12, xxxxxxxxxx: XXXX&xxxx;5 xxxx.&xxxx;38 |
xxxxxxxxxxxxx |
Xxxxxx vykázaná x&xxxx;xxxxxxxx úplném xxxxxxxx x&xxxx;xxxxxxxxxx xx vlastním xxxxxxxx, související s dlouhodobými xxxxxx xxxx xxxxxxxxxxxx xxxxxxxxx drženými x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxxxxx aktiva xxxx vyřazované xxxxxxx xxxxxxxxxxxxx xxxx držené x&xxxx;xxxxxxx; Ostatní xxxxxxx; Xxxxxxx xxxxx xxxxxxxx; Xxxxxxxxxx xxxxxxx klasifikované xxxx xxxxxx x&xxxx;xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxXxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxXxXxxxxxxxXxxxxxXxxxXxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx vykázaná x&xxxx;xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xx xxxxxxxx xxxxxxxx xxxxxxxxxxx s dlouhodobými xxxxxx xxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxx k prodeji [xxxxxx] |
Xxxxxxx: XXXX&xxxx;5 xxxx. –, xxxxxxx: 12, zveřejnění: XXXX&xxxx;5 xxxx.&xxxx;38 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx vlastního xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxx, xxxxx xxxx xxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx x&xxxx;xxxxxxxxxx xx vlastním xxxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx k prodeji; Ostatní xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxXxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxXxXxxxxXxxxxxxxXxxxXxxxxXxxxXxxxXxxxxxxxxxxXxxxxxxxxXxXxxxxxXxxxxxxxxxxXxXxxxx19XxxxxxxxXxXxxxxXxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxXxXxxxxxxxx46XXxXXXX16 |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku xx xxxxxx xxxxxx x&xxxx;xxxxxxxxx změn x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxx vyplývají x&xxxx;xxxx xx xxxxxxxx, xxx jsou přímým xxxxxxxxx xxxxxxxx COVID-19, xx které xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxx&xxxx;46X xxxxxxxxx XXXX 16. |
Zveřejnění: IFRS 16 xxxx.&xxxx;60X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx v hospodářském xxxxxxxx xx xxxxxx xxxxxx k vyjádření xxxx x&xxxx;xxxxxxxxxxxx platbách, xxxxx xxxxxxxxx x&xxxx;xxxx xx xxxxxxxx vyskytujících xx xxxx přímý důsledek xxxxxxxx XXXXX-19, xx xxxxx xxxxxxx xxxxxxxx xxxxxxxxx zjednodušení xxxxx xxxxxxxx 46X standardu XXXX 16. |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxx částka xxxxxxxxxxx xxxxx, xxxxx xxxxxxx xxxxxxxxxx xxxxxx, xxxx by tato xxxxxxxxxx xxx xxxxxxxxx xxxxxxx hodnotou XXXX. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxXxxxxxxXxXxxxXxxxXxxxxxXxxXxxxxxxxXxXxxxxxxXxxxXxXxxxxXxxxxxxxXxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxXxXxxxXxxxxxxxxxXxxXxxxxXxxxXxxxxXxxxxXxxxxxxxxxXxXxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx vyřazená x&xxxx;xxxxxxxxxxx rozdílu xx xxxxxxxxx peněžních toků x&xxxx;xxxxxxxx do xxxxxxxxxx xxxx nebo jiné xxxxxx hodnoty xxxxxxxxxxxx xxxxxx (xxxxxxx) nebo xxxxxxxxx příslibu, na xxxxx xx xxxxxxx xxxxxxxxx reálné hodnoty. |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;24X xxxx. x), zveřejnění: XXXX&xxxx;9 xxxx.&xxxx;6.5.11 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx rozdílu xx xxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxxx xx xxxxxxxxxx xxxx nebo xxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxx (xxxxxxx) xxxx xxxxxxxxx příslibu, xx který se xxxxxxx xxxxxxxxx reálné xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx xx xxxxxxxxx xxxxxxxxx toků] |
||||
negatedLabel |
Částka xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx xx xxxxxxxxx xxxxxxxxx toků x&xxxx;xxxxxxxx do xxxxxxxxxx xxxx xxxx xxxx xxxxxx xxxxxxx nefinančního xxxxxx (xxxxxxx) xxxx xxxxxxxxx xxxxxxxx, xx xxxxx xx použije xxxxxxxxx reálné xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxXxxxxxxXxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxxXxxXxxxxxxxXxXxxxxxxXxxxXxXxxxxXxxxxxxxXxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxXxXxxxXxxxxxxxxxXxxXxxxxXxxxXxxxxXxxxxXxxxxxxxxxXxXxxxxxx |
(X) xxxxxxxx, debit |
label |
Částka xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx ze xxxxx xxxxxxxxx měnových xxxxxxx x&xxxx;xxxxxxxx do xxxxxxxxxx xxxx nebo xxxx účetní xxxxxxx xxxxxxxxxxxx aktiva (xxxxxxx) xxxx xxxxxxxxx xxxxxxxx, xx který se xxxxxxx xxxxxxxxx xxxxxx xxxxxxx. |
Xxxxxxxxxx: IFRS 9 xxxx.&xxxx;6.5.16 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx z oceňovacího xxxxxxx xx xxxxx xxxxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxx do pořizovací xxxx xxxx jiné xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxx (xxxxxxx) nebo xxxxxxxxx xxxxxxxx, na xxxxx se použije xxxxxxxxx xxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx xx změny xxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx rozdílu xx xxxxx bazických xxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xx xxxxxxxxxx ceny xxxx xxxx xxxxxx hodnoty xxxxxxxxxxxx xxxxxx (xxxxxxx) xxxx xxxxxxxxx příslibu, xx který se xxxxxxx xxxxxxxxx reálné xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxXxxxxxxXxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxxxXxxXxxxxxxxXxXxxxxxxXxxxXxXxxxxXxxxxxxxXxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxXxXxxxXxxxxxxxxxXxxXxxxxXxxxXxxxxXxxxxXxxxxxxxxxXxXxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx rozdílu xx změny hodnoty xxxxxxxxxxxx částí xxxxxxxxxxxx xxxxx x&xxxx;xxxxxxxx do xxxxxxxxxx ceny xxxx xxxx xxxxxx xxxxxxx xxxxxxxxxxxx aktiva (závazku) xxxx xxxxxxxxx xxxxxxxx, xx který xx xxxxxxx zajištění xxxxxx xxxxxxx. |
Xxxxxxxxxx: XXXX 9 xxxx.&xxxx;6.5.16 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx xx změny xxxxxxx forwardových xxxxx xxxxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xx xxxxxxxxxx xxxx xxxx jiné xxxxxx xxxxxxx xxxxxxxxxxxx aktiva (xxxxxxx) nebo xxxxxxxxx xxxxxxxx, xx xxxxx xx xxxxxxx xxxxxxxxx xxxxxx hodnoty. [Xxxxx: Xxxxxxxxx xxxxxx xx xxxxx xxxxxxx forwardových xxxxx xxxxxxxxxxxx smluv] |
||||
negatedLabel |
Částka xxxxxxxx z oceňovacího rozdílu xx změny hodnoty xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx a zahrnutá xx xxxxxxxxxx xxxx xxxx xxxx účetní hodnoty xxxxxxxxxxxx xxxxxx (závazku) xxxx xxxxxxxxx příslibu, xx xxxxx xx xxxxxxx xxxxxxxxx xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxXxxxxxxXxXxxxxxXxXxxxxXxXxxxXxxxxXxXxxxxxxXxxXxxxxxxxXxXxxxxxxXxxxXxXxxxxXxxxxxxxXxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxXxXxxxXxxxxxxxxxXxxXxxxxXxxxXxxxxXxxxxXxxxxxxxxxXxXxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx z oceňovacího xxxxxxx xx xxxxx hodnoty xxxxxx xxxxxxx xxxx x&xxxx;xxxxxxxx xx pořizovací xxxx xxxx xxxx xxxxxx xxxxxxx nefinančního xxxxxx (xxxxxxx) xxxx xxxxxxxxx příslibu, xx xxxxx xx použije xxxxxxxxx xxxxxx hodnoty. |
Zveřejnění: XXXX 9 xxxx.&xxxx;6.5.15 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx xx xxxxx xxxxxxx časové xxxxxxx xxxx x&xxxx;xxxxxxxx do xxxxxxxxxx ceny xxxx xxxx účetní hodnoty xxxxxxxxxxxx xxxxxx (xxxxxxx) xxxx xxxxxxxxx xxxxxxxx, xx xxxxx xx xxxxxxx xxxxxxxxx xxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx xx xxxxx xxxxxxx xxxxxx hodnoty xxxx] |
||||
xxxxxxxXxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx ze změny xxxxxxx časové hodnoty xxxx x&xxxx;xxxxxxxx xx xxxxxxxxxx xxxx xxxx xxxx účetní hodnoty xxxxxxxxxxxx xxxxxx (závazku) xxxx xxxxxxxxx xxxxxxxx, xx xxxxx xx xxxxxxx zajištění xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxXxXxxxxxXxXxxxXxxxxxxxXXXX9XxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx vykázaná x&xxxx;xxxxxxxxxxxx xxxxxxxx podle XXXX&xxxx;9, xxxxxxxx aktiva, x&xxxx;xxxxx xx uplatňován xxxxxxxxxx přístup |
Zveřejnění: xxxxxx xxx xxxxxx použití xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) xxx i) |
documentation |
Částka xxxxxxxx v hospodářském xxxxxxxx xxxxx XXXX&xxxx;9 xxxxxxxx xx xxxxxxxxxx xxxxx, x&xxxx;xxxxx je xxxxxxxxxx xxxxxxxxxx přístup. |
||||
ifrs-full |
AmountsArisingFromInsuranceContractsAxis |
axis |
label |
Částky vyplývající x&xxxx;xxxxxxxxxx xxxxx [xxxx] |
Xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX&xxxx;4 – xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx vztah xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, xxxxxxx je xxxxxxx vyplněna. |
||||
ifrs-full |
AmountsIncurredDeferredAcquisitionCostsArisingFromInsuranceContracts |
X duration, debit |
label |
Vynaložené xxxxxx, xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx vyplývající x&xxxx;xxxxxxxxxx smluv |
Příklad: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 37 xxxx.&xxxx;x), xxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 xxxx.&xxxx;XX39 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx odložené pořizovací xxxx xxxxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx pocházející x&xxxx;xxxxxx xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxXxxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxx na xxxxxxxx vyplývající xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxxxxx XXXX 17 |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, IFRS 17 xxxx.&xxxx;132 písm. c) |
documentation |
Částky xxxxxxx xx xxxxxxxx xxxxxxxxxxx xx smluv xxxxxxxxxxx do působnosti XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx, xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 24 xxxx.&xxxx;18 písm. b), xxxxxxxxxx: IAS 24 odst. 20 |
documentation |
Splatné xxxxxx xxxxxxxxxxx z transakcí xx xxxxxxxxxxx xxxxxxxx. [Xxxxx: Spřízněné strany [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxXxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Jiné xxxxxx xxxxxxx xxxxxxxxxxxxx s ohledem xx xxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 42E xxxx. d) |
documentation |
Částky xxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxxxxx xxxxxxxx aktiva x&xxxx;xxxxxxxx xxxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxx xxxxx xxxx xxxxx xxx xxxxxxxx xx zpětnému xxxxxx odúčtovaných xxxxxxxxxx xxxxx (xxxx. xxxxxxxxxx xxxx x&xxxx;xxxxx xxxxxxx). [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx, transakce xx xxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 24 xxxx.&xxxx;18 xxxx. b), zveřejnění: XXX&xxxx;24 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx se xxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxxx strany [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxxXxxXxxxXxxxxXxxxxXxXxxxxxXxxxxxxxXxxXxxxxxxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxxxx k datu xxxxxxxx xxx xxxxxxx xxxxxx xxxxx nabytých xxxxx x&xxxx;xxxxxxxxxx xxxxxxx [abstract] |
||
ifrs-full |
AmountsRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination |
X duration |
label |
Částky xxxxxxxx x&xxxx;xxxxxxx transakce xxxxxxxx xxxxxxxx xx xxxxxx aktiv a převzetí xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxxx vykázané x&xxxx;xxxxxxx xxxxxxxxx vykázané odděleně xx xxxxxx xxxxx x&xxxx;xxxxxxxx závazků x&xxxx;xxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxXxxxxxXxxXxxxxxxxXxxxxxxXxxxXxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxxxxxxxxXxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxxxXxxxxxXxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxx hodnotou xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, před xxxxxxxx. |
Xxxxxxxxxx: XXXX 9 odst. 5.6.5 |
documentation |
Částky xxxxxx z vlastního xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxxxx reálnou xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxx xxxxxxxx. [Odkaz: Xxxxxxxx aktiva] |
||||
negatedLabel |
Částky xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx z kategorie nástrojů xxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxXxxxxxXxxXxxxxxxxXxxxxxxXxxxXxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxxxxxxxxXxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxxxXxxXxXxx |
(X) duration, xxxxx |
xxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxx reálné xxxxxxx xxxxxxxxxx xxxxx xxx reklasifikaci x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx vykázanou xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx. |
Xxxxxxxxxx: XXXX 9 odst. 5.6.5 |
documentation |
Částky xxxxxx z vlastního kapitálu x&xxxx;xxxxxxxx xxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx dopad. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx oproti xxxxxx xxxxxxx xxxxxxxxxx xxxxx xxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx oceňovaných reálnou xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxxx o daňový xxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxXxxxxxXxxXxxxxxxxXxXxxxxxxxXxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxXxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxXxxxxxXxxxxxXxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxXxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx, které xxxx xxxxxxxxxx z vlastního xxxxxxxx a zahrnuty xx xxxxxx hodnoty nefinančního xxxxxx (xxxxxxx), jehož xxxxxxxx xx xxxxx xxxx xxxxxxxxxx, xxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx, xxxx zdaněním. |
Zveřejnění: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;23 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxx xxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xx vstupní xxxxxxxxxx ceny xxxx xxxx xxxxxx xxxxxxx xxxxxxxxxxxx aktiva (xxxxxxx), xxxxx pořízení xx xxxxx xxxx xxxxxxxxxx, xxxxxx xxxxxxxxxxxxxx očekávanou xxxxxxxxx, před xxxxxxxx. [Xxxxx: Xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx, xxxxx xxxx xxxxxxxxxx x&xxxx;xxxxxxxxx kapitálu x&xxxx;xxxxxxxx do xxxxxx xxxxxxx nefinančního xxxxxx (xxxxxxx), xxxxx pořízení xx xxxxx bylo xxxxxxxxxx, xxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx, xxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxXxxXxxXxxxxxxXxxxxxxxxXxxxxx |
(X) instant, credit |
label |
Částky, xxxxx xxxx předmětem xxxxxxxxxxx rámcové xxxxxxx x&xxxx;xxxxxxx xxxx obdobné xxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxxx proti xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;13X xxxx. d) |
documentation |
Částky, xxxxx xxxx xxxxxxxxx xxxxxxxxxxx xxxxxxx smlouvy x&xxxx;xxxxxxx xxxx xxxxxxx xxxxxx a které nejsou xxxxxxxxx xxxxx finančním xxxxxxx. [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxx částky, xxxxx xxxx předmětem xxxxxxxxxxx xxxxxxx smlouvy x&xxxx;xxxxxxx xxxx obdobné xxxxxx x&xxxx;xxxxx nejsou xxxxxxxxx xxxxx xxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxXxxXxxXxxxxxxXxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxx, xxxxx xxxx xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxx xxxxxx x&xxxx;xxxxx nejsou xxxxxxxxx xxxxx finančním xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxXxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxXxxXxxXxxxxxxXxxxxxxxxXxxxxxxxxxx |
(X) instant, xxxxx |
xxxxx |
Xxxxxx, které jsou xxxxxxxxx xxxxxxxxxxx rámcové xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxx xxxxxx x&xxxx;xxxxx xxxxxx započteny proti xxxxxxxxx závazkům |
Zveřejnění: XXXX 7 odst. 13C písm. x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxx xxxx xxxxxxxxx vymahatelné rámcové xxxxxxx o zápočtu xxxx xxxxxxx dohody x&xxxx;xxxxx xxxxxx započteny xxxxx xxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxx] |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxx xxxxxx, xxxxx jsou xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx nebo obdobné xxxxxx a které xxxxxx xxxxxxxxx xxxxx xxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxXxxXxxXxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx, xxxxx jsou xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx o zápočtu xxxx xxxxxxx dohody x&xxxx;xxxxx xxxxxx xxxxxxxxx proti xxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxxXxxxxXxxxXxxxXxxxxxxxxxxxXxxxXxxxxxXxXxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxXxxXxxXxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx, která by xxxx xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx xx xxxxxxxxx úplného xxxxxxxx na základě xxxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxx xx zrušení xxxxxx |
Xxxxxxxxxx: účinný při xxxxxx použití xxxxxxxxx XXXX 9, XXXX 4 odst. 39L xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxx xx xxxx reklasifikovaná xx zisku nebo xxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx na xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxxx x&xxxx;xxxxxxxxxx xxxxx nedošlo ke xxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxXxxxXxxxXxxxxxxxXxXxxxxxXxXxxxXxXXX39XxxXxxxXxxxxxxXxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Částka, xxxxx by xxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku, xxxxx byl xxxxxxxx xxxxxxxx XXX&xxxx;39, finanční xxxxxx, x&xxxx;xxxxx xx xxxxxxxxxx překrývací přístup |
Zveřejnění: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx IFRS 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) bod xx) |
xxxxxxxxxxxxx |
Xxxxxx, která xx xxxx xxxxxxxx v hospodářském xxxxxxxx, xxxxx jde x&xxxx;xxxxxxxx xxxxxx, x&xxxx;xxxxx xx xxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxx xxx xxxxxxxx xxxxxxxx IAS 39. |
||||
ifrs-full |
AnalysisOfAgeOfFinancialAssetsThatArePastDueButNotImpaired |
text xxxxx |
xxxxx |
Xxxxxxx stáří finančních xxxxx, která xxxx xx xxxxxxxxxx, ale xxxxxx xxxxxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;37 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xxxxxxxxxx xxxxx, xxxxx jsou xx splatnosti, ale xxxxxx xxxxxxxxxxxx. [Odkaz: Xxxxxxxx aktiva] |
||||
ifrs-full |
AnalysisOfCreditExposuresUsingExternalCreditGradingSystemExplanatory |
text xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxx expozic xxxxxx xxxxxxxxx xxxxxxx xxxxxxxxx xxxxx [text xxxxx] |
Xxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;36 písm. c), příklad: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;XX23 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx xxxxxxxxx systému xxxxxxxxx úvěrů. [Xxxxx: Xxxxxxx expozice; Xxxxxxx xxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxXxxxxxxxxXxxxxXxxxxxxxXxxxxxXxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxx xxxxxxx xxxxxx interního xxxxxxx xxxxxxxxx xxxxx [text xxxxx] |
Xxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 odst. 36 písm. c), xxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;XX23 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx interního xxxxxxx xxxxxxxxx úvěrů. [Xxxxx: Úvěrová expozice; Xxxxxxx xxxxxxx stupně [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxXxxxxxxxxxxxXxxxxxxxxxXxXxXxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxxxx xxxxxxxx xx xxxxxxxxxxxx [xxxx block] |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;37 písm. b) |
documentation |
Analýza finančních xxxxx, xxxxx xxxx xxxxxxxxxx xxxxxxxx xx xxxxxxxxxxxx, xxxxxx faktorů, xxxxx xxxxxx jednotka xxxxx v úvahu, xxxx xxxxxx xxxxxxxx za xxxxxxxxxxxx. [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxXxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxxx a nákladů [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxXxXxxxXxXxxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxx xxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXX 10 odst. 22 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxx xxxxx xxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxx xxxxxxxx xxxxxxxxx důležité xxxxxxxxxxxxxxxxx [xxxxxx] |
Xxxxxxx: XXX 10 xxxx.&xxxx;22 písm. e) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxx xxxx zahájení realizace xxxxxxxx xxxxxxxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxx201820XxxxxxxxxxXxXXX41Xxxxxx |
xxxxxx |
xxxxx |
Xxxxx zdokonalení, xxxxxx 2018–2020 Změny xxxxxxxxx XXX 41 [xxxxxx] |
Xxxxxxxxxx: datum konce xxxxxxxxx 1.&xxxx;1.&xxxx;2024, XXX 41 odst. 65 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxx xxxxxxxxx XXX 41 xxxxxx xxxx xxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxx XXXX xxxxx 2018–2020 x&xxxx;xxxxxx 2020. Xxxxxxxxx xxxxx xx xxxxxxx v ocenění xxxxxxx hodnotou. |
||||
ifrs-full |
AnnualImprovements201820AmendmentsToIFRS1Member |
member |
label |
Roční zdokonalení, xxxxxx 2018–2020 Změny xxxxxxxxx XXXX 1 [xxxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2024, XXXX 1 odst. 39AG |
documentation |
Tento člen xxxxxxxxxxx změny xxxxxxxxx XXXX 1 xxxxxx xxxx xxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxx IFRS xxxxx 2018–2020 x&xxxx;xxxxxx 2020. Předmětem xxxxx xx dceřiná xxxxxxxxxx xxx prvním xxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxx201820XxxxxxxxxxXxXXXX9Xxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxx, xxxxxx 2018–2020 Xxxxx standardu XXXX 9 [member] |
Zveřejnění: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2024, IFRS 9 xxxx.&xxxx;7.1.9 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxx xxxxxxxxx IFRS 9 xxxxxx xxxx xxxxxxx ročních xxxxxxxxxxx xxxxxxxxx IFRS xxxxx 2018–2020 x&xxxx;xxxxxx 2020. Xxxxxxxxx xxxxx xxxx xxxxxxxx x&xxxx;„10xxxxxxxxxx“ testu xxx odúčtování xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxxXxXXXXXxxxxxxxx201820Xxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxxx XXXX pro xxxxxx 2018–2020 [member] |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1. 1. 2024 XXX&xxxx;41 xxxx.&xxxx;65, xxxxxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2024, IFRS 1 xxxx.&xxxx;39XX, zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2024, XXXX 9 xxxx.&xxxx;7.1.9 |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxx zdokonalení standardů XXXX xxx xxxxxx 2018–2020 vydaných x&xxxx;xxxxxx 2020. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxXxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxx |
Xxxxxxxxxx: IAS 12 xxxx.&xxxx;81 xxxx. x) xxx ii) |
documentation |
Platná xxxxx xxxx ze zisku. |
||||
ifrs-full |
AreaOfLandUsedForAgriculture |
area |
label |
Výměra xxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx |
Xxxxxxx praxe: IAS 41 xxxx.&xxxx;46 xxxx.&xxxx;x) bod x) |
xxxxxxxxxxxxx |
Xxxxxx půdy, kterou xxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, debit |
label |
Držené xxxxxxx xxxxxxxx xxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: IAS 1 odst. 112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxxx xxxxxxxxxxxx aktivy. [Xxxxx: Držené xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx zajištěné xxxxxx [xxxxxx] |
Xxxxxxx: IFRS 12 xxxx. B23 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxx xxxxxx zajištěné xxxxxx, xxxxxx přispívající x&xxxx;xxxxxx xxxxxxx xxxxx xxxxx |
Xxxxxxx: XXX&xxxx;19 xxxx.&xxxx;142&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxxx se xxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxx na xxxxxx hodnotě xxxxx x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Aktiva xxxxx, x&xxxx;xxxxxx xxxxxxx; Plány xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxx xxxxxx, xxxxxxxxx podíl x&xxxx;xxxxxx xxxxxxx xxxxx xxxxx |
Xxxxxxx praxe: XXX&xxxx;19 xxxx.&xxxx;142&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx, xxxxxx xx xxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxxx xxxxxxx aktiv v plánu xxxxxxxxxxxx požitků. [Odkaz: Xxxxxx plánu, x&xxxx;xxxxxx xxxxxxx; Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] [Srovnej: xxxxx xxxxxx zajištěné xxxxxx, xxxxxx přispívající x&xxxx;xxxxxx xxxxxxx aktiv xxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxxXxxxxxxxXxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx, xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x), xxxxxxxxxx: IFRS 3 xxxx. B67 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx, které xxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx podmíněných závazků xxxxxxxxxx v podnikové xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxxx, xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx; Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxxXxxxxxxxXxxxxxxxxxxxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Aktivum vykázané x&xxxx;xxxxxxxxx náhradě, xxxx xxxxxxx |
Xxxxxxxxxx: IAS 37 xxxx.&xxxx;85 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx, xxxxx bylo xxxxxxxx k očekávané xxxxxxx xxxxxx xxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx, xxxx xxxxxxx; Jiné rezervy] |
||||
ifrs-full |
Assets |
X instant, xxxxx |
xxxxx |
Xxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;55, zveřejnění: IFRS 13 odst. 93 xxxx. x), xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x), zveřejnění: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x), xxxxxxxxxx: XXXX 8 xxxx.&xxxx;23, xxxxxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;28 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxx ovládaných xxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxx. Ekonomický xxxxx xx právem, xxxxx xx xxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxx xxxxxx |
||||
xxxxxxXxxxxXxxxx |
Xxxxxx xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxx xx konci období |
||||
ifrs-full |
AssetsAbstract |
label |
Aktiva [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx [xxxx] |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;125 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx v tabulce a řádkovými xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxxx |
xxxx |
xxxxx |
Xxxxxx a závazky xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx [xxxx] |
Xxxxxxxxxx: IFRS 5 xxxx.&xxxx;38 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, kterými xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxxx jako držené x&xxxx;xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;5 xxxx.&xxxx;38 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx a závazky, xxxxx xxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxx [xxxxxx]; Xxxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx; Xxxxxxxxxx xxxxxxx klasifikované jako xxxxxx x&xxxx;xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx a závazky [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 odst. 125 |
documentation |
Tento xxxx xxxxxxxxxxx aktiva a závazky. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxx x&xxxx;xxxxxxx“, není-li xxxxxx xxxxx xxxx xxxx. [Odkaz: Xxxxxx; Xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxxxxXxxXxxxxxxxxxXxXxxxXxxXxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;5 xxxx.&xxxx;38 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx x&xxxx;xxxxxxx, které xxxxxx xxxxxxxxxxxxx xxxx xxxxxx k prodeji. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx“, není-li xxxxxx xxxxx jiný xxxx. [Xxxxx: Xxxxxxxxxx xxxxxx xxxxxx k prodeji [xxxxxx]; Závazky xxxxxxxx xx xxxxxxxxxxxx skupinách xxxxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx; Xxxxxxxxxx skupiny xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx [member]] |
||||
ifrs-full |
AssetsAndRegulatoryDeferralAccountDebitBalances |
X instant, debit |
label |
Aktiva x&xxxx;xxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;21 |
xxxxxxxxxxxxx |
Xxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx. [Odkaz: Xxxxxx; Xxxxxxx zůstatky účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxXxxxxxxxxxxXxxXxxXxxxxxxxxxXxXxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxxxx xxx xxxxxxxx x&xxxx;xxxxxxxxxxx nerostných xxxxxx |
Xxxxxxxxxx: XXXX 6 odst. 24 xxxx. b) |
documentation |
Částka aktiv xxxxxxxxxxxx xxx xxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxxxx xxxxxxx, xxxx, xxxxx xxxx x&xxxx;xxxxxxx xxxxxxxxxxxxx xxxxxx poté, xx xxxxxx xxxxxxxx získá xxxxxxx xxxxx xx xxxxxxx xx specifické xxxxxxx, xxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxxxxxx těžby xxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx vyplývající x&xxxx;xxxxxxxxxx smluv |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx vykázaných aktiv xxxxxxxxxxxxx z pojistných xxxxx. [Xxxxx: Xxxx pojistných xxxxx [member]] |
||||
ifrs-full |
AssetsForInsuranceAcquisitionCashFlows |
X duration, debit |
label |
Aktiva x&xxxx;xxxxxxxxx toků x&xxxx;xxxxxxxx xxxxxxxx smlouvy |
Zveřejnění: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;105X, xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;109X |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx, které xxxx aktiva xxxxxx xxxx xxxxxxxx xxxxxxx xxxx z pořízení pojistných xxxxx (xxxx xxxxxxx xxxx x&xxxx;xxxxxxxx pojistných xxxxx, x&xxxx;xxxx byl xxxxx xxxxxxx xx xxxxxxx jiného standardu XXXX) před xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx. Xxxxxxxxx toky x&xxxx;xxxxxxxx pojistné xxxxxxx xx xxxxxx peněžní xxxx vyplývající x&xxxx;xxxxxxx xx xxxxxx, upisování x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxx xxxxx (xxxxx xxxxxxxxxxx xxxx xxxxx, xxxxxxx xxxxxxxxx se xxxxxxx), xxxxx jsou přímo xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxx, k němuž xxxx xxxxxxx patří. Xxxx xxxxxxx toky xxxxxxxx xxxxxxx xxxx, které xxxxx xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxx. [Xxxxx: Xxxxxx; Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxXxxxxXxxxx |
Xxxxxx z peněžních toků x&xxxx;xxxxxxxx xxxxxxxx smlouvy xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxx x&xxxx;xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx smlouvy xx xxxxx období |
||||
ifrs-full |
AssetsHeldAsCollateralPermittedToBeSoldOrRepledgedAtFairValue |
X instant, xxxxx |
xxxxx |
Xxxxxx xxxxxxxxx, xxxxx xxxx xxx xxxxxx xxxx xxxxx poskytnut x&xxxx;x&xxxx;xxxxxxx, xx xxxxxxx k nesplnění xxxxxxx xxxxxxxx xxxxxxxxxx, x&xxxx;xxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;15 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx, xxxxx xxxx být xxxxxx nebo xxxxx xxxxxxxxx x&xxxx;x&xxxx;xxxxxxx, že xxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx kolaterálu. [Xxxxx: X&xxxx;xxxxxx hodnotě [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxXxXxxxxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxx xx xxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx [xxxxxx] |
Xxxxxxx: XXX 7 – X&xxxx;Xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx, xxxxxxx: XXX&xxxx;7 xxxx.&xxxx;44X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx držená za xxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx. [Odkaz: Aktiva; Xxxxxxx x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Aktiva xxxxxxx o krátkodobé závazky |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx. |
||||
xxxXxxxx |
Xxxxxx snížená o krátkodobé xxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxXxXxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx (xxxxxxx) xxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 26 odst. 35 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx penzijního xxxxx snížená x&xxxx;xxxxxxx, xxxxx xxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx přislíbených xxxxxxxxxx xxxxxxx. |
||||
xxxxxxXxxxxXxxxx |
Xxxxx xxxxxx xxxxxxxxxx xxx požitky xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxx aktiva xxxxxxxxxx xxx požitky xx konci období |
||||
ifrs-full |
AssetsObtained |
X instant, xxxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;38 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxxx xxxx xxxx xxxxxxxx xxxxxx xxxxxxxxx posílení (xxxx. záruk). [Odkaz: Xxxxxx [member]] |
||||
ifrs-full |
AssetsOfBenefitPlan |
X instant, debit |
label |
Aktiva xxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 26 odst. 35 písm. a) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Plány xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxXxxxXxxxXxXxxxXxxxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxXxxxxxxx2013 |
X&xxxx;xxxxxxxx, debit |
label |
Aktiva xxxx, xxx xxxx xxxxxxx xxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxx, x&xxxx;xxxxxxxx xxxxxxx xxxx xxxxxxxxx, xxxxx xxxx xxxxxxx xxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;7 xxxx.&xxxx;40 písm. d) |
documentation |
Částka xxxxxx xxxxx, xxx xxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx, v dceřiných podnicích xxxx xxxxxx xxxxxxxxx, xxxxxxx xxxxxxxx je xxxxxxx nebo xxxxxxxx. [Xxxxx: Dceřiné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxXxxxXxxxxXxXxxxxxXxXxxxxxXxxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx xx xxxxxxx xxxxxxx xx získání xxxx xxxxxxx smluv se xxxxxxxxx |
Xxxxxxxxxx: IFRS 15 xxxx.&xxxx;128 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxxxxxx xx základě xxxxxxx xx získání xxxx xxxxxxx xxxxx xx zákazníky. Xxxxxxx xx xxxxxxx smlouvy xx xxxxxxxxxx jsou xxxxxxxxxxx xxxxxxx na xxxxxxx xxxxxxx, xxxxx xx účetní xxxxxxxx xxxxxxxxx, xxxxx by xxxxxxx získána xxxxxx. Xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xx xxxxxxxxxx xxxx xxxxxxx, xxxxx xxxxx xxxxxxxxx xx xxxxxxxx xxxx s očekávanou xxxxxxxx, xxxxxx xxxxxx xxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Aktiva xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxx xxxxxxxx v souvislosti xx xxxxxxxxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXXX 12 odst. 29 písm. a) |
documentation |
Částka xxxxx vykázaných x&xxxx;xxxxxxxx xxxxxxxxx xxxxxx jednotky, xxxxx xxxxxxxxx s jejími xxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxx. [Xxxxx: Aktiva; Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxXxXxxxxxxxxXxXxxxxxxxxxXxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx, xxxxx xxx xxxxxx xxxx xxxxx xxxxxxxxx, x&xxxx;xxxx nedošlo x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx, x&xxxx;xxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;15 xxxx. b) |
documentation |
Reálná xxxxxxx xxxxxxxxxx, xxxxx xxx xxxxxx nebo xxxxx xxxxxxxxx, který xxxx xxx xxxxxx nebo xxxxx xxxxxxxxx x&xxxx;x&xxxx;xxxxxxx, xx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxx majitele xxxxxxxxxx. [Xxxxx: V reálné hodnotě [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxXxxxxxxxxXxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx, xxxxx xxxxxx jednotka xxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx finančních xxxxx, xxxxx xxxxxx xxxxxxxx xxxxxx xxxxxxxx v plném xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxXxxxxxxxxXxXxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxx xxxxxxxx v rozsahu xxx xxxxxxxxxxxxx angažovanosti |
Zveřejnění: XXXX 7 xxxx.&xxxx;42X písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx účetní xxxxxxxx nadále xxxxxxxx x&xxxx;xxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxxxxxxxXxxxxxxxxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx, na xxx xx vztahují xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;13 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx x&xxxx;xxxxxxxxxxxxxxx účetních závěrkách xxxxxxxxx do xxxxxxx, xx niž se xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxx účetní jednotky x&xxxx;xxxxxxxx xxxx xxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxXxxxXxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxx xx xxxxxxxxxxxxx jednotky, x&xxxx;xxxxxxxx převodu |
Zveřejnění: XXXX&xxxx;12 xxxx.&xxxx;27 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxx xxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx, x&xxxx;xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxxxxxxx xxxxxxxxxxxxx jednotky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx a zajistných xxxxx |
Xxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, IAS 1 xxxx.&xxxx;55, xxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 37 xxxx.&xxxx;x), xxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX20 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx plynoucích x&xxxx;xxxxxxxxxxx xxxxxxxxxx a zajistných xxxxx. [Xxxxx: Typy xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxXxxxxxxxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx |
Xxxxxxx: xxxxx konce xxxxxxxxx 1. 1. 2023, IAS 1 odst. 55, xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x), příklad: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx. XX20 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxxxxxx ze xxxxxxxxxx smluv, x&xxxx;xxxxx xx xxxxxx jednotka xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxxXxxxXxXxxxxxxxXxxxxxxxxxxXxxxxxXxxxXxxxxxxxxXxxx |
X&xxxx;xxxxxxx, debit |
label |
Aktiva s vysokým xxxxxxx xxxxxxxxxx xxxxx xxxxx xxxxxxxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;125 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx, xxxxxxx xx xxxxxx xxxxxxxxxxx, u nichž xxxxxxxx vysoké xxxxxx, xx xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxx xxxxxxxx úpravy xxxxxx xxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxXxxxxxXxxxxxxxxXxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxx nadále xxxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 42D xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxxx s převedenými xxxxxxxxxx xxxxxx, které xxxxxx xxxxxxxx nadále xxxxxxxx x&xxxx;xxxxx rozsahu. [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxXxxxxxXxxxxxxxxXxXxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxx, xxxxx účetní xxxxxxxx xxxxxx vykazuje x&xxxx;xxxxxxx xxx přetrvávající xxxxxxxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxxx s převedenými xxxxxxxxxx aktivy, xxxxx xxxxxx jednotka xxxxxx xxxxxxxx v rozsahu xxx xxxxxxxxxxxxx xxxxxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx podniky [xxxxxx] |
Xxxxxxxxxx: XXX 24 xxxx.&xxxx;19 xxxx.&xxxx;x), xxxxxxxxxx: XXX 27 odst. 16 xxxx. b), xxxxxxxxxx: XXX 27 odst. 17 xxxx. b), zveřejnění: XXXX&xxxx;12 xxxx.&xxxx;X4 písm. d), xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, IFRS 4 xxxx.&xxxx;39X xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx při xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X písm. a) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxx xxxxxxxx, x&xxxx;xxxxx xx xxxxxxxx xxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxXxxxXxxxxx |
xxxxxx |
xxxxx |
X&xxxx;xxxxxxxxxxxx xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 40 odst. 32A, zveřejnění: XXX 41 xxxx.&xxxx;50, xxxxxxxxxx: XXX&xxxx;41 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje oceňování xxxxxxxx xx xxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxxxxx xx xxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxx ekvivalentů xxxx xxxxxx xxxxxxx xxxxxx xxxxxx xxxxxxxxxxxx xx xxxxxxxx aktiva x&xxxx;xxxx xxxx xxxxxx xxxx xxxxxxxxx nebo – xxx, xxx je xx xx místě – xxxxxx xxxxxxxxx xxxxxx xxxxxx xxx xxxx xxxxxxxx xxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxx IFRS. |
||||
ifrs-full |
AtCostOrInAccordanceWithIFRS16WithinFairValueModelMember |
member |
label |
V pořizovacích xxxxxxxxx xxxx x&xxxx;xxxxxxx se xxxxxxxxxx XXXX&xxxx;16 x&xxxx;xxxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;40 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxx založené na xxxxxxxxxxxx xxxxxxxxx xxxx xx xxxxxxxxx XXXX&xxxx;16, xxx účetní xxxxxxxx x&xxxx;xxxxxxx třídy xxxxx xxxxxxxxx používá xxxxx xxxxxxxxx xxxxxxx hodnotou. [Xxxxx: X&xxxx;xxxxxxxxxxxx nákladech [xxxxxx]] |
||||
xxxx-xxxx |
XxXxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
X&xxxx;xxxxxx xxxxxxx [member] |
Zveřejnění: XXX 40 xxxx.&xxxx;32X, xxxxxxxxxx: IAS 41 xxxx.&xxxx;50, xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxx xxxxxxxx xx xxxxxx xxxxxxx. Xxxxxx xxxxxxx xx xxxx, xxxxx xx byla xxxxxxx xx xxxxxx xxxxxx xxxx zaplacena xx xxxxxx xxxxxxx x&xxxx;xxxxx xxxxxxxxx xxxx xxxxxxxxx xxxx x&xxxx;xxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxXxxxxxXxXxxxxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xxxxx xxxxx xxxxxx xxxxxx [axis] |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;104, xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. c) |
documentation |
Osa tabulky xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx pojmy, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx této xxx xx měly xxx xxxxxxx x&xxxx;xxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxx XXXX, xxxxx taková xxxxxxx xxxxxxx xxxxxxxx. Xxxxxxx xxxxxxxx xx to, xx xxxxx a označení xxxxx rozšíření xxxxxxxx xxxxx „xxxx“, xxxxxxx xxxxx x&xxxx;xxxxxxxx řádkových xxxxxxx xxxxx výraz xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxx xxxxxxxx xxxxxxxxxxx nebo xxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxx xxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxxxx [abstract] |
||
ifrs-full |
AuditorsRemunerationForAuditServices |
X duration, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx za auditorské xxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 písm. x) |
xxxxxxxxxxxxx |
Xxxx xxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxxXxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Odměna xxxxxxxx xx xxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxx poplatků xxxxxxxxxxx xxxx splatných xxxxxxxxx xxxxxx jednotky xx xxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx samostatně x&xxxx;xxxxx xxxxxx nebo xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxxXxxXxxXxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Odměna auditorů xx daňové xxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxx xxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxx za xxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxxxxxxxxxxXxxXxxXxxxxxxxxxXxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx, které xxxxx xxxxxx přislíbeny xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxxxxxxx příslibů, xxxxx xxxx xxxxxx xxxxxxxxx xxxxxxxxxxxx, ale na xxx xxxxxx xxxxxxxx xxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxxxx aktiva [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxXxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx (výnos) xxxxxxxx xxxxxxx xxxxxx. [Xxxxx: Xxxxxx xxxx] |
||||
xxxxxXxxxx |
Xxxxxxxx xxxxxx xxxxx celkem |
||||
ifrs-full |
AverageForeignExchangeRate |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. c) |
documentation |
Průměrný xxxxxx xxxx používaný xxxxxx xxxxxxxxx. Xxxxxx xxxx xx xxxxxx xxxxx xxxx xxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxXxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 písm. c) |
documentation |
Průměrný xxxxx xxxx zaměstnaných xxxxxx jednotkou xxxxx xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxXxxxxxxXxxxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 23B xxxx. b) |
documentation |
Průměrná xxxx xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxXxxxxxxXxxxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxx xxxxx zajišťovacího xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;23X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxXxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xx xxxxxxx xxxxxx xxxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xx xxxxxxx xxxxxx zákazníků xxxxxxxx xxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxXxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xx xxxxxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxx xx xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xx xxxxxxxxxxx účtech xxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxx na požádání. |
||||
ifrs-full |
BalancesOnOtherDepositsFromCustomers |
X instant, xxxxxx |
xxxxx |
Xxxxxxxx xx xxxxxxxxxxx xxxxxx xxxxxxxxx u ostatních xxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx zůstatků xx xxxxxxxxxxx xxxxxx zákazníků xxxxxxxx xxxxxx xxxxxxxxx, xxxxx účetní jednotka xxxxxxxxxxxx samostatně x&xxxx;xxxxx xxxxxx nebo komentáři. |
||||
ifrs-full |
BalancesOnTermDepositsFromCustomers |
X instant, xxxxxx |
xxxxx |
Xxxxxxxx xx xxxxxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xx xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx xxxxxx jednotkou x&xxxx;xxxxxxxxxxxxx vkladů. |
||||
ifrs-full |
BalancesWithBanks |
X instant, xxxxx |
xxxxx |
Xxxxxxxx x&xxxx;xxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxxx x&xxxx;xxxx. |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxx xxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxx xxxxxxxxxxxx xxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx bankou xxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 55 |
documentation |
Částka xxxxxxx xxxxxx vykazovaných xxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx x&xxxx;xxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxx xxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxxxxXxXxxxxxxXxxxxXxxxxXxxxXxxxxxxxxXxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx zůstatky x&xxxx;xxxxxxxxxxx xxxx s výjimkou xxxxxxxxx xxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxxx rezervních xxxxxx. [Xxxxx: Povinné xxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxx] |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxXxxxxxxxxxxxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx, xxxxxxxxxxxxxx peněžní xxxx |
Xxxxxxx: XXXX&xxxx;7 xxxx. X11X, xxxxxxx: XXXX 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxxx smluvních xxxxxxxxxxxxxxxx peněžních toků x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxxx nástroje |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx nástrojů xxxxxxxx xxxxxx xxxxxxxxx, xxxxx xxxxxx banka. [Odkaz: Xxxxxx dluhové xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxXxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx bankovní ujednání, xxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx peněžních xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxx, xxxxx účetní jednotka xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx nebo komentáři. [Xxxxx: Peněžní xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxXxxxxxxxxxXxXxxxXxxxxxxxxxx |
(X) xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxx, xxxxx xxxx xxxxxxx x&xxxx;xxxx xxx xxxxx xxxxxxxxxxx hotovostních xxxxxxxx. Xx xx xxxxxxxx xx xxxxxxxxxx xxxxxxxxxx xxxxx xx xxxxxx xxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxXxxXxxxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx ukazatel xxxxx (ztráty) xx xxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;33 odst. A14 |
documentation |
Základní xxxxxxxx zisku (xxxxxx) xx nástroj x&xxxx;xxxxxxxxxxxxx xxxxxxxx xxx kapitálový xxxxxxx, který xx xxxxxx na zisku x&xxxx;xxxxxxxxx akciemi xxxxx xxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) xx xxxxxxx, xxxxxxxxxx nástroje x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx; Xxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxXxxXxxxxxxxxxXxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx ukazatel xxxxx (xxxxxx) xx xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx, xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx kmenových xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;33 odst. A14 |
documentation |
Základní xxxxxxxx xxxxx (ztráty) xx xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx pro kapitálový xxxxxxx, xxxxx xx xxxxxx xx zisku x&xxxx;xxxxxxxxx akciemi xxxxx xxxxxx xxxxxxxx xxxxxx. [Xxxxx: Základní ukazatel xxxxx (xxxxxx) na xxxxxxx, kapitálové xxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx; Ukončené xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxXxxXxxxxxxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx xxxxx (ztráty) xx xxxxxxx, kapitálové xxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx |
Xxxxxxx praxe: IAS 33 xxxx.&xxxx;X14 |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxx zisku (xxxxxx) na akcii xxx kapitálový xxxxxxx, xxxxx xx xxxxxx xx xxxxx s kmenovými xxxxxxx podle xxxxxx xxxxxxxx xxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) xx xxxxxxx xxxxxx, xxxxxxxxxx xxxxxxxx s účastí x&xxxx;xxxxxxxx xxxxxxxxx akcií |
||||
ifrs-full |
BasicEarningsLossPerShare |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) xx xxxxx |
Xxxxxxxxxx: XXX 33 xxxx.&xxxx;66, xxxxxxxxxx: XXX&xxxx;33 odst. 67 |
documentation |
Částka xxxxx (xxxxxx) xxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxx mateřského xxxxxxx (xxxxxxx) xxxxxxxx xxxxxxx průměrem xxxxx xxxxxxxxx akcií x&xxxx;xxxxx x&xxxx;xxxxxxx xxxxxx období (xxxxxxxxxx). |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxx xxxxxxx xx xxxx xxx označena xxxxxxx, a to jak xxxxx xxxxxx, tak x&xxxx;xxxxxx „Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx xxxxx“, xxxx: a) xx xxxxxxxx ukazatel xxxxx xx xxxxx x&xxxx;xxxxxxxx zředěného zisku xx xxxxx xxxxxxx x&xxxx;x) xxxxxx xxxxxxxx xxxxxxxxxx jednu xxxxxxxx xxxxxxx, xxx xxxxxxxx xxx ukazatele xxxxx xxxxxxxx 67 xxxxxxxxx XXX 33. |
||||
xxxxxXxxxx |
Xxxxxxxx xxxxxxxx xxxxx (ztráty) xx xxxxx celkem |
||||
ifrs-full |
BasicEarningsLossPerShareFromContinuingOperations |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx zisku (xxxxxx) xx akcii z pokračujících xxxxxxxx |
Xxxxxxxxxx: XXX 33 xxxx.&xxxx;66, xxxxxxxxxx: XXX&xxxx;33 xxxx.&xxxx;67 |
xxxxxxxxxxxxx |
Xxxxxxxx ukazatel xxxxx (xxxxxx) xx akcii x&xxxx;xxxxxxxxxxxxx činností. [Xxxxx: Xxxxxxxx ukazatel xxxxx (xxxxxx) xx xxxxx; Xxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxx xxxxxxx xx xxxx xxx označena xxxxxxx, x&xxxx;xx jak tímto xxxxxx, tak prvkem „Xxxxxxxx xxxxxxxxx zisku (xxxxxx) na akcii x&xxxx;xxxxxxxxxxxxx činností“, když: x) xx xxxxxxxx xxxxxxxx zisku xx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx xx xxxxx xxxxxxx x&xxxx;x) účetní xxxxxxxx xxxxxxxxxx jednu xxxxxxxx položku, aby xxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx xxxxx xxxxxxxx 67 xxxxxxxxx IAS 33. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxXxxXxxxxXxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxXxxXxxxxxxxXxXxxxxxxXxxxxxxxXxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) na xxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxxxxx změn xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx x&xxxx;xxxxxxx změn xxxxxxxxxxx xxxxxxxx xxxx |
Xxxxxxxxxx: XXX 33 odst. 67, xxxxxxxxxx: IFRS 14 xxxx.&xxxx;26 |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) xx akcii x&xxxx;xxxxxxxxxxxxx xxxxxxxx, který zahrnuje xxxxx xxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx x&xxxx;xxxxx xxxxx xxxxxxxxxxx xxxxxxxx xxxx. [Odkaz: Xxxxxxxx ukazatel zisku (xxxxxx) xx xxxxx; Xxxxx xxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx xxxxxxxxxxx s hospodářským xxxxxxxxx x&xxxx;xxxxx změny xxxxxxxxxxx xxxxxxxx daně; Xxxxxxxxxxx xxxxxxxx [member]] |
||||
commentaryGuidance |
Vykázaná xxxxxxx xx xxxx být xxxxxxxx xxxxxxx, x&xxxx;xx xxx xxxxx prvkem, xxx xxxxxx „Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx akcii x&xxxx;xxxxxxxxxxxxx xxxxxxxx, včetně xxxxxxx xxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx při xxxxxx regulaci x&xxxx;xxxxxxx xxxx xxxxxxxxxxx odložené xxxx“, xxxx: x) xx xxxxxxxx xxxxxxxx xxxxx na xxxxx x&xxxx;xxxxxxxx xxxxxxxxx zisku xx akcii xxxxxxx x&xxxx;x) xxxxxx xxxxxxxx xxxxxxxxxx jednu řádkovou xxxxxxx, xxx vykázala xxx ukazatele podle xxxxxxxx 67 xxxxxxxxx XXX 33. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxXxxXxxxxXxxxXxxxxxxxxxxxXxxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx zisku (ztráty) xx xxxxx z ukončených xxxxxxxx |
Xxxxxxxxxx: XXX 33 xxxx.&xxxx;67, xxxxxxxxxx: IAS 33 xxxx.&xxxx;68 |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxx zisku (xxxxxx) xx xxxxx x&xxxx;xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) xx xxxxx; Xxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxx xxxxxxx by xxxx xxx xxxxxxxx dvakrát, x&xxxx;xx xxx xxxxx xxxxxx, xxx xxxxxx „Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) na xxxxx x&xxxx;xxxxxxxxxx činností“, xxxx: x) xx základní xxxxxxxx xxxxx xx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx xx xxxxx xxxxxxx x&xxxx;x) xxxxxx xxxxxxxx prezentuje xxxxx xxxxxxxx xxxxxxx, aby xxxxxxxx xxx xxxxxxxxx xxxxx xxxxxxxx 67 xxxxxxxxx XXX 33. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxXxxXxxxxXxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxXxxXxxxxxxxXxXxxxxxxXxxxxxxxXxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx zisku (xxxxxx) xx akcii x&xxxx;xxxxxxxxxx xxxxxxxx, xxxxxx xxxxxxx změn xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxx související xxxxxxxx daně |
Zveřejnění: XXX 33 odst. 67, zveřejnění: XXXX&xxxx;14 xxxx.&xxxx;26 |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) xx xxxxx x&xxxx;xxxxxxxxxx činností, xxxxx zahrnuje xxxxx xxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx regulaci x&xxxx;xxxxx xxxxx xxxxxxxxxxx xxxxxxxx xxxx. [Odkaz: Xxxxxxxx xxxxxxxx zisku (xxxxxx) xx xxxxx; Čisté xxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci související x&xxxx;xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxx xxxxx xxxxxxxxxxx xxxxxxxx xxxx; Xxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxx xxxxxxx xx xxxx být xxxxxxxx xxxxxxx, x&xxxx;xx xxx xxxxx xxxxxx, xxx xxxxxx „Xxxxxxxx zředěného xxxxx (ztráty) xx xxxxx x&xxxx;xxxxxxxxxx xxxxxxxx, xxxxxx xxxxxxx změn xxxxxxxx xxxx časového xxxxxxxxx xxx cenové xxxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxx“, xxxx: x) xx xxxxxxxx xxxxxxxx xxxxx xx xxxxx a ukazatel xxxxxxxxx xxxxx xx xxxxx xxxxxxx x&xxxx;x) xxxxxx xxxxxxxx xxxxxxxxxx xxxxx řádkovou položku, xxx xxxxxxxx xxx xxxxxxxxx xxxxx odstavce 67 xxxxxxxxx XXX 33. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxXxxXxxxxXxxxxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxXxxXxxxxxxxXxXxxxxxxXxxxxxxxXxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx xxxxx (ztráty) na xxxxx, xxxxxx xxxxxxx xxxx xxxxxxxx účtů xxxxxxxx rozlišení xxx xxxxxx regulaci x&xxxx;xxxxxxx xxxx xxxxxxxxxxx odložené xxxx |
Xxxxxxxxxx: IAS 33 xxxx.&xxxx;67, zveřejnění: XXXX&xxxx;14 xxxx.&xxxx;26 |
xxxxxxxxxxxxx |
Xxxxxxxx ukazatel xxxxx (xxxxxx) na akcii, xxxxx xxxxxxxx xxxxx xxxxx zůstatků xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx a čisté xxxxx xxxxxxxxxxx xxxxxxxx xxxx. [Odkaz: Základní xxxxxxxx xxxxx (xxxxxx) xx akcii; Xxxxx xxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledkem x&xxxx;xxxxx xxxxx xxxxxxxxxxx xxxxxxxx xxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxx xxxxxxx xx xxxx xxx xxxxxxxx xxxxxxx, x&xxxx;xx jak xxxxx prvkem, xxx xxxxxx „Ukazatel xxxxxxxxx xxxxx (xxxxxx) na xxxxx, včetně xxxxxxx xxxx zůstatků účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx a čistých xxxx xxxxxxxxxxx xxxxxxxx xxxx“, když: a) xx základní xxxxxxxx xxxxx xx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx zisku xx xxxxx xxxxxxx x&xxxx;x) xxxxxx xxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx xxxxxxx, xxx vykázala xxx ukazatele xxxxx xxxxxxxx 67 standardu XXX 33. |
||||
ifrs-full |
BasicEarningsPerShareAbstract |
label |
Základní ukazatel xxxxx na xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxXxxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx základu pro xxxxxxxxx xxxxxx xx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx země |
Zveřejnění: XXXX 8 xxxx.&xxxx;33 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx pro xxxxxxxxx xxxxxx od xxxxxxxxx xxxxxxxxxx na xxxxxxxxxx xxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;41 odst. 43 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx. Plodící xxxxxxxxxx xxxxxx jsou xxxxxxx xx konzumovatelných xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx; Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxxx xxxxx |
Xxxxxxx: XXX&xxxx;16 xxxx.&xxxx;37 xxxx. i) |
documentation |
Částka xxxxxxx, xxxxx a zařízení xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxx. Xxxxxxxx přinášející xxxxx xx xxxx xxxxxxxx, x) xxxxx xx xxxxxxx při xxxxxxxx nebo xxxxxxxxx xxxxxxxxxxxx xxxxxxxx; x) xx xxx xx xxxxxxx, xx&xxxx;xxxxxx xxxxx xx více xxx xxxxx období, a c) x&xxxx;xxx je xxxx xxxxxxxxxxxxx, xx xxxx xxxxxxxxx xxxx xxxxxxxxxx xxxxxxx, x&xxxx;xxxxxxxx xxxxxxxxxxxxxxx/xxxxxxxxxx xxxxxxx xxxxx. [Xxxxx: Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxxx xxxxx [member] |
Příklad: XXX&xxxx;16 odst. 37 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx, která představuje xxxxxxxx xxxxxxxxxxx xxxxx. Xxxxxxxx xxxxxxxxxxx xxxxx xx živá xxxxxxxx, x) xxxxx xx xxxxxxx xxx xxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx; x) xx xxx se očekává, xx&xxxx;xxxxxx xxxxx xx xxxx než xxxxx xxxxxx, x&xxxx;x) x&xxxx;xxx xx xxxx pravděpodobné, xx bude xxxxxxxxx xxxx xxxxxxxxxx xxxxxxx, x&xxxx;xxxxxxxx příležitostného/vedlejšího xxxxxxx xxxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxXxxxxxx |
(X) duration, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxx nebo xxxxxxx |
Xxxxxxxxxx: IAS 26 xxxx.&xxxx;35 písm. b) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxx nebo splatných x&xxxx;xxxxx xxxxxxxxxx plánů. |
||||
negatedLabel |
Požitky xxxxxxxxx xxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxxxxXxXxxxxxxxxxxXxxxXxXxxxxxxxxxxXxxxXxxxxXxxXxxxxxxxXxXxXxxxxxxxxXxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
X&xxxx;xxxx xxxxxxxx xxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxx toků x&xxxx;xxxxxxx xxxxxxxx xxxxxxxxxx. |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
X&xxxx;xxxx xxxxxxxx stanovený xxxxxxxx odhad nedobytných xxxxxxxxx xxxxxxxxx toků x&xxxx;xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxx kombinace [member]] |
||||
ifrs-full |
BiologicalAssets |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;54 písm. f), xxxxxxx: XXX 41 xxxx.&xxxx;43, xxxxxxxxxx: IAS 41 xxxx.&xxxx;50 |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxx nebo xxxxxxx xxxxxxxxxx xxxx xxxxxx. |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxxxxx xxxxxx na xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxxxxx xxxxxx xx konci xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxxx aktiva, xxxxx [xxxxxx] |
Xxxxxxx: IAS 41 odst. 43 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxx xxxxx stáří. Xxxxxxxxxxx xxxx xxxxxxxxxx hodnotu xxx xxx „Xxxxxxxxxx xxxxxx xxxxx xxxxx“, xxxx-xx xxxxxx žádný xxxx xxxx. [Odkaz: Xxxxxxxxxx aktiva] |
||||
ifrs-full |
BiologicalAssetsAxis |
axis |
label |
Biologická xxxxxx [xxxx] |
Xxxxxxx xxxxx: XXX&xxxx;41 xxxx.&xxxx;50 |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx mezi členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx pojmy, kterými xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxXxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxx xxxxx [xxxx] |
Xxxxxxx: IAS 41 xxxx.&xxxx;43 |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje vztah xxxx xxxxx v tabulce x&xxxx;xxxxxxxxx položkami xxxx xxxxx, xxxxxxx je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxXxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx aktiva xxxxx xxxxxxx [axis] |
Zveřejnění: XXX&xxxx;41 xxxx.&xxxx;41 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx vztah mezi xxxxx v tabulce a řádkovými xxxxxxxxx xxxx pojmy, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxXxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxx xxxxx [xxxx] |
Xxxxxxx: XXX&xxxx;41 xxxx.&xxxx;43 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxxx xxxxxx, xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;41 xxxx.&xxxx;41 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx rozdělená xxxxx skupin. Představuje xxxx standardní xxxxxxx xxx osu „Xxxxxxxxxx xxxxxx xxxxx xxxxxx“, xxxx-xx xxxxxx žádný xxxx xxxx. [Odkaz: Xxxxxxxxxx aktiva] |
||||
ifrs-full |
BiologicalAssetsMember |
member [xxxxxxx] |
xxxxx |
Xxxxxxxxxx xxxxxx [member] |
Obvyklá xxxxx: XXX&xxxx;41 xxxx.&xxxx;50 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxx xxxxxxx xxxx xxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx hodnotu xxx xxx „Biologická xxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx sloužící xxxx xxxxxxx xx xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 41 xxxx.&xxxx;49 písm. a) |
documentation |
Částka xxxxxxxxxxxx xxxxx xxxxxxxxxx xxxx zástava na xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxxx xxxxxx, xxxx [member] |
Příklad: XXX&xxxx;41 xxxx.&xxxx;43 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx rozdělená xxxxx xxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Biologická aktiva xxxxx xxxxx“, není-li xxxxxx xxxxx xxxx xxxx. [Xxxxx: Biologická xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxXxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx, x&xxxx;xxxxx xx xxxxxxx xxxxxxxxxx právo |
Zveřejnění: XXX 41 xxxx.&xxxx;49 písm. a) |
documentation |
Částka xxxxxxxxxxxx aktiv, x&xxxx;xxxxx xx xxxxxxx vlastnické xxxxx. [Xxxxx: Biologická xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 písm. c) |
documentation |
Částka xxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxxxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx dluhopisy, xxxxxxxxxxxxxx xxxxxxx xxxx |
Xxxxxxx: XXXX&xxxx;7 xxxx. X11X, xxxxxxx: IFRS 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxx s vydanými xxxxxxxxx. [Xxxxx: Vydané xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxxx výpůjční xxxxxxx |
Xxxxxxxxxx: XXX 23 xxxx.&xxxx;26 písm. a) |
documentation |
Výše úroků x&xxxx;xxxxxxxxx nákladů, které xxxxxx jednotka vynaloží xx spojení x&xxxx;xxxxxxxxxx xx xxxxxxxxxx prostředků, xxxxx xxxx xxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxx, xxxxxxxx xxxx xxxxxx xxxxxxxxxxx xxxxxx x&xxxx;xxxxx xxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxxx xx xxxx xxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx hodnota XXXX. Pokud xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx členy, xxxx xxxxx xxxxx zadat xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx hodnot xxxxxxxxxx xxxxx předchozích GAAP [xxxxxx]; Xxxxx xxxxxxxxx xxxx aktiv [member]; Xxxxx přechodu xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx částek [xxxxxx]; Xxxxxxxx prognóza xxxxxxxxx (odchozích) peněžních xxxx u penězotvorné xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Zvýšení (xxxxxxx) xxxxxxxxx změnami xxxxxxxx pravidel a opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxx xxxxxxxx pravidel xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxx od xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxxxxxx změnami xxxxxxxx xxxxxxxx [member]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [member]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx příslib z definovaných xxxxxxx (v současné xxxxxxx) [xxxxxx]; Nově xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [xxxxxx]; Xxxxxx diverzifikace xxxxx [xxxxxx]; Xxxxxxx xxxxx [member]] |
||||
ifrs-full |
BorrowingCostsIncurred |
X duration |
label |
Vzniklé výpůjční xxxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxx, xxxxx účetní xxxxxxxx vynaloží xx xxxxxxx x&xxxx;xxxxxxxxxx si xxxxxxxxxx prostředků. |
||||
commentaryGuidance |
Pro xxxxx xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, bude možná xxxxx xxxxx zápornou xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx a amortizace [xxxxxx]; Xxxxxxxxxx odpisy, xxxxxxxxxx a znehodnocení [xxxxxx]; Xxxxxxxxxx znehodnocení [xxxxxx]; Xxxx xxxxx účetních xxxxxx vykázaných xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Dopad xxxxxxxx xx standardy XXXX [xxxxxx]; Vyloučení xxxxxxxxxxxxxxxx částek [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx pro xxxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní veličina xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxx účetního xxxxxxxx [xxxxxx]; Zvýšení (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx a opravami chyb xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx xxxxxxxxxxxx standardy XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx položky xxxxxxxxxxxx [member]; Xxxxxx xxxxx [member]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [member]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx zajistitele xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx rizik [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxxx náklady xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxx xxxxxxxx xxxx náklad |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxx xxxxx x&xxxx;xxxxxxxxx nákladů, xxxxx účetní xxxxxxxx xxxxxxxx xx spojení x&xxxx;xxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxx, které jsou xxxxxxxx xxxx xxxxxx. |
||||
xxxx-xxxx |
Xxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx finančních xxxxxxxxxx, xxxxx xxxx xxxxxx xxxxxxxx splatit. |
||||
totalLabel |
Výpůjčky xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx [abstract] |
||
ifrs-full |
BorrowingsAdjustmentToInterestRateBasis |
X.XX instant |
label |
Výpůjčky, xxxxxx základu úrokové xxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (xxxxxxxxxx xxxxx) použitého xxx xxxxxxx úrokové sazby x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxx názvu [axis] |
Obvyklá xxxxx: XXXX&xxxx;7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx vztah xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, kterými xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx xxxxx xxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXXX&xxxx;7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xxxxx xxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxxx xxxxx xxxxx“, není-li xxxxxx xxxxx xxxx xxxx. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxx, podle xxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxx |
X.XX instant |
label |
Výpůjčky, xxxxxxx xxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxxxx sazba x&xxxx;xxxxxxxx. [Odkaz: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxx, xxxxxx xxxxxxx xxxxx |
Xxxxxxx xxxxx: IFRS 7 odst. 7 |
documentation |
Základ (xxxxxxxxxx xxxxx) xxxxxxx xxx xxxxxxx xxxxxxx xxxxx u výpůjček. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxx, splatnost |
Obvyklá praxe: XXXX&xxxx;7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxx, xxxxxxx xxxx |
Xxxxxxx praxe: IFRS 7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxx, x&xxxx;xxx xxxx xxxxxxxx xxxxxxx denominovány. [Xxxxx: Výpůjčky] |
||||
ifrs-full |
BorrowingsRecognisedAsOfAcquisitionDate |
(X) xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx |
Xxxxxxx xxxxx: IFRS 3 xxxx.&xxxx;X64 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Výpůjčky; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;13 xxxx. X6, xxxxxxx: XXXX&xxxx;13 odst. IE63, xxxxxxxxxx: XXXX 14 xxxx.&xxxx;33 xxxx. x), xxxxxxxxxx: účinný od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;120, xxxxxxxxxx: IFRS 2 xxxx.&xxxx;45 xxxx.&xxxx;x), obvyklá xxxxx: IFRS 7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxx |
X&xxxx;xxxxxxx, debit |
label |
Obchodní xxxxxx |
Xxxxxxx: XXX 38 xxxx.&xxxx;119 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx práva xx xxxxxxx doplňkových xxxxx, xxxx xx xxxxxxxx značka (xxxx xxxxxx xxxxxx) a její xxxxxxxxxxx xxxxxxxx jméno, xxxxxx, xxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxx xxxxxx s výjimkou xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxx: IAS 38 xxxx.&xxxx;119 písm. a) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxx xx xxxxxxx xxxxxxxxxxx xxxxx, xxxx xx obchodní xxxxxx (xxxx xxxxxx xxxxxx) x&xxxx;xxxx xxxxxxxxxxx xxxxxxxx xxxxx, xxxxxx, recepty x&xxxx;xxxxxxxxxxxxx postupy. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx práva [member] |
Obvyklá xxxxx: XXX&xxxx;38 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxxxxxx |
(X) duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka nákladu xxxxxxxxxx v souvislosti x&xxxx;xxxxxxxxxx xxxxxxx účtovanou účetní xxxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxx z makléřské xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx vykázaného v souvislosti x&xxxx;xxxxxxxxxx provizí účtovanou xxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
Xxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;16 odst. 37 |
documentation |
Částka xxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxxxx odepisovatelné xxxxxx x&xxxx;xxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxx v rámci xxxxxxx. [Xxxxx: Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;16 odst. 37 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxx pozemků, xxxxx x&xxxx;xxxxxxxx představujících xxxxxxxxxxxxxx budovy x&xxxx;xxxxxxx xxxxxx xxxxxx k použití x&xxxx;xxxxx xxxxxxx. [Odkaz: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxx [axis] |
Zveřejnění: XXXX 3 xxxx. X64 |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx xxxx xxxxx v tabulce x&xxxx;xxxxxxxxx položkami xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: IFRS 3 xxxx. B64 |
documentation |
Tento xxxx xxxxxxxxxxx transakce xxxx xxxx xxxxxxxx, ve xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx nad jedním xx xxxxxxxx xxxxxxx. Xxxxxxxxx, xxxxx se xxxxx xxxxxxxx xxxx „xxxxx fúze“ xxxx „xxxx xxxxxxx“ xx xxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx xx xxxxxx standardu XXXX&xxxx;3. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;106 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxx xxxxxxxxx xxxxx xxxxxx. [Odkaz: Xxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxx, které xxxxxx xxxxxxxx xxxxxxxxxx xxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxXxxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxxxxx, vstupní xxxxxxxx pro xxxxxxx [xxxxxx] |
Xxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx. x), xxxxxxx: XXXX 13 xxxx. IE63 |
documentation |
Tento xxxx xxxxxxxxxxx xxxx aktivace, xxxxx xx používá xxxx xxxxxxx veličina xxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxXxXxxxxxxxxXxxxxXxxxxxxxXxxXxxxxxxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxx xxxxxxxx výpůjčních xxxxxxx xxxxxxxxxxx pro xxxxxxxx |
Xxxxxxxxxx: XXX 23 xxxx.&xxxx;26 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxx a ostatních nákladů, xxxxx xxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx s výpůjčkami xxxxxx xxxxxxxx, xxxxx xxxxxx xxxxxxxx během xxxxxx, kromě xxxxxxxx xxxxxxxxxx xxxxxxxxx xx xxxxxx xxxxxxx způsobilého xxxxxx. [Odkaz: Vážený xxxxxx [member]] Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xx vývoj [xxxxxx] |
Xxxxxxx praxe: XXX&xxxx;38 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxx nehmotných aktiv xxxxxxxxxxxx xxxx xxxxxxxx xxxxxx xx xxxxx xxxxxxxxxxxx před xxxxxxxxx xxxxxxxx výroby nebo xxxxxxx. Xxxxxxxx aktivum xx uznává jako xxxxxxx xxxxxxx tehdy, xxxx xx účetní xxxxxxxx xxxxxxx prokázat xxxxxxx xxxxxxxxxxx xxxxxxxxxxx: x) xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx, xxxxx xxxx možné xx xxxxxxxx nebo xxxxxx; b) xxxx xxxxx dokončit nehmotné xxxxxxx x&xxxx;xxxxxxxx xx xxxx prodat; x) xxxx xxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxx; d) způsob, xxxxx xxxx aktivum xxxxxxxx pravděpodobné xxxxxxx xxxxxxxxxx užitky. Kromě xxxxxx xxxx xxxxxx xxxxxxxx xxxxxxxx xxxxxxxxx xxxx pro xxxxxx x&xxxx;xxxxxxx xxxxxxxxxx xxxxxx xxxx pro xxxxxxxx xxxxxxx jako xxxxxx xxxx, pokud xxxx xxxxxxxxx interně, xxxx xxxxxxxxxx; e) xxxxxxxxxx xxxxxxxxxxxxxx technických, xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx xxx xxxxxxxxx xxxxxx x&xxxx;xxx xxxxxxx nebo xxxxxx xxxxxxxxxx xxxxxx x&xxxx;x) xxxx schopnost xxxxxxxxxx xxxxxxxx výdaje xxxxxxxxxxxx xxxxxxxxxx aktivu xxxxx xxxx vývoje. |
||||
ifrs-full |
CapitalRedemptionReserve |
X instant, credit |
label |
Rezerva xx xxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx představující xxxxxxx xx umořování xxxxxxxxx xxxxx účetní xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx na xxxxxxxxx xxxxxxxx [member] |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx představující xxxxxxx xx xxxxxxxxx xxxxxxxxx xxxxx účetní jednotky. |
||||
ifrs-full |
CapitalRequirementsAxis |
axis |
label |
Kapitálové xxxxxxxxx [axis] |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;136 |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, kterými xx xxxxxxx vyplněna. |
||||
ifrs-full |
CapitalRequirementsMember |
member [xxxxxxx] |
xxxxx |
Xxxxxxxxxx xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 odst. 136 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxx, xxxxx xx vztahují xx xxxxxx xxxxxxxx. Xxxxxxxxxxx xxxx standardní xxxxxxx xxx xxx „Xxxxxxxxxx xxxxxxxxx“, xxxx-xx xxxxxx žádný jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 1 odst. 55 |
documentation |
Složka xxxxxxxxx xxxxxxxx představující xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx rezerva [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx vlastního kapitálu xxxxxxxxxxxxx kapitálové xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxxXxxXxxxxXxxxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxx xxxxxxx, xxxxxxxxxx odpisy, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx a hrubá xxxxxx hodnota [xxxx] |
Xxxxxxxxxx: XXX 16 xxxx.&xxxx;73 xxxx.&xxxx;x), zveřejnění: XXX&xxxx;16 xxxx.&xxxx;73 xxxx.&xxxx;x), zveřejnění: XXX&xxxx;38 xxxx.&xxxx;118 xxxx.&xxxx;x), xxxxxxxxxx: XXX&xxxx;38 odst. 118 xxxx.&xxxx;x), zveřejnění: XXX 40 xxxx.&xxxx;76, xxxxxxxxxx: XXX&xxxx;40 xxxx.&xxxx;79 xxxx.&xxxx;x), xxxxxxxxxx: XXX 40 xxxx.&xxxx;79 xxxx.&xxxx;x), zveřejnění: XXX 41 odst. 50, xxxxxxxxxx: XXX&xxxx;41 odst. 54 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X67 xxxx.&xxxx;x), zveřejnění: XXXX&xxxx;7 odst. 35H, zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;35X, obvyklá xxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;37 písm. b), xxxxxxx xxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;XX29 |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje vztah xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami nebo xxxxx, xxxxxxx xx xxxxxxx vyplněna. |
||||
ifrs-full |
CarryingAmountMember |
member [xxxxxxx] |
xxxxx |
Xxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 16 xxxx.&xxxx;73 xxxx.&xxxx;x), zveřejnění: XXX&xxxx;38 odst. 118 písm. e), xxxxxxxxxx: XXX 40 xxxx.&xxxx;76, xxxxxxxxxx: XXX 40 xxxx.&xxxx;79 xxxx.&xxxx;x), xxxxxxxxxx: XXX 41 xxxx.&xxxx;50, xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X67 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;37 písm. b), příklad: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;XX29 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx částku, ve xxxxx xx xxxxxxx xxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx (xx xxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx ztrát ze xxxxxxxxxxxx xxxxxx). Xxxxxxxxxxx xxxx standardní hodnotu xxx osu „Účetní xxxxxxx, kumulované odpisy, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxx“, xxxx-xx xxxxxx xxxxx jiný xxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxxxx; Xxxxxx xx xxxxxxxxxxxx] |
||||
xxxx-xxxx |
Xxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx hotovosti x&xxxx;xxxxxx xx xxxxxxxx. [Odkaz: Xxxxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx prostředky xxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxxxxxxXxxXxxxxXxxxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx zálohy a půjčky xx spřízněných xxxxx |
Xxxxxxx xxxxx: IAS 7 odst. 17 |
documentation |
Peněžní xxxxxx ze xxxxx x&xxxx;xxxxxx od xxxxxxxxxxx xxxxx. [Odkaz: Spřízněné xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxxxxxXxxXxxxxXxxxXxXxxxxXxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxxx xxxxx stranám, xxxxxxxxxxxxx xxxx investiční xxxxxxxx |
Xxxxxxx: XXX 7 xxxx.&xxxx;16 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxxxxxx jiným xxxxxxx (xxxx než xxxxxx x&xxxx;xxxxxx xxxxxxxxxx finanční xxxxxxxxx), klasifikovaných xxxx xxxxxxxxxx činnosti. |
||||
negatedTerseLabel |
Peněžní xxxxxx x&xxxx;xxxxx xxxxxxxxxx jiným xxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxxxxXxxXxxxxXxxxXxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxx poskytnuté spřízněným xxxxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx xxxxxx poskytnutí xxxxx x&xxxx;xxxxx xxxxxxxxxx stranám. [Xxxxx: Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxXxxxXxxxxxxxXxXxxxxxxXxxxx |
X&xxxx;xxxxxxx, debit |
label |
Peněžní xxxxxxxxxx x&xxxx;xxxxxxxx xx xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 55 |
documentation |
Částka xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xx xxxxxxxxxx účtech x&xxxx;xxxxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxXxxXxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx a peněžní xxxxxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;54 xxxx.&xxxx;x), xxxxxxxxxx: XXX 7 xxxx.&xxxx;45, xxxxxxxxxx: XXXX 12 xxxx. X13 písm. a) |
documentation |
Částka xxxxxxx xxxxxxxxx x&xxxx;xxxxxx na xxxxxxxx, společně x&xxxx;xxxxxxxxxxxx, xxxxxx xxxxxxxxxx xxxxxxxxxxx, xxxxx jsou xxxxxxxx xxxxxxxxxx xx xxxxx xxxxxx peněžních xxxxxxxxxx x&xxxx;x&xxxx;xxxxx xxxxxx xxxxx xxxxxx xxxx významné. [Xxxxx: Xxxxxxx xxxxxxxxxx; Xxxxxxx ekvivalenty] |
||||
totalLabel |
Peněžní xxxxxxxxxx x&xxxx;xxxxxxx ekvivalenty xxxxxx |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxx xxxxxxxxxx a peněžní xxxxxxxxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxXxxXxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxXxxxXxxxxxxxxxxXxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx, xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx hodnotě xxxxx xxxxx |
Xxxxxxx: IAS 19 odst. 142 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxxx xx peněžní xxxxxxxxxx a peněžní xxxxxxxxxxx xxxxxxxx xx xxxxxx xxxxxxx aktiv x&xxxx;xxxxx xxxxxxxxxxxx požitků. [Xxxxx: Xxxxxxx prostředky x&xxxx;xxxxxxx xxxxxxxxxxx; Xxxxxx plánu, x&xxxx;xxxxxx xxxxxxx; Plány xxxxxxxxxxxx požitků [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxXxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxXxXxxxxxxxXxxxxXxxxXxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx a peněžní xxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx ekvivalentů, xxxxx jsou klasifikované xxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx; Vyřazované xxxxxxx klasifikované xxxx xxxxxx x&xxxx;xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxXxxxXxxxxxxxxxxXxxxXxXxxxxxXxxxxxxxxxxXxxXxxXxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx xxxxxx xxxxxx xxxxxxxxx, xxxxx nejsou x&xxxx;xxxxxxxxx xxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 7 odst. 48 |
documentation |
Částka xxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx ekvivalentů xxxxxxxx účetní xxxxxxxxx, xxxxx xxxxxx k dispozici xxx užití xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx ekvivalenty] |
||||
ifrs-full |
CashAndCashEquivalentsIfDifferentFromStatementOfFinancialPosition |
X instant, debit |
label |
Peněžní xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx, xxxxx xx xxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx ekvivalentů ve xxxxxx x&xxxx;xxxxxxxxx xxxxxx, xxxxx se xxxx xx xxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx. [Odkaz: Peněžní xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx ekvivalenty xxxxxx, xxxxx se xxxx xx výkazu x&xxxx;xxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxXxxXxxxXxxxxxxxxxxXxXxxxxxxxxXxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx, xxxxx xx liší xx xxxxxx o finanční xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxXxxxXxxxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxXxxxxxxx2013 |
X&xxxx;xxxxxxxx, debit |
label |
Peněžní prostředky x&xxxx;xxxxxxx ekvivalenty x&xxxx;xxxxxxxx xxxxxxx xxxx xxxxxxxxx, xxxxx byly získány xxxx xxxxxxxx |
Xxxxxxxxxx: XXX 7 xxxx.&xxxx;40 xxxx. x) |
xxxxxxxxxxxxx |
Xxxx peněžních prostředků x&xxxx;xxxxxxxxx ekvivalentů x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxxx xxxxxxxxx, jejichž xxxxxxxx xx xxxxxxx xxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [member]; Xxxxxxx xxxxxxxxxx a peněžní xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxXxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxx prostředky x&xxxx;xxxxxxx xxxxxxxxxxx, xxxxxxxxx podíl xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx plánu |
Obvyklá xxxxx: XXX 19 odst. 142 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx, xxxxxx xx peněžní xxxxxxxxxx x&xxxx;xxxxxxx ekvivalenty xxxxxxxx xx xxxxxx xxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Peněžní xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx; Xxxxxx xxxxx, x&xxxx;xxxxxx xxxxxxx; Plány xxxxxxxxxxxx xxxxxxx [member]] [Xxxxxxx: Xxxxxxx xxxxxxxxxx a peněžní xxxxxxxxxxx, xxxxxx přispívající x&xxxx;xxxxxx hodnotě xxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxXxxXxxxXxxxxxxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx prostředky x&xxxx;xxxxxxx ekvivalenty xxxxxxxx x&xxxx;xxxx akvizice |
Obvyklá xxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx vykázaná k datu xxxxxxxx x&xxxx;xxxxxxxxx prostředků x&xxxx;xxxxxxxxx ekvivalentů xxxxxxxxx x&xxxx;xxxxx podnikové kombinace. [Xxxxx: Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx ekvivalenty; Podnikové xxxxxxxxx [member]] |
||||
ifrs-full |
CashCollateralPledgedSubjectToEnforceableMasterNettingArrangementOrSimilarAgreementNotSetOffAgainstFinancialLiabilities |
(X) xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxx xxxxxxxxx, xxxxx je xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxx xxxxxx x&xxxx;xxxxx xxxx xxxxxxxx xxxxx finančním xxxxxxxx |
Xxxxxxx: IFRS 7 odst. 13C xxxx. x) xxx xx), příklad: XXXX 7 xxxx. XX40X |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx xxxxxxxxxxxx kolaterálu, xxxxx xx xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxx xxxxxx a který xxxx xxxxxxxx xxxxx xxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxx xxxxxxxxxx xxxxxxxxx, xxxxx xx xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx obdobné xxxxxx x&xxxx;xxxxx xxxx xxxxxxxx xxxxx xxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxXxxXxxXxxxxxxXxxxxxxxxXxxxxx |
(X) instant, credit |
label |
Přijatý xxxxxxxxxx xxxxxxxxx, xxxxx xx předmětem vymahatelné xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx obdobné xxxxxx x&xxxx;xxxxx není xxxxxxxx xxxxx xxxxxxxxx aktivům |
Příklad: XXXX&xxxx;7 xxxx.&xxxx;13X xxxx. x) bod xx), xxxxxxx: XXXX 7 xxxx. XX40X |
xxxxxxxxxxxxx |
Xxxxxx přijatého xxxxxxxxxxxx kolaterálu, xxxxx xx předmětem xxxxxxxxxxx xxxxxxx xxxxxxx o zápočtu xxxx obdobné dohody x&xxxx;xxxxx xxxx xxxxxxxx xxxxx xxxxxxxxx aktivům. [Xxxxx: Finanční xxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxxxx, který xx xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx obdobné xxxxxx x&xxxx;xxxxx xxxx xxxxxxxx xxxxx finančním xxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx ekvivalenty |
Obvyklá xxxxx: XXX&xxxx;7 odst. 45 |
documentation |
Částka xxxxxxxxxxxx, xxxxxx xxxxxxxxxx xxxxxxxx, xxxxx jsou xxxxxxxx xxxxxxxxxx xx známé xxxxxx peněžních prostředků x&xxxx;x&xxxx;xxxxx riziko xxxxx xxxxxx xxxx xxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxxxxxx celkem |
||||
ifrs-full |
CashEquivalentsAbstract |
label |
Peněžní xxxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx peněžních xxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx peněžních xxxx [xxxxxx] |
Xxxxxxxxxx: XXX 39 xxxx.&xxxx;86 písm. x), xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X, zveřejnění: XXXX 7 odst. 24C |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxx xxxx peněžních toků, xxxxx x) plynou x&xxxx;xxxxxxxxxxx xxxxx spojených x&xxxx;xxxxxxx nebo xxxxxxxx (xxxx xxxx veškeré xxxx xxxxxxx budoucí xxxxxx xxxxx s proměnlivou xxxxxxxx xxxxxx) nebo x&xxxx;xxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;x) které xxxxx ovlivnit zisk xxxx xxxxxx. [Xxxxx: Xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxxxxxxxXxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx toky x&xxxx;xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxxxXxxxxxxXxXxxxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Peněžní xxxx xx xxxxxx xxxxxxxx xxxxxxxxx xxxx xxxxxx xxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 7 xxxx.&xxxx;39 |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxx xxxx xxxxxxx xxx xxxxxx xxxxxxxx dceřiných xxxxxxx xxxx xxxxxx podniků, xxxxxxxxxxxxx jako xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxx xxxx xx xxxxxx ovládání xxxxxxxxx nebo xxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxXxxXxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Peněžní xxxx xx (xxxxxxx xxx) xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxxxx prostředků x&xxxx;xxxxxxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx přítok (xxxxx) xxxxxx snížení (xxxxxxx) xxxxxxxxx peněžních prostředků x&xxxx;xxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxx peněžní prostředky x&xxxx;xxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxx ze (použité xxx) xxxxxxx (xxxxxxx) xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx (xxxxx) xxxxxx xxxxxxx (xxxxxxx) xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxxxXxxXxxXxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxx x&xxxx;(xxxxxxx xxx) xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxxx xxxxxx, klasifikované jako xxxxxxxxxx činnost |
Zveřejnění: IFRS 6 xxxx.&xxxx;24 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxx z (použité xxx) xxxxxxx xxxxxxxxxx xxxxxx, zahrnující xxxxxxx, xxxx, xxxxx xxxx x&xxxx;xxxxxxx neobnovitelné zdroje xxxx, xx xxxxxx xxxxxxxx xxxxx xxxxxxx xxxxx xx průzkum xx xxxxxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx x&xxxx;xxxxxxxx realizovatelnosti xxxxx xxxxxxxxxx zdrojů, xxxxxxxxxxxxx xxxx investiční xxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxxxXxxXxxXxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx toky x&xxxx;(xxxxxxx xxx) průzkumu x&xxxx;xxxxxxxxxxxxx nerostných xxxxxx, xxxxxxxxxxxxx jako xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 6 xxxx.&xxxx;24 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxx x&xxxx;(xxxxxxx při) xxxxxxx nerostných xxxxxx, xxxxxxxxxx xxxxxxx, xxxx, xxxxx xxxx a podobné xxxxxxxxxxxxx xxxxxx xxxx, xx xxxxxx xxxxxxxx xxxxx zákonná xxxxx xx xxxxxxx ve xxxxxxxxxx oblasti, jakož x&xxxx;xxxxxxxxx technické xxxxxxxxxxxxxxx x&xxxx;xxxxxxxx realizovatelnosti xxxxx xxxxxxxxxx zdrojů, xxxxxxxxxxxxx xxxx provozní xxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxx z (použité xxx) financování |
Zveřejnění: XXX 7 odst. 10, xxxxxxxxxx: XXX 7 xxxx.&xxxx;50 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxx x&xxxx;(xxxxxxx xxx) xxxxxxxxxxx, xxxxxx xx xxxxxx xxxxxxxx, xxxxx vedou xx změnám v rozsahu x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx účetní xxxxxxxx. |
||||
xxxXxxxx |
Xxxxx xxxxxxx xxxx x&xxxx;(xxxxxxx při) xxxxxxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxx z (použité xxx) xxxxxxxxxxx [abstract] |
||
ifrs-full |
CashFlowsFromUsedInFinancingActivitiesContinuingOperations |
X duration, debit |
label |
Peněžní xxxx x&xxxx;(xxxxxxx při) xxxxxxxxxxx, xxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;5 odst. 33 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxx z (použité xxx) xxxxxxxxxxx prováděném xxxxxx xxxxxxxxx, související s pokračujícími xxxxxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxxxxx [member]; Xxxxxxx xxxx x&xxxx;(xxxxxxx při) xxxxxxxxxxx] |
||||
xxxXxxxx |
Xxxxx xxxxxxx xxxx x&xxxx;(xxxxxxx xxx) xxxxxxxxxxx, xxxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxx z (použité při) xxxxxxxxxxx, ukončené xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;5 odst. 33 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxx x&xxxx;(xxxxxxx xxx) xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx [member]; Xxxxxxx xxxx z (použité při) xxxxxxxxxxx] |
||||
xxxXxxxx |
Xxxxx xxxxxxx xxxx x&xxxx;(xxxxxxx xxx) xxxxxxxxxxx, xxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxx x&xxxx;(xxxxxxx xxx) xxxxxxx (snížení) xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx (xxxxx) xxxxxx xxxxxxx (xxxxxxx) xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx výpůjčky] |
||||
ifrs-full |
CashFlowsFromUsedInIncreasesInOperatingCapacity |
X duration, debit |
label |
Peněžní xxxx x&xxxx;(xxxxxxx xxx) xxxxxxx xxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 7 xxxx.&xxxx;50 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx částka xxxxxxxxx toků, xxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx realizovat xxxxxxxx xxxxxxx (xxxx. xxxxxx v jednotkách xxxxxxx xx xxx). |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxx x&xxxx;(xxxxxxx xxx) xxxxxxxxxx xxxxx (xxxxxxxxx) |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 písm. b) |
documentation |
Peněžní xxxx x&xxxx;(xxxxxxx při) xxxxxxxxxx xxxxx (xxxxxxxxx). [Odkaz: Xxxx xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Peněžní xxxx x&xxxx;(xxxxxxx xxx) xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 7 xxxx.&xxxx;10, zveřejnění: XXX 7 odst. 50 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxx z (použité xxx) xxxxxxxxxx xxxxxxxx, xxxxxx xx xxxxxx xxxxxxxx a pozbývání xxxxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxxxxxxxx xx xxxxxxxxx xxxxxxxxxxx. |
||||
xxxXxxxx |
Xxxxx xxxxxxx toky x&xxxx;(xxxxxxx při) xxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxx x&xxxx;(xxxxxxx xxx) xxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxx x&xxxx;(xxxxxxx při) xxxxxxxxxx xxxxxxxx, xxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;5 odst. 33 písm. c) |
documentation |
Peněžní xxxx x&xxxx;(xxxxxxx xxx) xxxxxxxxxx xxxxxxxx účetní xxxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxxxxx [member]; Peněžní xxxx x&xxxx;(xxxxxxx xxx) xxxxxxxxxx xxxxxxxx] |
||||
xxxXxxxx |
Xxxxx peněžní xxxx z (použité xxx) xxxxxxxxxx xxxxxxxx, xxxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Peněžní xxxx x&xxxx;(xxxxxxx xxx) investiční xxxxxxxx, ukončené xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;5 xxxx.&xxxx;33 písm. c) |
documentation |
Peněžní xxxx z (použité xxx) xxxxxxxxxx xxxxxxxx účetní xxxxxxxx, související s ukončenými xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx [member]; Xxxxxxx xxxx x&xxxx;(xxxxxxx při) xxxxxxxxxx činnosti] |
||||
netLabel |
Čisté peněžní xxxx z (použité při) xxxxxxxxxx xxxxxxxx, xxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxxxXxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Peněžní toky x&xxxx;(xxxxxxx xxx) xxxxxxxxx xxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 7 xxxx.&xxxx;50 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxx xxxx, xxxxx jsou xxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx (xxxx. xxxxxx x&xxxx;xxxxxxxxxx xxxxxxx za xxx). |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxx x&xxxx;(xxxxxxx při) xxxxxxxx činnosti |
Zveřejnění: XXX 7 xxxx.&xxxx;10, zveřejnění: XXX 7 xxxx.&xxxx;50 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxx x&xxxx;(xxxxxxx xxx) provozních xxxxxxxx, xxxxx xxxxxxxxxxx xxxxxx výdělečné činnosti xxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxx, které xxxxxx xxxxxxxxxx činností xxxx xxxxxxxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xxxx xxx xxxxxx kladná xxxx xxxxxxx xxxxxxx XXXX. X&xxxx;xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxxx. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxx. |
||||
xxxXxxxx |
Xxxxx xxxxxxx xxxx x&xxxx;(xxxxxxx xxx) xxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxx x&xxxx;(xxxxxxx xxx) xxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx toky x&xxxx;(xxxxxxx xxx) provozní xxxxxxxx, xxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 5 xxxx.&xxxx;33 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxx x&xxxx;(xxxxxxx xxx) xxxxxxxx xxxxxxxx účetní xxxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxx činnostmi. [Xxxxx: Xxxxxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx xxxx x&xxxx;(xxxxxxx xxx) provozní xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xxxx xxx xxxxxx xxxxxx nebo xxxxxxx xxxxxxx XXXX. K určení xxxxxxxxx znaménka xxxxxxxx xxxxxxxx prvku standardu. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxx. |
||||
xxxXxxxx |
Xxxxx xxxxxxx xxxx x&xxxx;(xxxxxxx xxx) xxxxxxxx xxxxxxxx, pokračující xxxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx toky x&xxxx;(xxxxxxx xxx) xxxxxxxx xxxxxxxx, xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;5 xxxx.&xxxx;33 písm. c) |
documentation |
Peněžní xxxx x&xxxx;(xxxxxxx xxx) xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx. [Xxxxx: Ukončené xxxxxxxx [xxxxxx]; Xxxxxxx xxxx x&xxxx;(xxxxxxx xxx) provozní xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xxxx xxx xxxxxx xxxxxx nebo xxxxxxx xxxxxxx XXXX. X&xxxx;xxxxxx xxxxxxxxx xxxxxxxx použijte xxxxxxxx xxxxx xxxxxxxxx. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx použijte xxxxxxxx xxxxxxx. |
||||
xxxXxxxx |
Xxxxx xxxxxxx xxxx z (použité xxx) xxxxxxxx xxxxxxxx, ukončené xxxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxx x&xxxx;(xxxxxxx x&xxxx;xxxxx) xxxxxxxx |
Xxxxxxx: XXX 7 – X&xxxx;Xxxxx x&xxxx;xxxxxxxxx xxxxxx účetní xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxx, xxxxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxxx xxxx z (použité x&xxxx;xxxxx) xxxxxxxx účetní xxxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xxxx xxx zadána xxxxxx nebo záporná xxxxxxx XXXX. X&xxxx;xxxxxx xxxxxxxxx znaménka použijte xxxxxxxx prvku xxxxxxxxx. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx použijte xxxxxxxx xxxxxxx. |
||||
xxxXxxxx |
Xxxxx xxxxxxx xxxx x&xxxx;(xxxxxxx při) xxxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxXxxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxx x&xxxx;(xxxxxxx x&xxxx;xxxxx) xxxxxxxx xxxx xxxxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 7 – X&xxxx;Xxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxxx xxxxxxxx s výjimkou xxxxxxxx xxxxxxxxx, obvyklá xxxxx: IAS 7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx (odtok) z činností xxxxxx xxxxxxxx před xxxxxxx xxxxxxxxxx xxxxxxxx |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xxxx xxx zadána xxxxxx xxxx záporná xxxxxxx XXXX. X&xxxx;xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxx standardu. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx použijte xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxXxxxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxx xxxxxxx xxx xxxxxxxx x&xxxx;xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx odtok při xxxxxxxx x&xxxx;xxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxXxxxxxxxxXxxxxxxXxXxxxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxx xxxxxxx xxx xxxxxxx xxxxxxxx xxxxxxxxx xxxx jiných xxxxxxx, klasifikované xxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;7 xxxx.&xxxx;39 |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxx xxxx xxxxxxx xxx xxxxxxx xxxxxxxx dceřiných podniků xxxx xxxxxx podniků, xxxxxxxxxxxxx jako investiční xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [member]] |
||||
negatedTerseLabel |
Peněžní xxxx xxxxxxx při xxxxxxx xxxxxxxx xxxxxxxxx xxxx xxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxXxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx účetní jednotkou. Xxxxxxxxxx vklady na xxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx odtok xx leasingy |
Zveřejnění: IFRS 16 xxxx.&xxxx;53&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx na xxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxXxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxxxx, xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x), xxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx. XX37 písm. c) |
documentation |
Snížení xxxxxxx xxxxxxxxxx z vystavených pojistných x&xxxx;xxxxxxxxxx smluv v důsledku xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx. [Xxxxx: Závazky plynoucí x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxxxx, xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxXxxxxxxxXxxXxxxxxXxxxxxxxxXxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxXxxXxxxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
(X) xxxxxxxx, credit |
label |
Peněžní xxxxxx xx xxxxxxx xxxx xxxxxxx, forwardové xxxxxxx, xxxxx smlouvy x&xxxx;xxxxxxx xxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX&xxxx;7 xxxx.&xxxx;16&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx odtok xx xxxxxxx xxxx xxxxxxx, xxxxxxxxxx smlouvy, opční xxxxxxx x&xxxx;xxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, které xxxx xxxxxx xx xxxxxx xxxxxxx xxxx xxxxxxxxxxx, xxxx xxxx-xx xxxxxx klasifikovány xxxx xxxxxxxxxxx. |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxx xxxxxx xx xxxxxxx xxxx xxxxxxx, xxxxxxxxxx xxxxxxx, opční xxxxxxx x&xxxx;xxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxxxxXxxxXxxxxxXxxxxxxxxXxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxXxxXxxxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxx xx xxxxx typu futures, xxxxxxxxxxxx xxxxx, xxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxx, xxxxxxxxxxxxx xxxx investiční xxxxxxxx |
Xxxxxxx: XXX&xxxx;7 xxxx.&xxxx;16 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx xx xxxxx xxxx xxxxxxx, xxxxxxxxxxxx smluv, opčních xxxxx x&xxxx;xxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxx, které xxxx xxxxxx za xxxxxx prodeje nebo xxxxxxxxxxx, nebo xxxx-xx xxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxx příjmy ze xxxxx xxxx xxxxxxx, xxxxxxxxxxxx xxxxx, opčních xxxxx x&xxxx;xxxxxxxxx smluv |
||||
ifrs-full |
CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities |
X duration, xxxxx |
xxxxx |
Xxxxxxx xxxxxx xx xxxxxxx xxxxx a půjček xxxxxxxxxxxx xxxxx stranám, xxxxxxxxxxxxx xxxx investiční xxxxxxxx |
Xxxxxxx: IAS 7 xxxx.&xxxx;16 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx ze xxxxxxx záloh a půjček xxxxxxxxxxxx jiným xxxxxxx (xxxxxx xxx xxxxx x&xxxx;xxxxxx poskytnutých finanční xxxxxxxxx), xxxxxxxxxxxxx xxxx xxxxxxxxxx činnosti. |
||||
terseLabel |
Peněžní xxxxxx xx xxxxxxx záloh x&xxxx;xxxxx poskytnutým xxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxxxxXxxxXxxxxxxxxXxXxxxxxxxXxxXxxxxXxxxXxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxx xx xxxxxxx záloh x&xxxx;xxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx xx xxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx jednotce. [Xxxxx: Xxxxxxxxx xxxxxx [member]] |
||||
ifrs-full |
CashRepaymentsOfAdvancesAndLoansFromRelatedParties |
X duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxx x&xxxx;xxxxxx xx spřízněných xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx odtok na xxxxxxx xxxxx x&xxxx;xxxxxx xx xxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxx prostředků xxxxxxxxxxx xxxx plnění x&xxxx;xxxxxxxxx xxxxxxxxx xxxxxxxxx x&xxxx;xxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxxxxxxxXxxxXxxxxXxXxxxxxXxXxxxxxXxxxxxxxxXxxxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxx xxxxx xxxxxxxxxx na xxxxxxx xxxxxxx xx xxxxxxx xxxx xxxxxxx xxxxx xx xxxxxxxxx [xxxx] |
Xxxxxxxxxx: XXXX 15 xxxx.&xxxx;128 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx vztah mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx nebo pojmy, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxxxxxxxXxxxXxxxxXxXxxxxxXxXxxxxxXxxxxxxxxXxxxXxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxx xxxxx xxxxxxxxxx xx xxxxxxx xxxxxxx xx získání xxxx xxxxxxx xxxxx xx xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 15 xxxx.&xxxx;128 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx xx základě xxxxxxx na získání xxxx xxxxxxx xxxxx xx zákazníky. Xxxxxxxxxxx xxxx xxxxxxxxxx hodnotu xxx xxx „Xxxxxxxxx xxxxx xxxxxxxxxx xx xxxxxxx xxxxxxx na xxxxxxx nebo splnění xxxxx xx xxxxxxxxx“, xxxx-xx xxxxxx žádný xxxx xxxx. [Xxxxx: Xxxxxx zaúčtovaná na xxxxxxx xxxxxxx na xxxxxxx xxxx xxxxxxx xxxxx se xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxxxx finančních aktiv [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx [abstract] |
||
ifrs-full |
CategoriesOfFinancialAssetsAbstract |
label |
Kategorie xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxx xxxxx [xxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;8 |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx mezi xxxxx x&xxxx;xxxxxxx a řádkovými xxxxxxxxx xxxx pojmy, kterými xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxx závazků [xxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;8 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx a řádkovými xxxxxxxxx xxxx xxxxx, xxxxxxx je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx závazků [abstract] |
||
ifrs-full |
CategoriesOfRelatedPartiesAxis |
axis |
label |
Kategorie xxxxxxxxxxx stran [xxxx] |
Xxxxxxxxxx: XXX&xxxx;24 xxxx.&xxxx;19 |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx a řádkovými xxxxxxxxx xxxx xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxXxxxxxxxxxXxxXxxxxxxxxxxxxxXxxxxxxxXxxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxx xxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx |
Xxxxxxxxxx: IAS 12 xxxx.&xxxx;81 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxx, xxxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx pohledávky; Xxxxxxxxx xxxxxxxxx [member]] |
||||
ifrs-full |
ChangeInValueOfForeignCurrencyBasisSpreadsAbstract |
label |
Změna xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxXxxxxXxXxxxXxxxxXxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxx časové xxxxxxx opcí [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxxXxxxXxxxxXxXxxxxxxXxxxxxxxxxxXxxXxxxxxXxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxXxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxxx xxx xxxxxxxx vykázání a transakční xxxxx, xxxx xx xxx xxxxxxxxx xx xxxxx xxxx ztráty [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxXxXxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx rezerv na xxxxxxx ztráty xxxxxxxxxx xxxxx [abstract] |
||
ifrs-full |
ChangesInAssetsForInsuranceAcquisitionCashFlowsAbstract |
label |
Změny aktiv x&xxxx;xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx smlouvy [abstract] |
||
ifrs-full |
ChangesInBiologicalAssets |
X duration, xxxxx |
xxxxx |
Xxxxxxx (snížení) xxxxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX&xxxx;41 xxxx.&xxxx;50 |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxx aktiva] |
||||
totalLabel |
Zvýšení (xxxxxxx) biologických xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx biologických aktiv [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx odložené xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxXxxXxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxxx xxxxxxx (xxxxxx) [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zvýšení (xxxxxxx) xxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 106 xxxx. d) |
documentation |
Zvýšení (xxxxxxx) xxxxxxxxx kapitálu. [Odkaz: Xxxxxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx (snížení) xxxxxxxxx xxxxxxxx celkem |
||||
ifrs-full |
ChangesInEquityAbstract |
label |
Změny xxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxx xxxx míry rizika |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;33 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxx xxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx nástrojů. [Xxxxx: Finanční xxxxxxxx, xxxxx [member]] |
||||
ifrs-full |
ChangesInFairValueMeasurementAssetsAbstract |
label |
Změny xxxxxxx xxxxxxx xxxxxxxx, aktiva [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxx xxxxxxxx, vlastní kapitálové xxxxxxxx xxxxxx jednotky [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxx reálnou xxxxxxxx, závazky [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxXxxxxXxXxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxx hodnoty xxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxXxxxxxxXxXxxxxxXxxxXxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxx xxxxxxx xxxxxxxxxx xxxxx určených xxxx xxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx xxxxxxxxxxx ze xxxx xxxxxxxxx xxxxxx xxxxxxxxxx aktiv |
Zveřejnění: IFRS 7 xxxx.&xxxx;9 písm. c) |
documentation |
Zvýšení (xxxxxxx) xxxxxx hodnoty xxxxxxxxxx xxxxxx nebo xxxxxxx xxxxxxxxxx aktiv určených xxxx xxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx vykázanou xx zisku xxxx xxxxxx vyplývající ze xxxx úvěrového xxxxxx xxxxxx xxxxx, xxxxx xx xxxx xxx: x) xxxx xxxx xxxxx xxxxxx hodnoty, xxxxx nenastala v důsledku xxxx tržních podmínek, xxx xxxxxxxxx xxxxx xxxxxxx xxxxxx, xxxx x) pomocí xxxx xxxxxx, xxxxx dle xxxxxx xxxxxxxx xxxxxxx xxxxxxxxx výši změny xxxxxx hodnoty x&xxxx;xxxxxxxx xxxx úvěrového rizika xxxxxxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxx riziko [xxxxxx]; Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxXxxxxxxXxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (snížení) xxxxxx hodnoty úvěrových xxxxxxxx nebo podobných xxxxxxxx xxxxxxxxxxx s finančními xxxxxx určenými xxxx xxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx nebo ztráty. |
Zveřejnění: XXXX 7 xxxx.&xxxx;9 xxxx. d) |
documentation |
Zvýšení (xxxxxxx) xxxxxx hodnoty úvěrových xxxxxxxx xxxx podobných xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx určenými xxxx xxxxxx xxxxxxxxx reálnou xxxxxxxx vykázanou do xxxxx nebo xxxxxx. [Xxxxx: Deriváty [xxxxxx]; Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxxxxXxXxxxxxxXxXxxxxxXxxxXxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxx xxxxxxx xxxxxxxxxx závazku xxxxxxxxxxx xx xxxx xxxxxxxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;10X xxxx.&xxxx;x), xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 10 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxx hodnoty xxxxxxxxxx xxxxxxx xxxxxxxxxxx xx xxxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx. [Xxxxx: Úvěrové xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxXxxxxXxXxxxxXxXxxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxXxXxxxxxXxxxXxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Zvýšení (xxxxxxx) xxxxxx xxxxxxx úvěrů xxxx pohledávek vyplývající xx změn xxxxxxxxx xxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;9 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx (snížení) xxxxxx xxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxxxxxx xx změn úvěrového xxxxxx půjček x&xxxx;xxxxxxxxxx, xxxxx xx určí xxx: x) jako xxxx změny jejich xxxxxx xxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxxx změn xxxxxxx xxxxxxxx, jež xxxxxxxxx xxxxx xxxxxxx xxxxxx; nebo x) xxxxxx xxxx xxxxxx, xxxxx xxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxx xxxxx xxxxxx xxxxxxx v důsledku změn xxxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxx. [Odkaz: Xxxxxxx xxxxxx [xxxxxx]; Tržní xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxXxxxxXxXxxxxXxXxxxxxxxxxxXxxxxxxXxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxx xxxxxxx xxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xxxxxxxx souvisejících x&xxxx;xxxxx xxxx xxxxxxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;9 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx (snížení) xxxxxx xxxxxxx xxxxxxxxx xxxxxxxx xxxx podobných xxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxx xxxx xxxxxxxxxxxx. [Xxxxx: Xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Zvýšení (xxxxxxx) xxxxxxxxx |
Xxxxxxxxxx: IFRS 3 xxxx. B67 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) goodwillu. [Xxxxx: Xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx (snížení) goodwillu xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxxxxXxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxxx smluv xxx xxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxx xxx xxxxx sesouhlasení xxxxx xxxxxxxxxxx xxxxxxxxxx krytí x&xxxx;xxxxxxxxx xxxxxx [abstract] |
||
ifrs-full |
ChangesInIntangibleAssetsAndGoodwillAbstract |
label |
Změny xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxxxxx xxxxx s výjimkou xxxxxxxxx |
Xxxxxxxxxx: IAS 38 xxxx.&xxxx;118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) nehmotných xxxxx x&xxxx;xxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx (xxxxxxx) xxxxxxxxxx xxxxx xxxxxx s výjimkou xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx nehmotných aktiv x&xxxx;xxxxxxxx xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxXxXxxxxxxxXxxxxXxxXxxxXxXxxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxx xxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx |
Xxxxxxx: XXX 1 xxxx.&xxxx;102, xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;99 |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxx xxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx. [Odkaz: Zásoby; Xxxxxxxx xxxxxx xxxxxxxx xxxxxxx; Aktuální xxxxxxxxxxx xxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx (xxxxxxx) stavu xxxxx xxxxxxxx výrobků x&xxxx;xxxxxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 40 xxxx.&xxxx;76, zveřejnění: XXX 40 xxxx.&xxxx;79 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxxxxxxx xxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx (xxxxxxx) xxxxxxxxxxxx nemovitého xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxx x&xxxx;xxxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxXxxXxxxxxxxxxxXxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx změn xxxxx x&xxxx;xxxxxxxxxxx použitých při xxxxxxxxxxxx xxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 40 písm. c) |
documentation |
Popis xxxx metod x&xxxx;xxxxxxxxxxx xxxxxxxxx xxx zpracovávání xxxxxxx xxxxxxxxxx pro xxxxx xxxxxxx rizika, xxxx xx xxxxxx xxxxxxxx xxxxxxxxx. [Odkaz: Xxxxx xxxxxx [member]] |
||||
ifrs-full |
ChangesInMethodsUsedToMeasureRisk |
text |
label |
Popis xxxx metod xxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;33 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx metod xxxxxxx xxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxXxxxxxXxxxxxxxxXxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx čistých aktiv xxxxxxxxxxxx pro požitky [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxx čistého xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx požitků [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxXxxxxxxxxXxxxXxxxxxxXxxxxxXxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxx čistého xxxxxxx (xxxxxx) z definovaných požitků, xxxxx xxxxxxxxx x&xxxx;xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxXxxxxxxxxXxxxXxxxxxxxxxxxxXxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxx čistého xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx požitků, xxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxx xxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxXxxxxxXxXxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxXxXxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxx xxxxx v oběhu [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxx xxxx, xxxxx x&xxxx;xxxxxxx xxxxxx rizik |
Zveřejnění: XXXX&xxxx;7 odst. 33 písm. c) |
documentation |
Popis xxxx xxxx, zásad x&xxxx;xxxxxxx xxxxxx rizik, xxxxx vyplývají x&xxxx;xxxxxxxxxx xxxxxxxx. [Xxxxx: Finanční xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxx xxxxxx |
Xxxxxxxxxx: XXX&xxxx;37 xxxx.&xxxx;84 |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxx xxxxxx. [Xxxxx: Jiné xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx (xxxxxxx) xxxxxx xxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (snížení) xxxxxxx, xxxxx a zařízení |
Zveřejnění: XXX 16 xxxx.&xxxx;73 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx (snížení) xxxxxxx, xxxxx x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx (snížení) pozemků, xxxxx x&xxxx;xxxxxxxx celkem |
||||
ifrs-full |
ChangesInPropertyPlantAndEquipmentAbstract |
label |
Změny xxxxxxx, xxxxx x&xxxx;xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx kreditních xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx debetních xxxxxxxx xxxx časového rozlišení xxx cenové xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxx na xxxxxxx xxxxxxxxxxxxx se xxxxxxxxx přísliby z definovaných xxxxxxx [abstract] |
||
ifrs-full |
ChangesInReimbursementRightsAtFairValue |
X duration, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxx xx xxxxxxx xxxxxxxxxxxxx se xxxxxxxxx přísliby x&xxxx;xxxxxxxxxxxx xxxxxxx, x&xxxx;xxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;19 xxxx.&xxxx;141 |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxx xxxxxxx práv xx xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx. [Xxxxx: X&xxxx;xxxxxx hodnotě [member]; Xxxxx xx náhradu xxxxxxxxxxx se závaznými xxxxxxxx z definovaných požitků, x&xxxx;xxxxxx hodnotě] |
||||
totalLabel |
Zvýšení (xxxxxxx) xxxx na xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxx, x&xxxx;xxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxx [abstract] |
||
ifrs-full |
ChangesInTaxRatesOrTaxLawsEnactedOrAnnouncedMember |
member |
label |
Změny xxxxxxxx xxxxx xxxx xxxxxxxx xxxxxx, které xxxxx v platnost xxxx xxxx xxxxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;10 xxxx.&xxxx;22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxx xxxxxxxx xxxxx xxxx xxxxxxxx xxxxxx, xxxxx xxxxx v platnost xxxx xxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx požitků [xxxx] |
Xxxxxxx: XXX 19 odst. 138 xxxx. x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx xxxx pojmy, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxxxxxxxx plánů xxxxxxxxxxxx xxxxxxx [member] |
Příklad: XXX 19 xxxx.&xxxx;138 xxxx. b) |
documentation |
Tento člen xxxxxxxxxxx všechny plány xxxxxxxxxxxx xxxxxxx v členění xxxxx xxxxxxxxxxxxxx plánů xxxxxxxxxxxx xxxxxxx. Představuje xxxx standardní hodnotu xxx xxx „Xxxxxxxxxxxxxxx xxxxx definovaných požitků“, xxxx-xx xxxxxx xxxxx xxxx člen. |
||||
ifrs-full |
CirculationRevenue |
X duration, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx výnosů xxxxxxxxxxxxx x&xxxx;xxxxxxx xxxxx, xxxxxxxx, xxxxxxxx x&xxxx;xxxxxxxxxxx aplikací x&xxxx;xxxxxxx. [Xxxxx: Výnosy] |
||||
ifrs-full |
CircumstancesLeadingToReversalsOfInventoryWritedown |
text |
label |
Popis xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxx xxxxx |
Xxxxxxxxxx: XXX&xxxx;2 odst. 36 písm. g) |
documentation |
Popis xxxxxxxxx xxxx xxxxxxxxxxx, xxxxx xxxxx ke xxxxxxx xxxxxxxxx ocenění xxxxx xx čistou realizovatelnou xxxxxxx. [Odkaz: Xxxxxx; Xxxxxxx sníženého xxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxxxXxxXxXxxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx a vyplacené xxxxxxx, xxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxx xxxxxxxxx |
Xxxxxxx praxe: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx xxxxxxxxxxx, snížená x&xxxx;xxxxxxx z titulu zajištění. |
||||
ifrs-full |
ClaimsIncurredButNotReported |
X instant, xxxxxx |
xxxxx |
Xxxxxx xxxxxxx, ale xxxxxxxxxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;37 xxxx.&xxxx;x), xxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx. XX22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx spojeného x&xxxx;xxxxxxxxxx událostmi, k nimž xxxxx, xxx které xxxxxxxxxx ještě xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxXxXxxxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxx |
Xxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x), xxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX22 písm. b) |
documentation |
Částka xxxxxxx xxxxxxxxx x&xxxx;xxxxxx nahlášenými xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxxx událostí. [Odkaz: Xxxx xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx pohledávek [xxxx] |
Xxxxxxxxxx: XXXX&xxxx;3 odst. B64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, kterými xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxx nabytých xxxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;3 odst. B64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx pohledávek xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx. Představuje xxxx xxxxxxxxxx xxxxxxx xxx osu „Třídy xxxxxxxx xxxxxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. [Odkaz: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxx [xxxx] |
Xxxxxxxxxx: XXX 36 xxxx.&xxxx;126, xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;130 xxxx.&xxxx;x) xxx&xxxx;xx), xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93, zveřejnění: XXXX&xxxx;16 xxxx.&xxxx;53 |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx xxxx členy x&xxxx;xxxxxxx a řádkovými položkami xxxx xxxxx, kterými xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx [member] |
Zveřejnění: IAS 36 xxxx.&xxxx;126, xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93, xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;53 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx zdroje xxxxxxxx xxxxxx jednotkou x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxx. Xxxxxxxxxx xxxxx je xxxxxx, xxxxx má potenciál xxxxxxxx xxxxxxxxxx prospěch. Xxxxxxxxxxx také xxxxxxxxxx xxxxxxx pro xxx „Xxxxx aktiv“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxx z provozní xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxxx [xxxx] |
Xxxxxxxxxx: XXX 37 xxxx.&xxxx;86, zveřejnění: XXXX 3 xxxx. X67 xxxx. x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx aktuálních xxxxx, xxxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxXxxxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxx xx xxxxxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxXxxXxxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxxxxxxx nástrojů xxxxxx xxxxxxxx [xxxx] |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx a řádkovými xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxx [axis] |
Zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;X32, xxxxxxxxxx: účinný xxx xxxxxx xxxxxxx standardu XXXX 9, XXXX 4 xxxx.&xxxx;39X písm. b), xxxxxxxxxx: XXXX&xxxx;7 odst. 42I, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;6, xxxxxxxxxx: XXXX 9 xxxx.&xxxx;7.2.34, zveřejnění: xxxxxx od 1. 1. 2023, XXXX 9 xxxx.&xxxx;7.2.42 |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxxx [xxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, zveřejnění: XXXX 7 xxxx.&xxxx;35X, xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;36 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx mezi xxxxx v tabulce a řádkovými xxxxxxxxx nebo xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx [default] |
label |
Finanční xxxxxxxx, xxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X, xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxxxxx: XXXX&xxxx;7 odst. 36 |
documentation |
Tento člen xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxx nástrojů. Finanční xxxxxxxx jsou xxxxxxx, xxxxxxx xxxxxx finanční xxxxxxx xxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxx finanční xxxxxxx nebo kapitálový xxxxxxx xxxx xxxxxx xxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Třídy xxxxxxxxxx xxxxxxxx“, xxxx-xx xxxxxx xxxxx jiný člen. [Xxxxx: Finanční aktiva; Xxxxxxxx závazky] |
||||
ifrs-full |
ClassesOfFinancialLiabilitiesAxis |
axis |
label |
Třídy xxxxxxxxxx xxxxxxx [xxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X, xxxxxxxxxx: IFRS 7 xxxx.&xxxx;6, xxxxxxxxxx: XXXX 9 odst. 7.2.34, xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 9 xxxx.&xxxx;7.2.42 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx a řádkovými xxxxxxxxx xxxx pojmy, kterými xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxx a goodwillu [xxxx] |
Xxxxxxx xxxxx: XXX&xxxx;38 xxxx.&xxxx;118 |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx aktiv s výjimkou xxxxxxxxx [axis] |
Zveřejnění: IAS 38 xxxx.&xxxx;118 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx členy x&xxxx;xxxxxxx a řádkovými xxxxxxxxx xxxx pojmy, xxxxxxx xx xxxxxxx vyplněna. |
||||
ifrs-full |
ClassesOfInventoriesAbstract |
label |
Třídy xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx [axis] |
Zveřejnění: IFRS 13 xxxx.&xxxx;93 |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx mezi xxxxx x&xxxx;xxxxxxx a řádkovými xxxxxxxxx xxxx xxxxx, xxxxxxx xx tabulka vyplněna. |
||||
ifrs-full |
ClassesOfOrdinarySharesAxis |
axis |
label |
Třídy xxxxxxxxx xxxxx [xxxx] |
Xxxxxxxxxx: XXX&xxxx;33 xxxx.&xxxx;66 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx pojmy, xxxxxxx je tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxXxxxXxxxxxXxxxXxxxxXxxxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxx xxxxx, xxxxxxx částky xxxxxx xxxxxxx [abstract] |
||
ifrs-full |
ClassesOfPlanAssetsFairValuePercentageAmountsAbstract |
label |
Třídy xxxxx xxxxx, xxxxxxxxx xxxxxx xxxxxx xxxxxxx [abstract] |
||
ifrs-full |
ClassesOfPropertyPlantAndEquipmentAxis |
axis |
label |
Třídy xxxxxxx, budov x&xxxx;xxxxxxxx [xxxx] |
Xxxxxxxxxx: IAS 16 odst. 73 |
documentation |
Osa xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx jiných xxxxxx [axis] |
Zveřejnění: IAS 37 xxxx.&xxxx;84 |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, kterými xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx [xxxx] |
Xxxxxxxxxx: IFRS 14 xxxx.&xxxx;30 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;14 odst. 33 |
documentation |
Osa tabulky xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx pojmy, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci [xxxxxx] |
Xxxxxxxxxx: IFRS 14 xxxx.&xxxx;30 xxxx.&xxxx;x), xxxxxxxxxx: IFRS 14 xxxx.&xxxx;33 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx třídy (xx. xxxx xxxxxxx xxxx xxxxxx) zůstatků xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx osu „Xxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. [Xxxxx: Xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci [member]] |
||||
ifrs-full |
ClassesOfShareCapitalAxis |
axis |
label |
Třídy xxxxxxxxxx kapitálu [xxxx] |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;79 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx kapitál [member] |
Zveřejnění: XXX 1 xxxx.&xxxx;79 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx kapitál xxxxxx xxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx pro xxx „Třídy základního xxxxxxxx“, není-li použit xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxXxXxxxXxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxx xxxxxxxx x&xxxx;xxxxxxx [xxxxxx] |
Xxxxxxx: XXX 10 xxxx.&xxxx;22 xxxx. c) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxx jako xxxxxxxxxx xxxx dlouhodobé [xxxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2025, XXX 1 xxxx.&xxxx;139X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxx jako xxxxxxxxxx xxxx xxxxxxxxxx (xxxxx xxxxxxxxx XXX 1) xxxxxxx v lednu 2020 a změněnou xxxxxxx x&xxxx;xxxxxxxx 2020. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxxxxXxxx |
X.XX instant |
label |
Závěrkový xxxxxx kurz |
Obvyklá praxe: XXX 1 odst. 112 xxxx. c) |
documentation |
Okamžitý xxxxxx xxxx ke xxxxx xxxxxxxx období. Xxxxxx xxxx xx směnný xxxxx xxxx xxx. Xxxxxxxx (xxxxxxx) xxxxxx xxxx xx xxxxxx xxxx xxx okamžité xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxx xxxxx [xxxxxx] |
Xxxxxxx: IAS 10 odst. 22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx důležitého xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxxxxXxxxXxxXxxxXxxxxxxxxxXxxxxxxxXxxxXxXxxxxxXxxxXxxXxxXxxxxxxxxXxxXxxXxXxxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxxxx jednotkou, xxxxx xxxxxx x&xxxx;xxxxxxxxx xxx xxxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;7 xxxx.&xxxx;48 |
xxxxxxxxxxxxx |
Xxxxxxxx vedení xxxxxxxx xx xxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx držených xxxxxx jednotkou, xxxxx xxxxxx k dispozici pro xxxxx xxxxxxxx. [Xxxxx: Xxxxxxx prostředky a peněžní xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxx papíry |
Obvyklá praxe: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxxxxx xxxxxxx xxxxxx vydaných xxxxxx jednotkou. |
||||
ifrs-full |
CommitmentsForDevelopmentOrAcquisitionOfBiologicalAssets |
X instant, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxx biologických xxxxx |
Xxxxxxxxxx: XXX 41 odst. 49 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx přírůstkem nebo xxxxxxx biologických aktiv. [Xxxxx: Xxxxxxxxxx aktiva] |
||||
ifrs-full |
CommitmentsInRelationToJointVentures |
X instant, xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxxxxx se xxxxxxxxxx podniky |
Zveřejnění: XXXX 12 odst. 23 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx, xxxxx xxxxxx xxxxxxxx xx x&xxxx;xxxxxxxxxxx se xxxxx společnými podniky xxxxx xxxxxxxx X18–X20 xxxxxxxxx XXXX&xxxx;12. [Odkaz: Xxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
CommitmentsMadeByEntityRelatedPartyTransactions |
X duration |
label |
Závazky xxxxxxx účetní jednotkou, xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx |
Xxxxxxx: IAS 24 xxxx.&xxxx;21 xxxx. i) |
documentation |
Částka závazků xxxx vykonat, xxxxx x&xxxx;xxxxxxxx xxxxxxx či xxxxxxxxx xxxxxx událost, xxxxx xxxxxx jednotka xxxxxxx xxxx xxxxxxxxx xxxxxx, xxxxxx otevřených xxxxx (xxxxxxxx a nevykázané). [Xxxxx: Xxxxxxxxx strany [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento prvek xx měla xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Pokud xx tento xxxxx xxxxxxx s vázanými xxxxx, xxxx xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Kumulované xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, amortizace x&xxxx;xxxxxxxxxxxx [xxxxxx]; Kumulované xxxxxxxxxxxx [xxxxxx]; Úhrn xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [member]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx přechodu xx standardy XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (odchozích) xxxxxxxxx xxxx u penězotvorné xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) u penězotvorné jednotky, xxxxxxx veličina pro xxxxxxx [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) způsobené xxxxxxx účetních xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx opravami xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx odklonem xx xxxxxxxxx standardu IFRS [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Aktiva xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Nově xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [member]; Xxxxxxx xxxxx [member]] |
||||
ifrs-full |
CommitmentsMadeOnBehalfOfEntityRelatedPartyTransactions |
X duration |
label |
Závazky xxxxxxx xxxxxx xxxxxx xxxxxxxx, xxxxxxxxx se xxxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX&xxxx;24 xxxx.&xxxx;21 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx něco xxxxxxx, xxxxx v budoucnu xxxxxxx xx xxxxxxxxx xxxxxx xxxxxxx, které xxxx xxxxxxx xxxxxx xxxxxx xxxxxxxx vůči spřízněné xxxxxx, xxxxxx xxxxxxxxxx xxxxx (vykázané x&xxxx;xxxxxxxxxx). [Xxxxx: Spřízněné strany [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xx xxxx být xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx prvek xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx zápornou xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx xxxxxx, amortizace x&xxxx;xxxxxxxxxxxx [member]; Kumulované xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx hodnot xxxxxxxxxx xxxxx předchozích XXXX [member]; Efekt xxxxxxxxx výše xxxxx [xxxxxx]; Dopad přechodu xx standardy XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Finanční xxxxxxxx přijatých (xxxxxxxxx) xxxxxxxxx xxxx u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx pro xxxxxxx [member]; Přírůstky (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidla [member]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidel x&xxxx;xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx standardu XXXX [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx dobrovolnými xxxxxxx xxxxxxxx xxxxxxxx [member]; Xxxxxxxx položky xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx příslib x&xxxx;xxxxxxxxxxxx xxxxxxx (v současné xxxxxxx) [xxxxxx]; Xxxx xxxxxx hodnota [xxxxxx]; Xxxxx zajistitele na xxxxxx xxxxxxxxxxx z pojistných xxxxx [member]; Účinek xxxxxxxxxxxxx xxxxx [member]; Xxxxxxx xxxxx [member]] |
||||
ifrs-full |
CommodityPriceRiskMember |
member |
label |
Komoditní xxxxxx [member] |
Příklad: IFRS 7 xxxx.&xxxx;40 xxxx.&xxxx;x), příklad: XXXX 7 xxxx. XX32 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx jiného xxxxxxxx xxxxxx xxxxxxxxxxx xxx xxxxxx, xx xxxxxx xxxxxxx xxxx xxxxxxx xxxxxxx toky finančního xxxxxxxx se xxxxx xxxxx x&xxxx;xxxxxxxx xxxx xxx komodit. [Xxxxx: Xxxxxxxx xxxxxxxx, třída [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxXxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxx praxe: XXX&xxxx;16 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx, xxxxx xxxxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxXxxxxXxxxxxxXxxXxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Kompenzace xx xxxxxxx xxxxx za xxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx, u nichž xxxxx xx xxxxxxxxxxxx, ztrátě xxxx xxxxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2022, XXX 16 odst. 74A xxxx.&xxxx;x), xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2022, IAS 16 xxxx.&xxxx;74 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xx třetích xxxxx xx xxxxxxx xxxxxxx, xxxxx a zařízení, x&xxxx;xxxxx xxxxx xx xxxxxxxxxxxx, ztrátě xxxx xxxxxxxxxx, xxxxx xx xxxxxx xx xxxxxxxxxxxxx xxxxxxxx. [Odkaz: Zisk (xxxxxx); Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxx xxxxxxxxx kapitálu [xxxx] |
Xxxxxxxxxx: XXX&xxxx;1 odst. 106 |
documentation |
Osa xxxxxxx xxxxxxxx xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, kterými je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx xxxxx reklasifikovány xx xxxxx xxxx xxxxxx, xxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxXxXxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx budou xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx [abstract] |
||
ifrs-full |
ComponentsOfOtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossBeforeTaxAbstract |
label |
Složky ostatního xxxxxxx výsledku, xxxxx xxxxxxx xxxxxxxxxxxxxxx do xxxxx xxxx xxxxxx, xxxx zdaněním [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxXxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxXxXxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx nebudou xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxxx o daňový xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Hospodářský xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;106 xxxx. x), xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;81X xxxx.&xxxx;x), zveřejnění: XXXX 1 odst. 24 xxxx.&xxxx;x), xxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;X10 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;X12 xxxx.&xxxx;x) bod xx), xxxxxxxxxx: XXXX 1 xxxx.&xxxx;32 písm. a) xxx ii) |
documentation |
Částka xxxxx xx vlastním xxxxxxxx, xxxxx vyplývá x&xxxx;xxxxxx xxxxxxxxx x&xxxx;xxxxxxxx, xxx xxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx s vlastníky jednajícími x&xxxx;xxxxx xxx pravomoci xxxx xxxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxx xxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxXxxxxxxxxxxxXxXxxxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxXxxxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx výsledek, přiřaditelný xxxxxxxxxxxx podílům |
Zveřejnění: IAS 1 xxxx.&xxxx;106 xxxx. x), zveřejnění: IAS 1 xxxx.&xxxx;81X xxxx. x) xxx i) |
documentation |
Částka xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxxxx xxxxxxxx; Nekontrolní xxxxxx] |
||||
xxxxxXxxxx |
Xxxxx výsledek xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxXxxxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxXxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx a ukončené xxxxxxxx [abstract] |
||
ifrs-full |
ComprehensiveIncomeAttributableToOwnersOfParent |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx, přiřaditelný vlastníkům xxxxxxxxxx podniku |
Zveřejnění: XXX 1 xxxx.&xxxx;106 xxxx. x), zveřejnění: XXX 1 xxxx.&xxxx;81X xxxx. x) bod xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxx výsledku přiřaditelného xxxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Hospodářský výsledek] |
||||
totalLabel |
Úplný xxxxxxxx xxxxxx, xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxxXxxxxxxxxxXxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx, pokračující x&xxxx;xxxxxxxx činnosti [abstract] |
||
ifrs-full |
ComprehensiveIncomeContinuingAndDiscontinuedOperationsAbstract |
label |
Úplný xxxxxxxx, pokračující x&xxxx;xxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXXX 5 xxxx.&xxxx;33 písm. d) |
documentation |
Úplný xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxxxxx výsledek] |
||||
ifrs-full |
ComprehensiveIncomeFromContinuingOperationsAttributableToNoncontrollingInterests |
X duration, xxxxxx |
xxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx nekontrolním xxxxxxx |
Xxxxxxx xxxxx: IFRS 5 odst. 33 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxx xxxxxxxx z pokračujících činností; Xxxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IFRS 5 xxxx.&xxxx;33 písm. x) |
xxxxxxxxxxxxx |
Xxxxx výsledek z pokračujících xxxxxxxx, xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxXxxxXxxxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Úplný výsledek x&xxxx;xxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXXX 5 odst. 33 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx výsledek x&xxxx;xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxXxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxxxxxx činností, xxxxxxxxxxxx nekontrolním podílům |
Obvyklá xxxxx: XXXX 5 xxxx.&xxxx;33 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Úplný výsledek x&xxxx;xxxxxxxxxx xxxxxxxx; Xxxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxXxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxxxxxx činností, přiřaditelný xxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXXX 5 xxxx.&xxxx;33 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxxxxxx činností xxxxxxxxxxxx vlastníkům xxxxxxxxxx xxxxxxx. [Odkaz: Úplný xxxxxxxx z ukončených xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxx praxe: XXX&xxxx;16 odst. 37 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx, xxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Počítačový software |
Příklad: XXX 38 odst. 119 xxxx. c) |
documentation |
Částka nehmotných xxxxx xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Nehmotná xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx [member] |
Příklad: XXX 38 xxxx.&xxxx;119 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxxx aktiv, xxxxx představuje počítačový xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx s výjimkou xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;34 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx koncentrací xxxxx vyplývajících z finančních xxxxxxxx. [Xxxxx: Finanční xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxxx xxxxx [axis] |
Zveřejnění: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;127 |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx vztah xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxxxx rizik [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;127 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxxxx rizik. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Koncentrace xxxxx“, xxxx-xx xxxxxx xxxxx jiný člen. |
||||
ifrs-full |
ConfidenceLevelCorrespondingToResultsOfTechniqueOtherThanConfidenceLevelTechniqueUsedForDeterminingRiskAdjustmentForNonfinancialRisk |
X.XX xxxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx techniky, xxx xx xxxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxx rizikové xxxxxx xxxxxxxx xx&xxxx;xxxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxx, xxx xx technika xxxxxx xxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxx xxxxxxxx xxxxxx týkající xx&xxxx;xxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxxx xx&xxxx;xxxxxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxXxxxXxXxxxxxxxxXxxxXxxxxxxxxxXxxXxxxxxxxxxxxXxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xx&xxxx;xxxxxxxxxxxx rizika |
Zveřejnění: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 119 |
documentation |
Úroveň xxxxxxxxxxxxx použitá xxx xxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xx&xxxx;xxxxxxxxxxxx xxxxxx. [Xxxxx: Riziková úprava xxxxxxxx xx&xxxx;xxxxxxxxxxxx rizika [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxxxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;13 odst. X5, xxxxxxx: XXXX 13 xxxx. IE63 |
documentation |
Tento xxxx xxxxxxxxxxx zvláštní xxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxx, která zahrnuje xxxxxxx vstupů xxxxxxxxx xxxxxxxxxxxxxx xxxxxx (xxxxxxxxx xxxxxxxxx kalkulace, úpravy xxxxxxxxxxxxxx) xx xxxx. [Xxxxx: Xxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxx (xxxxxxxx) |
Xxxxxxxxxx: XXX 7 xxxx.&xxxx;40 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx plnění xxxxxxxxxxx xxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxxxx xxxx xxxxxxx ovládání xxxxxxxxx xxxxxxx xxxx xxxxxx xxxxxxx. [Xxxxx: Xxxxxxx podniky [member]] |
||||
ifrs-full |
ConsolidatedAndSeparateFinancialStatementsAxis |
axis |
label |
Konsolidovaná x&xxxx;xxxxxxxxxxxx účetní xxxxxxx [xxxx] |
Xxxxxxxxxx: IAS 27 xxxx.&xxxx;4 |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami nebo xxxxx, xxxxxxx je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxxxxxx [xxxxxx]] |
Xxxxxxxxxx: IAS 27 xxxx.&xxxx;4 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxx xx xxxxxxx, x&xxxx;xxxxx jsou xxxxxx, xxxxxxx, vlastní xxxxxxx, xxxxxx, náklady x&xxxx;xxxxxxx xxxx mateřského podniku x&xxxx;xxxx xxxxxxxxx podniků xxxxxxxxxxxx xxxx xxxxxx, xxxxxxx, xxxxxxx xxxxxxx, xxxxxx, xxxxxxx x&xxxx;xxxxxxx xxxx xxxxx ekonomické xxxxxxxx. Představuje také xxxxxxxxxx hodnotu pro xxx „Xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx xxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxxxxx strukturované xxxxxxxx [xxxx] |
Xxxxxxxxxx: IFRS 12 – Xxxxxx rizik souvisejících x&xxxx;xxxxxxx účetní xxxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx jednotkách |
documentation |
Osa xxxxxxx definuje xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx [member] |
Zveřejnění: XXXX&xxxx;12 – Xxxxxx xxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxxxx strukturovaných xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxxxxxx xxxxxxxxxxxxx jednotky. Xxxxxxxxxxxxx xxxxxxxx xx xxxxxx jednotka xxxxxxxxx xxx, aby xxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxxxxxxxxx dominantní xxxxxx xxx rozhodování, xxx xxxxx xxxxxx xxxxxxxx xxxxxx, například xxxx xx xxxxxxxxx xxxxx xxxxxxxx pouze na xxxxxxxxxxxxxxx úkoly x&xxxx;xxxxxxxxxx xxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx xxxxxxxxx ujednání. [Xxxxx: Xxxxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx předčasných xxxxxxx, xxxxxxx veličina xxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x), xxxxxxx: XXXX 13 xxxx. XX63 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxxx splátek, xxxxx xx xxxxxxx xxxx vstupní xxxxxxxx xxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;16 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxxxx xxxxx výstavby dlouhodobých xxxxx, xxxxx xxxxx xxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxx. [Xxxxx: Dlouhodobá xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx [member] |
Obvyklá praxe: XXX&xxxx;16 odst. 37 |
documentation |
Tento xxxx xxxxxxxxxxx výdaj kapitalizovaný xxxxx výstavby xxxxxxxxxxxx xxxxx, xxxxxxx x&xxxx;xxxxxxxx, xxxxx ještě xxxxxx x&xxxx;xxxxxxxxx k užívání (xx. xxxxx xxxxxx na xxxxx a ve stavu xxxxxxxxx x&xxxx;xxxx, aby xx bylo možné xxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxx). [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;41 xxxx.&xxxx;43 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxx biologická xxxxxx. Xxxxxxxxxxxxxx biologická xxxxxx xxxx xxxxxx xxxxxx, xxxxx xxxx xxxxxxxx xxxx xxxxxxxxxx xxxxxxxx xxxx prodávána xxxx xxxxxxxxxx xxxxxx. [Odkaz: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: IAS 1 odst. 112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx úvěrů xxxxxxxxxxxx účetní xxxxxxxxx. [Xxxxx: Xxxxxxxxxxxxxx úvěry [xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;6, příklad: XXXX&xxxx;7 xxxx. XX20X, xxxxxxx: XXXX 7 xxxx. IG40B |
documentation |
Tento xxxx xxxxxxxxxxx úvěry xxxxxxxxxx xxxxxxxxxxxx xxx xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;94 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx závazek xxxxxxxxxx xxxxxxx na bývalé xxxxxxxxx nabývaného xxxxxxx xxxxx xxxxxx nebo xxxxxxxxx xxxxxx xxxxxxx xx xxxxxxxxx nabývaného xxxxxxx x&xxxx;xxxxxxx, že dojde xx&xxxx;xxxxxxxxxx xxxxxxxx xxxxxxxxx xxxx xxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, credit |
label |
Podmíněná xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxx akvizice |
Zveřejnění: XXXX&xxxx;3 xxxx.&xxxx;X64 písm. g) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx dohody o podmíněné xxxxxxxxxxxx xxxxxxxx k datu xxxxxxxx jako xxxxxxxxx xxxxxxxxxxxx v podnikové xxxxxxxxx. [Xxxxx: Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxXxXxxxxxxxXxXxxxxxxxxXxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx závazky xxxxxxx xx xxxxxx x&xxxx;xxxxxxx xx společných xxxxxxxxx |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;23 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx závazků xxxxxxxxx xx xxxxxx x&xxxx;xxxxxxx xx xxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx závazky [xxxxxx]; Společné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxXxXxxxxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Podmíněné xxxxxxx xxxxxxx xx vztahu x&xxxx;xxxxxxx v přidružených xxxxxxxxx |
Xxxxxxxxxx: XXXX 12 odst. 23 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx podmíněných xxxxxxx vzniklých ve xxxxxx x&xxxx;xxxxxxx účetní xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx. [Xxxxx: Přidružené podniky [xxxxxx]; Xxxxxxxxx závazky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX 37 xxxx.&xxxx;88, xxxxxxxxxx: XXXX 3 xxxx. B67 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxx, xxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxx existence xxxx xxxxxxxxx xxxxx tím, xx dojde xxxx xxxxxxx x&xxxx;xxxxx xxxx xxxx xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx, xxxxx xxxxxx xxxx pod kontrolou xxxxxx xxxxxxxx; nebo xxxxxxxxx xxxxxxx, xxxxx xxxxxxx x&xxxx;xxxxxxxxx, ale xxxxxx xxxxxxxx, protože x) je xxxxxxxxxxxxx, xx x&xxxx;xxxxxxxxxx xxxxxxx xxxx nezbytný xxxxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx; xxxx x) xxxx xxxxxxx xxxxxx xxx x&xxxx;xxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxx xxxxxxxxxxx xxxxxxx“, xxxx-xx xxxxxx žádný xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxXxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xxxxxxx xx společnými podniky [xxxxxx] |
Xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;88 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxx jsou xxxxxxx xx xxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
(X) xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx závazky vykázané x&xxxx;xxxx akvizice |
Příklad: XXXX&xxxx;3 xxxx. X64 xxx x), xxxxxxx: XXXX 3 xxxx. IE72 |
documentation |
Částka xxxxxxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [member]; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX 3 xxxx. X67 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Odkaz: Podmíněné xxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xx xxxxxxx období |
||||
periodEndLabel |
Podmíněné xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxxXxxxXxxxxxxxxxxxxxXxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx závazek vyplývající xx xxxxxxx xx xxxxxxxxxxxxxxx xxxxxxx xx xxxxxxxx pracovního xxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;19 odst. 152 |
documentation |
Tento xxxx představuje xxxxxxxxx xxxxxxx xxxxxxxxxxx xx xxxxxxx xx xxxxxxxxxxxxxxx xxxxxxx po xxxxxxxx xxxxxxxxxx poměru Xxxxxxxxxxxxx xxxxxxx xx skončení xxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxx xxxxxxx (xxxx xxx xxxxxxx xxx xxxxxxxx pracovního poměru x&xxxx;xxxxxxxxxx xxxxxxxxxxxxx xxxxxxx), xxxxx xxxx splatné xx skončení pracovního xxxxxx. [Odkaz: Podmíněné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxx xx xxxxxxxx provozu, xxxxxxx xx xxxxxxxxx xxxxx a obnovu [xxxxxx] |
Xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;88 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx se nákladů xx xxxxxxxx provozu, xxxxxxx xx xxxxxxxxx xxxxx a obnovu. [Odkaz: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx u záruk [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;37 xxxx.&xxxx;88 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx podmíněný xxxxxxx x&xxxx;xxxxx. [Odkaz: Xxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxx [member]] |
||||
ifrs-full |
ContinuingAndDiscontinuedOperationsAxis |
axis |
label |
Pokračující x&xxxx;xxxxxxxx xxxxxxxx [axis] |
Zveřejnění: IFRS 5 – Xxxxxxxxxx x&xxxx;xxxxxxxxxxxx |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx vztah xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, xxxxxxx xx xxxxxxx vyplněna. |
||||
ifrs-full |
ContinuingInvolvementInDerecognisedFinancialAssetsByTypeOfInstrumentAxis |
axis |
label |
Trvající angažovanost x&xxxx;xxxxxxxxxxxx finančních aktivech xxxxx xxxx xxxxxxxx [xxxx] |
Xxxxxxx: IFRS 7 xxxx. X33 |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx vztah xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxxXxXxxxXxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx podle xxxx xxxxxxx [axis] |
Příklad: XXXX 7 xxxx. X33 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx pojmy, kterými xx xxxxxxx vyplněna. |
||||
ifrs-full |
ContinuingOperationsMember |
member [xxxxxxx] |
xxxxx |
Xxxxxxxxxxx xxxxxxxx [member] |
Zveřejnění: XXXX&xxxx;5 – Xxxxxxxxxx x&xxxx;xxxxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxxxxx xxxxxx xxxxxxxx, xxxxx nejsou xxxxxxxxxx xxxxxxxxx. Xxxxxxx xxxxxx xxxxxxxx zahrnuje činnosti x&xxxx;xxxxxxx xxxx xxxxx xxxxxxxxxxx, xxxxxxxx x&xxxx;xxx xxxxx xxxxxxxx xxxxxxxxxxx, xx zbytku xxxxxx xxxxxxxx. Xxxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxxxxxx a ukončené xxxxxxxx“, xxxx-xx použit xxxxx xxxx člen. [Xxxxx: Xxxxxxxx xxxxxxxx [member]; Xxxxxxxx xxxxxxxxxxx a ukončené xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 15 xxxx.&xxxx;105, xxxxxxxxxx: IFRS 15 odst. 116 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx účetní xxxxxxxx xx xxxxxx xxxxxxx xx xxxxx xxxx xxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxx na xxxxxxxxx v případě, že xx toto xxxxx xxxxxxxxx xxxxx xxxxx, xxx je plynutí xxxx (xxxxxxxxx xxxxxxxx xxxxxxx xxxxxx xxxxxxxx). |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxx xxxxxx |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxx xxxxxx xx začátku období |
||||
periodEndLabel |
Smluvní xxxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx aktiva [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxx [member] |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;35X xxxx.&xxxx;x) xxx xxx), zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;35X xxxx.&xxxx;x) xxx&xxxx;xxx), xxxxxxx: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxx xxxxxx. [Xxxxx: Xxxxxxx aktiva] |
||||
ifrs-full |
ContractDurationAxis |
axis |
label |
Trvání smlouvy [xxxx] |
Xxxxxxx: XXXX 15 xxxx. X89 xxxx. x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx xxxxxxx [member] |
Příklad: XXXX 15 odst. X89 písm. e) |
documentation |
Tento xxxx xxxxxxxxxxx trvání xxxxx xxxxx xx xxxxxxxxx. Představuje také xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxx xxxxxxx“, xxxx-xx xxxxxx žádný xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 15 xxxx.&xxxx;105, xxxxxxxxxx: IFRS 15 odst. 116 písm. a) |
documentation |
Částka xxxxxxx xxxxxx xxxxxxxx xxxxxxx zboží nebo xxxxxx xx xxxxxxxxx, xx xxxxx xxxxxx xxxxxxxx xxxxxxxx xx xxxxxxxxx plnění (případně xx xx tuto xxxxxx xxxxxx xxxxx). |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxx xxxxxx |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxx xxxxxxx xx xxxxxxx období |
||||
periodEndLabel |
Smluvní xxxxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx závazky [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxXxxxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxx xxxxxxx průběžně |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;55, obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx k závazkům xxxxxx xxxxxxx xxxxxxxx. [Odkaz: Xxxxxxx xxxxxxx; Xxxxxxx x&xxxx;xxxxxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
(X) xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 písm. i) |
documentation |
Částka xxxxxxxx x&xxxx;xxxx xxxxxxxx x&xxxx;xxxxxxxxx závazků xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxx závazky xxxxxxxx k datu xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxXxXxxxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxXxxXxxxxXxxxxXxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx částky, xxx xx xxxx xxxxxx xx xxxxxxxxxx finanční xxxxxxx, xx xxxxx xx xxxxxxx hrubé xxxxxxx xxxx |
Xxxxxxx: IFRS 7 odst. X11X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx nediskontovaných xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxx xx xxxxxxxxx částkami, xxxxx xx mají xxxxxx xx derivátový xxxxxxxx xxxxxxx, xx xxxxx xx xxxxxxx xxxxx xxxxxxx xxxx. [Xxxxx: Xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx příslibů, xx xxxxx účetní jednotka xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx přísliby] |
||||
ifrs-full |
ContractualCommitmentsForAcquisitionOfIntangibleAssets |
X instant, credit |
label |
Smluvní xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: IAS 38 xxxx.&xxxx;122 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx aktiv. |
||||
ifrs-full |
ContractualCommitmentsForAcquisitionOfPropertyPlantAndEquipment |
X instant, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx plynoucí z pořízení xxxxxxx, xxxxx a zařízení |
Zveřejnění: XXX 16 odst. 74 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx smluvních xxxxxxx plynoucích z pořízení xxxxxxx, xxxxx a zařízení. [Xxxxx: Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Marže x&xxxx;xxxxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;109 |
xxxxxxxxxxxxx |
Xxxxxx xxxxx z pojistné xxxxxxx. [Xxxxx: Xxxxx x&xxxx;xxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
ContractualServiceMarginMember |
member |
label |
Marže x&xxxx;xxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 101 xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;107 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxxxx hodnoty xxxxxx xxxx závazku x&xxxx;xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxx, xxxxx xxxxxx jednotka xxxxxx xxxxx poskytování pojistných xxxxxx xx xxxxxxx xxxxxxxxxx xxxxx xx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxxxxxXxxXxxxxxxXxXxxxxxxxxXxxxXxxxxxxXxXxxxxxxxxxXxxxXxXxxxxXxxxxxxxXxxxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxXxxXxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxx, xxxxx xxxxxxxxxx x&xxxx;xxxx xxxxxxxx na standard, x&xxxx;xxxxx xxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxx xxxxx xxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;114 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxx z pojistné smlouvy xxxxxxxxxxxxx xx xxxxxxxxx, xxxxx existovaly k datu xxxxxxxx na standard, x&xxxx;xxxxx xxx uplatněn xxxxxxxxx xxxxxxxxxxxxxx xxxxxxx (xxxxxxx x&xxxx;xxxxxxxxxx X6–X19X xxxxxxxxx XXXX 17) xxxx xxxxxxx xxxxx xxxxxx hodnoty (xxxxxxx x&xxxx;xxxxxxxxxx C20–C24B xxxxxxxxx XXXX 17). [Xxxxx: Xxxxx x&xxxx;xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxXxxxXxxxxxxXxXxxxxxxxxxXxxxXxXxxxxXxxxXxxxxXxxxxxxxXxxXxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx z pojistné xxxxxxx xxxxxxxxxxx xx xxxxxxxxx, xxxxx xxxxxxxxxx v den xxxxxxxx xx xxxxxxxx, x&xxxx;xxxxx byl xxxxxxxx xxxxxxx xxxxx xxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: účinný xx 1. 1. 2023, IFRS 17 xxxx.&xxxx;114 písm. b) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxxx xx xxxxxxxxx, xxxxx xxxxxxxxxx x&xxxx;xxxx přechodu xx standard, x&xxxx;xxxxx xxx uplatněn xxxxxxx xxxxx xxxxxx hodnoty (xxxxxxx v odstavcích X20–X24X xxxxxxxxx IFRS 17). [Xxxxx: Marže x&xxxx;xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxXxxxXxxxxxxXxXxxxxxxxxxXxxxXxXxxxxXxxxxxxxXxxxxxxxxxxxxXxxxxxxxXxxXxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxxx xxxxxxx související se xxxxxxxxx, xxxxx xxxxxxxxxx x&xxxx;xxxx xxxxxxxx xx xxxxxxxx, x&xxxx;xxxxx xxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 odst. 114 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx související xx xxxxxxxxx, xxxxx xxxxxxxxxx x&xxxx;xxxx xxxxxxxx xx standard, x&xxxx;xxxxx xxx xxxxxxxx pozměněný xxxxxxxxxxxxxx xxxxxxx (popsaný x&xxxx;xxxxxxxxxx X6–X19X xxxxxxxxx XXXX 17). [Xxxxx: Xxxxx x&xxxx;xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxXxxxXxXxxxxxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
(X) xxxxxxxx, debit |
label |
Snížení (xxxxxxx) čistého xxxxxxx (xxxxxx) z definovaných xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx zaměstnavatele xx plánu |
Zveřejnění: XXX 19 xxxx.&xxxx;141 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) čistého xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxxx xx plánu xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx xxxxxxx; Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxx (xxxxxxx) čistého xxxxxxx (xxxxxx) z definovaných xxxxxxx xxxxxxxxxxx z příspěvků xxxxxxxxxxxxxx xx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxXxxxXxXxxxXxxxxxxxxxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
(X) duration, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx xxxxxxx vyplývající x&xxxx;xxxxxxxxx xxxxxxxxx xxxxx do xxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;141 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) z definovaných xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxxx do plánu xxxxxxxxxxxx požitků. [Xxxxx: Xxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx; Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxx xxxxxxxx hodnoty xxxxxxxxx xxxxxxxx z definovaných xxxxxxx xxxx čistého xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx účastníků plánu xx měla být xxxxxxxx kladnou hodnotou; xxxxxxx xxxxxxxx hodnoty xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxx čistého xxxxxxx x&xxxx;xxxxxxxxxxxx požitků xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxxx xx xxxx xxx xxxxxxxx xxxxxxxx xxxxxxxx. Xxxxxxx xxxxxx xxxxxxx xxxxx plánu xxxxxxxxxxx x&xxxx;xxxxxxxxx účastníků xxxxx xxxxxxxxxxx snížení xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxx) x&xxxx;xxxx by xxx označena xxxxxxx xxxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx xxxxxxx vyplývající x&xxxx;xxxxxxxxx xxxxxxxxx plánu do xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxXxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
(X) duration, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xx xxxxx |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;141 písm. f) |
documentation |
Snížení (xxxxxxx) čistého xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xx xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Čisté závazky (xxxxxx) z definovaných xxxxxxx; Xxxxx xxxxxxxxxxxx požitků [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxx xxxxxxxx hodnoty xxxxxxxxx xxxxxxxx z definovaných xxxxxxx nebo xxxxxxx xxxxxxx z definovaných xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xx xxxxx by xxxx xxx xxxxxxxx xxxxxxx xxxxxxxx; xxxxxxx xx xxxx být označena xxxxxxxx xxxxxxxx. Xxxxxxx xxxxxx hodnoty aktiv xxxxx vyplývající x&xxxx;xxxxxxxxx xx xxxxx představují xxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (xxxxxxxxxx xxxxxxx čistého aktiva xxxxxxxxxxxx xxxxxxx) x&xxxx;xxxx xx být xxxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx závazku (aktiva) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxXxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx xx xxxxx, xxxxx závazek (xxxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx [abstract] |
||
ifrs-full |
CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRights |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxx, patenty x&xxxx;xxxxxxx xxxxxxxxxx xxxxx, xxxxxx a výrobní xxxxx |
Xxxxxxx: XXX 38 xxxx.&xxxx;119 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx autorská xxxxx, xxxxxxx x&xxxx;xxxxxxx xxxxxxxxxx xxxxx, služby x&xxxx;xxxxxxx práva. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxxXxxxxXxxxxxxxxxXxxxxxxxXxxxxxXxxxxxxXxxXxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxx, patenty x&xxxx;xxxxxxx xxxxxxxxxx práva, xxxxxx a výrobní práva [xxxxxx] |
Xxxxxxx: IAS 38 xxxx.&xxxx;119 xxxx. e) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxx představujících xxxxxxxx xxxxx, xxxxxxx x&xxxx;xxxxxxx průmyslová xxxxx, xxxxxx x&xxxx;xxxxxxx práva. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx goodwillu] |
||||
ifrs-full |
CorporateDebtInstrumentsHeld |
X instant, xxxxx |
xxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxx jednotkou, které xxxxx xxxxxx. [Xxxxx: Xxxxxx xxxxxxx nástroje] |
||||
ifrs-full |
CorporateLoans |
X instant, xxxxx |
xxxxx |
Xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka podnikových xxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxx. [Xxxxx: Podnikové xxxxx [member]] |
||||
ifrs-full |
CorporateLoansMember |
member |
label |
Podnikové xxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;112 písm. c), xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;6, xxxxxxx: XXXX 7 xxxx. XX20X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx úvěry poskytnuté xxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;62 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxxx, xxxxx xxxxxxxxxx xxxxxx, xxx xx xxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx kapacity xxxxxx (xxxxx nazývaná „xxxxx xxxxxxxxxxx xxxx“). |
||||
xxxx-xxxx |
XxxxXxxxxxxxXxXxxxxxXxXxxxXxXxxxxxxxxxXxxxXxxxxxxxx20XXxXXX16XxxxXxxxxxxXxXxxxxXxxxxxxxXxxxXxxXxxXxxxxxXxXxxxxxxXxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xx hospodářského xxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxx.&xxxx;20X xxxxxxxxx IAS 16, xxxxx se xxxx xxxxxxxxxx položek, xxxxx xxxxxx výstupem xxxxx xxxxxxxx účetní xxxxxxxx. |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2022, XXX 16 odst. 74A xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx nákladů xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxx.&xxxx;20X standardu XXX 16, xxxxx xx xxxx xxxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxx činnosti xxxxxx jednotky x&xxxx;xxxx xxxxxxxx xxxxx xxxxxxxx xxxxxxx xxxxxxx, budov x&xxxx;xxxxxxxx xx dané xxxxxxxx a uvádění xx xxxxx xxxxxxxxxx x&xxxx;xxxx, xxx mohla fungovat xxxxxxxx, xxxx xxxxxxx xxxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xx xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxx zásob zahrnutá x&xxxx;xxxxxx xx xxxxxxx |
Xxxxxxxxxx: XXX 2 xxxx.&xxxx;36 xxxx. x) |
xxxxxxxxxxxxx |
Xxxx xxxxx, xxxxx xxxx x&xxxx;xxxxx xxxxxx xxxxxxxx do xxxxxxx. [Odkaz: Xxxxxx] |
||||
xxxx-xxxx |
XxxxXxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx cena prodaného xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xx zboží, xxxxx xxxx prodáno x&xxxx;xxxxx xxxxxx, zahrnutá xx xxxxxxx. |
||||
xxxx-xxxx |
XxxxXxXxxxxxxxxXxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxx xxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xx xxxxxxxxxx xxxxxxx, xxxxx byla xxxxxxx x&xxxx;xxxxx xxxxxx, xxxxxxxx xx xxxxxxx. |
||||
xxxx-xxxx |
XxxxXxXxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;103, xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;99 |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxxx xxxxx xxxx xxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxx xxxx xxxxxxx. Xxxxxxxxx xxxxxxx xxxxxxxx xxxx xxxx xxxxxxx, které byly xxxxxxx xxxxxxxx xx xxxxxxx xxxxxxxxx xxxxx, xxxx. xxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxx a zařízení xxxxxxxxxxx ve xxxxxxxx xxxxxxx, nepřiřazené výrobní xxxxx a abnormální xxxxxx xxxxxxxxx xxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxxx xxxxxxx xxxxxxx xx xx xxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxx celkových xxxxxx „xxxxxxx xx prodej“. XXXXXX xx xx xxxxxxxx k označení částečných xxxxxxx na xxxxxx, xx. xxxxxx xxx xxxxxxxxxxx nákladů xxxxxxxxxxxxxxx xxxxxx jednotkou jako xxxxxxx xx xxxxxx. Xxxxxxxxx xx se xxxx xxxxxxx xxxxxxx xxxxxx xxxxxxxx k označení xxxxxx „náklady xx xxxxxx xxx odpisů“, xxxxx xxxxxx xxxxxx xxxxxxxxxx xxxxxx, který xxxxxxxxxx xxxxxxx xx xxxxxxx xxxxxxx xx xxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxxx xx xxxxxx |
||||
xxxx-xxxx |
XxxxXxXxxxxXxxxXxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx prodej, xxxxxxxxx a nápoje |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xx prodej xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxx na xxxxxx] |
||||
xxxx-xxxx |
XxxxXxXxxxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx prodej, xxxxxxxxxxx hotelů |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xx xxxxxx xxxxxxxxxxx xxxxxxxxxxx hotelů. [Xxxxx: Xxxxxxx xx xxxxxx] |
||||
xxxx-xxxx |
XxxxXxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xx xxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;104, xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxx xxxxxxx xxxxx xxxx xxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxx xxxx xxxxxxx. Xxxxx xxxx xx xxxxxxx k přiřazení nákladu xxxxx xxxxx k funkční xxxxxxx xxxxxxx xx xxxxxx zisků a ztrát. |
||||
ifrs-full |
CostOfSalesRoomOccupancyServices |
X duration, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxx, xxxxxx spojené x&xxxx;xxxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx nákladů na xxxxxx přiřazených xxxxxxx xxxxxxxx s obsazeností xxxxxx. [Xxxxx: Náklady xx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxXxxxxxxxxXxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xx získání xxxxx xx xxxxxxxxx [xxxxxx] |
Xxxxxxx: IFRS 15 xxxx.&xxxx;128 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx kategorii aktiv xxxxxxxxxx xx xxxxxxx xxxxxxx xx xxxxxxx xxxx splnění smluv xx xxxxxxxxx představujících xxxxxxx na xxxxxxx xxxxx xx zákazníky. [Xxxxx: Aktiva xxxxxxxxxx xx xxxxxxx xxxxxxx xx získání xxxx xxxxxxx smluv xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxxx [axis] |
Zveřejnění: XXXX 7 xxxx. X52 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, kterými xx xxxxxxx vyplněna. |
||||
ifrs-full |
CounterpartiesMember |
member [xxxxxxx] |
xxxxx |
Xxxxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx. B52 |
documentation |
Tento člen xxxxxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx pro osu „Xxxxxxxxxxx“, xxxx-xx xxxxxx xxxxx jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxxxxx [member] |
Zveřejnění: IFRS 8 xxxx.&xxxx;33 písm. x), zveřejnění: IFRS 8 xxxx.&xxxx;33 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxx, x&xxxx;xxx xx xxxxxx xxxxxxxx xxxxxxx x&xxxx;x&xxxx;xxx má xxxxxx xxxxxx xxxx sídlo. |
||||
ifrs-full |
CountryOfIncorporation |
text |
label |
Země xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;138 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxx, x&xxxx;xxx xxxx xxxxxx xxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxxxXxXxxxxxXxxxxXxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxXxxxXxxxXxxxxxxxXxxXxxxxxXxx |
xxxx |
xxxxx |
Xxxx xxxxxxxxxx účetní xxxxxxxx, jejíž xxxxxxxxxxxxx xxxxxx xxxxxxx xxxx xxxxxxxxx x&xxxx;xxxx x&xxxx;xxxxxxxxx xxx veřejné xxxxxxx |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxx, xx xxxxx xx xxxxxxxxxxxx nejvyšší xxxx některý xxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxx, xxxxx xxxxxxxxxxxxx xxxxxx xxxxxxx, xxxxx xxxx v souladu se xxxxxxxxx XXXX, xxxx xxxxxxxxx a jsou x&xxxx;xxxxxxxxx xxx veřejné použití. [Xxxxx: Konsolidované [xxxxxx]; XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxxxXxXxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxx registrace xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 12 odst. 21 xxxx.&xxxx;x) xxx iii) |
documentation |
Země, x&xxxx;xxx xx xxxxxxxxxxxx společná xxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxxxXxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxx registrace xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 xxxx. b) xxx xx), zveřejnění: XXX 27 xxxx.&xxxx;17 xxxx. x) xxx xx), xxxxxxxxxx: IFRS 12 xxxx.&xxxx;21 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxx, x&xxxx;xxx xx xxxxxxxxxxxx společný xxxxxx xxxxxx jednotky. [Xxxxx: Společné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxxxXxXxxxxxxxx |
xxxx |
xxxxx |
Xxxx registrace xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 xxxx. x) xxx xx), zveřejnění: XXX 27 xxxx.&xxxx;17 xxxx. x) xxx xx), xxxxxxxxxx: IFRS 12 xxxx.&xxxx;21 xxxx.&xxxx;x) xxx iii) |
documentation |
Země, x&xxxx;xxx xx xxxxxxxxxxxx xxxxxxxxxx xxxxxx účetní xxxxxxxx. [Xxxxx: Přidružené podniky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxx registrace xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 xxxx. b) xxx xx), zveřejnění: XXX 27 xxxx.&xxxx;17 xxxx. x) bod xx), xxxxxxxxxx: IFRS 12 odst. 12 xxxx. x), xxxxxxxxxx: IFRS 12 xxxx.&xxxx;19X písm. x) |
xxxxxxxxxxxxx |
Xxxx, x&xxxx;xxx xx xxxxxxxxxxxx xxxxxxx xxxxxx xxxxxx jednotky. [Xxxxx: Xxxxxxx podniky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx [xxxx] |
Xxxxxxxxxx: IAS 8 xxxx.&xxxx;28 xxxx.&xxxx;x) bod x), xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;29 xxxx.&xxxx;x) xxx x), zveřejnění: XXX&xxxx;8 xxxx.&xxxx;49 xxxx.&xxxx;x) bod x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, kterými xx xxxxxxx vyplněna. |
||||
ifrs-full |
CreditDerivativeFairValue |
X instant, xxxxx |
xxxxx |
Xxxxxxx derivát, xxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X písm. a) |
documentation |
Reálná hodnota xxxxxxxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx hodnotě [xxxxxx]; Xxxxxxxx [xxxxxx]] |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxx xxxxxxx, xxxxxx xxxxxxx xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxx xxxxxxx, xxxxxx hodnota na xxxxx období |
||||
ifrs-full |
CreditDerivativeNominalAmount |
X instant |
label |
Úvěrový xxxxxxx, xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx úvěrového xxxxxxxx. [Xxxxx: Deriváty [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx hodnota XXXX. Xxxxx xx xxxxx prvek používá x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Kumulované xxxxxx x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx xxxxxx, amortizace x&xxxx;xxxxxxxxxxxx [xxxxxx]; Kumulované xxxxxxxxxxxx [xxxxxx]; Xxxx úprav xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Efekt xxxxxxxxx xxxx aktiv [xxxxxx]; Xxxxx přechodu xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxxxxxx (xxxxxxxxx) peněžních xxxx x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxxxxxxxx jednotky, vstupní xxxxxxxx xxx xxxxxxx [xxxxxx]; Přírůstky (úbytky) xxxxxxxxx změnami účetního xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) způsobené xxxxxxx xxxxxxxx pravidel x&xxxx;xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxxx xxxx předchozích xxxxxxxx období [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Významné xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [member]; Xxxxxxx příslib x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx hodnotě) [xxxxxx]; Nově určená xxxxxxx [member]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx diverzifikace xxxxx [xxxxxx]; Vlastní xxxxx [member]] |
||||
periodStartLabel |
Úvěrový xxxxxxx, xxxxxxxxx xxxxxxx xx xxxxxxx období |
||||
periodEndLabel |
Úvěrový xxxxxxx, xxxxxxxxx xxxxxxx na xxxxx období |
||||
ifrs-full |
CreditExposure |
X instant |
label |
Úvěrová xxxxxxxx |
Xxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;36 xxxx.&xxxx;x), příklad: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;XX24 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;XX25 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxx xxxxxxxxxxx z úvěrového xxxxxx. [Odkaz: Úvěrové xxxxxx [member]] |
||||
commentaryGuidance |
Pro xxxxx xxxxx by xxxx xxx xxxxxxxxx zadána xxxxxx xxxxxxx XBRL. Xxxxx xx tento xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx zápornou xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx a amortizace [xxxxxx]; Xxxxxxxxxx odpisy, xxxxxxxxxx a znehodnocení [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx úprav xxxxxxxx xxxxxx xxxxxxxxxx podle xxxxxxxxxxx GAAP [xxxxxx]; Xxxxx xxxxxxxxx výše xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Vyloučení xxxxxxxxxxxxxxxx částek [xxxxxx]; Xxxxxxxx prognóza xxxxxxxxx (xxxxxxxxx) peněžních xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx a opravami xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx účetních xxxxxx [member]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [member]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Významné položky xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [member]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx požitků (x&xxxx;xxxxxxxx xxxxxxx) [member]; Xxxx určená xxxxxxx [xxxxxx]; Xxxxx zajistitele xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [member]; Xxxxxx xxxxxxxxxxxxx rizik [xxxxxx]; Vlastní akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxx xxxxxxxxxxxx finančních xxxxxxxx [axis] |
Zveřejnění: IFRS 7 xxxx.&xxxx;35X, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxx znehodnocení xxxxxxxxxx xxxxxxxx [member] |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx všechny xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx. Xxxxxxxx xxxxxxx xx xxxxxxx xxxxxxxxxxx, pokud xxxxxxx xxxxx xx více xxxxxxxx, xxxxx xxxx xxxxxxxxxx xxxxx xx xxxxxxxxxx budoucí peněžní xxxx xxxxxxx x&xxxx;xxxxx xxxxxxxxx nástrojem. Xxxxx xxxx představuje xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxXxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxx vztahujících se x&xxxx;xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xx k úvěrům [Xxxxx: Xxxxxx x&xxxx;xxxxxxxx a provizí] |
||||
ifrs-full |
CreditRiskMember |
member |
label |
Úvěrové xxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;124, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;125, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;127, příklad: IFRS 7 xxxx.&xxxx;32 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx, xx jedna xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxx xxxxxx xxxxx xxxxxx xxxxxxxxxx xxxxxxxxx xxxxx závazku. [Xxxxx: Finanční xxxxxxxx, xxxxx [member]] |
||||
ifrs-full |
CreditSpreadMeasurementInputMember |
member |
label |
Úvěrová marže, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx úvěrovou marži, xxxxx xx xxxxxxx xxxx xxxxxxx xxxxxxxx xxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxXxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxXxxxxxXxxxxxxxXxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Kumulativní xxxxx reálné hodnoty xxxxxxxx xx xxxxxx x&xxxx;xxxxxx výsledku v případě xxxxxxx investičního xxxxxxxxxx xxxxxxx xxxx xxxxxxxxx xxxxx xxxxxxxxxxx odlišnými xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;40 xxxx.&xxxx;75 xxxx.&xxxx;x) xxx iv) |
documentation |
Kumulativní xxxxx xxxxxx xxxxxxx xxxxxxxx xx výkazu x&xxxx;xxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxx investičního nemovitého xxxxxxx xx skupiny xxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xx xxxxxxx aktiv, ve xxxxx se xxxxxxx xxxxx oceňování xxxxxxx xxxxxxxx. [Odkaz: Model xxxxxxxxx xxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxxx xxxxxx x&xxxx;xxxx xxxxxxxxx použití [xxxx] |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;106 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, xxxxxxx xx xxxxxxx vyplněna. |
||||
ifrs-full |
CumulativeGainLossOnDisposalOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxx (xxxxxx) při xxxxxxxx xxxxxxxx do xxxxxxxxxxxx xxxxxxxx označených xx xxxxxxx reálnou xxxxxxxx vykázanou do xxxxxxxxx úplného xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;11X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxx (xxxxxx) xxx xxxxxxxx xxxxxxxx xx kapitálových xxxxxxxx, xxxxx xxxxxx xxxxxxxx označila xx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx výsledku. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxXxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxXxxxXxxxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxx (xxxxxx) xxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx výsledku xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxx finančních xxxxx x&xxxx;xxxxxxxxx nástrojů xxxxxxxxxxx xxxxxxx hodnotou xxxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxx oceňovaných xxxxxxx xxxxxxxx xxxxxxxxx xx zisku nebo xxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;82 xxxx.&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxx (xxxxxx) xxxxx vykázané xx xxxxxxxxx úplného xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxxx aktiv x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxxxx reálnou xxxxxxxx vykázanou do xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx; Xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx xxxx xxxxxx; Xxxxxxx úplný xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxXxxxxxxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxxx kumulované xxxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;137 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx být xxxxxxxxx xxxxxx kladná xxxxxxx XXXX. Pokud xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx členy, xxxx xxxxx xxxxx xxxxx xxxxxxxx hodnotu XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Kumulované xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx výše aktiv [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxxxxxx (odchozích) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx ocenění [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx veličina pro xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxx xxxxxxxx xxxxxxxx [member]; Xxxxxxx (snížení) xxxxxxxxx xxxxxxx účetních xxxxxxxx x&xxxx;xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (úbytek) způsobený xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx dobrovolnými xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx položky xxxxxxxxxxxx [xxxxxx]; Xxxxxx plánu [xxxxxx]; Xxxxxxx příslib x&xxxx;xxxxxxxxxxxx požitků (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Nově xxxxxx xxxxxxx [member]; Xxxxx xxxxxxxxxxx na xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [member]; Účinek xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxxXxxxxXxXxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx nevykázaný xxxxx xx ztrátách přidružených xxxxxxx |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx částka xxxxxxxxxxxx xxxxxx xx ztrátách xxxxxxxxxxxx xxxxxxx, pokud xxxxxx jednotka xxxxxxxx xxxxxxx svůj xxxxx xx ztrátách xxx xxxxxxxxx ekvivalenční xxxxxx. [Xxxxx: Xxxxxxxxxx podniky [xxxxxx]; Xxxxxxxxxx podíl xx xxxxxxxx přidružených xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxxXxxxxXxXxxxxxXxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx xx xxxxxxxx xxxxxxxxxx podniků |
Zveřejnění: IFRS 12 xxxx.&xxxx;22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxx xx xxxxxxxx xxxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxx uznávat xxxx xxxxx xx xxxxxxxx xxx xxxxxxxxx ekvivalenční xxxxxx. [Odkaz: Xxxxxxxx xxxxxxx [member]; Nevykázaný xxxxx xx xxxxxxxx xxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxxXxxxxXxXxxxxxXxXxxxxXxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxxxXxxxxxxxxxxxxXxXxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx podíl xx xxxxxxxx společných podniků, xxxxxxx xx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 11 xxxx. X4 |
xxxxxxxxxxxxx |
Xxxxxxxxxx nevykázaný xxxxx xxxxxx jednotky xx xxxxxxxx společných xxxxxxx, xxx který xxx xxxxxxxx xxxxxxx od xxxxxxx konsolidace k ekvivalenční xxxxxx. [Odkaz: Xxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxx xxxxx xx xxxxxxxx xxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxXxxxxxxxxxxXxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxx, x&xxxx;xxx jsou xxxxxxx xxxxxxxxx [xxxx] |
Xxxxxxxxxx: IAS 21 xxxx.&xxxx;57 písm. a) |
documentation |
Osa xxxxxxx definuje xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, kterými xx xxxxxxx vyplněna. |
||||
ifrs-full |
CurrencyInWhichSupplementaryInformationIsDisplayedMember |
member |
label |
Měna, x&xxxx;xxx xxxx xxxxxxx doplňkové xxxxxxxxx [member] |
Zveřejnění: XXX 21 xxxx.&xxxx;57 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxx xxxxxxxxx x&xxxx;xxxx xxxxxxx od xxxxxxx xxxx xxxxxx xxxxxxxx xxxx xxxx xxxxxxxxxx jednotky. |
||||
ifrs-full |
CurrencyRiskMember |
member |
label |
Měnové xxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;124, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 125, xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;127, xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;128 xxxx.&xxxx;x) xxx xx), zveřejnění: XXXX&xxxx;7 – Xxxxxxxx xxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxx xxxxxxx xxxxxx xxxxxxxxxxx xxxxxx, xx xxxxxx xxxxxxx xxxx xxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxxx xx xxxxx xxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxx kurzů. [Xxxxx: Xxxxxxxx nástroje, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx o měnovém swapu [xxxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx x&xxxx;xxxxxxx xxxxx. [Xxxxx: Xxxxxxx o swapu [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxXxxxxxxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxxx příštích xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 55, xxxxxxx xxxxx: XXX&xxxx;1 odst. 78 |
documentation |
Částka xxxxxxxxxxxx výdajů xxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx včetně xxxxxxxxxxxx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx xxxxxxxx xxxxxx; xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx a krátkodobé výnosy xxxxxxxx xxxxxx xxxxxx xxxxxx xxxxxxxxxxxx smluvních xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxXxxxxxxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxx období xxxxxx xxxxxxxxxxxx smluvních xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxxxxXxxXxxxxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 55 |
documentation |
Částka xxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx závazků. [Xxxxx: Xxxxxx xxxxxxxx xxxxxx; Ostatní xxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxxXxxxxxxxxXxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx období xxxxxx xxxxxxxxxxxx smluvních xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;55, obvyklá praxe: XXX&xxxx;1 odst. 78 |
documentation |
Částka xxxxxxxxxxxx xxxxxx příštích období xxxxxx krátkodobých xxxxxxxxx xxxxx. [Odkaz: Xxxxxx xxxxxxxx xxxxxx včetně xxxxxxxxx xxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx výnosy xxxxxxxx období celkem xxxxxx krátkodobých xxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxxXxxxxxxxxXxxxxxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx včetně xxxxxxxxxxxx xxxxxxxxx aktiv [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxxXxxxxXxxxXxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx výnosy příštích xxxxxx x&xxxx;xxxxxxxx krátkodobých xxxxxxxxx aktiv |
Obvyklá praxe: XXX 1 xxxx.&xxxx;55, xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx výnosů xxxxxxxx xxxxxx s výjimkou xxxxxxxxxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxxxx příštích xxxxxx x&xxxx;xxxxxxxx smluvních xxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Krátkodobé xxxxxxxx xxxxxx, xxxxxxxxxxxxx xxxxxxxxxx xxxxxxx závazky k závazkům xxxxxx splněným xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;55, obvyklá xxxxx: XXX&xxxx;1 odst. 78 |
documentation |
Částka obdržených xxxxxxxxxxxx záloh xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxx splněným xxxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx, xxxxxxxxxxxxx smluvní xxxxxxx x&xxxx;xxxxxxxx plnění xxxxxxxx jednorázově] |
||||
ifrs-full |
CurrentAdvancesToSuppliers |
X instant, xxxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxx xxxxx vyplacených xxxxxxxxxxx xxxx xxxxxxxxx xxxxx xxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx zemědělských produktů |
Obvyklá xxxxx: IAS 2 odst. 37 |
documentation |
Klasifikace xxxxxxxxxx xxxxx představujících xxxxxxx xxxxxxxxxx produktů x&xxxx;xxxxxxxxxxxx xxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx; Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxxXxxXxxxxxxxXxXxxxxXxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Splatná x&xxxx;xxxxxxxx xxx vztahující xx k položkám xxxxxxxxx xxxxx xx xxxx xxxx xx xxxxxxxx xxxxxxxxx xxxxxxxx. |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxx a odložená daň xxxxxxxxxx xx x&xxxx;xxxxxxxxxx xxxxxxxx, které xx xxxxxxx na vrub xxxx xx xxxxxxxx xxxxxxxxx xxxxxxxx, xxxxxxxxx: x) úprava počátečního xxxxxxxx nerozděleného zisku, xxxxx xx xxxxxxxxx xxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxxx aplikované xxxxxxxxxxxxxx, xxxx xxxxxx chyby x&xxxx;x) částky xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxx vztahující xx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx xx vrub nebo xx xxxxxxxx xxxxxxxxx xxxxxxxx; Nerozdělené zisky; Xxxxxxxx xxxxxxxx, třída [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxxx xxxxxxx a odložená xxx xxxxxxxxxx xx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx xx xxxx xxxx xx prospěch xxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxxXxxXxxxxxxxXxXxxxxXxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx a odložená xxx xxxxxxxxxx xx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx ve xxxxxxxx xxxx na xxxx xxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;66, xxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;X10 xxxx.&xxxx;x), xxxxxxxxxx: IFRS 12 xxxx. B12 písm. x) xxx i) |
documentation |
Částka xxxxx, a) jejichž xxxxxxxxx účetní xxxxxxxx xxxxxxx xxxx hodlá xxxxxx xxxx spotřebovat x&xxxx;xxxxxxx xxxxx xxxxxxxxxx xxxxxxxxxx xxxxx; b) xxxxx xxxx xxxxxxxx x&xxxx;xxxxxxxxxxx; x) jejichž xxxxxxxxx očekává xxxxx xxxxxxxx měsíců xx xxxxxxxx xxxxxxxx xxxxxx; xxxx x) xxxxx xxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxx xxxx peněžní xxxxxxxxxxx (xxxxx xxxxxxxx xx standardu IAS 7), xxxxx xxxx xxxxxxx xxxxx xxxxxx nebo xxxx použití xx xxxxxx xxxxxxx xx xxxx xxxxxxx dvanácti xxxxxx xx skončení xxxxxxxx období. [Xxxxx: Xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Krátkodobá xxxxxx (závazky) |
Obvyklá praxe: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých xxxxx xxxxxxxxx o krátkodobé xxxxxxx. |
||||
xxxXxxxx |
Xxxxx xxxxxxxxxx xxxxxx (xxxxxxx) |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxXxxxXxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxXxXxxxXxxXxxxxxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx aktiva x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx skupin xxxxxxxxxxxxxxx xxxx držené x&xxxx;xxxxxxx xxxx xxxxxx x&xxxx;xxxxxxxxx vlastníkům |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;66 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx skupin xxxxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx xxxx xxxxxx x&xxxx;xxxxxxxxx vlastníkům. [Xxxxx: Xxxxxxxxxx xxxxxx; Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx k prodeji [xxxxxx]; Xxxxxxxxxx aktiva nebo xxxxxxxxxx skupiny xxxxxxxxxxxxx xxxx xxxxxx k prodeji; Xxxxxxxxxx aktiva nebo xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx aktiva xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx skupin xxxxxxxxxxxxxxx xxxx držené x&xxxx;xxxxxxx xxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2022: Xxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx aktiv xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] Xxxxxx od 1.&xxxx;1.&xxxx;2022: Xxxxxx vykázaná x&xxxx;xxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx aktiv xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Krátkodobá xxxxxx; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx aktiva |
Zveřejnění: XXX 1 xxxx.&xxxx;54 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých xxxxxxxxxxxx xxxxx. [Odkaz: Xxxxxxxxxx aktiva] |
||||
ifrs-full |
CurrentBiologicalAssetsMember |
member |
label |
Krátkodobá biologická xxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;41 xxxx.&xxxx;50 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx krátkodobá biologická xxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxxxxXxxXxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxXxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Vydané krátkodobé xxxxxxxxx x&xxxx;xxxxxxxxxx část xxxxxxxx dlouhodobých xxxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxx xxxxxxxxxxxx dluhopisů. [Odkaz: Xxxxxx dluhopisy] |
||||
ifrs-full |
CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings |
X instant, credit |
label |
Krátkodobé xxxxxxxx a krátkodobá xxxx xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxxxx a krátkodobá xxxx xxxxxxxxxxxx xxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxXxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxx dlouhodobých xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxXxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx výpůjčky a krátkodobá xxxx dlouhodobých výpůjček, xxxxx xxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx krátkodobé xxxxxxxx xxxxx papíry x&xxxx;xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx papírů |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxxxxxx obchodních xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx cenných papírů. [Xxxxx: Xxxxxx xxxxxxxx xxxxx papíry] |
||||
ifrs-full |
CurrentContractAssets |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;105 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Krátkodobé xxxxxxx xxxxxxx |
Xxxxxxxxxx: IFRS 15 xxxx.&xxxx;105 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx smluvních xxxxxxx. [Xxxxx: Smluvní xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxxx závazky celkem |
||||
ifrs-full |
CurrentContractLiabilitiesAbstract |
label |
Krátkodobé xxxxxxx xxxxxxx [abstract] |
||
ifrs-full |
CurrentContractLiabilitiesForPerformanceObligationsSatisfiedOverTime |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx smluvní závazky x&xxxx;xxxxxxxx x&xxxx;xxxxxx plněným xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;55, xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx smluvních xxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx x&xxxx;xxxxxxxx k plnění xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxx |
Xxxxxxx xxxxx: XXX&xxxx;2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxx, xxxxxxxxxxxx xxxx. [Xxxxx: Zásoby] |
||||
ifrs-full |
CurrentDebtInstrumentsIssued |
X instant, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxx dluhové xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxx xxxxxxx nástroje] |
||||
ifrs-full |
CurrentDeferredIncomeIncludingCurrentContractLiabilities |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx xxxxxx krátkodobých smluvních xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;55, xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx výnosů xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx příštích xxxxxx xxxxxx xxxxxxxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx období xxxxxx xxxxxx krátkodobých xxxxxxxxx závazků |
||||
ifrs-full |
CurrentDeferredIncomeIncludingCurrentContractLiabilitiesAbstract |
label |
Krátkodobé výnosy xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxxxXxxxxXxxxXxxxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx období s výjimkou xxxxxxxxxxxx xxxxxxxxx závazků |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;55, obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx příštích období x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxx. [Xxxxx: Výnosy xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxx xx zákazníků |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxx xx xxxxxxxxx. [Odkaz: Xxxxxx xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxxxx finančních xxxxx. [Odkaz: Xxxxxxxxxx xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Krátkodobé xxxxxxxxxx xxxxxxxx závazky |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxxxx finančních xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx závazky] |
||||
ifrs-full |
CurrentDividendPayables |
X instant, credit |
label |
Krátkodobé xxxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx z dividend. [Odkaz: Xxxxxxx z dividend] |
||||
ifrs-full |
CurrentEstimateOfFutureCashOutflowsToBePaidToFulfilObligationMeasurementInputMember |
member |
label |
Současný xxxxx xxxxxxxxx peněžních odtoků, xxx xxxx xxx xxxxxxxx xx xxxxxx xxxxxxx xxxxxxx, xxxxxxx xxxxxxxx pro ocenění [xxxxxx] |
Xxxxxxx: IFRS 13 xxxx. X36 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxx budoucích xxxxxxxxx xxxxxx, xxx xxxx xxx xxxxxxxx za xxxxxx splnění xxxxxxx, xxxxx xx xxxxxxx xxxx vstupní xxxxxxxx xxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx ze xxxxxxxxx xxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých xxxxxxx xx xxxxxxxxx xxxx. [Xxxxx: Xxxxxxx ze xxxxxxxxx xxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx leasingu |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx pohledávek x&xxxx;xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx x&xxxx;xxxxxxxxxx leasingu] |
||||
ifrs-full |
CurrentFinancialAssets |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých finančních xxxxx. [Odkaz: Finanční xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxXxXxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx finanční xxxxxx x&xxxx;xxxxxxx hodnotě |
Zveřejnění: XXXX 7 odst. 8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých xxxxxxxxxx xxxxx oceněných xxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Krátkodobá xxxxxxxx xxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 8 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx oceněných reálnou xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx výsledku. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx v reálné xxxxxxx xxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx [abstract] |
||
ifrs-full |
CurrentFinancialAssetsAtFairValueThroughProfitOrLoss |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx finanční aktiva x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx zisku xxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty] |
||||
totalLabel |
Krátkodobá xxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxx xxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxx xxxx ztráty [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxXxxxXxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx v reálné xxxxxxx xxxxxxxx do zisku xxxx xxxxxx, xxxxxxxxxxxxx xxxx určená k obchodování |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;55, xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx reálnou xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx xxxxxxxxxxxxxxx jako určená x&xxxx;xxxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxxxxxxxx xxxx určená x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxxxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx finanční xxxxxx x&xxxx;xxxxxx hodnotě vykázané xx xxxxx xxxx xxxxxx, xxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx aktiv xxxxxxxxx xxxxxxx hodnotou xxxxxxxxx xx zisku xxxx xxxxxx, xxxxx byla xxxxx označena při xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty, xxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxx |
X&xxxx;xxxxxxx, debit |
label |
Krátkodobá xxxxxxxx xxxxxx v reálné xxxxxxx vykázané do xxxxx xxxx xxxxxx, xxxxxxx xxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 písm. a) |
documentation |
Částka krátkodobých xxxxxxxxxx aktiv povinně xxxxxxxxx xxxxxxx hodnotou xxxxxxxxx xx xxxxx xxxx xxxxxx v souladu xx xxxxxxxxxx IFRS 9. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx nebo xxxxxx, povinně xxxxxxx xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxXxXxxxXxXxxxxxxxxxXxxxXxxxxxxxxXxxXxxxxxxxxxxxxXxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Krátkodobá xxxxxxxx xxxxxx v reálné xxxxxxx vykázané xx&xxxx;xxxxx xxxx ztráty, která xxx xxxx xxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx kapitálových xxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx&xxxx;xxxxx xxxx ztráty, xxxxx xxx xxxx xxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx pro xxxxxxxxxxx vlastních kapitálových xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx v reálné xxxxxxx xxxxxxxx xx&xxxx;xxxxx xxxx xxxxxx, xxxxx tak xxxx xxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx pro xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxXxXxxxXxXxxxxxxxxxXxxxXxxxxxxxxXxxXxxxxxxxxxXxXxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx&xxxx;xxxxx nebo ztráty, xxxxx tak byla xxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxx zpětný xxxxx xxxxxxxxx finančních xxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx finančních xxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do zisku xxxx xxxxxx, xxxxx xxx xxxx xxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxx zpětný xxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do zisku nebo xxxxxx, xxxxx xxx xxxx oceněna x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxx xxxxxx xxxxx vlastních finančních xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx realizovatelná xxxxxxxx aktiva |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 odst. 8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxxxxxx finanční xxxxxx; Xxxxxxxxxx xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx finanční xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx ostatního úplného xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx finančních aktiv xxxxxxxxx reálnou hodnotou xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx úplného výsledku] |
||||
ifrs-full |
CurrentFinancialLiabilities |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých xxxxxxxxxx závazků. [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;7 odst. 8 písm. x), xxxxxxxxxx: IFRS 7 xxxx.&xxxx;8&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých finančních xxxxxxx oceněných xxxxxxxx xxxxxxxx. [Xxxxx: Finanční xxxxxxx x&xxxx;xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx finanční xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;8 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx hodnotou xxxxxxxxx xx zisku xxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty] |
||||
totalLabel |
Krátkodobé xxxxxxxx xxxxxxx celkem x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx závazky x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx xxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxXxxxXxxXxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Krátkodobé xxxxxxxx xxxxxxx v reálné xxxxxxx vykázané xx xxxxx nebo ztráty, xxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx zisku xxxx xxxxxx, které splňují xxxxxxxx xxxxxxxxxx závazku xxxxxxxx x&xxxx;xxxxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx zisku nebo xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxxxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty, xxxxxxxx xxx prvotním zaúčtování xxxx následně |
Zveřejnění: XXXX 7 xxxx.&xxxx;8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých finančních xxxxxxx xxxxxxxxx reálnou xxxxxxxx xxxxxxxxx do xxxxx nebo xxxxxx, xxxxx xxxx xxxxx xxxxxxxx při prvotním xxxxxxxxxx xxxx následně. [Xxxxx: Xxxxxxxx závazky x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxx xxxx xxxxxx, označené při xxxxxxxx zaúčtování xxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxxx a nápojů |
Obvyklá praxe: XXX&xxxx;2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx aktuálních xxxxx představujících hodnotu xxxxxxxx x&xxxx;xxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxx |
X&xxxx;xxxxxxx, debit |
label |
Aktuální zásoby xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx hodnotu xxxxxxxxxx xxxxxx. [Odkaz: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx dotace |
Obvyklá xxxxx: XXX&xxxx;1 odst. 55 |
documentation |
Částka xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx xx výkazu x&xxxx;xxxxxxxx pozici xxxx xxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxx [xxxxxx]; Xxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxx xx xxxxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxx xx xxxxxxxxxx. [Xxxxx: Xxxxxxxxx držené xx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxx splatné x&xxxx;xxxxxx období |
Obvyklá praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxx. [Xxxxx: Xxxxxxx úroky] |
||||
ifrs-full |
CurrentInterestReceivable |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx z úroků x&xxxx;xxxxxx xxxxxx. [Odkaz: Xxxxxxxxxx x&xxxx;xxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx [abstract] |
||
ifrs-full |
CurrentInventoriesHeldForSale |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxx |
Xxxxxxx xxxxx: IAS 2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx aktuálních zásob xxxxxxxxxxxxxxx hodnotu xxxxx xxxxxxxx k prodeji v rámci xxxxx xxxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxXxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Aktuální zásoby x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxx zásob x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 odst. 55 |
documentation |
Částka krátkodobých xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx investice xx xxxxxxxxxxxx nástrojů xxxxxxxxxx xx oceněné xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxx do xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxx jednotka xxxxxxxx xx oceněné xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx úplného výsledku. [Xxxxx: Investice do xxxxxxxxxxxx xxxxxxxx xxxxxxxx xx xxxxxxx reálnou xxxxxxxx xxxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx z leasingu |
Zveřejnění: XXXX 16 xxxx.&xxxx;47 xxxx. b) |
documentation |
Částka xxxxxxxxxxxx xxxxxxx z leasingu. [Odkaz: Xxxxxxx z leasingu] |
||||
ifrs-full |
CurrentLiabilities |
X instant, credit |
label |
Krátkodobé xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;69, xxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;X10 xxxx.&xxxx;x), xxxxxxxxxx: IFRS 12 xxxx.&xxxx;X12 písm. b) bod iii) |
documentation |
Datum xxxxx platnosti 1.&xxxx;1.&xxxx;2023: Xxxxxx xxxxxxx, xxxxx: x) se podle xxxxxxxxxxx xxxxxx jednotky xxxxxxxxxx xxxxx jejího xxxxxxxxx xxxxxxxxxx xxxxx; x) xxxxxx jednotka xxxx primárně x&xxxx;xxxxxxxxxxx; x) mají být xxxxxxxxxx během xxxxxxxx xxxxxx xx xxxxxxxx xxxxxxxx období; nebo x) x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxx xxxxxxxx nemá xxxxxxxxxxx xxxxx odložit xxxxxxxxxx na xxxx xxxxxxx dvanácti xxxxxx xx xxxxxxxx xxxxxxxx xxxxxx. Xxxxxx xx 1.&xxxx;1.&xxxx;2023: Xxxxxx xxxxxxx, které: x) xx xxxxx xxxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx během xxxxxx xxxxxxxxx xxxxxxxxxx xxxxx; x) xxxxxx jednotka xxxx xxxxxxxx k obchodování; x) xxxx xxx xxxxxxxxxx xxxxx xxxxxxxx xxxxxx xx skončení xxxxxxxx xxxxxx; xxxx x) u nichž účetní xxxxxxxx nemá xx xxxxx xxxxxxxx xxxxxx xxxxx odložit xxxxxxxxxx x&xxxx;xxxxxxx dvanáct xxxxxx xx xxxxxxxx xxxxxxxx xxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx |
||||
xxxxxxxXxxxx |
Xxxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx závazky x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;69 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxx k prodeji. [Odkaz: Xxxxxxxxxx závazky; Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx [xxxxxx]; Xxxxxxx zahrnuté xx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxx k prodeji] |
||||
totalLabel |
Krátkodobé xxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxx ve xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxx k prodeji |
||||
ifrs-full |
CurrentLiabilitiesRecognisedAsOfAcquisitionDate |
(X) xxxxxxx, credit |
label |
Krátkodobé xxxxxxx xxxxxxxx x&xxxx;xxxx akvizice |
Obvyklá xxxxx: XXXX&xxxx;3 odst. B64 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2022: Částka xxxxxxxx k datu xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxxxx [xxxxxx]] Xxxxxx xx 1. 1. 2022: Xxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx; Xxxxxxxxx xxxxxxxxx [member]] |
||||
negatedLabel |
Krátkodobé xxxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx úvěry a pohledávky |
Zveřejnění: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých xxxxx x&xxxx;xxxxxxxxxx. [Xxxxx: Xxxxx a pohledávky] |
||||
ifrs-full |
CurrentLoansReceivedAndCurrentPortionOfNoncurrentLoansReceived |
X instant, credit |
label |
Přijaté xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxx xxxx přijatých xxxxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx přijatých xxxxxxxxxxxx xxxxx a krátkodobá část xxxxxxxxx dlouhodobých xxxxx. [Xxxxx: Přijaté xxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxXxxxxxxxXxXxXxxxxxxxXxXxxxxxxxxxXxxxxxxXxXxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx materiálů x&xxxx;xxxxxxxxx dodávek určených xx xxxxxxxx xx xxxxxxxx xxxxxxx xxxx xxx xxxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx a obdobných xxxxxxx xxxxxxxx ke xxxxxxxx ve xxxxxxxx xxxxxxx xxxx při xxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx [xxxxxx] |
Xxxxxxx: IFRS 7 xxxx.&xxxx;35X, obvyklá praxe: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;37, xxxxxxx: XXXX 7 odst. IG20D |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxx xxxxxx pásmo. |
||||
ifrs-full |
CurrentNaturalGas |
X instant, debit |
label |
Aktuální xxxxxx xxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx xx xxxxxxxxxxx plynné xxxxx xxxxxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxxxXxxXxxxxXxXxxxxxxxXxXxxxxxXxXxxxXxXxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx nepeněžní aktiva xxxxxxxxxx xxxx kolaterál, x&xxxx;xxxxx xx přejímající xx xxxxxxx xxxx xx xxxxxxxxx xxxxx xxxxxx xxxx znovu xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXX&xxxx;39 xxxx.&xxxx;37&xxxx;xxxx.&xxxx;x), xxxxxxxxxx: IFRS 9 xxxx.&xxxx;3.2.23 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxxx aktiv xxxxxxxxxxxx xxxxxxxxxxxxx jako xxxxxxxxx (xxxx xxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxxx), x&xxxx;xxxxx má xxxxxxxxxxx xx xxxxxxx xxxx xx xxxxxxxxx xxxxx xxxxxx nebo xxxxx xxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxxxxXxxxxxXxxXxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxXxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxx směnky x&xxxx;xxxxxx úpisy x&xxxx;xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxxxxxx směnek x&xxxx;xxxxxxxx úpisů x&xxxx;xxxxxxxxxx xxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxx. [Odkaz: Xxxxxx xxxxxx a dlužní xxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Aktuální xxxxxx xxx |
Xxxxxxx xxxxx: IAS 2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxxxx zásob xxxxxxxxxxxxxxx hodnotu zásob xxx. [Odkaz: Zásoby] |
||||
ifrs-full |
CurrentPackagingAndStorageMaterials |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxxxx xxxxx představujících xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxXxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Krátkodobé xxxxxxx x&xxxx;xxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 78 |
documentation |
Částka xxxxxxxxxxxx xxxxxxx z nákupu xxxxxxx. [Odkaz: Xxxxxxx x&xxxx;xxxxxx energie] |
||||
ifrs-full |
CurrentPayablesForPurchaseOfNoncurrentAssets |
X instant, credit |
label |
Krátkodobé xxxxxxx z nákupu xxxxxxxxxxxx xxxxx |
Xxxxxxx praxe: IAS 1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxXxxxxxXxxxxxxxXxxXxxxxXxxxxXxxxXxxxxxXxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xx sociálního xxxxxxxxxxx a daní s výjimkou xxxx z příjmů |
Obvyklá praxe: XXX&xxxx;1 odst. 78 |
documentation |
Částka xxxxxxxxxxxx xxxxxxx xx xxxxxxxxxx xxxxxxxxxxx x&xxxx;xxxx x&xxxx;xxxxxxxx xxxx x&xxxx;xxxxxx. [Xxxxx: Xxxxxxx ze xxxxxxxxxx xxxxxxxxxxx x&xxxx;xxxx s výjimkou xxxx x&xxxx;xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxXxxxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Aktuální xxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxxxx zásob xxxxxxxxxxxxxxx hodnotu xxxxxxx x&xxxx;xxxx x&xxxx;xxxxxxx plynu. [Xxxxx: Xxxxxxxx xxxxxx xxxx; Xxxxxxxx zásoby xxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxXxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxx dlouhodobých výpůjček |
Obvyklá xxxxx: IAS 1 odst. 55 |
documentation |
Krátkodobá xxxx xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx příštích období |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxx krátkodobé xxxxxxx xxx výdaje xxxxxxxxxxx xxxx xxxxxxx, xx kterém xxxx xxxxxxxxxx xxxxxxxxxx prospěch. |
||||
ifrs-full |
CurrentPrepayments |
X instant, xxxxx |
xxxxx |
Xxxxxxx platby xxxxxx |
Xxxxxxx: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxx předem. [Odkaz: Xxxxxx xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxx xxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxXxxxxxxXxxxxxxXxxxxxXxxxxxxxxXxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxx předem x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxx smluvních xxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55, xxxxxxx xxxxx: XXX&xxxx;1 odst. 78 |
documentation |
Částka xxxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx výnosů příštích xxxxxx včetně krátkodobých xxxxxxxxx xxxxx. [Xxxxx: Xxxxxx předem; Xxxxxx xxxxxxxx období xxxxxx xxxxxxxxx aktiv] |
||||
totalLabel |
Splatné xxxxxx xxxxxx a krátkodobé výnosy xxxxxxxx xxxxxx celkem xxxxxx krátkodobých xxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxXxxxxxxXxxxxxxXxxxxxXxxxxxxxxXxxxxxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx včetně krátkodobých xxxxxxxxx aktiv [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxXxxxxxxXxxxxxxXxxxxxXxxxxXxxxXxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;55, xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx splatných plateb xxxxxx a krátkodobých výnosů xxxxxxxx xxxxxx s výjimkou xxxxxxxxxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxxxx xxxxxx; Xxxxxx příštích xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxx xxxxxx a krátkodobé xxxxxx xxxxxxxx období xxxxxx s výjimkou xxxxxxxxxxxx xxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxXxxxxxxXxxxxxxXxxxxxXxxxxXxxxXxxxxxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx s výjimkou xxxxxxxxxxxx smluvních xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxXxxxxXxxxxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Splatné xxxxxx xxxxxx x&xxxx;xxxxxxx krátkodobá xxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx xxxxxx a ostatních krátkodobých xxxxx. [Xxxxx: Ostatní xxxxxxxxxx xxxxxx; Splatné xxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxx. [Odkaz: Xxxxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 1 odst. 54 písm. l) |
documentation |
Částka xxxxxxxxxxxx xxxxxx xxxxxx xxxxxx na xxxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxxx celkem |
||||
ifrs-full |
CurrentProvisionsAbstract |
label |
Krátkodobé rezervy [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxXxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xx xxxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých xxxxxx xx xxxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xx xxxxxxxxxxxxx požitky] |
||||
ifrs-full |
CurrentRawMaterialsAndCurrentProductionSupplies |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxx |
Xxxxxxx xxxxx: IAS 2 odst. 37 |
documentation |
Klasifikace xxxxxxxxxx zásob xxxxxxxxxxxxxxx xxxxxxx aktuálních xxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxx. [Xxxxx: Aktuální xxxxxxx zásoby; Xxxxxxxx xxxxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxx xxxxxx xxxxxxx a aktuální výrobní xxxxxx celkem |
||||
ifrs-full |
CurrentRawMaterialsAndCurrentProductionSuppliesAbstract |
label |
Aktuální zásoby xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxx [abstract] |
||
ifrs-full |
CurrentReceivablesDueFromAssociates |
X instant, debit |
label |
Krátkodobé xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;78 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx pohledávek x&xxxx;xxxxxxxxxxxx xxxxxxx. [Odkaz: Přidružené xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxXxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx u společných xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;78 xxxx. b) |
documentation |
Částka xxxxxxxxxxxx xxxxxxxxxx u společných xxxxxxx. [Xxxxx: Společné xxxxxxx [member]] |
||||
ifrs-full |
CurrentReceivablesFromContractsWithCustomers |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xx xxxxx xx zákazníky |
Zveřejnění: XXXX&xxxx;15 xxxx.&xxxx;105 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx pohledávek xx xxxxx xx xxxxxxxxx. [Xxxxx: Pohledávky xx xxxxx xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxxXxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Krátkodobé xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxxXxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx nemovitostí |
Obvyklá praxe: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx z prodeje nemovitostí. [Xxxxx: Pohledávky x&xxxx;xxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxXxxxXxxxxxXxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxx x&xxxx;xxxxxxxx daně x&xxxx;xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých xxxxxxxxxx x&xxxx;xxxx s výjimkou xxxx x&xxxx;xxxxxx. [Xxxxx: Xxxxxxxxxx x&xxxx;xxxx x&xxxx;xxxxxxxx xxxx x&xxxx;xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxxXxxxxxxXxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx čistá xxxxxx x&xxxx;xxxxxxxxxxxx požitků |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx xxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxxxxxxxXxxxxxxXxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx čisté xxxxxxx x&xxxx;xxxxxxxxxxxx požitků |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Krátkodobé rezervy xx xxxxxxx |
Xxxxxxx: XXX&xxxx;37 xxxx. –, xxxxxxx: 4 Pravidla pro xxxxxxx, příklad: IAS 37 xxxx.&xxxx;87 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx xx xxxxxxx. [Odkaz: Xxxxxxx xx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxXxxXxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx omezené peněžní xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx omezených xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxx peněžní xxxxxxxxxx a peněžní xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xx xxxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx xx xxxxxxxxx. [Xxxxx: Xxxxxxx xx zádržného] |
||||
ifrs-full |
CurrentSecuredBankLoansReceivedAndCurrentPortionOfNoncurrentSecuredBankLoansReceived |
X instant, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx zajištěné xxxxxxxx xxxxx a krátkodobá xxxx přijatých xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx úvěrů |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx krátkodobých xxxxxxxxxxx xxxxxxxxxx úvěrů a krátkodobá xxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx úvěrů. [Xxxxx: Xxxxxxx zajištěné xxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx službu x&xxxx;xxxxxx xxxxxx, xxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 19 xxxx.&xxxx;135 písm. b) |
documentation |
Náklady xx xxxxxx xxxxxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxx xxxxxxxxxxx z plánů definovaných xxxxxxx. [Xxxxx: Xxxxxxx xx xxxxxxxxxxxxx požitky xx xxxxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxx definovaných požitků] [Xxxxxxx: Zvýšení čistých xxxxxxx (aktiv) z definovaných xxxxxxx vyplývající x&xxxx;xxxxxxx xx xxxxxx x&xxxx;xxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx (xxxxx) z definovaných xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xx službu v běžném xxxxxx |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;141 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx požitků vyplývající xx xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx období. [Xxxxx: Xxxxx xxxxxxx (xxxxxx) z definovaných požitků] |
||||
ifrs-full |
CurrentTaxAssets |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 54 xxxx. n) |
documentation |
Přeplatek xxxxxxx xxxx xx běžné x&xxxx;xxxxxxxxx období Splatná xxx je částka xxxx ze xxxxx x&xxxx;xxxxxx (k nároku) z titulu xxxxxxxxxxxx xxxxx (xxxxxx xxxxxx) xx období. |
||||
ifrs-full |
CurrentTaxAssetsCurrent |
X instant, xxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxxxxx, x&xxxx;xxxxxx xxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;54 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxx v běžném xxxxxx. [Xxxxx: Xxxxxxx xxxxxx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxxxxx, v jiném xxx xxxxxx xxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;54 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxx v jiném xxx xxxxxx xxxxxx. [Odkaz: Xxxxxxx daňové xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx daňový xxxxxx (xxxxx) |
Xxxxxxx: IAS 12 xxxx.&xxxx;80 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx daní xx xxxxx k úhradě (x&xxxx;xxxxxx) x&xxxx;xxxxxx xxxxxxxxxxxx xxxxx (daňové ztráty) xx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxXxxxxxXxxXxxxxxxxxxxXxxXxxxxxxXxxXxXxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxx (xxxxx) x&xxxx;xxxxxx xxxxxxx xxxx xx předchozí xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;12 xxxx.&xxxx;80 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxx xxxx za xxxxxxxxx xxxxxx. [Odkaz: Splatný xxxxxx xxxxxx (výnos); Xxxxxx xxxxxxx xxxx xx předchozí xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxx náklad (výnos) x&xxxx;xxxxxx splatné xxxx xx xxxxxxxxx xxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxXxxxxxXxxXxxxxxxxxxxXxxXxxxxxxXxxXxXxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx daňový xxxxxx (xxxxx) a úpravy splatné xxxx za xxxxxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;54 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxxxx xxxx xx běžné x&xxxx;xxxxxxxxx xxxxxx. Splatná xxx je částka xxxx xx zisku x&xxxx;xxxxxx (x&xxxx;xxxxxx) x&xxxx;xxxxxx xxxxxxxxxxxx xxxxx (xxxxxx xxxxxx) za období. |
||||
ifrs-full |
CurrentTaxLiabilitiesCurrent |
X instant, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxx, xxxxx období |
Zveřejnění: XXX 1 xxxx.&xxxx;54 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx splatných xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Splatné xxxxxx xxxxxxx, jiné xxx xxxxx xxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;54 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx splatných xxxxxxxx xxxxxxx x&xxxx;xxxxx než xxxxxx xxxxxx. [Odkaz: Xxxxxxx daňové závazky] |
||||
ifrs-full |
CurrentTaxRelatingToItemsChargedOrCreditedDirectlyToEquity |
X duration, xxxxx |
xxxxx |
Xxxxxxx daň xxxxxxxxxx xx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx na xxxx xxxx xx xxxxxxxx xxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 12 xxxx.&xxxx;81 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxx xxxxxxxxxx xx k příslušným xxxxxxxx, xxxxx xx xxxxxxx xx vrub xxxx xx xxxxxxxx xxxxxxxxx xxxxxxxx, například: x) xxxxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx zisku, která xx xxxxxxxxx buď xxxxx v účetních xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx, xxxx xxxxxx xxxxx x&xxxx;x) xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxxxxxxx složky xxxxxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxxx zisky; Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxxxx |
Xxxxxxx: IAS 1 odst. 68, xxxxxxx: XXX 1 xxxx.&xxxx;78 písm. b) |
documentation |
Částka xxxxxxxxxxxx obchodních xxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxXxxxxXxxxxxxxXxxXxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx nezajištěné xxxxxxxx úvěry a krátkodobá xxxx přijatých dlouhodobých xxxxxxxxxxxxx xxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx krátkodobých xxxxxxxxxxxxx xxxxxxxxxx xxxxx a krátkodobá xxxx xxxxxxxxx dlouhodobých xxxxxxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Přijaté xxxxxxxxxxx xxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxxxXxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxx x&xxxx;xxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxx x&xxxx;xxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxx. [Odkaz: Xxxxxxx daň x&xxxx;xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxx z přidané xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx pohledávek x&xxxx;xxxx x&xxxx;xxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx x&xxxx;xxxx x&xxxx;xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých xxxxxxx x&xxxx;xxxxxxx. [Odkaz: Závazek x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx spojená xx xxxxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: IAS 38 odst. 119 |
documentation |
Tento xxxx představuje třídu xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxx xx xxxxxxxxx. Xxxxxxx aktiva xxxxx xxxxxxxxx xxxxxxx xxxxxxxxx, xxxxxx xxxxxxxxxx xxxx výroby, xxxxxxx xx xxxxxxxxx a související xxxxxx se xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx xx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxx xx xxxxxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx |
Xxxxxxx xxxxx: IFRS 3 xxxx.&xxxx;X64 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxx akvizice u nehmotných xxxxx spojených se xxxxxxxxx nabytých x&xxxx;xxxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx xxxxxxx se xxxxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxXxXxxxxXxxxxxXxxxxXxXxxxxXxxXXXXXxxxxxxxx |
xxxx-xx-xx |
xxxxx |
Xxxxx, xx xxxxxxx účetní xxxxxxxx xxxxx xxxxx uplatňovat xxxx standard IFRS |
Příklad: XXX 8 xxxx.&xxxx;31 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx, od xxxxxxx xxxxxx xxxxxxxx xxxxx xxxxxxxxxx nový standard XXXX, xxxxx byl xxxxx, xxx xxxxx xxxx účinný. |
||||
ifrs-full |
DateByWhichApplicationOfNewIFRSIsRequired |
yyyy-mm-dd |
label |
Datum, xx xxxxxxx xx xxxxx xxxxx uplatňovat xxxx xxxxxxx IFRS |
Příklad: XXX 8 xxxx.&xxxx;31 písm. x) |
xxxxxxxxxxxxx |
Xxxxx, xx xxxxxxx xx účetní jednotka xxxxxxx začít uplatňovat xxxx standard XXXX, xxxxx byl xxxxx, xxx ještě xxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxx xxxxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx xxxxxxx, x&xxxx;xxxxx xx xxxxxxxxx xxx xxxxxxxxxx. [Odkaz: Podřízené xxxxxxx] |
||||
xxxx-xxxx |
XxxxXxXxxxxxxxxxx2013 |
xxxx-xx-xx |
xxxxx |
Xxxxx akvizice |
Zveřejnění: IFRS 3 xxxx.&xxxx;X64 písm. x) |
xxxxxxxxxxxxx |
Xxxxx, xx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxx xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxXxxxxxxxxxxxxXxxXxxxxXxXxxxxxxxxXxxxxxxxxx2013 |
xxxx-xx-xx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxx xxxxxxx xx xxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;10 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxx, xx xxxxxxx xx xxxxxx xxxxxxx xxxxxxxxx xx zveřejnění. |
||||
ifrs-full |
DateOfEndOfReportingPeriod2013 |
yyyy-mm-dd |
label |
Datum xxxxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;51 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxXxXxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxx |
xxxx-xx-xx |
xxxxx |
Xxxxx konce xxxxxxxx xxxxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;22 písm. b) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxx xxxxxx účetní závěrky xxxxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxXxXxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxx2013 |
xxxx-xx-xx |
xxxxx |
Xxxxx konce xxxxxxxxxxxx xxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;12 odst. 22 písm. b) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxx společného xxxxxxx. |
||||
xxxx-xxxx |
XxxxXxXxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxxx |
xxxx-xx-xx |
xxxxx |
Xxxxx xxxxx účetního xxxxxx xxxxxx závěrky xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;11 písm. a) |
documentation |
Datum konce xxxxxxxx xxxxxx xxxxxx xxxxxxx daného xxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxXxXxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx smluv x&xxxx;xxxxxxxx vázaných xx xxxxx |
Xxxxxxx: IFRS 2 odst. 45 xxxx.&xxxx;x), příklad: IFRS 2 odst. XX23 |
xxxxxxxxxxxxx |
Xxxxx, xxx byly xxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx akcie. [Xxxxx: Xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxXxxxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxx |
xxxx-xx-xx |
xxxxx |
Xxxxx xxxxxxxxxxxxx finančních aktiv x&xxxx;xxxxxx změny obchodního xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;12X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxx xxxxxxxxxx xxxxxx xxx xxxxxx xxxxxxxxxx xxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxXxXxxxxXxxxxxXxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxXxXxxxxxxxXxxxxxxXxxXxxxxxxxxxXxxXxxxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxx |
xxxx-xx-xx |
xxxxx |
Xxxxx, xxx došlo xx&xxxx;xxxxx x&xxxx;xxxxxxxxxx, xx xxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxx, xxx xxxx činnost souvisí xxxxxxxx x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx, xxx xxxxx xx&xxxx;xxxxx v činnostech, xx&xxxx;xxxxxx xxxxxxx mohl xxxxxxxxxx xxxxxxxxxxx, xxx xxxx xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxXxxxxXxxxxxXxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxXxxxxxxXxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxXxxxxxxxxXxxxXXXX9 |
xxxx-xx-xx |
xxxxx |
Xxxxx, xxx xxxxx xx&xxxx;xxxxx x&xxxx;xxxxxxxxxx, xx xxxxxx základě xxx pojistitel xxxxxxxxxx xxxxxxxx xxx použití xxxxxxx výjimky z IFRS 9 |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx, xxx xxxxx ke xxxxx x&xxxx;xxxxxxxxxx, xx xxxxxx základě již xxxxxxxxxx nesplňoval xxxxxxxx xxx použití xxxxxxx xxxxxxx x&xxxx;XXXX 9. |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxxXxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxx, xxxxxx xxxxxxxxxxxx k reálné hodnotě xxxxx xxxxx |
Xxxxxxx: XXX 19 xxxx.&xxxx;142 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxxx nástroje xxxxxxxxxxxxx dluh (xx. xxxxxx vlastní kapitál) xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx. [Odkaz: Aktiva xxxxx, v reálné xxxxxxx; Xxxxx definovaných xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, debit |
label |
Držené xxxxxxx xxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx představujících xxxxxxxxxxx držených účetní xxxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxx xxxxxxx xxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxxXxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxxx nástroje [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxxxxxxxxxXxxxxxXxxxXxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxxxxx zahrnuté do regulatorního xxxxxxxx xxxxxxxxxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;20X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx dluhových xxxxxxxx, které jsou xxxxxxxx xx&xxxx;xxxxxxxxxxxxx kapitálu xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X.XX instant |
label |
Dluhové xxxxxxxx, xxxxxxxxx podíl xxxxxxxxxxxx x&xxxx;xxxxxx hodnotě xxxxx xxxxx |
Xxxxxxx praxe: XXX 19 xxxx.&xxxx;142 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx podíl, xxxxxx xxxxxxxx představující xxxx (xx. xxxxxx xxxxxxx xxxxxxx) xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx aktiv v plánu xxxxxxxxxxxx požitků. [Xxxxx: Xxxxxx plánu, x&xxxx;xxxxxx xxxxxxx; Xxxxx xxxxxxxxxxxx xxxxxxx [member]] [Xxxxxxx: Xxxxxxx xxxxxxxx, xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 55 |
documentation |
Částka xxxxxxxx xxxxxxxx účetní xxxxxxxxx, xxxxx představují xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxx [member] |
Příklad: XXXX&xxxx;13 odst. 94, xxxxxxx: XXXX 13 xxxx. XX60 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxx, xxxxx představují xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxXxXxxxxxxXxxxxxxxxxXxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxx sklizní, xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 41 xxxx.&xxxx;50 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxx produktu xx xxxxxxxxxxxx xxxxx xxxx xxxxxxxxx xxxxxxxxx procesů xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxxxxx xxxxxxx, biologická aktiva |
||||
ifrs-full |
DecreaseIncreaseThroughTaxOnSharebasedPaymentTransactions |
X duration, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxx xxxx z úhrad xxxxxxxx xx xxxxx, xxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX 1 odst. 106 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxxx xxxxxxxxxxx z daně x&xxxx;xxxxxxxxx, x&xxxx;xxxxx xxxxx xxxxxx xxxxxxxx: x) xxxxxx zboží xxxx xxxxxx xx dodavatele xxxxxx xxxxx nebo xxxxxx (včetně xxxxxxxxxxx) x&xxxx;xxxxx xxxxxxx o úhradách xxxxxxxx na akcie; xxxx x) xx xxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx v rámci xxxxxxx x&xxxx;xxxxxxxx vázaných xx akcie v případě, xxx xxxx xxxxx xxxx služby xxxxxx xxxx účetní xxxxxxxx xx skupině. [Xxxxx: Xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx ocenění reálnou xxxxxxxx xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) bod ii) |
documentation |
Částka snížení xxxxxxx xxxxx reálnou xxxxxxxx xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx zohledňující xxxxxxxxx xxxxx alternativní xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx xxxxxxxx vlivem xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx zohledňující přiměřeně xxxxx xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx xxxxxxxxxx nástroje xxxxxx jednotky |
Zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod ii) |
documentation |
Částka xxxxxxx ocenění vlastních xxxxxxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxx xxxxxxxx xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Snížení xxxxxxx xxxxxxx xxxxxxxx xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx přiměřeně možné xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 odst. 93 písm. h) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx ocenění xxxxxxx xxxxxxx xxxxxxxx xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx předpoklady. |
||||
ifrs-full |
DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxAssets |
X duration |
label |
Snížení xxxxxxx xxxxxxx xxxxxxxx xxxxxx xxxxx více xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx zohledňující xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx, vykázané x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, po xxxxxxx, xxxxxx |
Xxxxxxx praxe: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx snížení xxxxxxx xxxxx reálnou xxxxxxxx, xxxxxxxxxx v ostatním xxxxxx xxxxxxxx xx xxxxxxx, xxxxxx xxxxx více xxxxxxxxxxxxxxxxx vstupních xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx předpoklady. [Xxxxx: Xxxxxx xxxxx (náklad)] |
||||
ifrs-full |
DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeAfterTaxEntitysOwnEquityInstruments |
X duration |
label |
Snížení xxxxxxx reálnou xxxxxxxx xxxxxx změny xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx přiměřeně xxxxx xxxxxxxxxxxx předpoklady, xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, xx xxxxxxx, xxxxxxx xxxxxxxxxx nástroje xxxxxx xxxxxxxx |
Xxxxxxx praxe: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx ocenění xxxxxxxxx xxxxxxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxx xxxxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xx zdanění, xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx reálnou xxxxxxxx xxxxxx xxxxx více xxxxxxxxxxxxxxxxx vstupních xxxxxxx xxxxxxxxxxxx přiměřeně xxxxx xxxxxxxxxxxx předpoklady, xxxxxxxx x&xxxx;xxxxxxxx úplném výsledku, xx zdanění, závazky |
Obvyklá xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx snížení xxxxxxx xxxxxxx xxxxxxx xxxxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledku xx xxxxxxx, xxxxxx xxxxx xxxx nepozorovatelných xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx alternativní předpoklady. [Xxxxx: Xxxxxx výnos (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx reálnou xxxxxxxx xxxxxx změny xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx, xxxx xxxxxxxx, xxxxxx |
Xxxxxxx praxe: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod ii) |
documentation |
Částka xxxxxxx ocenění xxxxx xxxxxxx xxxxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xxxx xxxxxxxx, xxxxxx xxxxx xxxx nepozorovatelných xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx možné xxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx možné xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxx v ostatním xxxxxx xxxxxxxx, xxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx účetní xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx snížení xxxxxxx vlastních xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx, vykázaného x&xxxx;xxxxxxxx úplném výsledku xxxx xxxxxxxx, vlivem xxxxx více xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx zohledňující xxxxxxxxx xxxxx alternativní xxxxxxxxxxx. [Xxxxx: Xxxxxx xxxxx (náklad)] |
||||
ifrs-full |
DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxLiabilities |
X duration |
label |
Snížení xxxxxxx xxxxxxx hodnotou vlivem xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx veličin xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, xxxx xxxxxxxx, závazky |
Obvyklá xxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx ocenění xxxxxxx xxxxxxx xxxxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xxxx zdaněním, xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx možné xxxxxxxxxxxx xxxxxxxxxxx. [Odkaz: Xxxxxx výnos (náklad)] |
||||
ifrs-full |
DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxAssets |
X duration |
label |
Snížení xxxxxxx xxxxxxx hodnotou xxxxxx xxxxx více xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx předpoklady, vykázané xx xxxxx xxxx xxxxxx, xx zdanění, xxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. h) bod ii) |
documentation |
Částka xxxxxxx ocenění aktiv xxxxxxx xxxxxxxx, vykázaného xx xxxxx xxxx xxxxxx po xxxxxxx, xxxxxx změny xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxx xxxxx (náklad)] |
||||
ifrs-full |
DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossAfterTaxEntitysOwnEquityInstruments |
X duration |
label |
Snížení xxxxxxx xxxxxxx hodnotou xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx vstupních xxxxxxx xxxxxxxxxxxx xxxxxxxxx možné xxxxxxxxxxxx xxxxxxxxxxx, vykázané xx zisku nebo xxxxxx, xx xxxxxxx, xxxxxxx kapitálové nástroje xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxx xxxxxxxxx kapitálových xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx, xxxxxxxxxx xx xxxxx xxxx xxxxxx xx xxxxxxx, xxxxxx xxxxx více xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx možné alternativní xxxxxxxxxxx. [Xxxxx: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx hodnotou xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx, vykázané do xxxxx nebo xxxxxx, xx xxxxxxx, závazky |
Obvyklá xxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxx závazků xxxxxxx xxxxxxxx, xxxxxxxxxx xx xxxxx nebo ztráty xx zdanění, vlivem xxxxx více xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx. [Odkaz: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxx xxxxx xxxx nepozorovatelných xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxx do xxxxx xxxx xxxxxx, xxxx xxxxxxxx, xxxxxx |
Xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod ii) |
documentation |
Částka snížení xxxxxxx aktiv xxxxxxx xxxxxxxx, xxxxxxxxxx do xxxxx xxxx xxxxxx xxxx zdaněním, xxxxxx xxxxx více xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx alternativní xxxxxxxxxxx. [Odkaz: Daňový xxxxx (náklad)] |
||||
ifrs-full |
DecreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInProfitOrLossBeforeTaxEntitysOwnEquityInstruments |
X duration |
label |
Snížení ocenění xxxxxxx hodnotou vlivem xxxxx více xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx, vykázané xx xxxxx xxxx xxxxxx, xxxx xxxxxxxx, vlastní xxxxxxxxxx xxxxxxxx účetní xxxxxxxx |
Xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx ocenění xxxxxxxxx xxxxxxxxxxxx nástrojů xxxxxx xxxxxxxx xxxxxxx xxxxxxxx, xxxxxxxxxx do zisku xxxx xxxxxx xxxx xxxxxxxx, xxxxxx změny xxxx nepozorovatelných xxxxxxxxx xxxxxxx xxxxxxxxxxxx přiměřeně xxxxx alternativní xxxxxxxxxxx. [Xxxxx: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx vstupních xxxxxxx zohledňující přiměřeně xxxxx alternativní xxxxxxxxxxx, xxxxxxxx do xxxxx xxxx xxxxxx, xxxx xxxxxxxx, xxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx ocenění xxxxxxx xxxxxxx xxxxxxxx, xxxxxxxxxx xx xxxxx xxxx xxxxxx xxxx xxxxxxxx, vlivem xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx alternativní xxxxxxxxxxx. [Xxxxx: Xxxxxx výnos (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxXxXxxxxxxXxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx v běžném xxxxxx, xxxxxxx zůstatky xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx |
Xxxxxxx: XXXX 14 xxxx.&xxxx;33 písm. a) xxx ii) |
documentation |
Snížení debetních xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx vyplývající xx xxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxx období. [Xxxxx: Xxxxxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx vlivem xxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxx xxxxxx, xxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxXxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxx zůstatků x&xxxx;xxxxxx xxxxxx, xxxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx |
Xxxxxxx: IFRS 14 xxxx.&xxxx;33 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxx zůstatků xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx xxxxxxxxxxx ze xxxxxxx xxxxxxxx v běžném xxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci] |
||||
negatedLabel |
Snížení xxxxxx xxxxxxx zůstatků x&xxxx;xxxxxx období, xxxxxxxx xxxxxxxx účtů časového xxxxxxxxx xxx xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxxxXxxxxxxxxxxxxXxxxxxXxXxxxXxxxx |
(X) xxxxxxxx, credit |
label |
Snížení xxxx xx náhradu xxxxxxxxxxxxx xx xxxxxxxxx xxxxxxxx z definovaných požitků, xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;19 xxxx.&xxxx;141&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxx xx xxxxxxx souvisejících xx xxxxxxxxx přísliby x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxx na xxxxxxx xxxxxxxxxxx se xxxxxxxxx xxxxxxxx z definovaných požitků, x&xxxx;xxxxxx xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxx xx xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, vyplývající x&xxxx;xxxxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxxxxxxxxxXxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxxxxxx xxxx xxxxxx k prodeji, xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: IAS 41 xxxx.&xxxx;50 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx biologických xxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxx aktiv xxxx držená x&xxxx;xxxxxxx xxxx xxxxxx zařazení xx xxxxxxxxxx skupiny xxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx [xxxxxx]; Xxxxxxxxxx aktiva] |
||||
negatedLabel |
Snížení xxxxxx xxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx, xxxxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx, xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X67 písm. d) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxx xxxxxxxxxxx x&xxxx;xxxx xxxxxxxxxxx jako držený x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxxx; Xxxxxxxxxx skupiny xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxx vlivem klasifikace xxxx držený x&xxxx;xxxxxxx, xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxxxxxxxxxXxxxxxXxxXxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxxxxxx jako xxxxxx k prodeji, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX 38 xxxx.&xxxx;118 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx vyplývající x&xxxx;xxxxxxxxxxx xxxx držené x&xxxx;xxxxxxx xxxx xxxxxx xxxxxxxx xx vyřazované xxxxxxx xxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx [xxxxxx]; Xxxxxxxx aktiva x&xxxx;xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxx xxxxxxxxxxx jako xxxxxx k prodeji, nehmotná xxxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
(X) duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxxxxxx xxxx držená x&xxxx;xxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IAS 38 xxxx.&xxxx;118 písm. e) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxx xxxxx s výjimkou xxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxx aktiv xxxx xxxxxx x&xxxx;xxxxxxx xxxx xxxxxx zařazení xx vyřazované xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx [member]; Xxxxxxxx aktiva x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx vlivem klasifikace xxxx xxxxxx x&xxxx;xxxxxxx, xxxxxxxx xxxxxx s výjimkou xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxxxxxxxxxXxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx, investiční xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;40 xxxx.&xxxx;76 xxxx.&xxxx;x), zveřejnění: XXX 40 xxxx.&xxxx;79 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxxxx nemovitého xxxxxxx xxxxxxxxxxx x&xxxx;xxxx xxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx nebo jeho xxxxxxxx xx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx k prodeji. [Odkaz: Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx [xxxxxx]; Pozemky, xxxxxx x&xxxx;xxxxxxxx; Xxxxxxxxxx nemovitý xxxxxxx; Xxxxxxxxxx skupiny xxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxx xxxxxxxxxxx jako držený x&xxxx;xxxxxxx, investiční xxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
(X) duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx klasifikace xxxx xxxxxx x&xxxx;xxxxxxx, pozemky, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 16 odst. 73 písm. x) bod ii) |
documentation |
Snížení xxxxxxx, xxxxx a zařízení xxxxxxxxxxx z jejich xxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx xxxx jejich xxxxxxxx xx xxxxxxxxxx skupiny xxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx [xxxxxx]; Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx; Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxx xxxxxxxxxxx xxxx držené x&xxxx;xxxxxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxxxxxXxxxxxxxXxXxxxxxXxxxXxXxxxXxxxxxxxxxxXxxXxxxxxxxxXxxxxxxxxXxxxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxxxxx, xxxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxx o finanční xxxxxx úvěrovému riziku |
Příklad: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X písm. c), xxxxxxx: XXXX 7 xxxx. XX20X |
xxxxxxxxxxxxx |
Xxxxxxx při xxxxxxxxx úvěrových příslibů x&xxxx;xxxxx o finanční xxxxxx xxxxxxxxx xxxxxx, xxxxx xxxxxxx z odúčtování. [Xxxxx: Xxxxxxx expozice xxxxxxxxx xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx vlivem xxxxxxxxxx, xxxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxx o finanční xxxxxx xxxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxxxxxXxxxxxxxxXxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxxxxx, xxxxxxxx aktiva |
Příklad: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X xxxx.&xxxx;x), xxxxxxx: XXXX 7 odst. XX20X |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxx xxxxxxxxxx, xxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxx |
(X) xxxxxxxx, debit |
label |
Snížení vlivem xxxxxxxx, xxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx |
Xxxxxxx: XXXX 14 odst. 33 xxxx.&xxxx;x) bod iii) |
documentation |
Snížení xxxxxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx při xxxxxx regulaci xxxxxxxxxxx x&xxxx;xxxxxxxx. [Odkaz: Kreditní xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxx xxxxxxxx, xxxxxxxx xxxxxxxx účtů xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx vyřazení, xxxxxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx |
Xxxxxxx: XXXX 14 odst. 33 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxxx zůstatky xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxx xxxxxxxx, debetní xxxxxxxx xxxx časového xxxxxxxxx xxx cenové xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxxxxxxx, xxxxxxx xxxxxx |
Xxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;118 písm. c) |
documentation |
Snížení xxxxxxxxx aktiv xxxxxxxxxxx xx xxxxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxx; Ztráta xx xxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxx |
(X) duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxxxxxxx, xxxxxx z peněžních xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxxx od 1. 1. 2023, XXXX 17 odst. 105B |
documentation |
Snížení xxxxx x&xxxx;xxxxxxxxx xxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx smluv x&xxxx;xxxxxxxx xxxxx xx xxxxxxxxxxxx vykázaných x&xxxx;xxxxx xxxxxx. [Odkaz: Pojistné xxxxxxx [xxxxxx]; Xxxxxx x&xxxx;xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxx xxxxxxxxxxxx, xxxxxx z peněžních xxxx x&xxxx;xxxxxxxx pojistné xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxx |
(X) xxxxxxxx, credit |
label |
Snížení xxxxxx xxxxxxxxxxxx, xxxxxxx xxxxxxxx xxxx časového xxxxxxxxx při cenové xxxxxxxx |
Xxxxxxx: XXXX 14 xxxx.&xxxx;33 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxx debetních zůstatků xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx xxxxxxxxxxx xx znehodnocení. [Xxxxx: Xxxxxx ze xxxxxxxxxxxx; Debetní xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxx xxxxxxxxxxxx, xxxxxxx xxxxxxxx účtů časového xxxxxxxxx xxx xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxXxxxxxXxxXxxxxxxx |
(X) duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx ztráty xxxxxxxx xxxxxxxxx podniku, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX 38 odst. 118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx nehmotných xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx xx ztráty ovládání xxxxxxxxx podniku. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxx ztráty ovládání xxxxxxxxx podniku, nehmotná xxxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx ztráty xxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxxx aktiva s výjimkou xxxxxxxxx |
Xxxxxxx praxe: XXX 38 odst. 118 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxx aktiv x&xxxx;xxxxxxxx goodwillu vlivem xxxxxx xxxxxxxx dceřiného xxxxxxx. [Odkaz: Nehmotná xxxxxx x&xxxx;xxxxxxxx goodwillu] |
||||
negatedLabel |
Snížení xxxxxx xxxxxx xxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxXxXxxxxxxXxXxxxxxxxxxXxxxxXxxxxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx vlivem xxxxxx ovládání dceřiného xxxxxxx, xxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;37 xxxx.&xxxx;84 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx xxxxxx vyplývající xx xxxxxx xxxxxxxx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxx rezervy] |
||||
negatedLabel |
Snížení xxxxxx xxxxxx xxxxxxxx dceřiného xxxxxxx, xxxx rezervy |
||||
ifrs-full |
DecreaseThroughLossOfControlOfSubsidiaryPropertyPlantAndEquipment |
(X) xxxxxxxx, credit |
label |
Snížení xxxxxx xxxxxx xxxxxxxx dceřiného xxxxxxx, xxxxxxx, budovy x&xxxx;xxxxxxxx |
Xxxxxxx praxe: XXX 16 xxxx.&xxxx;73 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx ze xxxxxx xxxxxxxx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxx xxxxxx xxxxxxxx dceřiného xxxxxxx, xxxxxxx, budovy x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxxxXxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx, xxxxxxx závazky |
Příklad: XXXX 15 xxxx.&xxxx;118 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx smluvních závazků xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx. [Odkaz: Smluvní xxxxxxx; Xxxxxxx k plnění [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxXxXxxxxxxxxxxxxXxxxxxxxXxxxxxxxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Snížení xxxxxx xxxxxxxxxxx, xx xx xxxxx xx xxxxxx xxxxx nepodmíněným, xxxxxxx xxxxxx |
Xxxxxxx: XXXX 15 xxxx.&xxxx;118 xxxx. d) |
documentation |
Snížení xxxxxxxxx xxxxx vyplývající xx skutečnosti, že xx právo na xxxxxx xxxxx xxxxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxxxxXxxxxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx vlivem xxxxxxx xx závazky xxxxxxxx xx vyřazovaných xxxxxx xxxxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx, xxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 37 xxxx.&xxxx;84 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx rezerv xxxxxxxxxxx x&xxxx;xxxxxxx těchto xxxxxx na xxxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx. [Odkaz: Xxxx rezervy; Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx jako xxxxxx k prodeji [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxx xxxxxxx xx xxxxxxx zahrnuté xx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx, xxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxXxxxxx |
(X) duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxx, xxxxxxxx xxxxxx |
Xxxxxxx: IFRS 7 xxxx.&xxxx;35X, příklad: IFRS 7 xxxx.&xxxx;35X xxxx.&xxxx;x), příklad: XXXX 7 xxxx. XX20X |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxx aktiv xxxxxxxxxxx z odpisu. [Xxxxx: Xxxxxxxx aktiva] |
||||
negatedLabel |
Snížení vlivem xxxxxx, finanční aktiva |
||||
ifrs-full |
DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised |
X instant |
label |
Odčitatelné xxxxxxxxx rozdíly, xxx xxxxx se odložená xxxxxx xxxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx, xxx xxxxx xx odložená xxxxxx xxxxxxxxxx nevykazuje xx xxxxxx o finanční xxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx měla xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx používá x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Odkaz: Xxxxxxxxxx xxxxxx a amortizace [xxxxxx]; Kumulované xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx úprav xxxxxxxx xxxxxx vykázaných xxxxx xxxxxxxxxxx XXXX [member]; Xxxxx xxxxxxxxx xxxx xxxxx [member]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Vyloučení xxxxxxxxxxxxxxxx xxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) peněžních xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx ocenění [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Zvýšení (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx a opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx požadovaných standardy XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [member]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxxxxxx xxxxxxx účetního pravidla [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Aktiva xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx určená hodnota [xxxxxx]; Xxxxx xxxxxxxxxxx xx částce xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx diverzifikace rizik [xxxxxx]; Vlastní xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxXxXxxxxxxxxxxXxxXxxxxXxxxxxXxxxXxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxx xxxxxxxx, x&xxxx;xxxxx se domnělou xxxxxxxxxx cenou xxxxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 1 xxxx.&xxxx;31 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx úhrnné xxxxxxx xxxxxxxxxx xxxx xxxxxxxx xx xxxxxxxxx xxxxxxx, xxxxxxxxxx xxxxxxx nebo xxxxxxxxxxxx xxxxxxx, x&xxxx;xxxxx xx xxxxxxxx xxxxxxxxxx xxxxx rozumí xxxxxx xxxxxxx v první xxxxxx xxxxxxx podle XXXX xxxxxx xxxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxx [member]; Xxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxx xxxxxxx [member]; Xxxxxxxxx xx dceřiných xxxxxxx, společných xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx účetní xxxxxxx; XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxXxXxxxxxxxxxxXxxXxxxxXxxxxxXxxxXxXxxxxxxxXXXXXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxx pořizovací cena xxxxxxxx, u nichž xx xxxxxxxx xxxxxxxxxx xxxxx xxxxxx účetní xxxxxxx xxxxx xxxxxxxxxxx XXXX |
Xxxxxxxxxx: XXXX 1 odst. 31 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxx xxxxxxxxxx ceny xxxxxxxx xx xxxxxxxxx xxxxxxx, xxxxxxxxxx podniků xxxx xxxxxxxxxxxx xxxxxxx, x&xxxx;xxxxx xx domnělou pořizovací xxxxx rozumí xxxxxx xxxxxxx xxxxx xxxxxxxxxxx XXXX x&xxxx;xxxxx xxxxxx xxxxxxx xxxxx XXXX xxxxxx xxxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxx [member]; Xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx [member]; Xxxxxxxxx XXXX [xxxxxx]; Xxxxxxx podniky [xxxxxx]; Xxxxxxxxx xx dceřiných xxxxxxx, xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx vykázané x&xxxx;xxxxxxxxxxxx xxxxxx xxxxxxx; XXXX [member]] |
||||
ifrs-full |
DefaultFinancialStatementsDateMember |
member [default] |
label |
Výchozí xxxxx xxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 8 xxxx.&xxxx;28 xxxx.&xxxx;x) xxx x), xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;29 xxxx.&xxxx;x) bod x), xxxxxxxxxx: IAS 8 xxxx.&xxxx;49 xxxx.&xxxx;x) xxx i) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxx vytvoření“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxx xxxx akvizice xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;4 xxxx.&xxxx;37 xxxx.&xxxx;x), xxxxxxxxxx: datum xxxxx platnosti 1. 1. 2023, XXXX 4 odst. 37 xxxx.&xxxx;x), xxxxxxx: datum xxxxx platnosti 1. 1. 2023, XXXX 4 xxxx.&xxxx;XX23 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. IG39 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx na xxxxxx, xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxx xxxxxxx, xxxxx xxxxxxxxxxx vzniknou x&xxxx;xxxxxxx xxxxxxxx xx xxxxxxx xxxx xxxxxxxx. [Xxxxx: Typy xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx xx xxxxxxx období |
||||
periodEndLabel |
Odložená pořizovací xxxx akvizice vyplývající x&xxxx;xxxxxxxxxx xxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx období včetně xxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 55, xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxxx xxxxxx, xxxxx xxx xxx xxxxxx (xxxx xx xxxx xxxxxx xxxxxx xxxxx), xxx xxxxx nebyl xxxxxxx, xxxxxx smluvních xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxx xxxxxxxx období xxxxxx xxxxxx xxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
(X) xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxx, xxxxxx smluvních xxxxxxx, xxxxxxxx x&xxxx;xxxx xxxxxxxx |
Xxxxxxx praxe: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxx xxxxxx, xxxxxx xxxxxxxxx xxxxxxx, xxxxxxxxxx v podnikové kombinaci xxxxxxxx x&xxxx;xxxx akvizice. [Xxxxx: Xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxxxx; Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxx smluvních xxxxxxx vykázané x&xxxx;xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxxxx období xxxxxx smluvních závazků xxxxxxxx k datu akvizice [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx příštích xxxxxx s výjimkou smluvních xxxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;55, xxxxxxx xxxxx: XXX&xxxx;1 odst. 78 |
documentation |
Částka xxxxxxx představující xxxxxx, xxxxx již byl xxxxxx (nebo xx xxxx xxxxxx xxxxxx xxxxx), ale ještě xxxxx xxxxxxx, x&xxxx;xxxxxxxx xxxxxxxxx závazků. [Xxxxx: Xxxxxxx závazky] |
||||
ifrs-full |
DeferredIncomeOtherThanContractLiabilitiesRecognisedAsOfAcquisitionDate |
(X) instant, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx období, x&xxxx;xxxxxxxx xxxxxxxxx závazků, xxxxxxxx x&xxxx;xxxx akvizice |
Obvyklá xxxxx: XXXX&xxxx;3 odst. B64 xxxx. i) |
documentation |
Částka xxxxxx xxxxxxxx xxxxxx, s výjimkou xxxxxxxxx xxxxxxx, převzatých x&xxxx;xxxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx. [Odkaz: Xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx smluvních závazků; Xxxxxxxxx kombinace [member]] |
||||
negatedLabel |
Výnosy xxxxxxxx období, x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxxx x&xxxx;xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxXxxxxxxxxxXxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxxxx xx xxxxxxxx účtů xxxxxxxx rozlišení při xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 14 xxxx.&xxxx;24, xxxxxxxxxx: XXXX 14 xxxx.&xxxx;X11 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxx xxxxxxxxxx související xx xxxxxxxx účtů xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxxxxx; Xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
DeferredTaxAssets |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx pohledávky |
Zveřejnění: XXX 12 xxxx.&xxxx;81 xxxx.&xxxx;x) xxx i), zveřejnění: XXX&xxxx;1 xxxx.&xxxx;54 xxxx.&xxxx;x), xxxxxxxxxx: IAS 1 xxxx.&xxxx;56 |
xxxxxxxxxxxxx |
Xxxxxx xxxx ze xxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxx obdobích x&xxxx;xxxxxx: x) xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx; b) xxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxxx; x&xxxx;x) xxxxxxxxxxx xxxxxxxxxxx xxxxxxxx odpočtů. [Xxxxx: Přechodné xxxxxxx [xxxxxx]; Nevyužité xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxx xxxxxx [member]] |
||||
negatedLabel |
Odložené xxxxxx xxxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxXxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx daňové xxxxxxxxxx xxxxxxxx x&xxxx;xxxx akvizice |
Obvyklá xxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx. i) |
documentation |
Částka xxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxx akvizice. [Xxxxx: Xxxxxxxx xxxxxx pohledávky; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxXxxxXxxxxxxxxxxXxXxxxxxxxxXxXxxxxxXxxxxxxXxxxxxxXxXxxxxxXxXxxxxxxXxxxXxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxxxxxxXxxXxxxxxXxxXxxxxxxxXxxxXxXxxxxxxxxxxxXxXxxxxXxxxxxxxXxxXxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxxxxx, xxxx xx xxxxxxx xxxxxxx xx přebytku xxxxxxxxx zdanitelných zisků xxx xxxxx xx xxxxxxx zdanitelných přechodných xxxxxxx a účetní xxxxxxxx xxxxxxx ztrátu v daňových xxxxxxxxxxxxx, ke xxxxxx xx odložená xxxxxx xxxxxxxxxx vztahuje |
Zveřejnění: XXX&xxxx;12 xxxx.&xxxx;82 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxx, když: a) využití xxxxxxxx xxxxxx xxxxxxxxxx xx závislé xx xxxxxxxx budoucích zdanitelných xxxxx nad xxxxx, xxxxx xxxxxxxxx xx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx rozdílů; x&xxxx;x) xxxxxx xxxxxxxx xxxxxxx xxxxxx xxx x&xxxx;xxxxxx, xxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx, xx xxxxxx se xxxxxxxx xxxxxxxx daňová pohledávka. [Xxxxx: Xxxxxxxxx rozdíly [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxXxxxxxxXxxxXxxxxxxxxXxXxxxxxxxXxXxxxxxxxxXxXxxxxxxxXxxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxx nebo zrušení xxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx |
Xxxxxxx: XXX&xxxx;12 xxxx.&xxxx;80 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx vznikajícího x&xxxx;xxxxxxxx xxxxxxx xxxx zrušení xxxxxxxxxx xxxxxxx xxxxxxxx xxxxxx pohledávky. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx náklad (xxxxx) |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx nákladu (xxxxxx) vztahující se xx změnám odložených xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxxx daňové xxxxxxxxxx; Xxxxxxxx daňové xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxx (xxxxx) [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxx (xxxxx) xxxxxxxx v hospodářském xxxxxxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 písm. g) bod xx) |
xxxxxxxxxxxxx |
Xxxxxx daňového nákladu xxxx xxxxxx vztahující xx xx xxxxxx xxxxxxxxxx daňových xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxxxxxx, xxxxxxxx v hospodářském xxxxxxxx. [Xxxxx: Odložené xxxxxx xxxxxxxxxx; Xxxxxxxx xxxxxx xxxxxx (xxxxx); Odložené xxxxxx xxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx může xxx xxxxxx xxxxxx xxxx xxxxxxx hodnota XXXX. X&xxxx;xxxxxx správného xxxxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxxx. U výrazů v závorkách xxxxxxxx xxxxxxxx hodnotu. |
||||
ifrs-full |
DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences |
X duration, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxx (xxxxx) vztahující xx xx xxxxxx x&xxxx;xx xxxxxxx xxxxxxxxxxx xxxxxxx |
Xxxxxxx: XXX 12 odst. 80 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxxx nákladu xxxx xxxxxx xxxxxxxxxx xx xx xxxxxx xxxx xx zrušení xxxxxxxxxxx xxxxxxx. [Xxxxx: Přechodné xxxxxxx [member]; Odložený xxxxxx xxxxxx (výnos)] |
||||
ifrs-full |
DeferredTaxExpenseIncomeRelatingToTaxRateChangesOrImpositionOfNewTaxes |
X duration, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxx (xxxxx) vyplývající xx xxxx x&xxxx;xxxxxxxx sazbách xxxx zavedení xxxxxx xxxx |
Xxxxxxx: IAS 12 xxxx.&xxxx;80 xxxx. d) |
documentation |
Částka xxxxxxxxxx xxxxxxxx nákladu xxxx výnosu xxxxxxxxxxx xx xxxx x&xxxx;xxxxxxxx xxxxxxx xxxx xxxxxxxx xxxxxx xxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxxx (xxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx daňové xxxxxxx |
Xxxxxxxxxx: IAS 12 xxxx.&xxxx;81 xxxx.&xxxx;x) xxx x), zveřejnění: XXX&xxxx;1 xxxx.&xxxx;54 písm. o), xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;56 |
xxxxxxxxxxxxx |
Xxxxxx xxxx xx xxxxx xxxxxxx x&xxxx;xxxxxxxxx obdobích x&xxxx;xxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX4XxxXxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx daňové xxxxxxx x&xxxx;xxxxxxx vyplývajících xx smluv v rozsahu xxxxxxxxxx XXXX 4 x&xxxx;xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx |
Xxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;20X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxxx xx smluv x&xxxx;xxxxxxx xxxxxxxxxx IFRS 4 x&xxxx;xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx. [Odkaz: Xxxxxxxx xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
(X) instant, xxxxxx |
xxxxx |
Xxxxxxxx daňové xxxxxxx xxxxxxxx k datu akvizice |
Obvyklá xxxxx: IFRS 3 odst. B64 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx v podnikové xxxxxxxxx vykázaná k datu xxxxxxxx. [Xxxxx: Odložené xxxxxx xxxxxxx; Podnikové xxxxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxxx daňové xxxxxxx vykázané x&xxxx;xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxx (pohledávka) |
Zveřejnění: XXX&xxxx;12 xxxx.&xxxx;81 xxxx.&xxxx;x) bod x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx xxxx pohledávek. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxx; Odložené xxxxxx xxxxxxxxxx] |
||||
xxxXxxxx |
Xxxxx odložený xxxxxx xxxxxxx (xxxxxxx) |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxxx xxxxxx xxxxxxx (xxxxxxx) xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxxx xxxxxx xxxxxxx (xxxxxxx) xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxx xxxxxxxxxxx xx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci |
Zveřejnění: IFRS 14 xxxx.&xxxx;24, xxxxxxxxxx: XXXX 14 xxxx.&xxxx;X11 xxxx. b) |
documentation |
Částka xxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxxxx xx zůstatky xxxx xxxxxxxx rozlišení při xxxxxx regulaci. [Odkaz: Xxxxxxxx xxxxxx závazky; Xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxXxXxxxxXxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxx xxx xxxxxxxxxx se x&xxxx;xxxxxxxx xxxxxxxxx přímo xx xxxx nebo ve xxxxxxxx vlastního xxxxxxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx odložené xxxx xxxxxxxxxx xx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx xx xxxx xxxx xx xxxxxxxx xxxxxxxxx kapitálu. [Xxxxx: Odložený daňový xxxxxx (xxxxx)] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xxxx xxx xxxxxx kladná xxxx xxxxxxx xxxxxxx XXXX. X&xxxx;xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx označení xxxxx xxxxxxxxx. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxx hodnotu. |
||||
ifrs-full |
DefinedBenefitObligationAtPresentValue |
(X) xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, x&xxxx;xxxxxxxx hodnotě |
Obvyklá xxxxx: XXX 19 xxxx.&xxxx;57 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxx xxxxxxxxxxxxxxx budoucích xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx závazků xxxxxxxxxxxxx ze xxxxxx xxxxxxxxxxxx zaměstnanci v běžném x&xxxx;x&xxxx;xxxxxxxxxx xxxxxx, xxx xxxxxxxx aktiv xxxxx. [Xxxxx: Xxxxxx xxxxx, x&xxxx;xxxxxx xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx z definovaných xxxxxxx, v současné xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxxx xxxxxxx [xxxx] |
Xxxxxxxxxx: XXX&xxxx;19 odst. 138 |
documentation |
Osa tabulky xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx a řádkovými xxxxxxxxx xxxx pojmy, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxx definovaných xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;19 xxxx.&xxxx;138 |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxx xxxxxxxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxxxxx xxxxxx jiné než xxxxx definovaných příspěvků. Xxxxx definovaných xxxxxxxxx xxxx xxxxx zaměstnaneckých xxxxxxx xx xxxxxxxx xxxxxxxxxx xxxxxx, xxx xxxxxxx platí účetní xxxxxxxx xxxxx xxxxxxxxx xxxxxxxxx do samostatné xxxxxx xxxxxxxx (fondu) x&xxxx;xxxx žádnou smluvní xxxx xxxxxxxxxxx povinnost xxxxxx další příspěvky, xxxxx xxxx nemá xxxxxxxxxx aktiva na xxxxxxx všech xxxxxxxxxxxxxxx xxxxxxx souvisejících xx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxx x&xxxx;x&xxxx;xxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxx xxxx standardní xxxxxxx pro xxx „Xxxxx xxxxxxxxxxxx požitků“, xxxx-xx xxxxxx žádný xxxx člen. |
||||
ifrs-full |
DefinedBenefitPlansOtherThanMultiemployerPlansStatePlansAndPlansThatShareRisksBetweenEntitiesUnderCommonControlMember |
member |
label |
Plány xxxxxxxxxxxx xxxxxxx s výjimkou sdružených xxxxx více zaměstnavatelů, xxxxxxxx plánů a plánů, xxxxx sdílejí xxxxxx xxxx xxxxxxxx jednotkami xxx&xxxx;xxxxxxxxx xxxxxxxxx [member] |
Zveřejnění: XXX&xxxx;19 xxxx.&xxxx;138 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx plány xxxxxxxxxxxx xxxxxxx s výjimkou xxxxx xxxxxxxxxx více xxxxxxxxxxxxxx, xxxxxxxx xxxxx x&xxxx;xxxxx, xxxxx xxxxxxx rizika xxxx xxxxxxxx xxxxxxxxxx xxx&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxXxxxXxxxxXxxxxXxxxxxxXxxxxxxxXxxxxXxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx mezi xxxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;19 xxxx.&xxxx;149 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxx rizika xxxx účetními xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx, xxxx xx mateřský xxxxxx a jeho dceřiné xxxxxxx. [Xxxxx: Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxxxxxXxXXXXXxxx |
xxxx |
xxxxx |
Xxxxxx xx xxxxxxxxx standardu XXXX [xxxx] |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;20 xxxx. x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, kterými xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xx xxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 55 |
documentation |
Částka xxxxxxx x&xxxx;xxxxxx xx xxxx držených účetní xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xx xxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx závazků x&xxxx;xxxxxx xx xxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxx xx xxxxxxxxx celkem |
||||
ifrs-full |
DepositsFromCustomersAbstract |
label |
Vklady xx xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx, xxxxxxxxxx x&xxxx;xxxxxx ze xxxxxxxxxxxx (xxxxxxx xxxxxx xx znehodnocení) vykázané x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xx odpisy, xxxxxxx xx xxxxxxxxxx a ztráty xx znehodnocení (zrušení xxxxxx xx znehodnocení) xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxxxx; Xxxxxx xx znehodnocení (xxxxxxx ztráty xx xxxxxxxxxxxx) xxxxxxxx v hospodářském xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxx, amortizace a ztráta xx xxxxxxxxxxxx (xxxxxxx xxxxxx xx xxxxxxxxxxxx) xxxxxx xxxxxxxx v hospodářském xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxx, xxxxxxxxxx x&xxxx;xxxxxx xx xxxxxxxxxxxx (xxxxxxx xxxxxx xx xxxxxxxxxxxx) xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxXxxXxxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Odpisy x&xxxx;xxxxxxxxxx |
Xxxxxxx: XXX 1 xxxx.&xxxx;102, xxxxxxxxxx: XXX 1 xxxx.&xxxx;104, xxxxxxxxxx: XXX 1 xxxx.&xxxx;99, zveřejnění: XXXX&xxxx;12 odst. B13 xxxx.&xxxx;x), xxxxxxxxxx: IFRS 8 xxxx.&xxxx;23 xxxx.&xxxx;x), zveřejnění: XXXX 8 odst. 28 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx nákladů xx xxxxxx x&xxxx;xxxxxxxxxx. Xxxxxx x&xxxx;xxxxxxxxxx představují xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx xxxxx xxxxx doby xxxxxx xxxxxxxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxx x&xxxx;xxxxxxxxxx xxxxxx |
||||
xxxxxxxXxxxx |
Xxxxxx a amortizace |
||||
ifrs-full |
DepreciationAndAmortisationExpenseAbstract |
label |
Odpisy x&xxxx;xxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxXxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxxx, xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: IAS 41 xxxx.&xxxx;55 písm. c) |
documentation |
Částka xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxx. [Odkaz: Xxxxxx x&xxxx;xxxxxxxxxx; Xxxxxxxxxx xxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx být zpravidla xxxxxx xxxxxx xxxxxxx XXXX. Pokud xx xxxxx xxxxx používá x&xxxx;xxxxxxxx členy, xxxx xxxxx nutné xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Kumulované xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx a znehodnocení [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx úprav xxxxxxxx xxxxxx vykázaných xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx přechodu na xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx částek [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx u penězotvorné xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [xxxxxx]; Finanční xxxxxxxx zisku (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Přírůstky (úbytky) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [member]; Zvýšení (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidel a opravami xxxx předchozích účetních xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx IFRS [member]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx od xxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (úbytek) způsobený xxxxxxxxxxxx xxxxxxx účetního xxxxxxxx [member]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [member]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx příslib z definovaných xxxxxxx (v současné xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx z pojistných xxxxx [xxxxxx]; Xxxxxx diverzifikace xxxxx [xxxxxx]; Vlastní xxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx, biologická xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx nákladů na xxxxxx. Xxxxxx xx xxxxxx xxxxxxxxxxxx rozložení xxxxxxxxxxxxxxxx částek hmotných xxxxx xxxxx xxxx xxxxxx xxxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxXxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxxx, xxxxxxxxxx nemovitý majetek |
Zveřejnění: XXX 40 xxxx.&xxxx;76, xxxxxxxxxx: XXX 40 xxxx.&xxxx;79 xxxx. d) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxx u investičního nemovitého xxxxxxx. [Odkaz: Odpisy x&xxxx;xxxxxxxxxx; Xxxxxxxxxx nemovitý xxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx s vázanými xxxxx, xxxx xxxxx nutné xxxxx zápornou xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx odpisy, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Kumulované xxxxxxxxxxxx [member]; Xxxx xxxxx účetních xxxxxx xxxxxxxxxx xxxxx předchozích XXXX [xxxxxx]; Efekt xxxxxxxxx výše aktiv [xxxxxx]; Xxxxx přechodu xx standardy XXXX [xxxxxx]; Xxxxxxxxx mezisegmentových xxxxxx [xxxxxx]; Finanční xxxxxxxx přijatých (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx ocenění [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) u penězotvorné xxxxxxxx, xxxxxxx veličina pro xxxxxxx [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [member]; Xxxxxxx (snížení) způsobené xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx standardy XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx opravami chyb xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx odklonem od xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Přírůstek (úbytek) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [member]; Xxxxxxxx položky sesouhlasení [xxxxxx]; Xxxxxx plánu [xxxxxx]; Závazný příslib x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Nově xxxxxx hodnota [member]; Xxxxx zajistitele xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [member]; Xxxxxx xxxxxxxxxxxxx xxxxx [member]; Xxxxxxx xxxxx [member]] |
||||
negatedLabel |
Odpisy, xxxxxxxxxx xxxxxxxx majetek |
||||
ifrs-full |
DepreciationMethodBiologicalAssetsAtCost |
text |
label |
Odpisová xxxxxx, xxxxxxxxxx aktiva, x&xxxx;xxxxxxxxxxxx cenách |
Zveřejnění: IAS 41 xxxx.&xxxx;54 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxx použitá xxx xxxxxxxxxx aktiva xxxxxxx v pořizovacích nákladech xxxxxxxxx x&xxxx;xxxxxxx a akumulované xxxxxx xx znehodnocení. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxXxxxxxxxxxXxxxxxxxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxx, xxxxxxxxxx nemovitý xxxxxxx, model xxxxxxxxxx xxxx |
Xxxxxxxxxx: XXX 40 xxxx.&xxxx;79 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxx xxxxxxx pro investiční xxxxxxxx xxxxxxx xxxxxxx xxxxxx modelu xxxxxxxxxx xxxx. [Odkaz: Investiční xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxx, xxxxxxx, budovy x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 16 xxxx.&xxxx;73 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxx xxxxxxx xxx xxxxxxx, xxxxxx x&xxxx;xxxxxxxx. [Odkaz: Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxxx, pozemky, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;16 xxxx.&xxxx;73 xxxx.&xxxx;x) xxx&xxxx;xxx), zveřejnění: XXX 16 xxxx.&xxxx;75 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx odpisů xxxxxxx, xxxxx x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxxxx; Xxxxxxx, xxxxxx a zařízení] |
||||
commentaryGuidance |
Pro tento xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx se xxxxx xxxxx používá x&xxxx;xxxxxxxx xxxxx, bude xxxxx xxxxx xxxxx zápornou xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [member]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx na standardy XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx toků x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx xxx ocenění [xxxxxx]; Finanční prognóza xxxxx (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx ocenění [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidla [xxxxxx]; Zvýšení (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené opravami xxxx předchozích xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx požadavku standardu XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx určená xxxxxxx [xxxxxx]; Podíl xxxxxxxxxxx xx xxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx [member]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx, pozemky, xxxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxXxxxxxxxxxXxxxxxXxXxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx sazba, xxxxxxxxxx xxxxxx, x&xxxx;xxxxxxxxxx xxxx |
Xxxxxxxxxx: XXX 41 xxxx.&xxxx;54 xxxx. e) |
documentation |
Odpisová xxxxx xxxxxxx xxx xxxxxxxxxx xxxxxx. [Odkaz: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxXxxxxxxxxxXxxxxxxxXxxxXxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxx, xxxxxxxxxx xxxxxxxx xxxxxxx, model xxxxxxxxxx xxxx |
Xxxxxxxxxx: XXX 40 xxxx.&xxxx;79 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxx xxxxxxx xxx xxxxxxxxxx xxxxxxxx majetek. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxx, xxxxxxx, budovy x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 16 xxxx.&xxxx;73 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxx xxxxxxx xxx pozemky, xxxxxx a zařízení. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxx, xxxxxx x&xxxx;xxxxx k užívání |
Zveřejnění: XXXX 16 xxxx.&xxxx;53 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx odpisů aktiv x&xxxx;xxxxx k užívání. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxxxx; Aktiva x&xxxx;xxxxx x&xxxx;xxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx by xxxx xxx xxxxxxxxx xxxxxx xxxxxx hodnota XXXX. Xxxxx se xxxxx xxxxx používá x&xxxx;xxxxxxxx xxxxx, xxxx možná xxxxx xxxxx zápornou xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx a amortizace [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Xxxx xxxxx xxxxxxxx xxxxxx vykázaných xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx maximální xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx na xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx částek [member]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) peněžních xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní veličina xxx ocenění [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxx (snížení) xxxxxxxxx změnami xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx požadovaných standardy XXXX [member]; Xxxxxxxxx (xxxxxx) způsobené opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx odklonem xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Významné xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [member]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [member]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Derivátová finanční xxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx aktiv xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Finanční xxxxxx; Xxxxxxxx [member]] |
||||
ifrs-full |
DerivativeFinancialAssetsHeldForHedging |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx xxxxxx k zajištění |
Obvyklá xxxxx: XXX&xxxx;1 odst. 55 |
documentation |
Částka xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx x&xxxx;xxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx aktiva] |
||||
ifrs-full |
DerivativeFinancialAssetsHeldForTrading |
X instant, debit |
label |
Derivátová xxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx k obchodování. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxx; Finanční xxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxx xxxx xxxxxx, klasifikovaná xxxx xxxxxx x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Derivátové xxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx; Deriváty [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxxXxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Derivátové finanční xxxxxxx určené x&xxxx;xxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 55 |
documentation |
Částka xxxxxxxxxxxx finančních xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx závazky] |
||||
ifrs-full |
DerivativeFinancialLiabilitiesHeldForTrading |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx finanční xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx derivátových xxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx závazky; Xxxxxxxx xxxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxx xxxxxxx xxxxxxxx závazků xxxxxxxx k obchodování] |
||||
ifrs-full |
DerivativeFinancialLiabilitiesUndiscountedCashFlows |
X instant, credit |
label |
Derivátové xxxxxxxx xxxxxxx, xxxxxxxxxxxxxx xxxxxxx toky |
Zveřejnění: XXXX 7 xxxx.&xxxx;39 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx závazky. [Xxxxx: Derivátové finanční xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxXxXxxxxxxxXxxxxXxxxxxxXxxxXxxxxxXxxxxxxXxxxxxxxxXxxxxxXxxxxXxXXXX4XxxXxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Derivátové xxxxxxx xxxxxxx xx&xxxx;xxxxxxx xxxxx xxxxxxxxxxxxx z aktiv xxxxxxxxxxxxx xxxxxxx v rozsahu xxxxxxxxxx XXXX 4 x&xxxx;xxxxxxxxxxxx xxxxxxxxxx smlouvy |
Příklad: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 xxxx.&xxxx;20X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx derivátových xxxxxxx xxxxxxxxx xx xxxxxxx xxxxx xxxxxxxxxxxxx z aktiv xxxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxxxxx XXXX 4 x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx [member]] |
||||
ifrs-full |
DerivativeLiabilitiesUsedToMitigateRisksArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx závazky použité xx&xxxx;xxxxxxx xxxxx xxxxxxxxxxxxx xx xxxxx v rozsahu xxxxxxxxxx XXXX 4 x&xxxx;xxxxxxxxxxxxxx investičních smluv |
Příklad: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;20X písm. c) |
documentation |
Částka xxxxxxxxxxxx xxxxxxx použitých xx xxxxxxx xxxxx vyplývajících xx xxxxx v rozsahu xxxxxxxxxx IFRS 4 x&xxxx;xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx, xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx xxxxx |
Xxxxxxx: XXX 19 xxxx.&xxxx;142 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxx hodnotě xxxxx x&xxxx;xxxxx xxxxxxxxxxxx požitků. [Xxxxx: Aktiva plánu, x&xxxx;xxxxxx xxxxxxx; Xxxxx xxxxxxxxxxxx požitků [xxxxxx]; Xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx [xxxxxx]] |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;94, příklad: XXXX&xxxx;13 xxxx. XX60, xxxxxxx: XXXX&xxxx;7 odst. 6, xxxxxxx: XXXX 7 xxxx. XX40X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx nástroje xxxx xxxx xxxxxxx xxxxxxxxx do xxxxxxxxxx xxxxxxxxx IFRS 9 a vyznačující xx všemi xxxxx xxxx uvedenými xxxxx: x) xxxxxx xxxxxxx xx xxxx v závislosti xx změně xxxx xxxxxxx xxxx, xxxx xxxxxxxxxx nástroje, ceny xxxxxxxx, xxxxxxxx xxxxx, xxxxxxxx nebo úrokového xxxxxx, xxxxxxxxx xxxxxxx xx úvěrového xxxxxx xxxx jiné xxxxxxxx (xxxxx xxxxxxxx „podkladová xxxxxxxx“). Xxxxx xxxx xxxxxxxx nemá xxxxxxxx xxxxxxxxx, xxxxx xxx xxxxxxxxxx xxx xxxxxxxx xx xxxxxxxxx stran; x) nevyžadují xxxxxx xxxxxx xxxxxxxxx investici xxxx vyžadují xxxxxx xxxxxxxxx xxxxxxxxx xxxxx, xxx xxxx xx xxxx xxxxxxxxxx u ostatních xxxx xxxxx, x&xxxx;xxxxxxx xx bylo možné xxxxxxxx podobnou xxxxxx xx změny tržních xxxxxxxx; c) budou xxxxxxxxxx v budoucnosti. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X.XX instant |
label |
Deriváty, xxxxxxxxx xxxxx xxxxxxxxxxxx k reálné xxxxxxx xxxxx plánu |
Obvyklá xxxxx: IAS 19 xxxx.&xxxx;142 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx, kterým xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx v plánu xxxxxxxxxxxx xxxxxxx. [Odkaz: Aktiva xxxxx, v reálné xxxxxxx; Xxxxx xxxxxxxxxxxx požitků [xxxxxx]] [Srovnej: Xxxxxxxx, xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxXxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx aktiv xxxxxxxxxx xxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;122 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxx pro xxxxxx xxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Nehmotná xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxXxXxxxxxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx dobou xxxxxxxxxxxxx xxxxxxxxxxx závěr, xx doba xxxxxxxxxxxxx xx neurčitá |
Zveřejnění: IAS 38 odst. 122 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx aktiv s neurčitou xxxxx použitelnosti xxxxxxxxxxx xxxxx, xx xxxx xxxxxxxxxxxxx je xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxxx xxxxxxxx odděleně xx xxxxxx aktiv x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) bod ii) |
documentation |
Popis xxxx, xxx xxxxxxxxx xxxxxxx xxxxxxxxx vykázanou xxxxxxxx xx xxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Podnikové xxxxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfAccountingPolicyDecisionToUseExceptionInIFRS1348Assets |
text |
label |
Popis rozhodnutí x&xxxx;xxxxx xxxxxxxx xxxxxxxx xxxxxx výjimku xxxxxxxx x&xxxx;xxxxxxxx&xxxx;48 standardu IFRS 13, xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;96 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx, xx xxxxxx xxxxxxxx učinila v rámci xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx výjimku xxxxxxxx x&xxxx;xxxxxxxx&xxxx;48 xxxxxxxxx&xxxx;XXXX&xxxx;13 pro xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxXxXxxXxxxxxxxxXxXXXX1348Xxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx rozhodnutí v rámci xxxxxxxx xxxxxxxx xxxxxx xxxxxxx xxxxxxxx v odstavci 48 xxxxxxxxx XXXX&xxxx;13, závazky |
Zveřejnění: XXXX&xxxx;13 odst. 96 |
documentation |
Popis xxxxxxxxxxx, xx xxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx využít xxxxxxx uvedenou x&xxxx;xxxxxxxx&xxxx;48 xxxxxxxxx&xxxx;XXXX&xxxx;13 xxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx účetních xxxxxxxx xxxxxxxxxx se realizovatelných xxxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxx praxe: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;117 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx týkajících xx xxxxxxxxxxxxxxxx finančních xxxxx. [Odkaz: Xxxxxxxxxxxxxx xxxxxxxx aktiva] |
||||
ifrs-full |
DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory |
text block |
label |
Popis xxxxxxxx pravidel týkajících xx xxxxxxxxxxxx aktiv [xxxx block] |
Obvyklá praxe: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx jednotky xxxxxxxxxx xx xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx týkajících xx xxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx týkajících xx xxxxx x&xxxx;xxxxxxxxx xxxxxxx, které xxxxxx xxxxxxxx xxxxxxxx xx xxxxxxx x&xxxx;xxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx týkajících xx xxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx účetních xxxxxxxx xxxxxx jednotky týkajících xx xxxxxxxx. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx týkajících se xxxxxxxxxxx kombinací x&xxxx;xxxxxxxxx [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;117 xxxx. b) |
documentation |
Popis účetních xxxxxxxx účetní xxxxxxxx xxxxxxxxxx se podnikových xxxxxxxxx x&xxxx;xxxxxxxxx. [Xxxxx: Xxxxxxxxx kombinace [member]; Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx xxxxxxxx týkajících xx xxxxxxxxxxx xxxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx účetních xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx podnikových kombinací. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx týkajících xx xxxxxxxxx toků [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel xxxxxx xxxxxxxx týkajících xx xxxxxxxxx toků. |
||||
ifrs-full |
DescriptionOfAccountingPolicyForCollateralExplanatory |
text xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx kolaterálu [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx účetních xxxxxxxx xxxxxx jednotky xxxxxxxxxx xx kolaterálu. |
||||
ifrs-full |
DescriptionOfAccountingPolicyForConstructionInProgressExplanatory |
text xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel xxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxx závazků x&xxxx;xxxxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxx praxe: IAS 1 odst. 117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx účetních xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxx xxxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx xxxxxxxx týkajících se xxxxxxx na získávání xxxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;117 xxxx. b) |
documentation |
Popis xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxx xx získávání xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. b) |
documentation |
Popis xxxxxxxx xxxxxxxx xxxxxx jednotky xxxxxxxxxx se zákaznických xxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx rezerv na xxxxxxxx provozu, xxxxxxx xx xxxxxxxxx xxxxx x&xxxx;xxxxxx [text xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxx na xxxxxxxx xxxxxxx, xxxxxxx xx xxxxxxxxx stavu x&xxxx;xxxxxx. [Xxxxx: Xxxxxxx xx xxxxxxx na ukončení xxxxxxx, xxxxxxx do xxxxxxxxx xxxxx a obnovu] |
||||
ifrs-full |
DescriptionOfAccountingPolicyForDeferredAcquisitionCostsArisingFromInsuranceContractsExplanatory |
text xxxxx |
xxxxx |
Xxxxx xxxxxxxx pravidel xxxxxxxxxx xx odložené xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 117 xxxx. b) |
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Popis xxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxxxxx xx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx z pojistných xxxxx. [Xxxxx: Xxxxxxxx pořizovací xxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx] |
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XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxXxxXxxxxxxxxxx |
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Popis xxxxxxxx xxxxxxxx xxxxxxxxxx xx odložené daně x&xxxx;xxxxxx [text xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 písm. x) |
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Xxxxx xxxxxxxx pravidel xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxx daně x&xxxx;xxxxxx. [Xxxxx: Odložený xxxxxx xxxxxx (xxxxx)] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxx xxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 písm. x) |
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Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxx xxxxxxxx xxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx pravidel xxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 117 písm. x) |
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Xxxxx účetních pravidel xxxxxx xxxxxxxx xxxxxxxxxx xx odúčtování finančních xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, třída [member]] |
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ifrs-full |
DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory |
text xxxxx |
xxxxx |
Xxxxx účetních xxxxxxxx xxxxxxxxxx xx derivátových xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx (xxxxxxx) [text block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
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Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx (xxxxxxx). [Xxxxx: Xxxxxxxx nástroje, xxxxx [xxxxxx]; Xxxxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx pravidel xxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx [text xxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 117 písm. x) |
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Xxxxx xxxxxxxx xxxxxxxx xxxxxx jednotky xxxxxxxxxx xx xxxxxxxxxxxx finančních xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [member]; Xxxxxxxx [member]] |
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ifrs-full |
DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory |
text xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx týkajících xx xxxxxxxxxx činností [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
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Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx ukončených xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxXxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx pravidel týkajících xx slev x&xxxx;xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. b) |
documentation |
Popis účetních xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx se slev x&xxxx;xxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx účetních xxxxxxxx týkajících se xxxxxxxx [text xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. b) |
documentation |
Popis xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxxx. Xxxxxxxxx jsou xxxxxxxxx zisků xxxxxxxxxx xxxxxxxx do vlastního xxxxxxxx xxxxxxx x&xxxx;xxxx xxxxxxxx xxxxxx na xxxxxxxxx třídě kapitálu. |
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ifrs-full |
DescriptionOfAccountingPolicyForEarningsPerShareExplanatory |
text xxxxx |
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Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx zisku xx xxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 117 xxxx. x) |
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Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxx xx xxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis účetních xxxxxxxx xxxxxxxxxx se xxxxxxxx xxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 písm. x) |
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Xxxxx účetních pravidel xxxxxx xxxxxxxx týkajících xx xxxxxxxx xxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx zaměstnaneckých xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 písm. x) |
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Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxxxxxxxxxx požitků. Zaměstnanecké xxxxxxx jsou xxxxxxx xxxxx plnění poskytované xxxxxx jednotkou zaměstnancům xxxxxxx xx xxxxxx xxxxxx xxxx xx xxxxxxxx xxxxxxxxxx xxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx účetních pravidel xxxxxxxxxx se xxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx prostředím [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
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Xxxxx xxxxxxxx xxxxxxxx xxxxxx jednotky xxxxxxxxxx xx xxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx účetních xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
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Xxxxx xxxxxxxx pravidel xxxxxx xxxxxxxx týkajících xx xxxxxxxxxxx xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxx [text xxxxx] |
Xxxxxxx praxe: IAS 1 xxxx.&xxxx;117 písm. x) |
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Xxxxx xxxxxxxx xxxxxxxx xxxxxx jednotky xxxxxxxxxx xx xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx xxxxxxxx týkajících xx xxxxxx xx xxxxxxx a vyhodnocení [text xxxxx] |
Xxxxxxxxxx: XXXX 6 xxxx.&xxxx;24 xxxx.&xxxx;x) |
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Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxx xx xxxxxxx x&xxxx;xxxxxxxxxxx. [Xxxxx: Aktiva z průzkumu x&xxxx;xxxxxxxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxx xxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. b) |
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Popis xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx týkajících xx xxxxxxx xxxxxxx hodnotou. [Xxxxx: V reálné xxxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxXxxXxxxxxxxxxXxxxxxXxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxx (xxxxxxx xx poplatky x&xxxx;xxxxxxx) [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;117 xxxx. b) |
documentation |
Popis xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx a provizí (xxxxxxx xx xxxxxxxx x&xxxx;xxxxxxx). [Odkaz: Xxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxx (náklad xx xxxxxxxx x&xxxx;xxxxxxx)] |
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XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxxxx [text xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
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Xxxxx xxxxxxxx pravidel účetní xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx] |
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XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxXxxxxxXxxXxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxxx x&xxxx;xxxxxxx [text block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
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Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx výnosu x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxxx výnosy (xxxxxxx)] |
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XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx týkajících xx xxxxxxxxxx aktiv [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx účetních xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx finančních xxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxxxxx xxxxx [xxxx block] |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx účetní xxxxxxxx týkajících se xxxxxxxxxx záruk. [Xxxxx: Xxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx [xxxx block] |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;117 xxxx. b) |
documentation |
Popis xxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxxxxx se xxxxxxxxxx xxxxxxxx v reálné xxxxxxx vykázaných xx xxxxx xxxx xxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx, xxxxx [member]] |
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ifrs-full |
DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory |
text xxxxx |
xxxxx |
Xxxxx xxxxxxxx pravidel týkajících xx finančních xxxxxxxx [xxxx block] |
Obvyklá praxe: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx účetních xxxxxxxx xxxxxxxxxx xx finančních xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 písm. b) |
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Popis xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx závazků. [Odkaz: Xxxxxxxx xxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx pravidel týkajících xx přepočtu cizí xxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
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Xxxxx xxxxxxxx pravidel xxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxxx xxxx xxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx pravidel xxxxxxxxxx xx xxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 písm. x) |
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Xxxxx xxxxxxxx pravidel účetní xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx týkajících xx xxxxxxx xxxx [xxxx block] |
Obvyklá praxe: XXX 1 xxxx.&xxxx;117 xxxx. b) |
documentation |
Popis xxxxxxxx xxxxxxxx xxxxxx jednotky xxxxxxxxxx xx xxxx xxxxxxxxxx ekonomického xxxxxxxxx, xx xxxxxx účetní xxxxxxxx vyvíjí svoji xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxx. [Xxxxx: Goodwill] |
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ifrs-full |
DescriptionOfAccountingPolicyForGovernmentGrants |
text xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX 20 xxxx.&xxxx;39 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx státních xxxxxx, xxxxxx xxxxx vykázání xxxxxxxxx x&xxxx;xxxxxx xxxxxxx. [Xxxxx: Stát [member]; Xxxxxx dotace] |
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ifrs-full |
DescriptionOfAccountingPolicyForHedgingExplanatory |
text block |
label |
Popis xxxxxxxx xxxxxxxx týkajících xx xxxxxxxxx (xxxxxxx) [xxxx block] |
Obvyklá xxxxx: XXX 1 odst. 117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxx (xxxxxxx). |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxx xxxxxxxx xx xxxxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;117 xxxx.&xxxx;x) |
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Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx týkajících xx xxxxxxxx xxxxxxxx xx xxxxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxx xx splatnosti] |
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ifrs-full |
DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory |
text xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx xxxxx [text block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxxxxxxx xxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx znehodnocení finančních xxxxx [text block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxxxx aktiv. [Xxxxx: Xxxxxxxx xxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxxxxxx aktiv [xxxx xxxxx] |
Xxxxxxx praxe: IAS 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx účetních xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxxxxxx xxxxx. [Xxxxx: Finanční xxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxXxxXxxxxxxxxxx |
xxxx block |
label |
Popis účetních xxxxxxxx týkajících se xxxx x&xxxx;xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxx z příjmů. |
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ifrs-full |
DescriptionOfAccountingPolicyForInsuranceContracts |
text xxxxx |
xxxxx |
Xxxxx xxxxxxxx pravidel xxxxxxxxxx xx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxxxx xxxxx, xxxxxxx, xxxxxx a nákladů [xxxx block] |
Obvyklá praxe: XXX 1 xxxx.&xxxx;117 xxxx. x), zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx účetních xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxxxx xxxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxx. [Xxxxx: Typy pojistných xxxxx [member]] |
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ifrs-full |
DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory |
text xxxxx |
xxxxx |
Xxxxx xxxxxxxx pravidel xxxxxxxxxx xx xxxxxxxxxx aktiv x&xxxx;xxxxxxxxx [text block] |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel xxxxxx xxxxxxxx týkajících se xxxxxxxxxx aktiv x&xxxx;xxxxxxxxx. [Xxxxx: Nehmotná xxxxxx x&xxxx;xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx účetních xxxxxxxx xxxxxxxxxx nehmotných xxxxx x&xxxx;xxxxxxxx xxxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxx xxxxxxxxxx xxxxx než xxxxxxxxx. [Xxxxx: Nehmotná xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxXxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx úrokových xxxxxx a nákladů [text xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx účetních pravidel xxxxxx xxxxxxxx týkajících xx xxxxxxxxx xxxxxx x&xxxx;xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxxx xx xxxxxxxxxxxx xxxxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;117 písm. b) |
documentation |
Popis xxxxxxxx pravidel xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxx do přidružených xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx týkajících xx investic xx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx podniků [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
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Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxx xx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxx [xxxxxx]; Společné xxxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx xxxxxxxx týkajících xx xxxxxxxxxxxx nemovitého xxxxxxx [text xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx týkajících se xxxxxxxxxxxx nemovitého xxxxxxx. [Xxxxx: Xxxxxxxxxx nemovitý xxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxXxxxxXxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx týkajících se xxxxxxxx xx xxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxx xx společných xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx vykazovaných xxxxxxxxxxxx xxxxxxx [text block] |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx metodou. [Xxxxx: Investice vykazované xxxxxxxxxxxx xxxxxxx; Xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxXxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx pravidel týkajících xx vydaného kapitálu [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx účetních xxxxxxxx účetní jednotky xxxxxxxxxx se vydaného xxxxxxxx. [Xxxxx: Vydaný xxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis účetních xxxxxxxx týkajících se xxxxxxxx [text block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;117 písm. b) |
documentation |
Popis xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxx. Leasing xx xxxxxxx, xx které xxxxxxxxxxxx xxxxxxxxx nájemci xxxxx xxxxxx aktivum xx xxxxxxxxxx xxxx xx jednorázovou xxxxxx xxxx xxxx xxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxXxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxx x&xxxx;xxxxxxxxxx [text block] |
Obvyklá xxxxx: datum konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IAS 1 xxxx.&xxxx;117 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx týkajících xx xxxxx x&xxxx;xxxxxxxxxx. [Odkaz: Xxxxx x&xxxx;xxxxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxx zásob [xxxx block] |
Zveřejnění: XXX 2 xxxx.&xxxx;36 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxxxxx xx xxxxxxx xxxxx. [Xxxxx: Xxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxx aktiv [text xxxxx] |
Xxxxxxx praxe: XXX 1 odst. 117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxx aktiv. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxx xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxXxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx xxxxxxxx týkajících xx těžebních xxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx účetních xxxxxxxx účetní xxxxxxxx xxxxxxxxxx se xxxxxxxxx xxxx. [Xxxxx: Xxxxxxx xxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx pravidel xxxxxxxxxx xx dlouhodobých xxxxx xxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. b) |
documentation |
Popis xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxxxx klasifikovaných jako xxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx aktiv xxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. b) |
documentation |
Popis xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxx xxxxxx k prodeji. [Xxxxx: Xxxxxxxxxx xxxxxx xxxx xxxxxxxxxx skupiny xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx účetních xxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxxxxx nástrojů [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxxxx xxxxxxxxxx nástrojů. [Xxxxx: Xxxxxxxx xxxxxxxx, třída [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxXxxXxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx týkajících xx xxxxxxx x&xxxx;xxxxxxxxxxxxx aktiv [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxx a plynárenská xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx pravidel xxxxxxxxxx xx programovacích xxxxx [text xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel xxxxxx xxxxxxxx týkajících xx xxxxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxx, budov x&xxxx;xxxxxxxx [text block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;117 písm. b) |
documentation |
Popis xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxx, xxxxx x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis účetních xxxxxxxx týkajících xx xxxxxx [text xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx týkajících xx xxxxxx. [Odkaz: Xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx se reklasifikace xxxxxxxxxx xxxxxxxx [text xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxxx, třída [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxXxxxXxxxxXxXxxxxxxXxxxxxxxxxxXxxXxxxxxXxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxxx při prvotním xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xx nákladů xxxx xxxxxx [xxxx block] |
Zveřejnění: XXXX 7 odst. 28 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx jednotky xxxxxxxxxx xxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxxx při xxxxxxxx xxxxxxxxxx a transakční xxxxx xx nákladů xxxx xxxxxx xx xxxxxx xxxxxxxxxx xxxxx xxxxxxx (včetně xxxx), xxxxx xx xxxxxxxxx xxxx xxxxx x&xxxx;xxxxx xxx xxxxxxxxx xxxx xxxxxx nebo xxxxxxx. [Xxxxx: Finanční xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxXxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx pravidel xxxxxxxxxx xx xxxxxxxxxx xxxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. b) |
documentation |
Popis účetních xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxx xxxxxx. [Odkaz: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx účetních xxxxxxxx xxxxxxxxxx xx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx jednotky týkajících xx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx. [Xxxxx: Zůstatky xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis účetních xxxxxxxx xxxxxxxxxx xx xxxxxxxxx [text xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. b) |
documentation |
Popis xxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxxxxx xx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxXxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxx x&xxxx;xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxx x&xxxx;xxxxxx. [Xxxxx: Xxxxxxx xx xxxxxx x&xxxx;xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxXxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx pravidel xxxxxxxxxx xx dohod o zpětném xxxxxx x&xxxx;xxxxxxxxxx dohod x&xxxx;xxxxxxx xxxxxx [text xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx týkajících xx dohod x&xxxx;xxxxxxx xxxxxx a reverzních xxxxx x&xxxx;xxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxXxxxxxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx nákladů xx xxxxxx a vývoj [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx účetních xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxx xx xxxxxx x&xxxx;xxxxx. [Xxxxx: Xxxxxxx na xxxxxx x&xxxx;xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxxXxxXxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx účetních xxxxxxxx xxxxxxxxxx se xxxxxxxxx peněžních prostředků x&xxxx;xxxxxxxxx xxxxxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx jednotky xxxxxxxxxx xx omezených xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx účetních xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx vykazování podle xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx účetních xxxxxxxx xxxxxxxxxx xx xxxxxxxx o poskytování xxxxxxxxxxxxx xxxxxx [text xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;117 xxxx. b) |
documentation |
Popis xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx týkajících se xxxxxxxx x&xxxx;xxxxxxxxxxx licencovaných xxxxxx. [Odkaz: Xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx služeb [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx účetních xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx transakcí, xxx xxxxx xxxxxx xxxxxxxx: x) xxxxxx xxxxx xxxx služby od xxxxxxxxxx tohoto xxxxx xxxx xxxxxx (včetně xxxxxxxxxxx) x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx vázaných xx xxxxx; xxxx b) xx vznikne xxxxxxx xxxxxxxxx transakci x&xxxx;xxxxxxxxxxx x&xxxx;xxxxx xxxxxxx o úhradách xxxxxxxx na akcie x&xxxx;xxxxxxx, xxx toto xxxxx nebo xxxxxx xxxxxx xxxx xxxxxx xxxxxxxx xx xxxxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxXxxxxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxx xx odklízení xxxxxxx [xxxx block] |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel xxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxx xx xxxxxxxxxxxx xxxxxx, které xxxxxxxx xxx činnosti povrchového xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx se xxxxxxxxx xxxxxxx [text xxxxx] |
Xxxxxxx praxe: XXX 1 odst. 117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxx podniků. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxXxxxxXxxxXxxxxxXxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx týkajících se xxxxxx xxxx než xxxx x&xxxx;xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxx xxxx xxx xxxx x&xxxx;xxxxxx. [Xxxxx: Daňový xxxxxx x&xxxx;xxxxxxxx xxxxxxx xx xxx z příjmů] |
||||
ifrs-full |
DescriptionOfAccountingPolicyForTerminationBenefits |
text block |
label |
Popis xxxxxxxx xxxxxxxx týkajících xx požitků xxx xxxxxxxx pracovního poměru [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. b) |
documentation |
Popis xxxxxxxx xxxxxxxx xxxxxx jednotky xxxxxxxxxx se xxxxxxx xxx xxxxxxxx pracovního xxxxxx. [Odkaz: Xxxxxxx xx požitky při xxxxxxxx pracovního poměru] |
||||
ifrs-full |
DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory |
text xxxxx |
xxxxx |
Xxxxx účetních pravidel xxxxxxxxxx xx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 písm. x) |
xxxxxxxxxxxxx |
Xxxxx účetních xxxxxxxx xxxxxx xxxxxxxx týkajících xx obchodních x&xxxx;xxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx x&xxxx;xxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxXxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx a jiných xxxxxxxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx účetní xxxxxxxx týkajících xx xxxxxxxxxx x&xxxx;xxxxxx pohledávek. [Xxxxx: Obchodní x&xxxx;xxxx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxXxxxxxXxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx se xxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 odst. 117 xxxx. b) |
documentation |
Popis účetních xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxx x&xxxx;xxxxxxx z obchodování. [Xxxxx: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxxXxxxXxxxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxx vlastníky [text xxxxx] |
Xxxxxxx praxe: XXX 1 odst. 117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx účetních xxxxxxxx xxxxxx jednotky xxxxxxxxxx xx transakcí s nekontrolujícími xxxxxxxxx. [Odkaz: Xxxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxxXxxxXxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx účetních xxxxxxxx xxxxxxxxxx xx xxxxxxxxx se xxxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx pravidel xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxx xx spřízněnými xxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;117 xxxx. b) |
documentation |
Popis xxxxxxxx xxxxxxxx xxxxxx jednotky xxxxxxxxxx xx vlastních xxxxx. [Odkaz: Xxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx účetních xxxxxxxx xxxxxxxxxx xx xxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;117 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxxxxx xx xxxxxxx. Xxxxxxxx xxxx xxxxxxxx xxxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxx xx xxxxx xxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx týkajících xx xxxxxx xxxxxx peněžních xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IAS 7 xxxx.&xxxx;46 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxx složek xxxxxxxxx xxxxxxxxxx a peněžních xxxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx a peněžní xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx podniku |
Zveřejnění: XXXX 3 xxxx.&xxxx;X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxx xxxxxxx, xxx xxxxx xxxxxxxxx xxxxx xxxxxxxx v podnikové xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxXxXxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxxXxXxXxxxxXxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxx xxxxxxxxx xxxxx xx xxxxxxxxxxxx závazků, xxxx xxxxxxxxxxxxxxx leasingu |
Příklad: XXX 7 odst. 44 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx nabytí xxxxx xxx xxxxxxxxx xxxxx se xxxxxxxxxxxx xxxxxxx, nebo xxxxxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxXxXxxxxXxXxxxxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx podniku xxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 7 xxxx.&xxxx;44 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxxxxxxxXxXxxxxxxXxXxxxxxxXxXxxxxxxxxxxxxXxXxxxxXxxxXxXxxxxxxXxxxxxxxxxXxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx nebo xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxx xx plánu |
Zveřejnění: XXX 19 xxxx.&xxxx;148 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxx xx sdruženého xxxx xxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx plány definovaných xxxxxxx [xxxxxx]; Státní xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxxxxxxxXxXxxxxxxXxXxxxxxxXxXxxxxxxxxxxxxXxXxxxxXxxxXxXxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx xxxxxxxx xxxxxxxxxx nebo xxxxxxxx xxxxx xx xxxxxxx xxxxx |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;148 xxxx. x) xxx i) |
documentation |
Popis xxxxx xxxxxxxxxxx rozdělení xxxxxxx xxxx přebytku xx xxxxxxx xxxxxxxxxx nebo xxxxxxxx plánu xxxxxxxxxxxx xxxxxxx. [Xxxxx: Sdružené xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]; Státní xxxxx xxxxxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfAmountsOfAssetsLiabilitiesEquityInterestsOrItemsOfConsiderationForWhichInitialAccountingIsIncomplete |
text |
label |
Popis xxxxx, xxxxxxx, xxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxx xxxxxx, xxxxxxx prvotní xxxxxxxxxx xxxx dokončeno |
Zveřejnění: XXXX&xxxx;3 xxxx.&xxxx;X67 písm. a) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx aktiv, závazků, xxxxxxxxxxxxx podílů xxxx xxxxxxxxx xxxxxx, jejichž xxxxxxx xxxxxxxxxx podnikové xxxxxxxxx není xxxxxxxxx. [Xxxxx: Podnikové kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxxx xx reálné xxxxxxx xxxxx plánu |
Zveřejnění: XXX&xxxx;19 xxxx.&xxxx;143 |
xxxxxxxxxxxxx |
Xxxxxx hodnota xxxxxxxxx xxxxxxxxxxxxxx finančních xxxxxxxx účetní xxxxxxxx, xxxxx xxxx zahrnuty xx xxxxxx xxxxxxx xxxxx v plánu xxxxxxxxxxxx xxxxxxx. [Xxxxx: Aktiva xxxxx, x&xxxx;xxxxxx xxxxxxx; Xxxxxxxx xxxxxxxx, třída [xxxxxx]; Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxXxxxxxXxxxXxXxxxxxXxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxx xxxxxx xxxxxxxxx xxxxxx xxxxxxxxx zahrnutá xx xxxxxx xxxxxxx xxxxx xxxxx |
Xxxxxxxxxx: XXX&xxxx;19 xxxx.&xxxx;143 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxx xxxxx xxxxxxxxxxx xxxxxx jednotkou, xxxxx xxxx xxxxxxxx xx xxxxxx xxxxxxx xxxxx v plánu definovaných xxxxxxx. [Odkaz: Xxxxxx xxxxx, x&xxxx;xxxxxx xxxxxxx; Xxxxx definovaných xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxXxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxx zahrnuté xx xxxxxx hodnoty xxxxx xxxxx |
Xxxxxxxxxx: XXX&xxxx;19 xxxx.&xxxx;143 |
xxxxxxxxxxxxx |
Xxxxxx hodnota xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxx, xxxxx xxxx xxxxxxxx xx reálné xxxxxxx xxxxx v plánu xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx xxxxx, x&xxxx;xxxxxx xxxxxxx; Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxXxxxxxxXxxxxxxxxxxxxxxxXxxXxxxxxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxxx xxxxxx xxxxxxxxxx xxxxxx xxxxxxxx v souvislosti xx správou xxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;139 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xx správou xxxxx xxxxxxxxxxxx požitků, xxxxx xxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxxx, xxxxxxxxx xxxxxxxxxx xxxxxxx xxxx xxxxx dozorčí xxxx xxxxx. [Xxxxx: Xxxxx xxxxxxxxxxxx požitků [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxxxxXxxxxxxXxxxXxxxxxxxxxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx podmínek ukončení xxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 26 odst. 36 písm. x) |
xxxxxxxxxxxxx |
Xxxxx podmínek xxxxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxXxXxxxxxxxxXxxxxxxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxxxxxx sazeb |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 odst. 117 písm. c) xxx iii) |
documentation |
Popis přístupu xxxxxxxxx xx&xxxx;xxxxxxxxx xxxxxxxxxxx xxxxx při uplatňování XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx přístupu xxxxxxxxx xx xxxxxxxxx xxxxxxxxxxxx složek |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 117 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxxx xx&xxxx;xxxxxxxxx xxxxxxxxxxxx xxxxxx xxx xxxxxxxxxxx XXXX 17. Investiční xxxxxx jsou xxxxxx, xxxxx xx xxxxx xxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx xx všech xxxxxxxxx xxxxxxxxxxxx bez xxxxxx xx to, zda xxxxxxx pojistná xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxXxXxxxxxxxxXxxxxxxxXxxxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxxxXxxXxxxxxxxxxxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxXxxxXxxxxxXxxxxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxxx xxx požitků xxxxxxxxxxxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxxxx, xxxxxxxxxx xxxxxxxxx s prvky xxxxx xxxxxx |
Xxxxxxxxxx: účinný od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;117 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxx poměrných vah xxxxxxx poskytovaných xxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxx pojistné xxxxxxx x&xxxx;xxxxx xxxxx účasti. [Xxxxx: Xxxxx xxxxxxx xxxxxxxxxxxx položek xxx xxxxxxx x&xxxx;xxxxx přímé xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxXxXxxxxxxxxXxxxxxxxXxxxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxxxXxxXxxxxxxxxxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxxx vah xxxxxxx poskytovaných pojistným xxxxxx x&xxxx;xxxxxxx investičního xxxxxx, xxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxx xxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;117 xxxx.&xxxx;x) bod x) |
xxxxxxxxxxxxx |
Xxxxx přístupu xxxxxxx x&xxxx;xxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxx xxx pojistné xxxxxxx bez xxxxx xxxxx xxxxxx. Xxxxxxxxxx xxxxxxxxx xxx prvků xxxxx xxxxxx xx xxxxxx xxxxxxxx smlouvy, xxxxx xxxxxx xxxxxxxxxx xxxxxxxxx s prvky přímé xxxxxx. [Odkaz: Xxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx xxx xxxxxxx x&xxxx;xxxxx xxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxXxXxxxxxxxxXxxxXxxxxxxxxxXxxXxxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxx pro xxxxxxxxx xxxxxxxx úpravy týkající xx&xxxx;xxxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 odst. 117 písm. c) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxx xx&xxxx;xxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xx&xxxx;xxxxxxxxxxxx xxxxxx, xxxxxx xxxx, xxx xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxx xx&xxxx;xxxxxxxxxxxx xxxxxx xxxxxxx xx&xxxx;xxxxxx xxxxxx poskytované x&xxxx;xxxxxxxxxx smluv a složku xxxxxxxxxxxxx xxxxxxxxxxx xxxx&xxxx;xxxx xxxxxxx v plné xxxx xx&xxxx;xxxxxxxx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx xxxxxx týkající xx&xxxx;xxxxxxxxxxxx rizika [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxXxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxXxXxxxxxXxxxXxxxxXxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxxXxxxxxxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxx k rozlišení xxxx v odhadech xxxxxxxxx xxxxxxxxx toků vyplývajících x&xxxx;xxxxxx xxxxxxxxx pravomoci x&xxxx;xxxxxx xxxx, smlouvy xxx prvků přímé xxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;117 xxxx.&xxxx;x) bod x) |
xxxxxxxxxxxxx |
Xxxxx metody xxxxxxx x&xxxx;xxxxxxxxx změn v odhadech xxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx změn x&xxxx;xxxxxxxx budoucích xxxxxxxxx xxxx u smluv bez xxxxx xxxxx xxxxxx. Xxxxxxxxxx smlouvami xxx xxxxx xxxxx xxxxxx xx rozumí xxxxxxxx xxxxxxx, které xxxxxx xxxxxxxxxx xxxxxxxxx s prvky xxxxx xxxxxx. [Odkaz: Xxxxx složení xxxxxxxxxxxx xxxxxxx xxx xxxxxxx x&xxxx;xxxxx xxxxx účasti] |
||||
ifrs-full |
DescriptionOfArrangementForContingentConsiderationArrangementsAndIndemnificationAssets |
text |
label |
Popis xxxxxxxx x&xxxx;xxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: IFRS 3 odst. B64 xxxx.&xxxx;x) bod ii) |
documentation |
Popis xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx se aktiv x&xxxx;xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxXxxxxxxxxxXxxxXxXxxxXxXxxxxxXxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxx, které xxxx nebo xxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: XXX&xxxx;19 odst. 146 |
documentation |
Popis xxxxxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxx, které plán xxxxxxxxxxxx požitků xxxx xxxxxx xxxxxxxx xxxxxxx, xxxxxx xxxxxxx anuit x&xxxx;xxxxxx xxxxxxx, jako xxxx xxx. xxxxxxxxx xxxxx, x&xxxx;xxxxxx xxxxx. [Xxxxx: Xxxxx definovaných xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxxxxxXxxxxxxxxxXxxxXxxxXxxxXxxxxxxxXxxXxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxXxXxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx základů xxxxxx xxxxxxx, xxxxx xxxx přepracována podle xxxx ve všeobecné xxxxx xxxx xxxxxxx xxxx |
Xxxxxxxxxx: XXX 29 xxxx.&xxxx;39 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, zda se xxxxxx závěrka, xxxxx xxxx xxxxxxxxxxxx xxxxx xxxx ve xxxxxxxxx xxxxx xxxx funkční xxxx, xxxxxxx xx xxxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx, xxxx xxxxxxxx x&xxxx;xxxxxxxxx v běžných cenách x&xxxx;xxxxxxxxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxXxxxxxxxxxxXxxxxxxxxXxxxxxXxxXxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx, proč jsou xxxxxxxx aktiva vybrána xxx uplatnění překrývacího xxxxxxxx |
Xxxxxxxxxx: účinný xxx xxxxxx xxxxxxx standardu XXXX 9, IFRS 4 odst. 39L xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx, xxxx xxxx xxxxxxxx aktiva xxxxxxx xxx uplatnění xxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxXxxxxxxxxxxXxxxxxXxXxxxxxxXxxXxxxxxxxxxXxxxxxxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxxxx xxxx úhrady x&xxxx;xxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X64 xxxx.&xxxx;x) bod ii) |
documentation |
Popis xxxxxxx xxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx dohod x&xxxx;xxxxxxxxx protihodnotě x&xxxx;xxxxx x&xxxx;xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxXxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxxXxxxxxxxxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX17 |
xxxx |
xxxxx |
Xxxxx xxxxxxx k určení xxxxxxxxxx aktiv, která xxxx xxxxxxxxx xxx xxxx xxxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx IFRS 17 |
Xxxxxxxxxx: účinný od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;X32 písm. a) |
documentation |
Popis xxxxxxx x&xxxx;xxxxxx finančních xxxxx, xxxxx xxxx způsobilá xxx xxxx xxxxxx x&xxxx;xxxx xxxxxxxxx použití xxxxxxxxx XXXX 17. Xxxxxxxx xxxxxxx xx xxxxxxxxx xxxxx x&xxxx;xxxxxxx, xx&xxxx;xxxx xxxxxxxx aktivum xxxx drženo x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxx, která není xxxxxxx xx smlouvami xxxxxxxxxxx xx&xxxx;xxxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxxxxxxXxxXxxxxxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx báze účetnictví xxx xxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 8 xxxx.&xxxx;27 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxx xxx transakce mezi xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx jednotky. [Xxxxx: Xxxxxxx xxxxxxxxxx segmenty [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxxXxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxxxxXxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxXxXxxxxxxxxXxxxxxxxxxxXxxxXxxxxxxxxXxxxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx a technik xxxxxx xxxxxxxxx ke xxxxxxxxx, xxx xx úvěrové xxxxxx finančních xxxxxxxx xx xxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;35X xxxx.&xxxx;x) bod ii) |
documentation |
Popis xxxxxxx xxxxxx a předpokladů x&xxxx;xxxxxxx xxxxxx xxxxxxxxx xx stanovení, xxx xx xxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx od xxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxxXxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxxxxXxxxXxXxxxxxxxxXxxxxxxXxxxxxxxxXxxxxXxXxxxxxxxxxxxxxXxxxxxxxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx vstupů x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxx xxxxxxxxx ke stanovení, xxx xx finanční xxxxxxx úvěrově xxxxxxxxxxxxx xxxxxxxxx aktivem |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;35X písm. a) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx vstupů x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxx xxxxxxxxx xx xxxxxxxxx, zda xx finanční xxxxxxx xxxxxxx znehodnoceným xxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxxXxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxxxxXxxxXxXxxxxxx12xxxxxXxxXxxxxxxxXxxxxxxxXxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx základu xxxxxx x&xxxx;xxxxxxxxxxx a technik odhadu xxxxxxxxx k vyčíslování dvanáctiměsíčních xxxxxxxxxxx xxxxxxxxx ztrát x&xxxx;xxxxxxxxxxx úvěrových xxxxx xx dobu xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 35G xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx vstupů x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxx odhadu xxxxxxxxx k vyčíslování xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxx úvěrových xxxxx xx xxxx trvání. |
||||
ifrs-full |
DescriptionOfBasisOfPreparationOfSummarisedFinancialInformationOfAssociate |
text |
label |
Popis xxxxxxx xxx xxxxxxxx xxxxxxxx účetních xxxxxxxxx xxxxxxxxxxxx podniku |
Zveřejnění: IFRS 12 odst. X15 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxx xxxxxxxx xxxxxxxx účetních xxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxx přípravu xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxx podniku |
Zveřejnění: XXXX 12 xxxx. X15 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxx přípravu xxxxxxxx xxxxxxxx informací xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfBasisOfValuationOfAssetsAvailableForBenefits |
text |
label |
Popis xxxxxxx ocenění aktiv xxxxxxxxxxxx xxx xxxxxxx |
Xxxxxxxxxx: XXX 26 xxxx.&xxxx;35 xxxx.&xxxx;x) xxx ii) |
documentation |
Popis xxxxxxx ocenění aktiv xxxxxxxxxxxx xxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxXxxxxxxxxxxxXxxXxxXxxxXxxXxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx, xx kterém xxxx xxxxxxxxxx nebo xxxxxxxxxx xxxxxxxx xxxx časového xxxxxxxxx při cenové xxxxxxxx, x&xxxx;xxx jsou xxxxxxx a následně oceněny |
Zveřejnění: XXXX&xxxx;14 xxxx.&xxxx;32 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx, xx xxxxxx xxxx xxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx, x&xxxx;xxx xxxx xxxxxxx x&xxxx;xxxxxxxx oceněny, xxxxxx xxxx, xxx xx xxxxxxxx návratnost xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při cenové xxxxxxxx x&xxxx;xxx xx xxxxxxxxx xxxxxx ze xxxxxxxxxxxx. [Xxxxx: Zůstatky xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxXxxxxXxxxxxxxxxxXxxxxxXxxXxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx, xx xxxxxx byla xxxxxx xxxxxx xxxxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 36 xxxx.&xxxx;134 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx, na xxxxxx xxxx xxxxxx xxxxxx xxxxxxxxxx částka penězotvorné xxxxxxxx (xxxxxxx xxxxxxxx) (xx. xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxx xxxxxxx xxxxxxx o náklady xx xxxxxx). [Xxxxx: Xxxxxxxxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfBasisUsedToDetermineSurplusOrDeficitOfMultiemployerPlan |
text |
label |
Popis základu xxx stanovení xxxxxxxx xxxx schodku xxxxxxxxxx xxxx xxxxxxxx plánu |
Zveřejnění: XXX 19 odst. 148 xxxx. x) bod xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx pro xxxxxxxxx přebytku nebo xxxxxxx x&xxxx;xxxxx sdruženého xxxx xxxxxxxx xxxxx, xxxxx může xxxxxxxx xxxx budoucích xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxx xxxxxxxxxxxx požitků [xxxxxx]; Xxxxxx plány xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxXxXxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxXxxxXxxXxxxxxXxxxXXXX7XxxXXXX9 |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxx přípravu srovnávacích xxxxxxxxx, které xxxxxx xx xxxxx xx xxxxxxxxx XXXX&xxxx;7 a IFRS 9 |
Zveřejnění: XXXX 1 odst. X2 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxx xxxxxxxx xxxxxxxxxxxx informací, xxxxx xxxxxx ve xxxxx xx standardy XXXX&xxxx;7 x&xxxx;XXXX&xxxx;9. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx biologických aktiv |
Zveřejnění: XXX&xxxx;41 xxxx.&xxxx;41 |
xxxxxxxxxxxxx |
Xxxxx biologických xxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxxxXxxxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxx biologických aktiv xxxxx oceňovaných xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 41 xxxx.&xxxx;56 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxxx xxxxx, xxxxx byla xxxxx oceňována pořizovacími xxxxxxx xxxxxxxxx o oprávky x&xxxx;xxxxxxxxxxx ztráty xx xxxxxxxxxxxx, jejichž reálná xxxxxxx xx xxxxx xxxxx xxxxxxx období xxxxxxxxxx měřitelnou. [Xxxxx: X&xxxx;xxxxxx hodnotě [xxxxxx]; X&xxxx;xxxxxxxxxxxx xxxxxxxxx [xxxxxx]; Xxxxxxxxxx aktiva; Xxxxxx xx xxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx biologických xxxxx, xxxx-xx xxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxxxxxx |
Xxxxxxxxxx: XXX 41 odst. 54 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx biologických xxxxx, xxxx-xx xxxxxxxxx x&xxxx;xxxxxx xxxxxxx nespolehlivé a účetní xxxxxxxx xx oceňuje xxxxxxxxxxxx náklady xxxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx xx xxxxxxxxxxxx. [Xxxxx: Xxxxxxxxxx aktiva; Ztráta xx znehodnocení] |
||||
ifrs-full |
DescriptionOfCashgeneratingUnit |
text |
label |
Popis xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 36 xxxx.&xxxx;130 xxxx. d) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxxx xxxxxxxx (zda xxx x&xxxx;xxxxxxxxxx xxxxxxx, xxxxx, xxxxxxxxxxxxxx operaci, xxxxxxxxxx xxxxxx xxxx xxxxxxx xxxxxxxxxx xxxxxxx, jak xx xxxxxxxxxx xx xxxxxxxxx&xxxx;XXXX&xxxx;8). [Xxxxx: Xxxxxxxxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfChangeInValuationTechniqueUsedInFairValueMeasurementAssets |
text |
label |
Popis xxxxx xxxxxxxx xxxxxxxxx xxxxxxxxx xxx xxxxxxxxx reálnou xxxxxxxx, xxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx techniky xxxxxxxxx (xxxxxxxxx změny x&xxxx;xxxxxxx xxxxxxxx xx xxxxxxxx xxxxxxx nebo xxxxxxx další techniky xxxxxxxxx) xxx xxxxxxx xxxxx reálnou xxxxxxxx. [Xxxxx: Výnosový xxxxxxx [xxxxxx]; Xxxxx přístup [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxXxxxxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx xxxxxxxx xxxxxxxxx xxxxxxxxx při xxxxxxxxx reálnou hodnotou, xxxxxxx xxxxxxxxxx nástroje xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx změny xxxxxxxx xxxxxxxxx (xxxxxxxxx xxxxx x&xxxx;xxxxxxx přístupu na xxxxxxxx přístup xxxx xxxxxxx další xxxxxxxx xxxxxxxxx) pro xxxxxxx xxxxxxxxx xxxxxxxxxxxx nástrojů xxxxxx xxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Vlastní xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [member]; Výnosový xxxxxxx [xxxxxx]; Xxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxXxxxxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx xxxxxxxx oceňování používané xxx xxxxxxxxx reálnou xxxxxxxx, závazky |
Zveřejnění: XXXX 13 xxxx.&xxxx;93 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx xxxxx x&xxxx;xxxxxxx přístupu xx xxxxxxxx xxxxxxx xxxx xxxxxxx xxxxx xxxxxxxx xxxxxxxxx) xxx ocenění xxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx přístup [xxxxxx]; Xxxxx přístup [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxXxxxxxxxxXxxxXxXxxxxxxXxxxXxxxxXxxxXxxxxXxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx xxxxxxxx xxxxxxxxx xxxxxxx xx xxxxxxxxx xxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx na xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;130 xxxx. f) xxx xx), xxxxxxxxxx: XXX 36 odst. 134 písm. x) xxx xxX) |
xxxxxxxxxxxxx |
Xxxxx xxxxx techniky oceňování xxxxxxx xx xxxxxxxxx xxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx na xxxxxxxx. [Xxxxx: Techniky xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx xxxxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 12 odst. 9B |
documentation |
Popis xxxxx xxxxxxx xxxxxxxxxx jednotky. [Xxxxx: Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx [xxxx xxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxXxxxxxxxXxxxxxxXxxXxxxXxxxxxXxxxxxxXxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx cílů, metod x&xxxx;xxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxx při xxxxxxxxxxx xx svým xxxxxxxxx, a toho, x&xxxx;xxxxx xxxxxxxxx účetní jednotka xxxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;135 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx cílů, xxxxx x&xxxx;xxxxxxx, xxxxx xxxxxx xxxxxxxx používá xxx xxxxxxxxxxx xx xxxx xxxxxxxxx, x&xxxx;xxxx, s jakým xxxxxxxxx účetní xxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxxXxxxXxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxxXxxxxxxXxxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx xxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx znehodnocení a důvody xxxxxx změn |
Zveřejnění: XXXX 7 xxxx.&xxxx;35X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxxxxxx provedených při xxxxxxxxxxx požadavků xxxxxxxxxx xx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxx změn. |
||||
ifrs-full |
DescriptionOfChangesInExposuresToRisksThatAriseFromContractsWithinScopeOfIFRS17AndHowTheyArise |
text |
label |
Popis xxxx x&xxxx;xxxxxxxxxx xxxx rizikům, xxxxx xxxxxxxxx ze xxxxx spadajících do rozsahu xxxxxxxxxx xxxxxxxxx IFRS 17, x&xxxx;xxxxxxx, xxx xxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 odst. 124 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxxxxx xxxx xxxxxxx, xxxxx xxxxxxxxx xx xxxxx spadajících xx xxxxxxxxxx xxxxxxxxx XXXX 17, x&xxxx;xxxxxxx, xxx xxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxXxxXxxxxxxxxxxXxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx při přípravě xxxxxxx xxxxxxxxxx pro xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;145 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx metod x&xxxx;xxxxxxxxxxx použitých při xxxxxxxx xxxxxxx xxxxxxxxxx xxx xxxxxxxx pojistněmatematické xxxxxxxxxxx. [Xxxxx: Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxXxxXxxxxxxxxxxXxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxXxXxxxXxxxxxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
xxxx |
xxxxx |
Xxxxx xxxx xxxxx a předpokladů xxxxxxxxx xxx přípravě xxxxxxx xxxxxxxxxx pro xxxxx x&xxxx;xxxxxxxxxx xxxxxx, které xxxxxxxxx ze xxxxx xxxxxxxxxxx do xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;128 písm. c) |
documentation |
Popis změn xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx xxx přípravě xxxxxxx xxxxxxxxxx xxx xxxxx x&xxxx;xxxxxxxxxx xxxxxx, xxxxx xxxxxxxxx xx xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx standardu XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxXxxxXxXxxxxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxXxxxxxxxxXxxXxxxxxxxxxXxxxxxXxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx změn xxxxx xxxxxxxxx k ocenění xxxxx xxxxxxxxxxx do xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 a postupů x&xxxx;xxxxxxxxxx xxxxxxxxx veličin x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;117 písm. b) |
documentation |
Popis veškerých xxxx xxxxx použitých x&xxxx;xxxxxxx xxxxx spadajících xx xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 x&xxxx;xxxxxxx k odhadování xxxxxxxxx xxxxxxx u těchto xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxXxxxXxXxxxxxxXxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
xxxx |
xxxxx |
Xxxxx xxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxx, xxxxx xxxxxxxxx xx smluv xxxxxxxxxxx xx&xxxx;xxxxxxx působnosti xxxxxxxxx XXXX 17 |
Xxxxxxxxxx: xxxxxx od 1. 1. 2023, XXXX 17 xxxx.&xxxx;124 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx veškerých xxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxx, xxxxx xxxxxxxxx xx xxxxx spadajících xx xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17. |
||||
ifrs-full |
DescriptionOfChangesInObjectivesPoliciesAndProcessesForManagingRisksThatAriseFromContractsWithinScopeOfIFRS17 |
text |
label |
Popis xxxx xxxx, xxxxx x&xxxx;xxxxxxx xxxxxx rizik, xxxxx xxxxxxxxx xx xxxxx spadajících xx xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 124 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxx xxxx, xxxxx x&xxxx;xxxxxxx xxxxxx xxxxxxxx xxx xxxxxx xxxxx, xxxxx vyplývají xx xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxXxXxxxXxxxxxxxxxXxxxxXxXxxxxxxxXxxxxXxxxXxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxx plánu xxxxxxx xxxxxxxxxxxx aktiva xxxx xxxxxxxxxx skupiny držených x&xxxx;xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;5 xxxx.&xxxx;42 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx a okolností xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx plán xxxxxxx xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxxxx aktiva xxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx; Vyřazované skupiny xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx změn xxxxxxxx x&xxxx;xxxxxxxxxxx licencovaných xxxxxx |
Xxxxxxxxxx: SIC 29 xxxx.&xxxx;6 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx ujednání x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx služeb. [Xxxxx: Xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx [member]] |
||||
ifrs-full |
DescriptionOfChangesToEntitysRiskManagementStrategyArisingFromEntitysExposureToFinancialInstrumentsSubjectToInterestRateBenchmarkReformExplanatory |
text xxxxx |
xxxxx |
Xxxxx xxxx strategie xxxxxx rizik xxxxxx xxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxx, xxxxx jsou xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;24X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxx řízení xxxxx účetní xxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxx účetní xxxxxxxx xxxxxxxxx nástrojům, xxxxx jsou xxxxxxxxx xxxxxxx referenčních úrokových xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxXxxXxxxxXxxxxxXxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxXxxXxxxxxxxxxxxXxxxxxxxxxXxXxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx drženého kolaterálu x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxx, xxxxxxxx xxxxxx, která xxxx jednotlivě xxxxxxxx xx xxxxxxxxxxxx |
Xxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;37 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx. XX29 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx povahy xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxx, xxxxx byla xxxxxxxxxx xxxxxxxx xx znehodnocená. [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxXxXxxxxxxxXxxXxxxxXxxxxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx drženého jako xxxxxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxxx xx částku, která xxxxxxx reprezentuje xxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxx. |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;36 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx drženého jako xxxxxxxxx xxxxx x&xxxx;xxxxx xxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxx xxxxxxxxxx xxxxxx (xxxx. vyčíslení xxxxxxx, x&xxxx;xxxxx kolaterál x&xxxx;xxxx xxxxxxx xxxxxxxx snižují xxxxxxx xxxxxx) x&xxxx;xxxxxxx xx xxxxxx, xxxxx xxxxxxx reprezentuje maximální xxxx xxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx riziko [xxxxxx]; Xxxxxxxxx xxxx xxxxxxxxx rizika] |
||||
ifrs-full |
DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancements2014 |
text |
label |
Popis xxxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X xxxx. b) |
documentation |
Popis xxxxxxxxxx drženého xxxx xxxxxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxx s ohledem xx částku, xxxxx xxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxx. Xx zahrnuje xxxxx povahy a kvality xxxxxxxx kolaterálu, xxxxxxxxxx xxxxx xxxxxxxxxx změn xxxxxxx xxxxxx kolaterálu xxxx úvěrových xxxxxxxx x&xxxx;xxxxxxxxx o finančních xxxxxxxxxx, x&xxxx;xxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxx xx kolaterálu. [Xxxxx: Xxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx xxxx xxxxxxxxx rizika] |
||||
ifrs-full |
DescriptionOfCollateralHeldAsSecurityAndOtherCreditEnhancementsAndTheirFinancialEffectInRespectOfAmountThatBestRepresentsMaximumExposureFinancialInstrumentsToWhichImpairmentRequirementsInIFRS9AreNotApplied |
text |
label |
Popis xxxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xxxxx a dalších úvěrových xxxxxxxx x&xxxx;xxxxxx xxxxxxxxxx xxxxxx s ohledem xx xxxxxx, xxxxx xxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxx xxxx xxxxxxxxx rizika, xxxxxxxx xxxxxxxx, xx xxxxx xx xxxxxxxxx xxxxxxxxx týkající xx xxxxxxxxxxxx uvedené ve xxxxxxxxx&xxxx;XXXX&xxxx;9 |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;36 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxx jako xxxxxxxxx xxxxx x&xxxx;xxxxx xxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxx xxxxxxxxxx dopadu (xxxx. xxxxxxxxx xxxxxxx, x&xxxx;xxxxx kolaterál a jiná xxxxxxx xxxxxxxx xxxxxxx xxxxxxx xxxxxx) x&xxxx;xxxxxxx xx xxxxxx, xxxxx xxxxxxx reprezentuje xxxxxxxxx xxxx úvěrového xxxxxx xxxxxxxxxx xxxxxxxx, xx xxxxx se xxxxxxxxx xxxxxxxxx týkající xx xxxxxxxxxxxx xxxxxxx xx xxxxxxxxx&xxxx;XXXX&xxxx;9. [Xxxxx: Xxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx xxxx úvěrového rizika] |
||||
ifrs-full |
DescriptionOfCollateralPermittedToSellOrRepledgeInAbsenceOfDefaultByOwnerOfCollateral |
text |
label |
Popis xxxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxx, xxxxx xxxx xxx prodán xxxx xxxxx poskytnut x&xxxx;x&xxxx;xxxxxxx, xx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxx majitele xxxxxxxxxx, xxxxxx xxxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;15 písm. c) |
documentation |
Popis xxxxxxxx xxxxxxxxx s užitím xxxxxxxxxx, xxxxx xxxx xxx xxxxxx xxxx xxxxx xxxxxxxxx x&xxxx;x&xxxx;xxxxxxx, xx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx kolaterálu, xxxxxx xxxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxXxxxxxxXxxxxxxxXxXxxxXxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx porovnání xxxxx x&xxxx;xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxxxxxxxxxxx jednotkami x&xxxx;xxxxxxxxx xxxx rizika xxxxxx z podílů xx xxxxxxxxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;29 písm. x) |
xxxxxxxxxxxxx |
Xxxxx porovnání xxxxxx xxxxxxx xxxxx x&xxxx;xxxxxxx xxxxxx xxxxxxxx, xxxxx xx xxxxxxxx k jejím xxxxxxx ve xxxxxxxxxxxxxxx xxxxxxxxxx, x&xxxx;xxxxxxxxx mírou xxxxxxxxx účetní xxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxx. [Xxxxx: Xxxxxx xxxxxxx [member]; Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxxx xxxx xxxxxx xxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxXXXXxXxXxxxxxxXxxXxxxxxxXxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx shody xx xxxxxxxxx XXXX, xxxx-xx xxxxxxxxxxx xxx xxxxxxxxx xxxxxx závěrku |
Zveřejnění: XXX&xxxx;34 xxxx.&xxxx;19 |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxxx xxxxxx xxxxxxx účetní xxxxxxxx se standardy XXXX. [Odkaz: XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxxxXxxxxXxxXxxxxxxxxXxxxXxxxxxXxxxxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx složení xxxxxxxxxxxx xxxxxxx xxx xxxxxxx x&xxxx;xxxxx xxxxx xxxxxx] |
Xxxxxxxxxx: xxxxxx od 1. 1. 2023, XXXX 17 xxxx.&xxxx;111 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxxxxxxxxxx položek xxx xxxxxxx x&xxxx;xxxxx xxxxx účasti. Pojistnými xxxxxxxxx s přímou účastí xx xxxxxx xxxxxxxx xxxxxxx, x&xxxx;xxxxx xx&xxxx;xxxxxxx: x) xxxxxxx xxxxxxxx xxxxxxxxxxx, xx&xxxx;xxxxxxxxx xx xxxxxxx na xxxxxx x&xxxx;xxxxx identifikované xxxxxxx xxxxxxxxxxxx xxxxxxx; x) xxxxxx xxxxxxxx xxxxxxx, xx&xxxx;xxxxxxxxxxxx xxxxxx xxxxxx xx&xxxx;xxxx xxxxxxxxx části xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxx hodnotě; x&xxxx;x) xxxxxx jednotka očekává, xx&xxxx;xxxxxxxxx xxxx xxxxxxxx xxxxx částek, xxxxx xxxx být vyplaceny xxxxxxxxxxxx, xxxx xxxxxxx x&xxxx;xxxxxxxxxx xx&xxxx;xxxxx reálné xxxxxxx xxxxxxxxxxxx položek. Xxxxxxxxxx položky xxxx xxxxxxx, které určují xxxx xxxxxx splatných xxxxxxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx pojistného xxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxx xxxxxx, xxx vedení xxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxx sdílené xxxxxxxxxxxxxxx, xxxxx identifikuje xxxxxx koncentraci (xxxxxxxxx x&xxxx;xxxxxxx, xx xxx xxxxxxxx události, geografickou xxxxxx xxxx měnu). |
||||
ifrs-full |
DescriptionOfConclusionWhyTransactionPriceWasNotBestEvidenceOfFairValue |
text |
label |
Popis xxxxxx, xxxx xxxxxxxxxx xxxx není nejlepším xxxxxxx reálné xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 28 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, proč xxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxx, xx xxxxxxxxxx xxxx xxxx xxxxxxxxx důkazem xxxxxx xxxxxxx, včetně xxxxxx xxxxxx, xxxxx xxxxxxxxx reálnou hodnotu. |
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ifrs-full |
DescriptionOfContractualAgreementOrStatedPolicyForChargingNetDefinedBenefitCost |
text |
label |
Popis xxxxxxxxx xxxxxxx xxxx xxxxxxxxxxx pravidla xxx xxxxxxxx xxxxxxx xxxxxxx xx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;149 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxxx xxxx stanoveného pravidla xxx účtování xxxxxxx xxxxxxx xx definované xxxxxxx, xxxx skutečnost, xx xxxxxx smluvní xxxxx či xxxxxxxxx xxxxxxxx xxxxxxxxxx, x&xxxx;xxxxxx xxxxxxxx xxxxxxxxx se xxxxx definovaných xxxxxxx, xxxxx sdílejí xxxxxx xxxx různými xxxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxxxxx. [Odkaz: Plány xxxxxxxxxxxx xxxxxxx sdílející xxxxxx mezi xxxxxxxx xxxxxxxxxx xxx společnou xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxXxxxXxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxx na xxxxxxx xxxxxxx |
Xxxxxxx: IAS 7 xxxx.&xxxx;44 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxxx xxxxx xx vlastní xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxxxxxXxxxXxxxxXxxxxxxXxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxx alokace xxxxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;97 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxxxxxx 53 x&xxxx;69 xxxxxxxxx IFRS 17, xxxxx byla splněna, xxxxx xxxxxx xxxxxxxx xxxxxxx danou xxxxxx xxxxxxx pojistného. Xxxxxxx xxxxxxx pojistného xx xxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxxxxx 53 xx 59 xxxxxxxxx XXXX 17, xxxxx zjednodušuje xxxxxxx závazku ze xxxxxxxxxxx pojistného xxxxx xxxxxxx pojistných smluv. |
||||
ifrs-full |
DescriptionOfCriteriaUsedToDistinguishInvestmentPropertyFromOwneroccupiedPropertyAndFromPropertyHeldSaleInOrdinaryCourseOfBusiness |
text |
label |
Popis xxxxxxxx xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx od xxxxxxxxxx xxxxxxx xxxxxxxxxxx a od xxxxxxxxxxx držené xx xxxxxx prodeje x&xxxx;xxxxx xxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 40 odst. 75 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx používaných xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx od xxxxxxxxxx xxxxxxx nemovitosti x&xxxx;xx xxxxxxxxxxx držené xx účelem prodeje x&xxxx;xxxxx xxxxx činnosti x&xxxx;xxxxxxxxx, xxx xx xxxxxxxxxxx nemovitosti xxxx xxxxxxxxxxxx nemovitého majetku xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxxXxXxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxx xx zveřejnění xxxxxxxxx o činnostech xxxxxxxxxxxxx xxxxxxxx sazeb |
Zveřejnění: XXXX&xxxx;14 xxxx.&xxxx;31 |
xxxxxxxxxxxxx |
Xxxxx křížového xxxxxx xx xxxxxxxxxx informací x&xxxx;xxxxxxxxxx podléhajících regulaci xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxXxxxXxxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx odkazu xx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx riziku, které xxxx xxxxxxx xxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: IFRS 7 odst. 35C |
documentation |
Popis xxxxxxxxx xxxxxx na xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx, xxxxx jsou xxxxxxx xxxx xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxXxxxxxxxxxXxxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx odkazu na xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx, xxxxx xxxx xxxxxxx xxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;21X |
xxxxxxxxxxxxx |
Xxxxx křížového xxxxxx xx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxx účetnictví, xxxxx xxxx xxxxxxx xxxx xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxx xx zveřejnění xxxxxxxxx x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;52 |
xxxxxxxxxxxxx |
Xxxxx křížového odkazu xx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxXxxXxxxxxXxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxx xx zveřejnění xxxxxxxxx x&xxxx;xxxxxx a míře xxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx. X6 |
xxxxxxxxxxxxx |
Xxxxx křížového xxxxxx xx xxxxxxxxxx informací x&xxxx;xxxxxx a míře xxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx nástrojů. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxXxxxXxxxxXxxxxXxxxxxxXxxxxxxxXxxxxXxxxxxXxxxxxxXxXxxxxxxXxxxxXxxxxxxXxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxx xx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx sdílejících xxxxxx xxxx xxxxxxxx xxxxxxxxxx xxx společnou xxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxx xxxxxx jednotky xx xxxxxxx |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;150 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxx xx zveřejnění xxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx požitků xxxxxxxxxxx xxxxxx xxxx xxxxxxxx jednotkami xxx xxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxx účetní xxxxxxxx xx xxxxxxx. [Xxxxx: Plány xxxxxxxxxxxx xxxxxxx xxxxxxxxx rizika xxxx xxxxxxxx xxxxxxxxxx xxx společnou kontrolou [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxx xx xxxxxxxxxx informací xxxx xxxxxxxxx účetní xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;34 xxxx.&xxxx;16X |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxx xx xxxxxxxxxx informací xxxx xxxxxxxxx xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, v níž xxxx xxxxxxx doplňkové informace |
Zveřejnění: XXX 21 odst. 57 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, x&xxxx;xxx xxxx xxxxxxx xxxxxxxxx informace účetní xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxXxxXxXxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx a dřívějšího xxxxxxx seskupení xxxxx |
Xxxxxxxxxx: XXX 36 xxxx.&xxxx;130 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxxxx, xxxxxxxx xx xxxxxxxxx xxxxx xxx xxxxxxxx penězotvorné xxxxxxxx xxxxxxx xx xxxxxxxxxxx odhadu xxxxxx xxxxxxxxxx xxxxxx penězotvorné xxxxxxxx (xx-xx nějaká). [Xxxxx: Penězotvorné xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxXxxxxxxXxxxxxxXxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx závazků xxxx xxxxxx xxxxxxxxxx xxxxxxx dceřinému podniku |
Zveřejnění: XXXX 12 xxxx.&xxxx;19X xxxx. b) |
documentation |
Popis xxxxxxxxxxx xxxxxxx nebo xxxxxx xxxxxxxxxx xxxxxxx dceřinému xxxxxxx. [Odkaz: Dceřiné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxxXxxxxXxxxxxxxxXxxxxxXxXxxxxxXxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxXxxxxxxXxxxXxXxxxxxxxxxXxxxxXxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxx xxxxxxxx xxxxxxx, úroků, umořovacích xxxxx nebo splátkových xxxxxx úvěrů v průběhu xxxxxxxxxxxx xxxxxx, xxxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxx splácení úvěru |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;19 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxx xxxxxxxx xxxxxxx, xxxxx, xxxxxxxxxxx xxxxx nebo xxxxxxxxxxx xxxxxx úvěrů x&xxxx;xxxxxxx xxxxxxxxxxxx období, xxxxx xxxxxxxxxxx umožnila xxxxxxxxx xxxxxxxxx xxxxxxxx úvěru. |
||||
ifrs-full |
DescriptionOfDetailsOfDefaultsDuringPeriodOfPrincipalInterestSinkingFundOrRedemptionTermsOfLoansPayable |
text |
label |
Popis xxxxxxxxxxx x&xxxx;xxxxxxxxx xxx xxxxxxxx xxxxxxx, xxxxx, xxxxxxxxxxx fondů xxxx xxxxxxxxxxx xxxxxx xxxxx xxxxx účetního období |
Zveřejnění: XXXX 7 xxxx.&xxxx;18 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxx xxxxxxxx xxxxxxx, xxxxx, xxxxxxxxxxx xxxxx xxxx xxxxxxxxxxx režimů xxxxx xxxxx xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx xxxxxx činností |
Příklad: XXXX 12 xxxx. X26 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx obtíží xxxxxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxXxxxxxxXxXxxxXxxxXxxxxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxx |
Xxxxxxxxxx: XXX&xxxx;36 odst. 134 písm. d) xxx&xxxx;x), zveřejnění: XXX&xxxx;36 xxxx.&xxxx;134 xxxx.&xxxx;x) bod v) |
documentation |
Diskontní xxxxx aplikovaná x&xxxx;xxxxxxxxxx xxxxxxxxx xxxx u penězotvorné xxxxxxxx (xxxxxxx jednotek). [Xxxxx: Xxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxXxxxXxXxxxxxxXxxxxxxxXxXxxxxXxXxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxx xxxxxxx xxx aktuálním xxxxxx hodnoty x&xxxx;xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;130 písm. g) |
documentation |
Diskontní xxxxx xxxxxxx při xxxxxxxxx xxxxxx současné xxxxxxx xxxxxxxxx peněžních xxxx, x&xxxx;xxxxxxx se xxxxxxx, xx xxxxx xxxxxxx x&xxxx;xxxxxx xxxx xxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxXxxxXxXxxxxxxxXxxxxxxxXxXxxxxXxXxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxx xxxxxxx xxx xxxxxxxxxx odhadu xxxxxxx x&xxxx;xxxxxxx |
Xxxxxxxxxx: IAS 36 xxxx.&xxxx;130 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx sazba xxxxxxx xxx předchozím odhadu xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxx toků, x&xxxx;xxxxxxx xx xxxxxxx, xx xxxxx xxxxxxx z aktiva xxxx xxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxXxxxxxxxxxXxXxxxXxXxxxxxxxxxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xxxx xxxxxxxxx ke xxx xxxxxxxxxxxxx x&xxxx;xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxx hodnotě vykázané xx xxxxx xxxx xxxxxx xx xxxxxxxxx xxxxx oceňovaných x&xxxx;xxxxxxx xxxxxxx xxxx xxxxxx xxxxxxx xxxxxxxx do xxxxxxxxx xxxxxxx výsledku |
Zveřejnění: XXXX 7 xxxx.&xxxx;12X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx xxxx xx xxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx aktiv xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxx xxxx xxxxxx do xxxxxxxxx xxxxx oceňovaných x&xxxx;xxxxxxx xxxxxxx xxxx xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx výsledku. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxXxxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxx xxxxxxxxxx xxxxxx xxx správu xxxxxxxxxx xxxxx na xxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;12X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx změny xxxxxxxxxx modelu xxxxxx xxxxxxxx xxx xxxxxx xxxxxxxxxx xxxxx na xxxxxx závěrku. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxx dopadu xxxxxxxxxxx xxxxx xx xxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;139 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxxxxx xxxxx na xxxx xxxxxxxxxxxx xxxxxxx, xxxxxxxxx xxxxxxxxx výše xxxxx. [Xxxxx: Plány xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxXxxxxXxXxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx odhadu xxxxxxx xxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X64 xxxx.&xxxx;x) bod iii) |
documentation |
Popis odhadu xxxxxxx mezí nediskontovaných xxxxxxxxxx úhrad x&xxxx;xxxxx x&xxxx;xxxxxxxxx protihodnotě x&xxxx;xxxxx x&xxxx;xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxxXxXxxxxxxxxxxxxXxxxXxxxxxXxxxxxxxxxxXxXxxxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx události xxxx xxxxx x&xxxx;xxxxxxxxxxx, xxxxx xxxxxxxxx xxxxxxxx odložených xxxxxxxx xxxxx xxxxxxxxx xxx podnikové xxxxxxxxx xx xxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;12 xxxx.&xxxx;81 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxx xxxxx x&xxxx;xxxxxxxxxxx, xxxxx způsobily xxxxxxxx odložených xxxxxxxx xxxxx, xxxxx xxxx xxxxxxx při xxxxxxxxx xxxxxxxxx, xxx xxxx xxxxxxxx xx xx xxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxxxxXxXxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx omezení nároků, xxxxxxx, budovy a zařízení |
Zveřejnění: XXX 16 odst. 74 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx omezení xxxxxx k pozemkům, xxxxxxx x&xxxx;xxxxxxxxx. [Xxxxx: Xxxxxxx, xxxxxx a zařízení] |
||||
ifrs-full |
DescriptionOfExistenceOfThirdpartyCreditEnhancement |
text |
label |
Popis xxxxxxxxx xxxxxxxxx xxxxxxxx od xxxxx strany |
Zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;98 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx úvěrového xxxxxxxx od třetí xxxxxx u závazků xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxxxx posílením xx xxxxx xxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxxXxXxxXxxxxxxxxXxXxxxxxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxx první xxxxxxxx xxxxxx xxxxxxxxx xxxx xxxxxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX 8 odst. 30 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx známých xxxx přiměřeně odhadnutelných xxxxxxxxx xxxxxxxxxxxx se x&xxxx;xxxxxxxxx xxxxxxx xxxxxx, xxxxx bude xxx xxxxxxxx xxxxxx xxxxxxxxx XXXX, který xxx xxxxx, ale dosud xxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxxXxXxxXxxxxxxxxXxXxxxxxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx očekávaného xxxxxx xxxxx aplikace xxxxxx standardů xxxx xxxxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxxXxXxxXxxxxxxxxXxXxxxxxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxx xxxxxxxx nových standardů xxxx interpretací [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx zařazené do xxxxxxx. Xxxx pojmy xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx nebo xxxx xxxxx tabulky. |
||||
ifrs-full |
DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretationsTable |
table |
label |
Zveřejnění očekávaného xxxxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxx xxxx xxxxxxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXX 8 xxxx.&xxxx;30 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxx xxxxxx první xxxxxxxx xxxxxx xxxxxxxxx xxxx interpretací. |
||||
ifrs-full |
DescriptionOfExpectedTimingOfOutflowsContingentLiabilitiesInBusinessCombination |
text |
label |
Popis očekávaného xxxxxxxx xxxxxxx odtoků, xxxxxxxxx xxxxxxx v podnikové xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x), xxxxxxxxxx: IFRS 3 xxxx. X67 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxx xxxxxxx odtoků xxxxxxxxxxxx prospěchu x&xxxx;xxxxxxxxxxx xxxxxxx xxxxxxxxxx v podnikové xxxxxxxxx [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]; Podnikové xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxxXxXxxxxxxxXxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx, xxxx xxxxxxx |
Xxxxxxxxxx: XXX 37 odst. 85 písm. a) |
documentation |
Popis xxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxx rezervami. [Xxxxx: Jiné rezervy] |
||||
ifrs-full |
DescriptionOfExpectedVolatilityShareOptionsGranted |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxx, xxxxxxxxxx xxxxxxx xxxx |
Xxxxxxxxxx: IFRS 2 odst. 47 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxx volatilita xxxx akcií použitá xxx xxxxxxx reálné xxxxxxx xxxxxxxxxxxx akciových xxxx. Očekávaná volatilita xx xxxxxxxx, xxx xxxx xxxx xxx xxxxxxxxx kolísat x&xxxx;xxxxxxx xxxxxx. V oceňovacích modelech xxxx xx volatilita xxxx jako xxxxx xxxxxxxxxx xxxxxxxx spojité xxxx xxxxxxxxxx x&xxxx;xxxxx xxxxx určitého xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxXxxXxxxxxXxxXxxxxxXxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx rozdílů, xxxxxxxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx odpočtů |
Zveřejnění: IAS 12 xxxx.&xxxx;81 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxxx (xxxxx xxxxxxxx) xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx, xxxxxxxxxxx xxxxxxxx xxxxx a nevyužitých xxxxxxxx xxxxxxx, pro xxxxx xx xxxxxxxx xxxxxx pohledávka nevykazuje xx xxxxxx x&xxxx;xxxxxxxx xxxxxx. [Odkaz: Přechodné xxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxx xxxxxxx [member]; Xxxxxxxxx daňové xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxXxxxXxxXxxxxxxXxxXxxxxXxXxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxxxxxxxXxxxxxXxxxxxXxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx vysvětlení xxxxxxxxxxx, xx xxxxx odhadnout xxxx xxxxxxxxxx xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxx z odškodnění, x&xxxx;xxxxxx, xxxx je nelze xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxx skutečnosti, xx nelze xxxxxxxxx xxxx výsledných xxxxx x&xxxx;xxxxx o podmíněné xxxxxxxxxxxx x&xxxx;xxxxx z odškodnění, x&xxxx;xxxxxx, xxxx je xxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxXxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxXxxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxx xxxxxxx, xxxxx xxxxxxxxx xx xxxxx spadajících xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17, a způsobu, xxx xxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;124 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxx rizikům, která xxxxxxxxx ze xxxxx xxxxxxxxxxx xx xxxxxxxxxx xxxxxxxxx IFRS 17, x&xxxx;xxxxxxx, xxx xxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxx xxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;33 písm. a) |
documentation |
Popis xxx xxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx. [Odkaz: Finanční xxxxxxxx, třída [member]] |
||||
ifrs-full |
DescriptionOfExtentToWhichEntityCanBeLiableToMultiemployerOrStatePlanForOtherEntitiesObligations |
text |
label |
Popis xxxxxxx, x&xxxx;xxxx xxxx xxx xxxxxx jednotka x&xxxx;xxxxx sdruženého xxxx xxxxxxxx xxxxx odpovědná xx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;148 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx, x&xxxx;xxxx xxxx xxx xxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxxxx požitků. [Xxxxx: Xxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxx xxxxx definovaných xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxXxxxXxxxxXxXxxxxxxxxxXxxxxxxxXxXxxxxXxXxxxxxxxxXxXxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx míry, xx xxxx je xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxx majetku xxxxxxxx xx xxxxxxx provedeném xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 40 odst. 75 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, do xxxx xx reálná xxxxxxx xxxxxxxxxxxx nemovitého xxxxxxx (jak xx xxxxxxx xxxx xxxxxxxxxx x&xxxx;xxxxxx závěrce) xxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxxx znalcem, xxxxx xx odpovídající x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxx s oceňováním xxxxxxxxxxxx xxxxxxxxxx majetku xxxxxxxxx xxxxx a v obdobné xxxxxxxx, xxxx je xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx majetek] |
||||
ifrs-full |
DescriptionOfFactAndBasisOnWhichCarryingAmountsDeterminedUnderPreviousGAAPWereAllocatedIfEntityUsesExemptionInIFRS1D8Ab |
text |
label |
Pokud xxxxxx xxxxxxxx xxxxxxx výjimku xxxxxxxx x&xxxx;xxxx.&xxxx;X8X xxxx.&xxxx;x) xxxxxxxxx XXXX&xxxx;1, xxxxx xxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx, xxxxx xxxxx xxxx xxxxxxxxx účetní xxxxxxx stanovené podle xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxxx (GAAP) |
Zveřejnění: XXXX&xxxx;1 xxxx.&xxxx;31X |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxx xxxxxxx xxx xxxxx x&xxxx;xxxxxxxxxxx xxxxxx xxxxxxx xxxxxxxx v odst. D8A xxxx.&xxxx;x) standardu IFRS 1, xxxxx této xxxxxxxxxxx x&xxxx;xxxxxxxxxx zásad, xxxxx xxxxx xxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxx zásad (XXXX). |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxXxxxxXxXxxxxXxxxxxxxXxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxxxXxxxxxxxxXxXXXX1X8X |
xxxx |
xxxxx |
Xxxxx účetní xxxxxxxx xxxxxxx výjimku uvedenou x&xxxx;xxxxxxxx&xxxx;X8X standardu XXXX&xxxx;1, xxxxx xxxx xxxxxxxxxxx x&xxxx;xxxxxxx pro stanovení xxxxxxxx xxxxxx podle xxxxxxxxxxx xxxxxxxxx přijímaných xxxxxxxx xxxxx (XXXX) |
Xxxxxxxxxx: XXXX 1 xxxx.&xxxx;31X |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxx u činností, xx xxx xx xxxxxxxx xxxxxxxx xxxxx, xxxxxxx výjimku xxxxxxxx x&xxxx;xxxxxxxx&xxxx;X8X xxxxxxxxx IFRS 1, xxxxx této skutečnosti x&xxxx;xxxxxxx pro xxxxxxxxx xxxxxxxx hodnot xxxxx xxxxxxxxxxx xxxxxxxxx přijímaných xxxxxxxx xxxxx (XXXX). |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxXxxxxxxXxxXxxxxxxXxxxxxxxXxXxxxXxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxXxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx, xx nelze xxxxxxxx xxxxxxxxx míru xxxxxx xxxxxx z podílů x&xxxx;xxxxxxxxxxxxxxx jednotkách, a důvodů xxxx xxxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;29 písm. c) |
documentation |
Popis skutečnosti, xx xxxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxxx míru rizika xxxxxx xx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxx, x&xxxx;xxxxxx této xxxxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxx xxxxxx ztráty x&xxxx;xxxxxx x&xxxx;xxxxxxxxxxxxxxx jednotkách; Xxxxxxxxxxxxxxx xxxxxxxxxxxxx jednotky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxXxxxxxXxxXxxxxxxXxxxxxxxXxXxxxXxxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxXxxXxXxxxxxxxxXxxxxxXxXxxXxxxxxxxxxxxxxXxXxxXxxxxxxxXxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, xx a proč xxxx xxxxxxxx xxxxxx xxxxxxxx xxxx xxxxxx xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 na konci xxxxxxxx xxxxxx reprezentativní xxx&xxxx;xxxx xxxxxxxx během xxxxxx |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;123 |
xxxxxxxxxxxxx |
Xxxxx xxxx, xx x&xxxx;xxxx xxxx xxxxxxxx účetní xxxxxxxx xxxx xxxxxx xxxxxxxxxxxxx ze xxxxx xxxxxxxxxxx do rozsahu xxxxxxxxxx standardu XXXX 17 na konci xxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxx xxxx expozici xxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxXxxxxxXxxXxxxxxxxxxxXxxxxxxxXxxXxxxxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx, xx xxxxxxx citlivosti xxxxxx xxxxxxxxxxxxxxx, x&xxxx;xxxxxx této xxxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;42 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx, xx xxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxxxx ve xxxxxxxxxx xxxxxxxxxx (např. xxxxx, xx xxxx xxxxxx xx konci xxxxxxxx xxxxxx xxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxx xxxxxxx), x&xxxx;xxxxxx této xxxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxXxxxxxXxxXxxxxxXxXxxxxxxXxxxxxxxxxxxxXxXxxxxXxxxxxxxxXxXXXX723XXxxxxxxXxXxxxxxxxxxxxxxxxXxXxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx skutečnosti, xx xxxxx xxxxxxxxxxxxx xxxxxx, xx které xx xxxxxxxx osvobození xxxxxxx x&xxxx;xxxxxxxx&xxxx;23X xxxxxxxxx XXXX&xxxx;7, xxxx xxxxxxxxxxxxxxx xxx xxxxxxxx objemy, x&xxxx;xxxxxx xxxx xxxxxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx, xx xxxxx xxxxxxxxxxxxx xxxxxx, na xxxxx se xxxxxxxx xxxxxxxxxx uvedené x&xxxx;xxxxxxxx&xxxx;23X xxxxxxxxx IFRS 7, xxxx xxxxxxxxxxxxxxx pro normální xxxxxx, a důvodu xxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxXxxxXxXxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 3 xxxx. B64 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx, xxxx xxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxxxx podniku x&xxxx;xxxxxxxxxx, nehmotná xxxxxx, xxxxx xxxxxxxxx xxxxxxxx xxx xxxxxxxxxx vykázání, x&xxxx;xxxx xxxxxxx. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxxxxXxXxxxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxxxxx, xx xxxxx částky xxxxx v účetním odhadu xx neproveditelný [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;40 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx, xx částka xxxxxx na xxxxxxx xxxxxx x&xxxx;xxxxxxxx změn x&xxxx;xxxxxxxx xxxxxxxx není xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxx xxxxxx odhadu. |
||||
ifrs-full |
DescriptionOfFactThatChangingOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWouldChangeFairValueSignificantlyAssets |
text |
label |
Popis skutečnosti, xx xxxxx xxxxx xxxx xxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx za xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxxxx předpokladů xx xxxxxxxx změnila xxxxxxx hodnotu, aktiva |
Zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx, xx xxxxx xxxxx xxxx xxxxxxxx xxxxxxxxxxxxxxxxx vstupních xxxxxxx pro ocenění xxxxx xxxxxxx xxxxxxxx xx xxxxxx zohlednění xxxxxxxxx xxxxxxx alternativních xxxxxxxxxxx xx xxxxxxxx xxxxxxx reálnou xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxxxxxxxXxxXxXxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxXxxxXxxxxXxxxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx, xx xxxxx xxxxx xxxx xxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx veličin xx xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx xx významně xxxxxxx reálnou hodnotu, xxxxxxx xxxxxxxxxx nástroje xxxxxx jednotky |
Zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;93 písm. h) bod ii) |
documentation |
Popis xxxxxxxxxxx, že změna xxxxx nebo xxxxxxxx xxxxxxxxxxxxxxxxx vstupních veličin xxx xxxxxxx vlastních xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx reálnou xxxxxxxx xx xxxxxx xxxxxxxxxx xxxxxxxxx možných xxxxxxxxxxxxxx xxxxxxxxxxx xx xxxxxxxx xxxxxxx xxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx xxxxxxxx účetní jednotky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxxxxxxxXxxXxXxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxXxxxXxxxxXxxxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx, že xxxxx xxxxx xxxx xxxxxxxx xxxxxxxxxxxxxxxxx vstupních xxxxxxx za xxxxxx xxxxxxxxxx xxxxxxxxx možných xxxxxxxxxxxxxx xxxxxxxxxxx xx xxxxxxxx xxxxxxx xxxxxxx xxxxxxx, závazky |
Zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;93 písm. h) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx, že xxxxx xxxxx xxxx xxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxx xxxxxxx závazků xxxxxxx xxxxxxxx za xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx xx xxxxxxxx změnila xxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxxxxxXxxxXxxXxxxXxxxxXxXxxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxXxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxxxXxxxxxxxxxxxxXxXxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx, xx xxxxxx xxxxxxxx xxxx xxxxxx xxx xxxxxxxxxxx xxxxxxx v souvislosti xx zápornými xxxxxxx xxxxxx, xxxxxxx xx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: IFRS 11 xxxx. C4 |
documentation |
Popis xxxxxxxxxxx, xx xxxxxx jednotka xxxx xxxxxx ani xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxx, xxxxx xxxx xxxxxxxxx xxxxxxx xxxxx xxxxx poměrně konsolidovaných xxxxx x&xxxx;xxxxxxx xxxxxxxxxxx xxx xxxxxxxx od xxxxxxx konsolidace k ekvivalenční xxxxxx xxxxxxx čistá xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxxxxxxXxxXxxxXxxXxXxxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxXxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx, že xx xxxxxxxx a nejlepší xxxxxxx xxxxxxxxxxxx xxxxxx xxxx xx stávajícího xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx, xx xx xxxxxxx xxxxxxxxxxxx xxxxxx, xxxxx xx xxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx xxxxxxx xxxxx x&xxxx;xxxxxxx (xxxxxxxxx xxxxxxx), x&xxxx;xxxxxx rámci xx xxxx aktivum xxxxxxx, xxxx xx xxxx xxxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxxxxxXxXxxXxxxxXxXxxxxxxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx, xx xxxxx xxxxx xxxxxxxx nového xxxxxxxxx XXXX xxxx xxxx xxx xx xxxxx xxxxxxxxx xxxxxxxxx |
Xxxxxxx: IAS 8 xxxx.&xxxx;31 písm. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx, xx xxxxx xxxxx aplikace xxxxxx xxxxxxxxx XXXX xxxx xxxx ani ho xxxxx přiměřeně xxxxxxxxx. [Xxxxx: XXXX [member]] |
||||
ifrs-full |
DescriptionOfFactThatMultiemployerPlanIsDefinedBenefitPlan |
text |
label |
Popis xxxxxxxxxxx, že xxxxxxxx xxxx xxxxxx plán xx xxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;148 písm. d) xxx i) |
documentation |
Popis xxxxxxxxxxx, xx xxxxxxxx xxxx xxxxxx xxxx xx xxxxxx definovaných xxxxxxx. [Xxxxx: Sdružené plány xxxxxxxxxxxx požitků [xxxxxx]; Xxxxxx xxxxx definovaných xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxxXxXxxxxxxXXXXXxxxxxxxXxXxxxxxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx, xx xx xxxx xxxx xxxxxxx xxxxxxxx XXXX xxxxxxxxx předčasně |
Zveřejnění: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2025, IAS 1 xxxx.&xxxx;139X, zveřejnění: xxxxx xxxxx xxxxxxxxx 1. 1. 2024 IAS 16 odst. 81N, xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2024 XXX&xxxx;37 xxxx.&xxxx;105, xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IAS 39 xxxx.&xxxx;108X, xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1. 2024 IAS 41 xxxx.&xxxx;65, xxxxxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2024, XXXX 1 xxxx.&xxxx;39XX, zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 16 xxxx.&xxxx;X1X, zveřejnění: xxxxx xxxxx xxxxxxxxx 1. 1. 2025, XXXX 17 xxxx.&xxxx;X1, xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;4 odst. 50, xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 9 xxxx.&xxxx;7.1.10, zveřejnění: datum xxxxx platnosti 1. 1. 2024, XXXX 9 odst. 7.1.9 |
documentation |
Popis xxxxxxxxxxx, xx se xxxx nebo změněný xxxxxxxx XXXX uplatňuje xxxxx xxx x&xxxx;xxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 odst. 22 písm. b) |
documentation |
Popis xxxxxxxxxx xxxxxxxx označených xx xxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxx nástroje xxxx xxxxxx deriváty xxxx (xxxxx xxx účely xxxxxxxxx xxxxxx xxxx xxxxxxxx kurzů) xxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxxxxxxxxxxx xxxxxxxx xxxxxxx, x&xxxx;xxxxx se xxxxxxx, xx xxxxxx xxxxxxx nebo peněžní xxxx z nich plynoucí xxxxxxxxxxxx xxxxx xxxxxx xxxxxxx xxxxxx xxxxxxxxx xxxxxxx xxxx peněžních xxxx x&xxxx;xx plynoucích. [Xxxxx: Xxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxx xxxxxx; Xxxxxxxxxx xxxxxxxx závazky; Xxxxxxxx nástroje, xxxxx [xxxxxx]; Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxXxxxxxXxxXxxxxxxxxxxXxXxxXxxxXxxxxXxxxxxXxXxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxxx, jejich xxxxxx hodnota x&xxxx;xxxxxxxxxx, xxxx není možné xxxxxxxxxx určit xxxxxxx xxxxxxx |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;30 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxx, jejich xxxxxx xxxxxxx x&xxxx;xxxxxxxxxx, xxxx xxxx xxxxx xxxxxxxxxx xxxxx xxxxxxx xxxxxxx, x&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxx, x&xxxx;xxxxxxx xx xxxxxxxxxx xxxxxxxxxx reálné xxxxxxx. [Xxxxx: Finanční xxxxxxxx, třída [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxXxxxxxxxxxXxxxxxxXxXxxxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxxx rizik xxxxxxxxxxxxx xx zemědělskou xxxxxxxx |
Xxxxxxxxxx: XXX 41 xxxx.&xxxx;49 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxxxx rizik xxxxxxxxxxxxx se zemědělskou xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxxxxxXxxxXxxXxXxxxxxXxxxxxxxXxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxxx, xxx xxx bylo x&xxxx;xxxxxxxxxx xxxxxx užito xxxxxxxxxxx xxxxxxxxxx, xxx xxxxxxx xxxxxxxxx xx xx nepředpokládá |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;23X, xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;23 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx očekávaných xxxxxxxxx, xxx xxx xxxx x&xxxx;xxxxxxxxx užito xxxxxxxxxxx xxxxxxxxxx, xxx xxxxxxx xxxxxxxxx xx už xxxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxXxxxxxxXxxXxxxxxxXxxxxxxxxxXxXxxxxxxXxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx x&xxxx;xxxxx xxx xxxxxxxxx xxxxxxx xxx modely xxxxxxxxx, xxxxxx |
Xxxxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x), příklad: XXXX 13 xxxx. XX65 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx x&xxxx;xxxxx xxx kalibraci, xxxxxx testování x&xxxx;xxxxx xxxxxxxxx xxxxxxx pro xxxxxx xxxxxxxxx aktiv xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxXxxxxxxXxxXxxxxxxXxxxxxxxxxXxXxxxxxxXxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx x&xxxx;xxxxx xxx xxxxxxxxx xxxxxxx pro xxxxxx xxxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), xxxxxxx: XXXX 13 xxxx. XX65 písm. x) |
xxxxxxxxxxxxx |
Xxxxx frekvence a metod xxx xxxxxxxxx, xxxxxx xxxxxxxxx a další xxxxxxxxx xxxxxxx pro xxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxXxxxxxxXxxXxxxxxxXxxxxxxxxxXxXxxxxxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx x&xxxx;xxxxx pro xxxxxxxxx xxxxxxx pro xxxxxx xxxxxxxxx, xxxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), xxxxxxx: XXXX 13 xxxx. XX65 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx a metod xxx kalibraci, xxxxxx xxxxxxxxx x&xxxx;xxxxx xxxxxxxxx xxxxxxx xxx xxxxxx xxxxxxxxx závazků reálnou xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxxxxxxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx xxxxxxxxxx xxxxxxxxxx aktiv |
Příklad: XXX 38 xxxx.&xxxx;128 písm. a) |
documentation |
Popis xxxx xxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xx xxxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx měny |
Zveřejnění: IAS 21 odst. 53, zveřejnění: XXX 21 xxxx.&xxxx;57 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxx ekonomického prostředí, xx xxxxxx xxxxxx xxxxxxxx xxxxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxxxxxxxXxxXxxxxxxXxxxxxXxxxXxxxxxXxxxxxXxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx ujednání x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxx financování, xxxxx xxxxxxx xxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;147 xxxx. x), xxxxxxxxxx: XXX 19 odst. 148 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx ujednání x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx, xxxxx xxxxxxx budoucí příspěvky xx xxxxx xxxxxxxxxxxx xxxxxxx. [Odkaz: Plány xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx financování |
Zveřejnění: XXX 26 xxxx.&xxxx;35 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx pravidel xxx xxxxxx aktiv xx xxxxxxxx (xxxxx), odděleného xx xxxxxx xxxxxxxx xxxxxxxxxxxxxx, za účelem xxxxxxx xxxxxxxxx závazků x&xxxx;xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxxxXxxxxxXxxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxxxxx xxx xxxxxxxxx, xxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), xxxxxxx: XXXX&xxxx;13 odst. IE65 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxx, xxxxx rozhoduje x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx jednotky xxx xxxxxxxxx xxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxxxXxxxxxXxxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxx, xxxxx rozhoduje x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx jednotky xxx xxxxxxxxx, xxxxxxx xxxxxxxxxx nástroje xxxxxx xxxxxxxx |
Xxxxxxx: IFRS 13 odst. 93 xxxx.&xxxx;x), xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;XX65 písm. a) bod i) |
documentation |
Popis xxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx a postupech xxxxxx xxxxxxxx pro oceňování xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxxxXxxxxxXxxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx skupiny x&xxxx;xxxxx xxxxxx xxxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxxxxx xxx xxxxxxxxx, xxxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. g), příklad: XXXX&xxxx;13 xxxx.&xxxx;XX65 písm. a) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx skupiny v rámci xxxxxx xxxxxxxx, xxxxx xxxxxxxxx o pravidlech x&xxxx;xxxxxxxxx xxxxxx xxxxxxxx xxx xxxxxxxxx xxxxxxx reálnou xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxXxxxXxXxxxxxxxxxxXxxxXxxxXxxxxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxx xxxxx xxxxx použitá xxx xxxxxxxxxxx projekcí xxxxxxxxx xxxx |
Xxxxxxxxxx: XXX&xxxx;36 odst. 134 xxxx.&xxxx;x) xxx&xxxx;xx), xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;134 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxx xxxxx xxxxx xxxxxxx xxx xxxxxxxxxxx xxxxxxxx peněžních xxxx xx xxxx po xxxxxx, xxxxxxx xx xxxxxx xxxxxxxxxxxxxx xxxxxxxx/xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx (xxxxxxx jednotek). [Xxxxx: Xxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxxxXxXxxxxXxxxXxxxxxxxxXxxXxxXxxxXxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxxxx xxxxxxxx, které xxxx xxxxxxx k zajištění xxxxxxxx xxxxxxxxxxxxx, x&xxxx;xxxx, xxx xxxx xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;22X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx zajišťovacích xxxxxxxx, které xxxx xxxxxxx x&xxxx;xxxxxxxxx rizikové xxxxxxxxxxxxx, x&xxxx;xxxx, xxx xxxx xxxxxxx. [Odkaz: Xxxxxxxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfHistoricalInformationAboutCounterpartyDefaultRates |
text |
label |
Popis xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxx xxxxxxx xxxxxxxxxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;36 xxxx.&xxxx;x), příklad: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx. XX23 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxx selhání xxxxxx transakce jiné xxx účetní xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxxXxxxxxxxXxxxxxxXxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx, xxxxxx xxxxxxxxx xxxxxx xxxxxxxx xxx xxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 3 odst. B64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx, kterým xxxxxxxxx xxxxxx pravomoc xxxxx finanční x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxx xxx, aby x&xxxx;xxxx xxxxxxxx xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxXxXxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, xxx xxx xxxxxxxx xxxx změny xxxxx nebo xxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx předpoklady na xxxxxxx xxxxxxx hodnotou, xxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod ii) |
documentation |
Popis toho, xxx byl xxxxxxxx xxxx xxxxx jedné xxxx xxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx xx ocenění xxxxx xxxxxxx hodnotou. |
||||
ifrs-full |
DescriptionOfHowEffectOnFairValueMeasurementDueToChangeInOneOrMoreUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsWasCalculatedEntitysOwnEquityInstruments |
text |
label |
Popis xxxx, jak xxx xxxxxxxx vliv xxxxx xxxxx xxxx xxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx možné xxxxxxxxxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxx hodnotou, xxxxxxx kapitálové xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxx byl xxxxxxxx vliv změny xxxxx xxxx xxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx předpoklady na xxxxxxx vlastních xxxxxxxxxxxx xxxxxxxx účetní jednotky xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx jednotky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxXxXxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, xxx xxx xxxxxxxx xxxx změny xxxxx nebo několika xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx přiměřeně možné xxxxxxxxxxxx xxxxxxxxxxx na xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxx byl xxxxxxxx xxxx xxxxx jedné xxxx několika xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, xxx xxxxxx xxxxxxxx určuje maximální xxxxxxxx ekonomický xxxxxx |
Xxxxxxxxxx: XXX 19 odst. 141 xxxx. c) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxx xxxxxx xxxxxxxx určuje xxxxxxxxx dostupný xxxxxxxxxx xxxxxx xx xxxxxx x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx, xx. xxx by xxxx xxxxxxx měly xxxxx refundace, xxxxxxx xxxxxxxxx xxxxxxxxx xxxx xxx by xxxx xxxxxxxxx xxxx možností. [Xxxxx: Xxxxx xxxxxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfHowEntityDeterminedThatThirdpartyInformationUsedInFairValueMeasurementWasDevelopedInAccordanceWithIFRS13Assets |
text |
label |
Popis xxxx, xxx xxxxxx xxxxxxxx xxxxxx, xx xxxxxxxxx xxxxx strany použité xxx xxxxxxx xxxxxxx xxxxxxxx xxxx vypracovány x&xxxx;xxxxxxx se xxxxxxxxxx XXXX&xxxx;13, xxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), xxxxxxx: XXXX 13 xxxx. XX65 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxx xxxxxx xxxxxxxx xxxxxx, xx xxxxxxxxx xxxxx xxxxxx, xxxxxxxxx xxxxxx xxxxxxxxxx s cennými xxxxxx xxxx oceňovací xxxxxx, xxxxxxx při xxxxxxx aktiv xxxxxxx xxxxxxxx xxxx vypracovány x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX&xxxx;13. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxxxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxxxxxxxxXxXxxxxxxxxxXxxxXXXX13XxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, xxx xxxxxx xxxxxxxx určila, xx informace xxxxx xxxxxx použité xxx xxxxxxx reálnou hodnotou xxxx vypracovány v souladu xx standardem IFRS 13, xxxxxxx kapitálové nástroje xxxxxx xxxxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. g), příklad: XXXX 13 xxxx. XX65 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxx xxxxxx xxxxxxxx xxxxxx, že xxxxxxxxx xxxxx strany, xxxxxxxxx xxxxxx xxxxxxxxxx s cennými xxxxxx xxxx xxxxxxxxx xxxxxx, xxxxxxx xxx xxxxxxx xxxxxxxxx kapitálových xxxxxxxx xxxxxx jednotky xxxxxxx hodnotou byly xxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX&xxxx;13. [Xxxxx: Xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx jednotky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxxxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxxxxxxxxXxXxxxxxxxxxXxxxXXXX13Xxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, xxx účetní xxxxxxxx xxxxxx, že xxxxxxxxx třetí xxxxxx xxxxxxx xxx ocenění xxxxxxx hodnotou byly xxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX&xxxx;13, závazky |
Příklad: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x), xxxxxxx: IFRS 13 xxxx. IE65 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxx xxxxxx xxxxxxxx určila, xx xxxxxxxxx xxxxx xxxxxx, xxxxxxxxx kotace xxxxxxxxxx x&xxxx;xxxxxxx papíry xxxx xxxxxxxxx xxxxxx, xxxxxxx xxx xxxxxxx xxxxxxx xxxxxxx hodnotou xxxx xxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX&xxxx;13. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxxxXxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx, xxx xxxxxx xxxxxxxx xxxxxx, xxxxx xxxxxxxxxxxxx xxxxxxxx sponzorovala |
Zveřejnění: IFRS 12 odst. 27 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx, xxx xxxxxx xxxxxxxx určila, xxxxx xxxxxxxxxxxxx jednotky xxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxxxxxxxxxXxxxxxxxxxxxxxXxXxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
xxxx |
xxxxx |
Xxxxx xxxx, jak xxxxxx xxxxxxxx xxxxxx xxxxxxxxxxx xxxxxx, xxxxx xxxxxxx xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx standardu XXXX 17 |
Xxxxxxxxxx: účinný xx 1. 1. 2023, IFRS 17 odst. 127 |
documentation |
Popis xxxx, xxx účetní xxxxxxxx xxxxxx koncentrace xxxxxx, xxxxx xxxxxxx ze xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxXxxxxxXxxxXxxXxxxxxxXxxxxxxxxxXxxXxxxxxxXxXxxxxxxxxXxxxxXxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, jak xxxxxx xxxxxxxx xxxxxxx xxxxxxxxxx vztah xxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xx účelem xxxxxxxxx xxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;22X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxx xxxxxx xxxxxxxx xxxxxxx ekonomický vztah xxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx nástrojem xx xxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx. Xxxxxxxxxx xxxxxxxxx xx xxxx, xx xxxxx změny x&xxxx;xxxxxx xxxxxxx zajišťovacího nástroje xxxx xxxxx xxxx xxxxxxxxx xxxx kompenzují xxxxx x&xxxx;xxxxxx hodnotě xxxx xxxxxxxxx xxxxxx xxxxxxxxx položky. [Xxxxx: Xxxxxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfHowEntityEstablishesHedgeRatioAndWhatSourcesOfHedgeIneffectivenessAre |
text |
label |
Popis xxxx, jak účetní xxxxxxxx xxxxxxx zajišťovací xxxxx x&xxxx;xxxx jsou xxxxxx xxxxxxxxxxxx zajištění |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;22X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxx xxxxxx jednotka xxxxxxx xxxxxxxxxxx xxxxx x&xxxx;xxxx xxxx zdroje xxxxxxxxxxxx zajištění. Xxxxxxxxxxx xxxxx xx xxxxx xxxx množstvím xxxxxxxxxxxxx xxxxxxxx a množstvím zajištěné xxxxxxx z hlediska jejich xxxxxxxxx vah. [Xxxxx: Xxxxx (xxxxxx) z neefektivity xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxXxxxxxxxXxxxxxxXxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxxXxxXxxxxxxXxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, xxx xxxxxx jednotka řídí xxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxxxxxx xxxxx xxx xxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. c) |
documentation |
Popis xxxx, xxx účetní xxxxxxxx xxxx xxxxxx přechodu xx xxxxxxxxxxxx referenční xxxxx xxx xxxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxxxxxxXxxxxxxxxXxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
xxxx |
xxxxx |
Xxxxx toho, jak xxxxxx xxxxxxxx xxxx xxxxxx likvidity, xxxxx xxxxxxx xx smluv xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx IFRS 17 |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;132 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, jak xxxxxx jednotka řídí xxxxxx likvidity, které xxxxxxx xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx působnosti xxxxxxxxx XXXX 17. [Xxxxx: Riziko xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxxxxxxxXxxXxxxXxxxxxxxxxXxxxxxxxXxXxxxxXxxxxXxxxxxxxxxXxxXxxxxxxxxxxXxxxxxxXxxxxxxxxxxxxXxxxXxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx toho, xxx xxxxxx jednotka xxxxxx xxxx strategii řízení xxxxx používáním xxxxxxxxxxxxx xxxxxxxxxx a určováním xxxxxxxxxxxxx xxxxxx, které často xxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;23X písm. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxx xxxxxx xxxxxxxx xxxxxx svou strategii xxxxxx xxxxx xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxx xxxxxx, xxxxx xxxxx upravuje. |
||||
ifrs-full |
DescriptionOfHowForwardlookingInformationHasBeenIncorporatedIntoDeterminationOfExpectedCreditLosses |
text |
label |
Popis xxxx, xxx xxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xx budoucna xxxxxxxxx do xxxxxx xxxxxxxxxxx xxxxxxxxx ztrát |
Zveřejnění: XXXX 7 xxxx.&xxxx;35X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx toho, xxx xxxx informace x&xxxx;xxxxxxxxxx xx xxxxxxxx xxxxxxxxx xx určení xxxxxxxxxxx úvěrových ztrát, xxxxxx xxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxxxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxXxxxxxxxXxXxxxxXxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx toho, xxx xx budoucí xxxxxx xxxxxxx nebo xxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: IFRS 14 odst. 30 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxx xx budoucí zpětné xxxxxxx nebo xxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při cenové xxxxxxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx. [Xxxxx: Zůstatky xxxx časového xxxxxxxxx xxx cenové regulaci [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxXxxxxxxxxXxxxXxXxxxxxxxxXxxXxxxxxxxxXxxxxxxxxXxxxXXXX9 |
xxxx |
xxxxx |
Xxxxx toho, xxx xxxxxxxxxx xxxxxx k závěru, xx&xxxx;xxxxxxx podmínky pro xxxxxxxx xxxxxxx z IFRS 9 |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxx, že splňuje xxxxxxxx xxx xxxxxxxx výjimku x&xxxx;XXXX 9. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxXxxxxxxxxxXxxxXxXxxXxxXxxxxxXxXxxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx toho, xxx xxxxxxxxxx xxxxx, xx xxxxxxxxxxx&xxxx;xxxxxxxxx xxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 39C xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxx xxxxxxxxxx xxxxx, xx xxxxxxxxxxx&xxxx;xxxxxxxxx činnost nesouvisející x&xxxx;xxxxxxxxxx, xxxxxx xxxxxxxxx, xxxxx xxxxxxxxxx zohlednil. |
||||
ifrs-full |
DescriptionOfHowIssueCostsNotRecognisedAsExpenseWereRecognisedForTransactionRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination |
text |
label |
Popis xxxx, jak xxxx xxxxxxx x&xxxx;xxxxx xxxxxxxxxx xxxx náklad vykázány x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xx xxxxxx xxxxx x&xxxx;xxxxxxxx závazků x&xxxx;xxxxxxxxx kombinaci |
Zveřejnění: IFRS 3 xxxx.&xxxx;X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx toho, xxx byly xxxxxxx x&xxxx;xxxxx xxxxxxxxxx xxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxxx odděleně xx xxxxxx aktiv x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, xxx xxxxxx účetní xxxxxxxx xxxxxx xxxxxxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. B8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxx xxxxxx xxxxxx xxxxxxxx xxxxxx xxxxxxxxxxx xxxxx xxxxxxxxxxx z finančních xxxxxxxx [Xxxxx: Finanční xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxxxxXxxxxxxxxxxXxxXxxxxXxxxXxxxxxxXxxxXxxxxxxxxXxxxXxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, xxx xxxx xxxxxxxxx xxxxx xxxxxx zohledněny xxx xxxxxxxxx xxxxxxx xxxxxxxx, aktiva |
Příklad: XXXX&xxxx;13 xxxx.&xxxx;92, xxxxxxx: XXXX 13 xxxx. XX64 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxx byly xxxxxxxxx xxxxx xxxxxx, xxxxxxxxx xxxxxx xxxxxxxxxx s cennými xxxxxx, xxxxxxxxx xxxxxx, xxxxx xxxxxxx xxxxx x&xxxx;xxxxx o relevantním trhu, xxxxxxxxxx xxx oceňování xxxxx xxxxxxx hodnotou. |
||||
ifrs-full |
DescriptionOfHowThirdpartyInformationWasTakenIntoAccountWhenMeasuringFairValueEntitysOwnEquityInstruments |
text |
label |
Popis xxxx, jak xxxx xxxxxxxxx xxxxx strany xxxxxxxxxx xxx oceňování xxxxxxx hodnotou, xxxxxxx xxxxxxxxxx nástroje xxxxxx xxxxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;92, xxxxxxx: IFRS 13 xxxx. XX64 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, jak xxxx informace xxxxx xxxxxx, xxxxxxxxx kotace xxxxxxxxxx x&xxxx;xxxxxxx papíry, xxxxxxxxx xxxxxx, čisté xxxxxxx aktiv a údaje x&xxxx;xxxxxxxxxxx xxxx, zohledněny xxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx hodnotou. [Xxxxx: Xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxxxxXxxxxxxxxxxXxxXxxxxXxxxXxxxxxxXxxxXxxxxxxxxXxxxXxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx toho, xxx xxxx xxxxxxxxx xxxxx xxxxxx xxxxxxxxxx při xxxxxxxxx reálnou hodnotou, xxxxxxx |
Xxxxxxx: IFRS 13 odst. 92, xxxxxxx: IFRS 13 xxxx. XX64 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, jak xxxx xxxxxxxxx xxxxx xxxxxx, xxxxxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxx, xxxxxxxxx xxxxxx, xxxxx xxxxxxx xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxxxx trhu, zohledněny xxx xxxxxxxxx závazků xxxxxxx hodnotou. |
||||
ifrs-full |
DescriptionOfIdentificationOfFinancialStatementsToWhichSeparateFinancialStatementsRelate |
text |
label |
Popis xxxxxxxxxxxx xxxxxx xxxxxxx, x&xxxx;xxx xx xxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;27 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxx xxxxxxx, k níž xx xxxxxxxx individuální xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxxxx/xxxxxxxxxx xxxxx |
Xxxxxxxxxx: IFRS 14 xxxx.&xxxx;30 xxxx. b) |
documentation |
Popis xxxxxxxx xxxxxxxxxx/xxxxxxxxxx sazeb. Xxxxxxxxxxx sazeb xx xxxxxxxxx xxxxx, xxxxx xx xxxxxxxx předpisy xxxxxxx xxxxxxxx sazbu xxxx xxxxxxx xxxxx, xxxxx xxxxxxxx xxxxxx xxxxxxxx. Xxxxxxxxxxx sazeb xxxx xxx třetí xxxxxx xxxx xxxxxxxxx xxxxxx xxxxxx xxxxxxxx, xxxxxx vlastního řídícího xxxxxx xxxxxx xxxxxxxx, xxxxxxxx xx xxxxx xxxxxxx xxxxx právních xxxxxxxx xxxxxxx xxxxxxxxxx xxxxx xxxxxx x&xxxx;xxxxx xxxxxxxxx a jednak s cílem xxxxxxxx celkovou xxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxXxXxxxxxxXxxXxxxxxxxXxx |
xxxx |
xxxxx |
Xxxxx xxxxx xxxxxxxx sazeb xx xxxxxxxx x&xxxx;xxxxxxxxx xxx |
Xxxxxxxxxx: XXXX&xxxx;14 odst. 34 |
documentation |
Popis xxxxx regulace xxxxx xx xxxxxxxx x&xxxx;xxxxxxxxx xxx. Xxxxxxxx xxxxx xx rámec pro xxxxxxxxx xxx, xxxxx xxx xxxxxxx xxxxxxxxxx xx xxxxx xxxx xxxxxx, x&xxxx;xxxxx rámec xxxxxxx dohledu nebo xxxxxxxxx xx xxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxXxxxxxxXxXxxxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;148 xxxx. x) xxx iv) |
documentation |
Popis xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx nebo xxxxxxx v rámci xxxxxxxxxx xxxx státního xxxxx, xxxxx může ovlivnit xxxx budoucích xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxx xxxxxxxxxxxx požitků [xxxxxx]; Xxxxxx xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxXxxxxXxxxxxxxxxxXxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx skutečnosti, xx xxxxxxxxx o reálné xxxxxxx nebyly xxxxxxxxxx xxxxx, xx xxxxxxx xxxxxxx nástrojů není xxxxx spolehlivě určit |
Zveřejnění: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;30 písm. a) |
documentation |
Popis skutečnosti, xx xxxxxxxxx x&xxxx;xxxxxx xxxxxxx nebyly xxxxxxxxxx xxxxx, xx reálnou xxxxxxx nástrojů není xxxxx xxxxxxxxxx určit. |
||||
ifrs-full |
DescriptionOfInitialApplicationOfStandardsOrInterpretations |
text xxxxx |
xxxxx |
Xxxxxxxxxx první aplikace xxxxxxxxx nebo xxxxxxxxxxxx [xxxx block] |
Zveřejnění: XXX&xxxx;8 xxxx.&xxxx;28 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx xxxxxxxx xxxxxxxxx XXXX. [Xxxxx: XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxXxxxxxxXxxxxXxxxxXxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xx modelu xxx xxxxxxxxx opcí, xxxxxxxxxx xxxxxxx xxxx |
Xxxxxxxxxx: IFRS 2 xxxx.&xxxx;47 písm. a) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xx xxxxxx xxx xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxx. [Xxxxx: Xxxxx xxx oceňování xxxx [member]] |
||||
ifrs-full |
DescriptionOfInputsUsedInFairValueMeasurementAssets |
text |
label |
Popis xxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxx reálnou hodnotou, xxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxxx použitých xxx xxxxxxx xxxxx xxxxxxx hodnotou. Xxxxxxx xxxxxxxx (xxxxxx) xxxx xxxxxxxxxxx, které xx xxxxxxx xxxxxxxxx xxxx xxx xxxxxxxxx aktiva, xxxxxx předpokladů xxxxxxxxxx xx xxxxxx, xxxxxxxxx xxxxxx xxxxxxxxx s konkrétní xxxxxxxxx oceňování xxxxxxxx xx xxxxxxxxx reálné xxxxxxx (např. xxxxxxxxxx xxxxxxx) a rizika xxxxxxxxx xx xxxxxxxxx xxxxxxxxxx xxxxxxxxx oceňovací xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx veličin xxxxxxxxx xxx ocenění xxxxxxx xxxxxxxx, vlastní xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxx vlastních xxxxxxxxxxxx xxxxxxxx účetní jednotky xxxxxxx xxxxxxxx. Vstupní xxxxxxxx (vstupy) jsou xxxxxxxxxxx, xxxxx xx xxxxxxx xxxxxxxxx xxxx xxx xxxxxxxxx vlastního xxxxxxxxxxxx nástroje účetní xxxxxxxx, xxxxxx předpokladů xxxxxxxxxx xx xxxxxx, xxxxxxxxx rizika xxxxxxxxx x&xxxx;xxxxxxxxx technikou oceňování xxxxxxxx xx stanovení xxxxxx hodnoty (např. xxxxxxxxxx xxxxxxx) x&xxxx;xxxxxx xxxxxxxxx se xxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxx xxxxxxxxx xxx ocenění xxxxxxx xxxxxxxx, závazky |
Zveřejnění: XXXX 13 odst. 93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxx závazků xxxxxxx xxxxxxxx. Xxxxxxx xxxxxxxx (xxxxxx) xxxx xxxxxxxxxxx, xxxxx xx použili xxxxxxxxx xxxx xxx xxxxxxxxx xxxxxxx, xxxxxx xxxxxxxxxxx xxxxxxxxxx xx xxxxxx, xxxxxxxxx xxxxxx xxxxxxxxx s konkrétní xxxxxxxxx xxxxxxxxx xxxxxxxx ke xxxxxxxxx xxxxxx hodnoty (xxxx. xxxxxxxxxx xxxxxxx) x&xxxx;xxxxxx spojeného xx xxxxxxxxx xxxxxxxxxx použitými xxxxxxxxx technikou. |
||||
ifrs-full |
DescriptionOfIntentionsToProvideSupportToStructuredEntity |
text |
label |
Popis xxxxxx xxxxxxxxxx podporu xxxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;17, zveřejnění: XXXX&xxxx;12 xxxx.&xxxx;31 |
xxxxxxxxxxxxx |
Xxxxx současných xxxxxx xxxxxx jednotky poskytnout xxxxxxxx nebo xxxxx xxxxxxx strukturované xxxxxxxx, xxxxxx záměrů xxxxxx xxxxxxxxxxxxx jednotce xxxxxxxx xxxxxxx získat. |
||||
ifrs-full |
DescriptionOfInternalCreditRatingsProcess |
text |
label |
Popis xxxxxxx xxx xxxxxxx úvěrové xxxxxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;36 písm. c), xxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;XX25 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxx pro xxxxxxx xxxxxxx ratingy. [Xxxxx: Interní xxxxxxx xxxxxx [member]] |
||||
ifrs-full |
DescriptionOfInternalReportingProceduresForDiscussingAndAssessingFairValueMeasurementsAssets |
text |
label |
Popis xxxxxxx xxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxx a posuzování ocenění xxxxxxx xxxxxxxx, xxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), xxxxxxx: IFRS 13 xxxx.&xxxx;XX65 xxxx.&xxxx;x) bod iii) |
documentation |
Popis zavedených xxxxxxx xxxxxxxxx xxxxxxxxxxx (xxxxxxxxx xxx x&xxxx;xxxxxxxx xxx xxxxxx xxx xxxxxxxxx, xxx xxxxxx xxxxx nebo xxx xxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxx hodnotou) xxx skupinu x&xxxx;xxxxx xxxxxx xxxxxxxx, která xxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxxxxx pro xxxxxxxxx xxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxxxxxXxxxxxxxxxXxxXxxxxxxxxxXxxXxxxxxxxxXxxxXxxxxXxxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx postupů xxxxxxxxx xxxxxxxxxxx xxx projednávání x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx účetní jednotky |
Příklad: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), xxxxxxx: XXXX&xxxx;13 odst. IE65 xxxx.&xxxx;x) bod iii) |
documentation |
Popis xxxxxxxxxx xxxxxxx interního xxxxxxxxxxx (xxxxxxxxx zda x&xxxx;xxxxxxxx xxx xxxxxx xxx xxxxxxxxx, xxx xxxxxx xxxxx xxxx xxx xxxxx xxxxxxxxxxxx a posuzují xxxxxxx reálnou hodnotou) xxx skupinu v rámci xxxxxx jednotky, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx jednotky xxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxx hodnotou. [Xxxxx: Xxxxxxx kapitálové xxxxxxxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxxxxxXxxxxxxxxxXxxXxxxxxxxxxXxxXxxxxxxxxXxxxXxxxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxx xxx projednávání a posuzování xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), xxxxxxx: IFRS 13 xxxx.&xxxx;XX65 xxxx.&xxxx;x) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxx interního xxxxxxxxxxx (například xxx x&xxxx;xxxxxxxx jak xxxxxx xxx xxxxxxxxx, xxx xxxxxx rizik xxxx xxx xxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxx xxxxxxxx) pro xxxxxxx x&xxxx;xxxxx účetní jednotky, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxxxxx xxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxxxxxXxxXxXxxXxxxXxxxxXxxxxxxXxXxxxxxxxXxxxxxXxXxxxxxxXxXxxxxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxx nepozorovatelnými xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx, xxxxx xxxxx xxxxxxx xx xxxxxxx účinek xxxx xxxxxxxxxxxxxxxxx vstupů xx xxxxxxx xxxxxxx xxxxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx a způsobu, xxxxx xxxxx posílit xx xxxxxxx xxxxxx změn xxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxx xxxxx reálnou xxxxxxxx. [Odkaz: Zveřejnění xxxxxxxxxx nepozorovatelných xxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxx aktiv xxxxxxx xxxxxxxx [text xxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxxxxxXxxXxXxxXxxxXxxxxXxxxxxxXxXxxxxxxxXxxxxxXxXxxxxxxXxXxxxxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx a způsobu, xxxxx xxxxx xxxxxxx xx xxxxxxx xxxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxx xxxxxxx xxxxxxxx, vlastní xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxx xxxxxxxxxxxxxxxxx vstupními veličinami x&xxxx;xxxxxxx, xxxxx mohou xxxxxxx xx xxxxxxx xxxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxx xxxxxxxxx kapitálových nástrojů xxxxxx jednotky reálnou xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx použitých xxx xxxxxxx xxxxxxxxx kapitálu xxxxxxx xxxxxxxx [xxxx xxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxxxxxXxxXxXxxXxxxXxxxxXxxxxxxXxXxxxxxxxXxxxxxXxXxxxxxxXxXxxxxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx, xxxxx xxxxx xxxxxxx či xxxxxxx xxxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxx xx ocenění xxxxxxx xxxxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx vztahů xxxx xxxxxxxxxxxxxxxxx vstupními xxxxxxxxxx x&xxxx;xxxxxxx, jakým xxxxx xxxxxxx či zmírnit xxxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxx xx xxxxxxx xxxxxxx xxxxxxx hodnotou. [Xxxxx: Zveřejnění významných xxxxxxxxxxxxxxxxx vstupních xxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxx reálnou hodnotou [xxxx xxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxXxxxXxXxXxxxxxxxxxXxxxXXXX16XxxxxxXxxxXxxxxXxxxx |
xxxx |
xxxxx |
Xxxxx investičního xxxxxxxxxx majetku, x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxx xx xxxxxxxxxx IFRS 16 x&xxxx;xxxxx modelu xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 40 xxxx.&xxxx;78 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxx xx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX&xxxx;16 x&xxxx;xxxxx modelu xxxxxxxxx xxxxxxx hodnotou, xxxxxxx účetní xxxxxxxx xxxxxx xxxxxxx xxxxxxx xxxxxxxxxx stanovit. [Odkaz: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxx-xx xxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxxxxxx, xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 40 xxxx.&xxxx;79 xxxx. e) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxxx nemovitého xxxxxxx účtovaného pomocí xxxxxx xxxxxxxxx pořizovacími xxxxxxx, x&xxxx;xxxxxxx účetní xxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx hodnotu. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 11A písm. a) |
documentation |
Popis xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx, xxxxx byly xxxxxxxx za oceňované xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx. [Odkaz: Ostatní xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxXxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxxxXxxxXxxxxxxxxXxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx x&xxxx;xxxx xxxxxx, xxxxx xxxxxxxxx xxxxxxxxx určení xxxxxx x&xxxx;xxxx výnosů xx xxxxx xx xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;123 |
xxxxxxxxxxxxx |
Xxxxx xxxxxx x&xxxx;xxxx xxxxxx, xxxxx xxxxxxxxx ovlivňují xxxxxx xxxxxx a času xxxxxx xx smluv xx xxxxxxxxx. [Xxxxx: Xxxxxx xx xxxxx xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxXxXxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx úsudků xxxxxx xxx xxxxxxxxx xxxxxxxx xxx agregaci x&xxxx;xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 8 xxxx.&xxxx;22 xxxx.&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxx xxx uplatnění xxxxxxxx pro agregaci x&xxxx;xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfJudgementsMadeInDeterminingAmountOfCostsToObtainOrFulfilContractsWithCustomers |
text |
label |
Popis xxxxxx provedených xxx xxxxxxxx částky nákladů xx xxxxxxx xxxx xxxxxxx xxxxx xx xxxxxxxxx |
Xxxxxxxxxx: IFRS 15 xxxx.&xxxx;127 písm. a) |
documentation |
Popis xxxxxx xxxxxxxxxxx při xxxxxxxx xxxxxx nákladů xx xxxxxxx xxxx xxxxxxx xxxxx xx zákazníky. [Xxxxx: Aktiva zaúčtovaná xx xxxxxxx xxxxxxx xx xxxxxxx nebo xxxxxxx smluv xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxxXxxXxxxxXxxxxxXxxxXxxxXxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxxxx xxxxxxx xxxx xxxxx xxxxx, xxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxx tempa xxxxx |
Xxxxxxxxxx: IAS 36 xxxx.&xxxx;134 xxxx. x) xxx iv) |
documentation |
Popis xxxxxxxxxxxxx xxxx, xxxx xxxx xxx xxxxxxxxxxx xxxxx xxxxxxxxx xxxx xxxxxxx xxxx tempa xxxxx, xxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxx míru xxxxx xxxxx xxxxxxxx, xxxxxxx, xxxx země (xxxx), xx kterých xxxxxx xxxxxxxx xxxxxx, xxxx xxxx, xxx který xx penězotvorná xxxxxxxx (xxxxxxx jednotek) xxxxxx. [Xxxxx: Penězotvorné xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxxxxxXxXxxxxXxxxxxxxxxXxxXxxxxXxxxXxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx klíčových xxxxxxxxxxx, xx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx xxxxxxxxx xxxx |
Xxxxxxxxxx: IAS 36 xxxx.&xxxx;134 xxxx.&xxxx;x) bod i), zveřejnění: XXX 36 xxxx.&xxxx;135 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx klíčových xxxxxxxxxxx, na kterých xxxxxx xxxxxxxx své xxxxxxxx peněžních xxxx xxx období, xx xxxxx xx vztahují xxxxxxxxxxxxxx xxxxxxxx/xxxxxxxxxx, za xxxxxxxxxxxxx xxxxxxxx (xxxxxxx xxxxxxxx). Xxxxxxxxx xxxxxxxxxxx xxxx takové xxxxxxxxxxx, xx které je xxxxxx xxxxxxxxxx částka xxxxxxxx (skupiny xxxxxxxx) xxxxxxxxxxxxx. [Xxxxx: Penězotvorné xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxxxxxXxXxxxxXxxxxxxxxxXxxXxxxxXxxxxxxxxxxxxXxXxxxXxxxxXxxxXxxxxXxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxxxxxx, xx kterých xxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;130 xxxx.&xxxx;x) xxx&xxxx;xxx), zveřejnění: XXX 36 xxxx.&xxxx;134 písm. x) bod x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx předpokladů, xx xxxxxxx xxxxxx založilo xxxxxxxxx reálné xxxxxxx xxxxxxx x&xxxx;xxxxxxx xx xxxxxxxx, za penězotvornou xxxxxxxx (skupinu xxxxxxxx). Xxxxxxxxx xxxxxxxxxxx xxxx xxxxxx xxxxxxxxxxx, xx xxxxx xx xxxxxx xxxxxxxxxx xxxxxx jednotky (xxxxxxx xxxxxxxx) xxxxxxxxxxxxx. [Xxxxx: Xxxxxxxxxxxx jednotky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxXxxxxXxxxxxxxxXxxxxxXxxxxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxxx xxxxxxxx xxxxxx, do xxxxx je ocenění xxxxxxx xxxxxxxx zařazeno |
Zveřejnění: XXX&xxxx;36 odst. 130 xxxx.&xxxx;x) xxx x), xxxxxxxxxx: XXX 36 xxxx.&xxxx;134 xxxx. x) bod xxX) |
xxxxxxxxxxxxx |
Xxxxx úrovně xxxxxxxxxx xxxxxxxx xxxxxx, xx xxxxx xx ocenění xxxxxxx xxxxxxxx xxxxxxxx xxxx xxxxx (xxx xxxxxxx x&xxxx;xxxxxxxxxxxxxxxx „nákladů xx xxxxxxxx“), xx xxxxxxxxxxxxx xxxxxxxx (skupinu xxxxxxxx). [Odkaz: Xxxxxxxxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfLimitationsOfMethodsUsedInPreparingSensitivityAnalysisForActuarialAssumptions |
text |
label |
Popis xxxxxxx xxxxx použitých xxx xxxxxxxx xxxxxxx xxxxxxxxxx xxx pojistněmatematické xxxxxxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;145 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxxx xxxxxxxxx xxx xxxxxxxx xxxxxxx xxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Pojistněmatematické xxxxxxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfLineItemInStatementOfComprehensiveIncomeInWhichGainOrLossAsResultOfRemeasuringToFairValueEquityInterestIsRecognised |
text |
label |
Popis řádku xxxxxx o úplném xxxxxxxx, xx kterém xxxx xxxxxxxx xxxxxxx nebo xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxx na xxxxxxxx xxxxxxxx na xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 odst. B64 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx řádku xxxxxx x&xxxx;xxxxxx xxxxxxxx, xx xxxxxx jsou xxxxxxxx xxxxxxx xxxx xxxxxx v důsledku xxxxxxxxx xxxxxx na vlastním xxxxxxxx xxxxxxxxxx xxxxxxx, xxxxx nabyvatel xxxxx xxxx podnikovou xxxxxxxxx, xx xxxxxxx xxxxxxx. [Xxxxx: Podnikové kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxXxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxXxxxxxxxXxxxxxxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx xx xxxxxx o úplném xxxxxxxx, xxxxx xxxxxxxx xxxxxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X xxxx. x) xxx v) |
documentation |
Popis xxxxx xx výkazu x&xxxx;xxxxxx xxxxxxxx, který xxxxxxxx xxxxxxxxxxxxxx xxxxxx. Xxxxxxxxxxxxxx xxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx do hospodářského xxxxxxxx xxxxxxx xxxxxx, xxxxx xxxx v běžném xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx jako xxxxxxx xxxxx výsledek. |
||||
ifrs-full |
DescriptionOfLineItemInStatementOfComprehensiveIncomeThatIncludesRecognisedHedgeIneffectiveness |
text |
label |
Popis xxxxx ve výkazu x&xxxx;xxxxxx xxxxxxxx, xxxxx xxxxxxxx vykázanou neefektivitu xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 24C xxxx. a) xxx xx), xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;24X písm. b) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xx výkazu x&xxxx;xxxxxx výsledku, xxxxx xxxxxxxx vykázanou xxxxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx zajištění] |
||||
ifrs-full |
DescriptionOfLineItemInStatementOfFinancialPositionThatIncludesHedgedItem |
text |
label |
Popis xxxxx xx xxxxxx x&xxxx;xxxxxxxx pozici, který xxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. x) bod xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx, xxxxx xxxxxxxx xxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx xx xxxxxx o finanční xxxxxx, xxxxx xxxxxxxx xxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx ve xxxxxx o finanční xxxxxx, xxxxx zahrnuje xxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxXxxXxxxxxxxxxxXxxxxxxXxxxxXxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx řádků xx xxxxxx x&xxxx;xxxxxx xxxxxxxx xxx xxxxxx xxxxxxx spojených x&xxxx;xxxxxxxx xxxxxxxx xxxx náklad x&xxxx;xxxxxxx transakce xxxxxxxx xxxxxxxx xx nabytí xxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx řádků xx xxxxxx x&xxxx;xxxxxx xxxxxxxx xxx xxxxxx xxxxxxx spojených s akvizicí xxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx od xxxxxx xxxxx x&xxxx;xxxxxxxx závazků x&xxxx;xxxxxxxxxxx xxxxxxxxxxx. [Odkaz: Xxxxxxxxx kombinace [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxx náklad x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xx xxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxxxxxXxxXxxxxxxXxxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx řádků xxxxxxxx xxxxxx pro xxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xx nabytí xxxxx x&xxxx;xxxxxxxx xxxxxxx v podnikové xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) bod iii) |
documentation |
Popis řádků xxxxxxxx výkazů, xx xxxxxxx jsou xxxxxxx xxxxxx xxxxxxxx v případě xxxxxxxxx xxxxxxxxxx xxxxxxxx xx xxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx v podnikových xxxxxxxxxxx. [Odkaz: Podnikové xxxxxxxxx [xxxxxx]; Částky xxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xx xxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxXxxxxXxxxxxXxxXxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx položek x&xxxx;xxxxxxxx xxxxxx výsledku, x&xxxx;xxxxx xxxx zisky (xxxxxx) xxxxxxxxxx, ocenění reálnou xxxxxxxx, aktiva |
Zveřejnění: XXXX 13 odst. 93 písm. x) xxx ii) |
documentation |
Popis xxxxxxx xxxxxxx (řádkových xxxxxxx) x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, xxx jsou xxxxxxxxxx zisky (xxxxxx) xx účetní xxxxxx x&xxxx;xxxxx xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Ostatní xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxXxxxxXxxxxxXxxXxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx řádkových xxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, x&xxxx;xxxxx jsou xxxxx (xxxxxx) xxxxxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx jednotky |
Zveřejnění: XXXX 13 odst. 93 písm. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxxxxx (řádkových xxxxxxx) v ostatním xxxxxx xxxxxxxx, xxx xxxx xxxxxxxxxx xxxxx (xxxxxx) xx účetní xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxx xxxxxxxxxx nástroje xxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxXxxxxXxxxxxXxxXxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledku, x&xxxx;xxxxx xxxx zisky (ztráty) xxxxxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, závazky |
Zveřejnění: IFRS 13 xxxx.&xxxx;93 xxxx. x) bod xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx položky (xxxxxxxxx xxxxxxx) v ostatním xxxxxx xxxxxxxx, xxx xxxx xxxxxxxxxx xxxxx (xxxxxx) xx xxxxxx xxxxxx x&xxxx;xxxxxxx oceněných xxxxxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [member]; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxXxXxxxxxXxXxxxXxXxxxxXxxxXxxxXxXxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxxxxxxXxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx (xxxxx) v hospodářském výsledku, xx xxxxx je xxxxxxxxx zisk (xxxxxx) xxx ukončení konsolidace xxxxxxxxx podniků |
Zveřejnění: IFRS 12 xxxx.&xxxx;9X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, na xxxxx xx xxxxxxxxx xxxx (xxxxxx) xxx xxxxxxxx xxxxxxxxxxx dceřiných xxxxxxx x&xxxx;xxxxxxxx změny xxxxxxx investiční xxxxxxxx. [Xxxxx: Zveřejnění xxxxxxxxxxxx xxxxxxxx [xxxx block]; Xxxxxxx podniky [member]] |
||||
ifrs-full |
DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAreRecognisedFairValueMeasurementAssets |
text |
label |
Popis xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, v nichž xxxx xxxxx (xxxxxx) zaúčtovány, xxxxxxx reálnou hodnotou, xxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 písm. x) xxx i) |
documentation |
Popis xxxxxxx xxxxxxx (řádkových xxxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxx xxxx zaúčtovány xxxxx (xxxxxx) xx xxxx xxxxxx u aktiv xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxXxXxxxxxXxXxxxXxxxxXxxxxXxxxxxXxxXxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, x&xxxx;xxxxx xxxx xxxxx (xxxxxx) zaúčtovány, xxxxxxx xxxxxxx hodnotou, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxxxxx (řádkových xxxxxxx) v hospodářském xxxxxxxx, xxx jsou xxxxxxxxxx xxxxx (xxxxxx) xx xxxx období u vlastních xxxxxxxxxxxx nástrojů účetní xxxxxxxx oceněných xxxxxxx xxxxxxxx. [Odkaz: Vlastní xxxxxxxxxx nástroje účetní xxxxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxXxXxxxxxXxXxxxXxxxxXxxxxXxxxxxXxxXxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxx v hospodářském xxxxxxxx, x&xxxx;xxxxx xxxx xxxxx (xxxxxx) zaúčtovány, xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX 13 odst. 93 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx řádkové xxxxxxx (xxxxxxxxx xxxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxx xxxx xxxxxxxxxx zisky (xxxxxx) xx xxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxx reálnou xxxxxxxx. [Xxxxx: V reálné xxxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxXxXxxxxxXxXxxxXxxxxXxxxxXxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxXxXxxxxxXxxXxxxxxXxxxXxXxxXxXxxxxxXxxXxxxxxxxxxXxxxXxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx výsledku, x&xxxx;xxxxx xxxx zaúčtovány xxxxx (xxxxxx), xxxxx xxxx způsobené změnou xxxxxxxxxxxxxxx zisků xx xxxxx u aktiv xxxxxxxx xx konci xxxxxx, xxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. f) |
documentation |
Popis řádkové xxxxxxx (řádkových xxxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, v nichž xxxx zaúčtovány xxxxx (xxxxxx) za xxxx xxxxxx vykázané x&xxxx;xxxxxxxxxxxx xxxxxxxx u aktiv oceněných xxxxxxx xxxxxxxx, xxxxx xxxx způsobené změnou xxxxxxxxxxxxxxx zisků (ztrát) xxxxxxxxxx xx těchto xxxxx držených xx xxxxx vykazovaného xxxxxx. [Xxxxx: X&xxxx;xxxxxx hodnotě [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxXxXxxxxxXxXxxxXxxxxXxxxxXxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxXxXxxxxxXxxXxxxxxxXxxXxxxxxXxxxxxxxxxxXxxxXxXxxXxXxxxxxXxxXxxxxxxxxxXxxxXxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx řádkových položek x&xxxx;xxxxxxxxxxxx xxxxxxxx, x&xxxx;xxxxx xxxx zaúčtovány xxxxx (xxxxxx), xxxxx jsou xxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxxx xx xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx nástrojů xxxxxx xxxxxxxx xxxxxxxx xx konci xxxxxx, xxxxxxx xxxxxxx hodnotou |
Zveřejnění: XXXX 13 odst. 93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxxxxx (xxxxxxxxx položek) x&xxxx;xxxxxxxxxxxx xxxxxxxx, x&xxxx;xxxxx xxxx zaúčtovány zisky (xxxxxx) xx xxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx jednotky xxxxxxxxx reálnou xxxxxxxx, xxxxx xxxx xxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxxx xxxx ztrát xxxxxxxxxx xx těchto nástrojů xxxxxxxx xx xxxxx xxxxxxxxxxxx xxxxxx. [Odkaz: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx jednotky [member]] |
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ifrs-full |
DescriptionOfLineItemsInProfitOrLossWhereGainsLossesAttributableToChangeInUnrealisedGainsOrLossesForLiabilitiesHeldAtEndOfPeriodAreRecognisedFairValueMeasurement |
text |
label |
Popis xxxxxxxxx položek v hospodářském xxxxxxxx, x&xxxx;xxxxx xxxx xxxxxxxxxx xxxxx (ztráty), xxxxx xxxx způsobené xxxxxx xxxxxxxxxxxxxxx xxxxx xx xxxxx u závazků xxxxxxxx na konci xxxxxx, xxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx položky (xxxxxxxxx xxxxxxx) v hospodářském výsledku, x&xxxx;xxxxx xxxx xxxxxxxxxx xxxxx (xxxxxx) xx xxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxxx (xxxxx) xxxxxxxxxx xx xxxxxx závazků xxxxxxxx xx konci xxxxxxxxxxxx xxxxxx. [Odkaz: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxXxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx řádkové xxxxxxx (řádkových xxxxxxx) xx xxxxxx x&xxxx;xxxxxx xxxxxxxx, xx xxxxx xxxx xxxxxxxx ztráty xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku |
Zveřejnění: XXX 36 xxxx.&xxxx;126 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxxxxx (řádkových xxxxxxx) xx xxxxxx x&xxxx;xxxxxx xxxxxxxx, do xxxxx xxxx zahrnuty xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Ztráta ze xxxxxxxxxxxx (xxxxxxx xxxxxx xx xxxxxxxxxxxx) xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxXxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxx (řádkových položek) xx xxxxxx o úplném xxxxxxxx, xx xxxxx xx xxxxxxxx xxxxxxx xxxxx ze znehodnocení xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 36 xxxx.&xxxx;126 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx řádkové xxxxxxx (xxxxxxxxx xxxxxxx) xx výkazu o úplném xxxxxxxx, do nichž xx xxxxxxxx xxxxxxx xxxxx xx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx xx xxxxxxxxxxxx (zrušení ztráty xx xxxxxxxxxxxx) xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxXxxxxxxxXxxxxxxxXxxXxxxXxxxxxxxXxXxxxxxXxXxxxXxXxxxxxxxxxXxxxXxxxxxxxx20XXxXXX16 |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxx xx xxxxxxxxx xxxxxxx xx xxxxxx x&xxxx;xxxxxx xxxxxxxx, která xxxxxxxx (které xxxxxxxx) xxxxxx a náklady xxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx&xxxx;20X xxxxxxxxx XXX 16 |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2022, XXX 16 xxxx.&xxxx;74X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx položky xx xxxxxxxxx položek xx xxxxxx x&xxxx;xxxxxx výsledku, xxxxx xxxxxxxx (které xxxxxxxx) výnosy a náklady xxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx v souladu x&xxxx;xxxxxxxxx&xxxx;20X xxxxxxxxx XXX 16. [Xxxxx: Xxxxxx zahrnuté xx hospodářského výsledku x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx 20A xxxxxxxxx XXX 16, xxxxx xx xxxxxx xxxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxx xxxxxxxx xxxxxx xxxxxxxx; Xxxxxxx xxxxxxxx do xxxxxxxxxxxxx výsledku x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx 20A xxxxxxxxx XXX 16, který xx xxxx xxxxxxxxxx xxxxxxx, které nejsou xxxxxxxx běžné xxxxxxxx xxxxxx xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxXxxxxXxxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx xx xxxxxx o finanční xxxxxx, ve xxxxxxx xxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxxxxxxxxxxx jednotkami |
Zveřejnění: XXXX 12 xxxx.&xxxx;29 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xx výkazu x&xxxx;xxxxxxxx xxxxxx, ve xxxxxxx xxxx xxxxxxxx aktiva x&xxxx;xxxxxxx xxxxxxxxxxx xx xxxxxxxxxxxxxxx xxxxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx řádků xx výkazu x&xxxx;xxxxxxxx xxxxxx, xx xxxxxxx xxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXXX 16 xxxx.&xxxx;47 xxxx. b) |
documentation |
Popis xxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx, xx xxxxxxx jsou xxxxxxxx xxxxxxx x&xxxx;xxxxxxxx. [Odkaz: Xxxxxxx x&xxxx;xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx xx výkazu x&xxxx;xxxxxxxx xxxxxx, xxxxx zahrnují xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx |
Xxxxxxxxxx: XXXX 16 xxxx.&xxxx;47 xxxx.&xxxx;x) xxx ii) |
documentation |
Popis xxxxx ve xxxxxx x&xxxx;xxxxxxxx xxxxxx, xxxxx xxxxxxxx aktiva x&xxxx;xxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxxxXxxxxxxxxxxxxXxxxxXxxXxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx vztahu xxxx xxxxxx na xxxxxxx a souvisejícím xxxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;140 xxxx. b) |
documentation |
Popis xxxxxx xxxx právem xx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxxxxxxx z definovaných xxxxxxx. [Xxxxx: Xxxxx xx xxxxxxx související xx xxxxxxxx xxxxxxxxx z definovaných xxxxxxx, v reálné xxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxxxxxxxxXxxxXxxxxxxxxxXxxxxxXxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx se xxxxxxxxx xxxxxxxx, xxxxxxxxx závazky x&xxxx;xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X64 písm. j), zveřejnění: XXXX 3 odst. X67 xxxx. c) |
documentation |
Popis xxxxxxxxx hlavních předpokladů xxxxxxxxxx se xxxxxxxxx xxxxxxxx, které xxxxx xxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx kombinaci. [Xxxxx: Xxxxxxxxx závazky [xxxxxx]; Podnikové kombinace [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxxxxxxxxXxxxXxxxxxxxxxXxxxxxXxxxxxXxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx hlavních xxxxxxxxxxx týkajících xx xxxxxxxxx událostí, jiné xxxxxxx |
Xxxxxxxxxx: XXX 37 xxxx.&xxxx;85 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxxx, xxxxx mohou xxxxxxxx xxxxxx potřebnou x&xxxx;xxxxxxxxxx xxxxxxx. [Odkaz: Xxxx xxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxxxxXxxxxxXxxxxxxxXxXxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx přístupu xxxxxx x&xxxx;xxxxxx xxxxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;134 písm. d) xxx&xxxx;xx), xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;134 xxxx.&xxxx;x) bod ii), xxxxxxxxxx: XXX 36 xxxx.&xxxx;135 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx vedení k určení xxxxxxx (xxxx xxxxxx) xxxxxxxxx (xxxxxxxxxxx) xxxxxxxx xxxxxxxxxxxx, xx xx xxxx xxxxxxx odrážejí xxxxxx zkušenosti, xxxx, xxxxx xx xx xxxxxx, xxxx v souladu x&xxxx;xxxxxxxx xxxxxx xxxxxxxxx, x&xxxx;xxxxxxxx tomu xxx xxxx, jak x&xxxx;xxxx xx xx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxx informací xxxx. Xxxxxxxxx předpoklady jsou xxxxxx xxxxxxxxxxx, xx xxxxx je xxxxxx xxxxxxxxxx xxxxxx xxxxxxxx (xxxxxxx xxxxxxxx) nejcitlivější. |
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ifrs-full |
DescriptionOfManagingLiquidityRisk |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxx xxxx xxxxxx xxxxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;39 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx, xxxxx xxxxxx jednotka řídí xxx riziko xxxxxxxxx. [Xxxxx: Xxxxxx xxxxxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxx |
xxxx |
xxxxx |
Xxxxx významných položek xxxxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;28 |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxXxXxxxxxxXxxxxxxXxxXxxxxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxx platnosti xxxxxxxx xxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx vázaných xx xxxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;45 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx maximální xxxx xxxxxxxxx xxxxxxxx xxxx x&xxxx;xxxx smlouvy x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx, xxxxx xxxxxxxxxx xxxxxxx xxxxx období. Xxxxxx xxxxxxxx, xxxxx xx xxxxxxxx xx xxx xxxxxxxx podobné xxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx, xxxx xxxx informace xxxxxxxxx. [Odkaz: Xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxXxxxxxxxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxx xxxxxxxx x&xxxx;xxxxxxx podnikových xxxxxxxxx, xx xxxxxxx xxxxxxxxx x&xxxx;xxxx xxxxxxxx drží xxxx xxx 100&xxxx;% xxxxxx na xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]; Xxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxx podniku vykázané x&xxxx;xxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx, xx xxxxx xx xxxxxxxx xxxxxxxxx, xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx. X42 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx rozdílů x&xxxx;xxxxxxxxx u finančních xxxxx, xxxxx xxxx xxxxxxxxx xxxx na která xx xxxxxxxx xxxxxxxxxxx xxxxxxx smlouva x&xxxx;xxxxxxx xxxx obdobná xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx, xx xxxxx xx vztahuje započtení, xxxxxxxxxxx smlouvy x&xxxx;xxxxxxxx xxxxxxx xxxx obdobné xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx. X42 |
xxxxxxxxxxxxx |
Xxxxx veškerých xxxxxxx x&xxxx;xxxxxxxxx u finančních xxxxxxx, které xxxx xxxxxxxxx xxxx na xxxxx xx xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxXxxxxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx akcie |
Zveřejnění: XXXX 2 xxxx.&xxxx;45 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx vypořádání (xxxx. x&xxxx;xxxxxxxxx, nebo xxxxxxxxxxxx xxxxxxxx) u typu smlouvy x&xxxx;xxxxxxxx xxxxxxxx na xxxxx, xxxxx existovala xxxxxxx xxxxx období. Xxxxxx xxxxxxxx, xxxxx xx xxxxxxxx xx xxx xxxxxxxx xxxxxxx xxxx smluv x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx, xxxx tyto xxxxxxxxx xxxxxxxxx. [Xxxxx: Smlouvy x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxXxXxxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxXxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxXxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxxx xxxxxxx použitých x&xxxx;xxxxxx toho, xxx xx vykázání xxxxxx xxxx xxxxxxxxx rizika xxxxxxx xx xxxxxxxxx xxxxxxx výsledku xxxxx xx xxxxxx nebo xxxxxxxx účetní xxxxxxx x&xxxx;xxxxx xxxx ztrátě |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;11 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxxx k určení xxxx, xxx xx xxxxxxxx xxxxxx xxxx xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxx xx xxxxxxxxx úplného xxxxxxxx xxxxx ke xxxxxx nebo zvětšení xxxxxx xxxxxxx x&xxxx;xxxxx xxxx ztrátě. Xxxxx xx účetní xxxxxxxx xxxxxxxxx xxxxxxxxx dopady xxxx xxxxxxxxx xxxxxx xxxxxxx do xxxxx xxxx ztráty, xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxx xxxxx ekonomického xxxxxx xxxx xxxxx xxxxxxx x&xxxx;xxxxx jiných xxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx vykázanou do xxxxx nebo xxxxxx, xxxxxxx xxxxxxx xxxx xxxxxxx v důsledku xxxx xxxxxxxxx rizika závazku. [Xxxxx: Úvěrové xxxxxx [xxxxxx]; Finanční xxxxxxxx, xxxxx [xxxxxx]; Xxxxxxx xxxxx výsledek] |
||||
ifrs-full |
DescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisForActuarialAssumptions |
text |
label |
Popis xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxxx xxxxxxxxxx xxx pojistněmatematické předpoklady |
Zveřejnění: XXX 19 xxxx.&xxxx;145 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx metod x&xxxx;xxxxxxxxxxx xxxxxxxxx při xxxxxxxx analýzy citlivosti xxx významné xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfMethodsAndAssumptionsUsedInPreparingSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17 |
text |
label |
Popis metod x&xxxx;xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxxx citlivosti xxx xxxxx v proměnných xxxxxx, které vyplývají xx xxxxx spadajících xx xxxxxxx působnosti xxxxxxxxx XXXX 17 |
Zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 17 odst. 128 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx a předpokladů xxxxxxxxx při xxxxxxxx xxxxxxx citlivosti xxx xxxxx x&xxxx;xxxxxxxxxx rizika, xxxxx xxxxxxxxx ze xxxxx xxxxxxxxxxx xx xxxxxxx působnosti standardu XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxXxXxxxxxxXxxXxxxxxxxxxxxXxxxxxxxxxxxXxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx xxxxxxxxx k vypracování x&xxxx;xxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxx xxxxxxxx, xxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. g), xxxxxxx: XXXX 13 xxxx. IE65 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx použitých x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxx nepozorovatelných xxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxx aktiv xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxXxXxxxxxxXxxXxxxxxxxxxxxXxxxxxxxxxxxXxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx a doložení xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), xxxxxxx: XXXX 13 xxxx. XX65 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx metod xxxxxxxxx k vypracování x&xxxx;xxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxx xxx ocenění xxxxxxxxx kapitálových nástrojů xxxxxx xxxxxxxx reálnou xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfMethodsUsedToDevelopAndSubstantiateUnobservableInputsUsedInFairValueMeasurementLiabilities |
text |
label |
Popis xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx a doložení xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. g), xxxxxxx: XXXX 13 xxxx. IE65 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx metod xxxxxxxxx x&xxxx;xxxxxxxxxxx a doložení nepozorovatelných xxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxXxXxxxxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxXxxxxxxxxXxxXxxxxxxxxxXxxxxxXxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx metod xxxxxxxxx x&xxxx;xxxxxxx xxxxx xxxxxxxxxxx do xxxxxxx xxxxxxxxxx standardu IFRS 17 x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;117 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxx smluv xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxx IFRS 17 x&xxxx;xxxxxxx k odhadování xxxxxxxxx veličin x&xxxx;xxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxXxXxxxxxxXxxxXxxxxXxXxxxxxxXxxxxxXxxxxxxxXxxXxxxxxxxxxxxXxXxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx xxxxxxxxx xx stanovení reálné xxxxxxx xxxxxxxxxxx xxxxx, xxxxx xxxx před xxxxxxxxxx xxxxxx závěrky xx zveřejnění xxxxxxxxxxx x&xxxx;xxxxxxxxx vlastníkům |
Zveřejnění: XXXXX&xxxx;17 xxxx.&xxxx;17 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxxx xx xxxxxxxxx xxxxxx xxxxxxx nepeněžních xxxxx, xxxxx xxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xx xxxxx xxxxxxxxx, je-li xxxxx xxxxxxxxx xx xxxxx účetního období, xxx před schválením xxxxxx závěrky xx xxxxxxxxxx. [Odkaz: Nepeněžní xxxxxx, která byla xxxx xxxxxxxxxx xxxxxx xxxxxxx ke zveřejnění xxxxxxxxxxx x&xxxx;xxxxxxxxx vlastníkům] |
||||
ifrs-full |
DescriptionOfMethodsUsedToMeasureRisksThatAriseFromContractsWithinScopeOfIFRS17 |
text |
label |
Popis xxxxx xxxxxxxxx k ocenění xxxxx, která xxxxxxxxx xx xxxxx spadajících xx&xxxx;xxxxxxx působnosti standardu XXXX 17 |
Zveřejnění: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;124 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxxx k ocenění xxxxx, xxxxx xxxxxxxxx xx xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17. |
||||
ifrs-full |
DescriptionOfMethodsUsedToRecogniseRevenueFromContractsWithCustomers |
text |
label |
Popis xxxxx xxxxxxx xxx xxxxxxxxxx xxxxxx xx xxxxx se zákazníky |
Zveřejnění: XXXX 15 xxxx.&xxxx;124 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxx xxx xxxxxxxxxx výnosů xx xxxxx se xxxxxxxxx. [Xxxxx: Xxxxxx xx xxxxx xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxXxxxxXxxxxxxXxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx xxx xxxxxxx metody alokace xxxxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;97 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx metody xxxxxxx xxxxxx xxxxxxxxx, xxxxx xxxxxxx xxxxxx xxxxxxx pojistného x&xxxx;xxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx xx xxxxxxx xxxx.&xxxx;59 xxxx.&xxxx;x) xxxxxxxxx XXXX 17. Xxxxxxx alokace xxxxxxxxxx xx xxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxxxxx 53 xx 59 xxxxxxxxx XXXX 17, xxxxx xxxxxxxxxxxx xxxxxxx xxxxxxx xx xxxxxxxxxxx pojistného xxxxx xxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Přírůstek (xxxxxx) x&xxxx;xxxxxxxx peněžních xxxx x&xxxx;xxxxxxxx pojistné xxxxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxXxxXxxxxxxxxxxXxxxXxXxxxxxxxxxxXxxxxxxXxXxxxxxxxXxxxxXxxxxxxxXxxxxXxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxx a předpokladů xxx xxxxxxxx xxxxxx očekávané xxxxxxxxx realizace, xxxxxxxxxx xxxxxxx opce |
Zveřejnění: XXXX 2 xxxx.&xxxx;47 xxxx.&xxxx;x) xxx i) |
documentation |
Popis použité xxxxxx x&xxxx;xxxxxxxxxxx, x&xxxx;xxxxx xx xxxxxxxxx xxx xxxxxxxx dopadu předčasné xxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxXxXxxxxxxxxXxxxxxxxxxxxXxXxxxxxXxxxxxxxxxXxxxXxxxxXxXxxxxxXxXxxxxxXxxxxxxxxXxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxx xxxxx xxxxxxxxxxxx na xxxxxxx xxxxxxx xx získání xxxx xxxxxxx xxxxx xx xxxxxxxxx |
Xxxxxxxxxx: IFRS 15 odst. 127 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx používané x&xxxx;xxxxxx xxxxxx aktiv xxxxxxxxxxxx xx základě xxxxxxx xx získání xxxx splnění xxxxx xx zákazníky. [Odkaz: Xxxxxx xxxxxxxxxx xx xxxxxxx xxxxxxx xx xxxxxxx xxxx splnění xxxxx xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx podstaty xxxxxxxx xxxx z předchozích xxxxxx [xxxx block] |
Zveřejnění: XXX 8 xxxx.&xxxx;49 písm. a) |
documentation |
Popis xxxxxxxx xxxxxxxx xxxx x&xxxx;xxxxxxxxxxx období. |
||||
ifrs-full |
DescriptionOfNatureAndAmountOfAnyMeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration |
text |
label |
Popis xxxxxxx xxxxx xxxxxxxxxxx v rámci xxxxxxxxxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx aktiv, xxxxxxx, xxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X67 xxxx.&xxxx;x) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxx xxxxxxxxxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxxxxx, xxxxxxxxxxxxx xxxxxx xxxx komponent protihodnoty, x&xxxx;xxxxxxx xxxxxxx není xxxxxxx zaúčtování xxxxxxxxx xxxxxxxxx dokončeno. [Odkaz: Xxxxxxxxxxx xxxxxx; Xxxxxx xxxxxxxxx x&xxxx;xxxxx xxxxxxxxxxxxx xxxxxx xxxxxxxx u určitých xxxxx, xxxxxxx, xxxxxxxxxxxxx xxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx; Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx povahy xxxx x&xxxx;xxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;39 |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx, xxxxx xxxx dopady x&xxxx;xxxxxx xxxxxx xxxx xx xxxxx xxxxxxxxxxxx xxxxxx xxxxxx v budoucích xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxxXxXxxxxxxxXxxxxxXxxxxXxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxx xxxxx xxxxxx v průběhu xxxxxxxxxx xxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX&xxxx;34 xxxx.&xxxx;26 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxx xxxxx xxxxxx částky xxxxxxxx v mezitímním xxxxxx, xxxxx se podstatně xxxxxx x&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxXxxxxxXxXxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx charakteru xxxxx xxxxxxxxx nabytím xxxxxxxxxx xxxx využitím xxxxxx xxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 38 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxx nebo xxxxxxxxxxxx xxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxxx xxxx xxxx využitím xxxxxx xxxxxxxxx posílení (xxxx. xxxxx). [Odkaz: Xxxxxx [xxxxxx]; Xxxxxx xxxxxxx nabytím xxxxxxxxxx xxxx xxxxxxxx jiných xxxxxxxxx xxxxxxxx; Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxXxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx a účinku xxxxx nesymetrických xxxxxxx xx xxxxxxx vykazované xxxxxxxx |
Xxxxxxxxxx: XXXX 8 xxxx.&xxxx;27 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx x&xxxx;xxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxx na xxxxxxx xxxxxxxxxx xxxxxxxx. Xxxxxx xxxxxxxx xxxx xxxx. alokovat na xxxxxxx xxxxxxxx náklady, xxxx byla xxxxxx xxxxxxxx přiřazena příslušná xxxxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx vykazované xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx a rozsahu xxxxxxxx xxxxxx xx xxxxxxxxxxx činnost xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 41 xxxx.&xxxx;57 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxx xxxxxx xx xxxxxxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx. [Xxxxx: Stát [xxxxxx]; Xxxxxx dotace] |
||||
ifrs-full |
DescriptionOfNatureAndExtentOfGovernmentGrantsRecognisedInFinancialStatements |
text |
label |
Popis xxxxxx x&xxxx;xxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 20 xxxx.&xxxx;39 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx a rozsahu státních xxxxxx vykázaných x&xxxx;xxxxxx xxxxxxx. [Xxxxx: Xxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx povahy a rozsahu xxxxxxxx, xx xxxxxx xx xxxxxxxx xxxxxxxx xxxxx |
Xxxxxxxxxx: XXXX 14 xxxx.&xxxx;30 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx povahy x&xxxx;xxxxxxx xxxxxxxx, xx xxxxxx xx vztahuje xxxxxxxx xxxxx. [Odkaz: Xxxxxxxx, na které xx vztahuje xxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxxXxXxxxxXxXxxxxx |
xxxx |
xxxxx |
Xxxxx povahy x&xxxx;xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;19X xxxx. x), zveřejnění: XXXX 12 odst. 22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxx podstatných xxxxxxx (xxxx. xxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxx xxxx regulačních xxxxxxxxx) xxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxxx jednotce xxxxxx xxxxxxxxx dividend xxxx xxxxxxx xxxxx x&xxxx;xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxXxxxxxxxxxXxxxxxXxXxxxxxxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxxxXxXxxXxxxxxXxxXxxxxxXxxxxxxxxxxXxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx x&xxxx;xxxxxxx, x&xxxx;xxxxx xxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxx schopnost xxxxxx jednotky x&xxxx;xxxxxxxx xxxx xxxxxxx xxxxx x&xxxx;xxxxxxxxxx xxxxxxx skupiny |
Zveřejnění: XXXX 12 xxxx.&xxxx;13 xxxx. b) |
documentation |
Popis povahy x&xxxx;xxxxxxx, x&xxxx;xxxxx xxxxx xxxxxxxx xxxxx xxxxxxxxxxxxxxxx xxxxxxxxx výrazně xxxxxx xxxxxxxxx účetní jednotky x&xxxx;xxxxxxxx xxxx užívání xxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxx (xxxxxxxxx xxxx xx mateřský xxxxxx xxxxxxx xxxxxxxxx závazky xxxxxxxxx xxxxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx xxxx xxxx xx xxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxx, xxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxxx podniku xxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxx). Xxxxxxxx xxxxx jsou xxxxx, xxxxxxx účelem xx xxxxxxx xxxxx xxxxxx, xxxxx tato xxxxx xxxx, aniž xx tato xxxxxx xxxxxxx xxx nad xxxxxx xxxxxxxxx, xx xxxxx xx xxxx xxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxxx; Dceřiné xxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfNatureAndFinancialEffectOfBusinessCombinationsAfterReportingPeriodBeforeStatementsAuthorisedForIssue |
text |
label |
Popis podstaty x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxx po xxxxx xxxxxxxx xxxxxx, xxx xxxx xxxxxxxxxx xxxxxx xxxxxxx xx xxxxxxxxxx |
Xxxxxxxxxx: XXXX 3 odst. 59 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxx xx xxxxx xxxxxxxx xxxxxx, xxx xxxx tím, xxx xxxxx ke xxxxxxxxx xxxxxx xxxxxxx xx xxxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxxxxxx důsledků podnikových xxxxxxxxx x&xxxx;xxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 3 xxxx.&xxxx;59 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx podnikových kombinací x&xxxx;xxxxxxx xxxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxXxXxxxxxxxXxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx povahy x&xxxx;xxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 79 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx x&xxxx;xxxxx rezervních xxxxx x&xxxx;xxxxx xxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx činností x&xxxx;xxxxxxxxxxxx xxxxx |
Xxxxxxxxxx: IAS 41 xxxx.&xxxx;46 písm. a) |
documentation |
Popis druhů xxxxxxxx, xxxxx xx xxxxxxxx x&xxxx;xxxxxxxxxxx aktivům. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxXxxxXxxxxxxxxxxXxxxXxXxxxxxxxXxxxxxxxxxxXxxxxxXxxxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxxxxx xxxxx xxxxx příštího účetního xxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;125 písm. a) |
documentation |
Popis xxxxxx xxxxx, xxxxxxx se xxxxxx předpoklady, u nichž xxxxxxxx xxxxxx xxxxxx, xx xxxxx příštího xxxxxxxx xxxxxx způsobí xxxxxxxx xxxxxx xxxxxx xxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxXxxxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxx povahy xxxxxxx xxxxxxxxxxxxx v rámci xxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;139 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx povahy požitků xxxxxxxxxxxxx x&xxxx;xxxxx xxxxx xxxxxxxxxxxx xxxxxxx (xxxx. xxxxx definovaných xxxxxxx xxxxxxxxxx na xxxxxxxx xxxx nebo xxxxx xxxxxxxxxx xx xxxxxxxxxxx xx xxxxxxx). [Xxxxx: Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx změny xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 8 xxxx.&xxxx;28 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx podstaty xxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxx XXXX. [Odkaz: XXXX [member]] |
||||
ifrs-full |
DescriptionOfNatureOfChangesFromPriorPeriodsInMeasurementMethodsUsedToDetermineReportedSegmentProfitOrLossAndEffectOfThoseChangesOnMeasureOfSegmentProfitOrLoss |
text |
label |
Popis povahy xxxx xxxxx xxxxxxxxx xxxxxxxxx k určení xxxxx xxxx ztráty vykazovaného xxxxxxxx oproti předchozím xxxxxxx x&xxxx;xxxxxx xxxxxx xxxx xx xxxxxxxxx xxxxx xxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 8 xxxx.&xxxx;27 xxxx. e) |
documentation |
Popis xxxxxx změn metod xxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxx xxxx ztráty xxxxxxxxxxxx segmentu oproti xxxxxxxxxx obdobím x&xxxx;xxxxxxxxxx xxxxxx těchto xxxx xx xxxxxxxxx zisku (xxxxxx) segmentu. [Xxxxx: Xxxxxxx vykazované xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxXxXxxxxxXxxxxxxxXxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx třídy xxxxx xxxxxxxxx reálnou xxxxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;92, xxxxxxx: IFRS 13 xxxx.&xxxx;XX64 písm. a) |
documentation |
Popis xxxxxx xxxxx xxxxx xxxxxxxxx xxxxxxx hodnotou, xxxxxx xxxxxxxxxx oceněných položek, xxxxx se zohledňují xxx určování xxxxxxxxxxxx xxxxxxxxx xxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxXxXxxxxxxXxxXxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx třídy xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxx: XXXX&xxxx;13 odst. 92, xxxxxxx: XXXX 13 xxxx.&xxxx;XX64 písm. a) |
documentation |
Popis xxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxx se xxxxxxxxxx při xxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxx. [Xxxxx: X&xxxx;xxxxxx hodnotě [xxxxxx]; Vlastní kapitálové xxxxxxxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx třídy xxxxxxx xxxxxxxxx reálnou xxxxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;92, xxxxxxx: XXXX 13 xxxx.&xxxx;XX64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxx xx xxxxxxxxxx xxx xxxxxxxx relevantních xxxxxxxxx veličin. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfNatureOfContingentAssets |
text |
label |
Popis xxxxxxxx xxxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX&xxxx;37 odst. 89 |
documentation |
Popis xxxxxxxx xxxxxxx xxxxx, která xxxxxxx xxxx xxxxxxxx xxxxxxxx v minulosti a jejichž xxxxxxxxx xxxx potvrzena xxxxxx tím, xx xxxxx xxxx xxxxxxx x&xxxx;xxxxx xxxx xxxx xxxxxxxx událostem x&xxxx;xxxxxxxxxxx, xxxxx xxxxxx plně xxx xxxxxxxxx účetní xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxxxx |
Xxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;36 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;XX23 písm. b) |
documentation |
Popis povahy xxxxxx transakce xxxx xxx účetní xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxXxxXxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx rozdílů mezi xxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxx jednotky |
Zveřejnění: XXXX&xxxx;8 xxxx.&xxxx;27 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx povahy xxxxxxx xxxx xxxxxxxx xxxxx povinně vykazovaných xxxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxx. Xxxx xxxxxxx xxxxx xxxxxxxxx xxxxxx xxxxxxx a postupy xxxxxxx xxxxxxxx xxxxxxxxxxx aktiv, xxxxx jsou xxxxxxxx xxx pochopení informací x&xxxx;xxxxxxxxxxx segmentu. [Xxxxx: Xxxxxxx vykazované xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxXxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxx xxxx xxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxx segmentů x&xxxx;xxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 8 odst. 27 xxxx. d) |
documentation |
Popis xxxxxx xxxxxxx xxxx oceněním xxxxx xxxxxxx vykazovaných xxxxxxxx a pasiv xxxxxx xxxxxxxx. Tyto xxxxxxx xxxxx xxxxxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxx alokace xxxxxxxx xxxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxx xxx xxxxxxxxx informací x&xxxx;xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx segmenty [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxXxxxxxXxxXxxxxxxXxxxxxXxXxxxXxxxxxXxxxxxXxxXxxxxxxXxXxxxxxXxxXxxxxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx povinně xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx před xxxxxxx xxxxxxxx xxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX 8 xxxx.&xxxx;27 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxx mezi vyčíslením xxxxxxxxxxxxx výsledků xxxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx účetní jednotky xxxx xxxxxxx xxxxxxxx xxxx výnosem x&xxxx;xxxxxxxxxx xxxxxxxxx. Xxxx rozdíly xxxxx xxxxxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxx vzniklých xx xxxxxxxxx úrovni, xxxxx xxxx nezbytné xxx xxxxxxxxx xxxxxxxxx o vykazovaném xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx [member]; Xxxxxxx xxxxxxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities |
text |
label |
Popis xxxxxx xxxxxxxx účetní xxxxxxxx x&xxxx;xxxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;138 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxx xxxxxx xxxxxxxx a jejích xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxxxxxxxxxXxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx vztahu xxxxxx xxxxxxxx s přidruženým xxxxxxxx |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;21 xxxx.&xxxx;x) bod xx) |
xxxxxxxxxxxxx |
Xxxxx povahy xxxxxx xxxxxx xxxxxxxx s přidruženým xxxxxxxx (např. popis xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx a uvedení xxxx, xxx xxxx xxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxx). [Xxxxx: Přidružené xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxxxxxxxxxXxxxXxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx povahy xxxxxx xxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;21 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxx účetní xxxxxxxx se společnou xxxxxxxx (xxxx. xxxxx xxxxxx xxxxxxx xxxxxxxx xxxxxxxx a uvedení xxxx, xxx xxxx xxx xxxxxxxx účetní jednotky xxxxxxxxxxx). [Xxxxx: Xxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxxxxxxxxxXxxxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxx xxxxxx xxxxxxxx xx společným podnikem |
Zveřejnění: XXXX 12 xxxx.&xxxx;21 xxxx.&xxxx;x) xxx ii) |
documentation |
Popis xxxxxx vztahu účetní xxxxxxxx xx xxxxxxxxx xxxxxxxx (např. popis xxxxxx xxxxxxxx společného xxxxxxx a uvedení xxxx, xxx jsou xxx xxxxxxxx xxxxxx jednotky xxxxxxxxxxx). [Odkaz: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx povahy xxxxxx závěrky |
Zveřejnění: XXX 1 odst. 51 xxxx. x), xxxxxxxxxx: XXX 27 odst. 16 xxxx. x), zveřejnění: IAS 27 xxxx.&xxxx;17 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx účetní xxxxxxx (xxxx. xxx xxxxxx xxxxxxx xxxxxxx xxxxxxxxxxx xxxxxx xxxxxxxx, xxxx xxxxxxx účetních xxxxxxxx). |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxXxXxxxxxxxXxxxXxxxxxXxxXxxxxxxxXxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx zboží nebo xxxxxx, xxxxxxx xxxxxx xxxxxx jednotka přislíbila |
Zveřejnění: XXXX&xxxx;15 xxxx.&xxxx;119 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx zboží xxxx xxxxxx, jejichž převod xx xxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xxxxxxxx |
Xxxxxxx: IAS 8 xxxx.&xxxx;31 písm. b) |
documentation |
Popis xxxxxx nastávající xxxxx xxxx xxxx xxxxxxxx xxxxxxxx v důsledku xxxxxx xxxxxxxxx IFRS, xxxxx xxx xxxxx, xxx xxxxx xxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxxxxx aktiva |
Zveřejnění: XXX 36 xxxx.&xxxx;130 xxxx. c) xxx x) |
xxxxxxxxxxxxx |
Xxxxx povahy xxxxxxxxxxxx xxxxxx, u kterého xxxxx xxxxxx došlo k uznání xx xxxxxxx xxxxxxxx xxxxxx ze xxxxxxxxxxxx. [Xxxxx: Xxxxxx xx xxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxXxXxxxx |
xxxx |
xxxxx |
Xxxxx podstaty xxxxxx xx xxxxxxx |
Xxxxxxxxxx: XXXXX&xxxx;5 xxxx.&xxxx;11 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxx xxxxxx jednotky xx xxxxxxx vytvořených xx xxxxxxxx, ukončení provozu, xxxxxxx xx xxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxxXxxxXxxXxxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX4 |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxx spojených x&xxxx;xxxxxxxxxx, xxxxx xxxxxx xxxxxxx xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx XXXX 4 |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxx xxxxxxxxx s pojištěním, xxxxx nejsou xxxxxxx xxxxxxxxxxxxx ze smluv xxxxxxxxxxx do rozsahu působnosti XXXX 4. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxxXxxxXxxxxxxxxxxXxxxXxXxxxxxxxXxxxxxxxxxxXxxxxxXxxxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxx s vysokým xxxxxxx xxxxxxxxxx xxxxx xxxxx xxxxxxxx účetního období |
Zveřejnění: XXX 1 odst. 125 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxx, xxxxxxx xx xxxxxx xxxxxxxxxxx, u nichž xxxxxxxx xxxxxx xxxxxx, xx xxxxx příštího xxxxxxxx xxxxxx xxxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxxXxxxXxxxxXxxxXxxxxxxxxxXxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxXXXXXxxxxxXxxxXXXXx |
xxxx |
xxxxx |
Xxxxx podstaty xxxxxxxx xxxxx, xxxxx xx xxxxxxxxxx přehledy xxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx xxxxx XXXX uvedly xx xxxxxxx xx standardy XXXX |
Xxxxxxxxxx: IFRS 1 xxxx.&xxxx;22 xxxx. b) |
documentation |
Popis xxxxxxxx hlavních úprav, xxxxx xx historické xxxxxxxx nebo xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx xxxxx XXXX xxxxxx do xxxxxxx xx standardy XXXX. [Xxxxx: Xxxxxxxxx GAAP [xxxxxx]; XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxXxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxxx xxxxx xxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;42 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx, popis xxxxxx xxxxx, které xx xxxx provedeny, xxxxx částky xxxx xxxxxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxxxXxxxxXxxxxXxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx události xx xxxxxxxx účetního xxxxxx xxxxxxxxxxxx úpravu xxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 10 xxxx.&xxxx;21 písm. a) |
documentation |
Popis xxxxxx xxxxxxxx po xxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxx xxxxxx xxxxxxx. [Xxxxx: Události xx xxxxxxxx účetního xxxxxx xxxxxxxxxxxx úpravu xxxxxx xxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfNatureOfNoncashAssetsHeldForDistributionToOwnersDeclaredBeforeFinancialStatementsAuthorisedForIssue |
text |
label |
Popis xxxxxx nepeněžních xxxxx xxxxxxxx xxx rozdělení xxxxxxxxxx, které xxxx xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx xxxxxxx xx xxxxxxxxxx |
Xxxxxxxxxx: IFRIC 17 xxxx.&xxxx;17 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxxxxx xxxxx, která xxxx být xxxxxxxxx xx formě xxxxxxxxx, xx-xx datum xxxxxxxxx xx xxxxx účetního xxxxxx, ale před xxxxxxxxxx účetní xxxxxxx xx zveřejnění. |
||||
ifrs-full |
DescriptionOfNatureOfObligationContingentLiabilities |
text |
label |
Popis xxxxxxxx xxxxxxx, podmíněné xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;37 xxxx.&xxxx;86 |
xxxxxxxxxxxxx |
Xxxxx podstaty xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx podstaty xxxxxxx, xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IFRS 3 odst. B64 xxxx.&xxxx;x), zveřejnění: IFRS 3 xxxx.&xxxx;X64 xxxx.&xxxx;x) bod x), xxxxxxxxxx: XXXX 3 odst. X67 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx kombinaci. [Xxxxx: Podmíněné závazky [xxxxxx]; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxx, xxxx xxxxxxx |
Xxxxxxxxxx: IAS 37 xxxx.&xxxx;85 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxx. [Xxxxx: Xxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxxxxxx xxxx změn vykazování |
Zveřejnění: XXX 1 odst. 41 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx reklasifikací xxxx změn vykazování. |
||||
ifrs-full |
DescriptionOfNatureOfRegulatoryRatesettingProcess |
text |
label |
Popis xxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxx |
Xxxxxxxxxx: XXXX 14 odst. 30 písm. a) |
documentation |
Popis xxxxxx procesu xxxxxxxxxxx xxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxx xxxx spřízněnými xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;24 xxxx.&xxxx;18 |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxx mezi xxxxxxxxxxx stranami. [Xxxxx: Xxxxxxxxx strany [member]] |
||||
ifrs-full |
DescriptionOfNatureOfRelationshipBetweenTransferredFinancialAssetsThatAreNotDerecognisedInTheirEntiretyAndAssociatedLiabilities |
text |
label |
Popis xxxxxx xxxxxx xxxx xxxxxxxxxxx xxxxxxxxxx aktivy, xxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxx rozsahu, x&xxxx;xxxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. c) |
documentation |
Popis xxxxxx vztahu xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxx nejsou odúčtována x&xxxx;xxxxx rozsahu, a souvisejícími xxxxxxx, xxxxxx xxxxxxx xxxxxxx xxxxxxxxxxx aktiv xx strany xxxxxxxxxx xxxxxx xxxxxxxx vyplývajících x&xxxx;xxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxxx xxxxxx, xxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxx [xxxxxx]; Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxxxXxxxXxxxxxxxxxXxxxxXxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxXxxxXxXxxxxxXxxxx |
xxxx |
xxxxx |
Xxxxx podstatných xxxxxx x&xxxx;xxxxxxxxxxx učiněných xxx xxxxxxxx xxxxxxxxxxx, že xxxxxx xxxxxxxx xxxxxx xxxxx xxxxxx xxxxxxxx, xxxxxxxx drží xxxx xxx xxxxxxxx xxxxxxxxxxx xxxx |
Xxxxxxx: XXXX 12 xxxx.&xxxx;9 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxx xxx xxxxxxxx xxxxxxxxxxx, že xxxxxx xxxxx xxxxxx xxxxxxxx, xxxxxxxx xxxx xxxx xxx polovinu xxxxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxXxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx zajišťovaných xxxxx |
Xxxxxxxxxx: datum konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx dobrovolné xxxxx xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 8 xxxx.&xxxx;29 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx pravidla. |
||||
ifrs-full |
DescriptionOfNoncurrentAssetOrDisposalGroupHeldForSaleWhichWereSoldOrReclassified |
text |
label |
Popis xxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxx, xxxxx xxxx xxxxxxx xxxx xxxxxxxxxxxxxxx |
Xxxxxxxxxx: XXXX 5 xxxx.&xxxx;41 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxxxx, xxxxx xxxx xxx xxxxxxxxxxxxx xxxx xxxxxx k prodeji, xxxx xxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxx nebo xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx; Xxxxxxxxxx xxxxxxx klasifikované xxxx držené x&xxxx;xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxXxXxxxxxxxxXxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx výše xxxx odhadu fyzického xxxxxxxx xxxxxxxxxxxx aktiv x&xxxx;xxxxxxxxxx zemědělského xxxxxxxx |
Xxxxxxxxxx: XXX 41 xxxx.&xxxx;46 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxx nebo odhadu xxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxx a sklizeného xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx cílů, zásad x&xxxx;xxxxxxx xxxxxx xxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;33 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxxxx x&xxxx;xxxxxxx xxxxxx xxxxx, která xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, třída [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxXxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxXxxxxxxXxxxXxXxxxxxXxxxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, pravidel x&xxxx;xxxxxxx xxx xxxxxx xxxxx vyplývajících z pojistných xxxxx a popis xxxxx xxxxxxxxxxx x&xxxx;xxxxxx xxxxxx xxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 xxxx.&xxxx;39 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxxxxxxx x&xxxx;xxxxxxx xxxxxx xxxxxxxx xxx xxxxxx rizik, která xxxxxxxxx z pojistných xxxxx, x&xxxx;xxxxx xxxxx používaných x&xxxx;xxxxxx xxxxxx xxxxx. [Xxxxx: Xxxx xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxXxxxxxxxXxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
xxxx |
xxxxx |
Xxxxx xxxx, xxxxx a postupů řízení xxxxx, která vyplývají xx smluv xxxxxxxxxxx xx rozsahu působnosti xxxxxxxxx IFRS 17 |
Zveřejnění: xxxxxx od 1. 1. 2023, XXXX 17 xxxx.&xxxx;124 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxxxx x&xxxx;xxxxxxx účetní jednotky xxx xxxxxx xxxxx, xxxxx vyplývají ze xxxxx xxxxxxxxxxx do xxxxxxx xxxxxxxxxx standardu XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxXxxxxxxXxxxxxxXxxXxxxxXxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxxxxx xx xxxxxx, xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IFRS 15 xxxx.&xxxx;119 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxxxxxxxx xx xxxxxx, refundací x&xxxx;xxxxxx xxxxxxxxx závazků xx xxxxxxxxx xx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxXxxxxXxxxxxxXxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxx xxxxxxxxx opce, xxxxxxxxxx xxxxxxx xxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;47 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxx xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx opcí. |
||||
ifrs-full |
DescriptionOfOptionPricingModelShareOptionsGranted |
text |
label |
Popis xxxxxx xxx oceňování xxxx, xxxxxxxxxx akciové xxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;47 xxxx.&xxxx;x) xxx i) |
documentation |
Popis xxxxxx xxx xxxxxxxxx xxxx xxxxxxxxx u poskytnutých xxxxxxxxx xxxx. [Xxxxx: Xxxxx pro oceňování xxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
xxxx block |
label |
Popis xxxxxx xxxxxxxx pravidel xxxxxxxxxxxx pro xxxxxxxxxx xxxxxx závěrce [xxxx xxxxx] |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;117 písm. b) |
documentation |
Popis xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxx porozumění xxxxxx xxxxxxx, xxxxx účetní xxxxxxxx samostatně xxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, xxxxxxxxxxxx práv x&xxxx;xxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx xx xxxxxxxx xxxxxxxx xxxxxxxxxxxx účetní xxxxxxxxx xxx základního xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;80 |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxxxxxxxxxxx xxxx x&xxxx;xxxxxxx, xxxxx xxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxx xx vlastním xxxxxxxx, xxxxxxxxxxxx účetní jednotkou xxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Základní kapitál [xxxxxx]; Jiný xxxxx xx xxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxxxxxxxxXxxxXxXxxxxxXxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx informací použitých x&xxxx;xxxxxxxxx xxxxxxx xxxxxxx |
Xxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;36 xxxx.&xxxx;x), příklad: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;XX23 písm. d) |
documentation |
Popis informací xxxxxxxxx x&xxxx;xxxxxxxxx úvěrové xxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx, která xxxxxx xxx xx xxxxxxxxxx xxx znehodnocená, xxx účetní jednotka xxxxxxxxxx nezveřejňuje. [Xxxxx: Xxxxxxx xxxxxx [member]] |
||||
ifrs-full |
DescriptionOfOtherInputsToOptionsPricingModelShareOptionsGranted |
text |
label |
Popis xxxxxxx xxxxxx xx xxxxxx xxx oceňování xxxx, xxxxxxxxxx xxxxxxx xxxx |
Xxxxxxxxxx: IFRS 2 xxxx.&xxxx;47 xxxx.&xxxx;x) bod x) |
xxxxxxxxxxxxx |
Xxxxx vstupů do xxxxxx pro xxxxxxxxx xxxx u poskytnutých akciových xxxx, xxxxx xxxxxx xxxxxxxx samostatně nezveřejňuje. [Xxxxx: Model xxx xxxxxxxxx xxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxxxxxxxxxXxxxXxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxxxx, xxxxx xxxx významné xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;41 odst. 26 xxxx.&xxxx;x) xxx ii) |
documentation |
Popis transakcí x&xxxx;xxxxxx xxxxxxx správy, xxxxx ovládají xxxx xxxxxxxxxxxxx vykazující účetní xxxxxxxx nebo na xx xxxx podstatný xxxx, x&xxxx;x&xxxx;xxxxxxxx jednotkami, xxxxx xxxx ovládány xxxx xxxxxxxxxxxxx těmito xxxxxx xxxx jsou xxx jejich podstatným xxxxxx, xxxxxxx tyto xxxxxxxxx jsou významné xxxxxxxx, xxxxxx xxxx xxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxXxxXxxxxxxXxxxxXxXxxxxxxxXxxxxXxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxx toho, xxx xxxxxx xxxxx xxxx xxxxxx xxxxxxxx xxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;119 písm. c) |
documentation |
Popis xxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxx, aby převod xxxxx xxxx služeb xx xxxxxxxxx xxxxxxxx xxxx strana. [Odkaz: Xxxxxxx x&xxxx;xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxXxxxXxxxxXxxxxxXxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx, x&xxxx;xxxxx peněžní xxxx xxxxxxx hospodářský xxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 23 písm. a) |
documentation |
Popis xxxxxx, x&xxxx;xxxxx by xxxx xxxxxxx xxxx xxxxxxxx hospodářský xxxxxxxx, x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxx xxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx toků [member]] |
||||
ifrs-full |
DescriptionOfPeriodsWhenCashFlowsExpectedToOccur |
text |
label |
Popis xxxxxx, x&xxxx;xxxxx xx xxxxxxx toky xxxxxxxxx |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;23 písm. a) |
documentation |
Popis xxxxxx, x&xxxx;xxxxx xx peněžní xxxx očekávají, x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxx toků. [Xxxxx: Xxxxxxxxx xxxxxxxxx xxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx změn, xxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 19 odst. 139 xxxx. c) |
documentation |
Popis xxxx, xxxxxxx a vypořádání xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxXxxxxxxxxXxXxxxxxXxxXxxxxxxXxxxxxxxxxxXxxxXxxxXxXxxXxxxxXxxxXxXxxXxxxxxxxxx |
xxxx block |
label |
Popis zásad xxx vyřazení xxxxx xxxxxxxxx nabytím kolaterálu xxxx xxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx, xxxx xxx xxxxxx využívání x&xxxx;xxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;38 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxx xxxxxxxx xxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxxx úvěr xxxx xxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx (xxxx. xxxxx), xxxx xxx jejich xxxxxxxxx x&xxxx;xxxxxxxxx, xxxxx xxxx aktiva xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxx. [Odkaz: Záruky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxxXxxxXxxxxXxxxxXxxxxxxXxxxxxxXxxxxxxx |
xxxx block |
label |
Popis xxxxxxxx xxx xxxxxxxxx výše xxxxxxxxx x&xxxx;xxxxx definovaných xxxxxxx, které xxxxxxx xxxxxx xxxx účetními xxxxxxxxxx pod společnou xxxxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;149 xxxx. b) |
documentation |
Popis xxxxxxxx xxx xxxxxxxxx xxxx xxxxxxxxx, který xx xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxx xxxxxxxxxxxx požitků, xxxxx xxxxxxx xxxxxx xxxx účetními jednotkami xxx xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxXxxxXxxxxxxxxXxxxxxxXxxxxxXxxXxxxxxXxXxxxXxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx pravidel xxx určení toho, xxx xx xx xx xx, že xxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxx, xxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 písm. c), xxxxxxxxxx: XXXX&xxxx;13 odst. 93 písm. e) xxx iv), xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;95 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxx xxxxxx toho, xxx xx xx xx xx, že xxxxx x&xxxx;xxxxxxxx xxxxx xxxx xxxxxxxx hierarchie xxxxxxxx xxxxxx. Pravidla xxxxxxxx se xxxxxxx xxxxxxxx xxxxxxx xxxxx xxxxx xxx xxxxxxx xx xxxxxx x&xxxx;xxx xxxxxxx xxxxxx ven x&xxxx;xxxxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxXxxxXxxxxxxxxXxxxxxxXxxxxxXxxXxxxxxXxXxxxXxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxx xxxxxx xxxx, xxx xx má xx xx, že xxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod iv), xxxxxxxxxx: IFRS 13 xxxx.&xxxx;95 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxx určení xxxx, xxx xx xx za xx, xx xxxxx k převodům xxxxxxxxx kapitálových xxxxxxxx xxxxxx jednotky xxxx xxxxxxxx xxxxxxxxxx reálných xxxxxx. Pravidla xxxxxxxx xx xxxxxxx xxxxxxxx xxxxxxx xxxxx xxxxx xxx převody do xxxxxx x&xxxx;xxx xxxxxxx xxxxxx xxx x&xxxx;xxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx nástroje xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxXxxxXxxxxxxxxXxxxxxxXxxxxxXxxXxxxxxXxXxxxXxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxx xxxxxx xxxx, xxx se xx xx xx, xx xxxxx k převodům xxxx xxxxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. c), zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx xx), xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;95 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxx xxxxxx toho, xxx se xx xx xx, xx xxxxx x&xxxx;xxxxxxxx závazků xxxx xxxxxxxx xxxxxxxxxx xxxxxxxx hodnot. Pravidla xxxxxxxx xx xxxxxxx xxxxxxxx xxxxxxx budou xxxxx pro převody xx xxxxxx x&xxxx;xxx xxxxxxx xxxxxx ven x&xxxx;xxxxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxXxxxXxxxxxxxXXXX15Xxxxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx praktických xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx XXXX&xxxx;15 |
Xxxxxxxxxx: XXXX 15 xxxx.&xxxx;X6 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx praktických xxxxxxxxxxxx, xxxxx xxxx xxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx XXXX&xxxx;15. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx vykazování |
Zveřejnění: XXX 1 xxxx.&xxxx;51 písm. d), xxxxxxxxxx: XXX&xxxx;21 odst. 53 |
documentation |
Popis xxxx používané xxx xxxxxxxxxxx účetní xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxxXxxXxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX 3 xxxx. X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx důvodů xxxxxxxxxxx podnikové xxxxxxxxx. [Xxxxx: Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxxxxxXxXxxxXxxxxXxxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxx xxxx xxxxxxx reálnou xxxxxxxx, xxxxxx |
Xxxxxxx: IFRS 13 xxxx.&xxxx;93 písm. g), xxxxxxx: XXXX 13 xxxx. XX65 xxxx. c) |
documentation |
Popis xxxxxxx xxxxxxx xxxx xxxxxxx aktiv reálnou xxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxxxxxXxXxxxXxxxxXxxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx procesu xxxxxxx xxxx xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), xxxxxxx: IFRS 13 xxxx. IE65 písm. x) |
xxxxxxxxxxxxx |
Xxxxx procesu xxxxxxx xxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx xxxx jednotlivými obdobími. [Xxxxx: Xxxxxxx kapitálové xxxxxxxx xxxxxx jednotky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxxxxxXxXxxxXxxxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxx xxxx xxxxxxx reálnou xxxxxxxx, xxxxxxx |
Xxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x), xxxxxxx: XXXX 13 xxxx. XX65 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxxxxx změn xxxxxxx xxxxxxx xxxxxxx xxxxxxxx mezi xxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxx |
Xxxxxxx: datum konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;36 písm. c), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. IG24 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx agentur xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx kvality xxxxxxxxxx aktiv xxxxxx xxxxxxxx. [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxx xxxxxxx měny |
Zveřejnění: IAS 21 xxxx.&xxxx;54 |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxx xxxxxxx xxxx xxxxxx xxxxxxxx. Xxxxxxx měna xx měna primárního xxxxxxxxxxxx prostředí, xx xxxxxx xxxxxx jednotka xxxxxx svoji xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxxxXxxXxxxxxxxxxxXxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxx xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx při xxxxxxxxxxxx xxxxxxx citlivosti |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;40 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxx xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx xxxxx xxxxxxx xxxxxx, jimž xx xxxxxx xxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxXxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx důvodu xxx xxxxxxxx xxxxxxxx xx xxxxxxxxxxxx nástrojů označených xx oceněné xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;11X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx důvodu xxx xxxxxxxx xxxxxxxx xx xxxxxxxxxxxx nástrojů, xxxxx xxxxxx xxxxxxxx xxxxxxxx za xxxxxxx xxxxxxx xxxxxxxx vykázanou xx xxxxxxxxx úplného xxxxxxxx. [Odkaz: Xxxxxxxxx xx kapitálových nástrojů xxxxxxxx xx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx ostatního xxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxXxxXxxxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx důvodu xxxxxxxxxx xxxxxxxxx, xxx xxxxxxx pojistitele souvisí xxxxxxxx x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) bod i) |
documentation |
Popis důvodu xxxxxxxxxx xxxxxxxxx, xxx xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxxxxxx xxxx xxxx xxxxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;41 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx reklasifikací xxxx xxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxXxxxxxXxXxxxxxxXxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxx xxxxxxx xxxxxxx xxxx kratšího vykazovaného xxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;36 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx důvodu xxx použití xxxxxxx xxxx xxxxxxxx xxxxxxxxxxxx xxxxxx, pokud účetní xxxxxxxx xxxx konec xxxxx xxxxxxxx období x&xxxx;xxxxxxxxxx účetní závěrku xx období delší xxxx kratší xxx xxxxx xxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx důvodu xxx použití xxxxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;11X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx pro xxxxxxxxxxxxx xxxxxxxxxx, xx následné xxxxx xxxxxx hodnoty xxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx, který xxxx xxxxxx x&xxxx;xxxxxxxxxxx, xxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx. [Odkaz: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxx xxxxx výsledek] |
||||
ifrs-full |
DescriptionOfReasonOfDerecognitionOfFinancialAssetsMeasuredAtAmortisedCost |
text |
label |
Popis xxxxxx xxx xxxxxxxxxx xxxxxxxxxx xxxxx oceněných xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 20A |
documentation |
Popis xxxxxx xxx odúčtování xxxxxxxxxx xxxxx oceněných xxxxxxxx hodnotou. [Odkaz: Xxxxxxxx xxxxxx v naběhlé xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxXxxXxxxxxXxXxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxXxXxxxxxXxxxXxxXxxxxxxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx důvodů a podstatných xxxxxxx, proč xxxxxx xxxx xxxxxx hodnoty xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxxxxx změnami xxxxxxxxx rizika xxxx xxxxx xxxxxxxxx |
Xxxxxxxxxx: IFRS 7 odst. 11 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx, proč xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxx závazků xxxxxxxxxxx xxxxxxx úvěrového xxxxxx xxxxx xxxxxxxxxxx tyto xxxxx. [Odkaz: Úvěrové xxxxxx [xxxxxx]; Xxxxxxxx xxxxxx; Finanční xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxXxXxxxxxxxxXxxxxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx změny xxxxxxxx xxxxxxxxx použité xxx xxxxxxx reálnou xxxxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxx xxxxxxxx xxxxxxxxx (například xxxxx x&xxxx;xxxxxxx xxxxxxxx xx xxxxxxxx xxxxxxx xxxx xxxxxxx xxxxx xxxxxxxx xxxxxxxxx) xxx xxxxxxx xxxxx reálnou hodnotou. [Xxxxx: Výnosový přístup [xxxxxx]; Xxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxXxXxxxxxxxxXxxxxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx důvodů změny xxxxxxxx oceňování použité xxx xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx kapitálové xxxxxxxx účetní xxxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. d) |
documentation |
Popis důvodů xxxxx xxxxxxxx oceňování (xxxxxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxxx xx výnosový xxxxxxx xxxx xxxxxxx xxxxx xxxxxxxx xxxxxxxxx) xxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx reálnou hodnotou. [Xxxxx: Vlastní kapitálové xxxxxxxx účetní xxxxxxxx [xxxxxx]; Výnosový xxxxxxx [xxxxxx]; Tržní xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxXxXxxxxxxxxXxxxxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxx xxxxxxxx oceňování xxxxxxx xxx ocenění reálnou xxxxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX 13 odst. 93 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxx xxxxxxxx oceňování (xxxxxxxxx xxxxx z tržního xxxxxxxx xx xxxxxxxx xxxxxxx xxxx xxxxxxx další xxxxxxxx oceňování) xxx xxxxxxx xxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Výnosový xxxxxxx [xxxxxx]; Xxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxXxXxxxxxxxxXxxxxxxxxXxxxXxXxxxxxxXxxxXxxxxXxxxXxxxxXxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxx xxxxxxxx xxxxxxx xxxxxxx ke stanovení xxxxxx xxxxxxx snížené x&xxxx;xxxxxxx xx vyřazení |
Zveřejnění: XXX&xxxx;36 xxxx.&xxxx;130 písm. x) xxx xx), xxxxxxxxxx: IAS 36 xxxx.&xxxx;134 xxxx. e) xxx xxX) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxx xxxxxxxx ocenění xxxxxxx xx xxxxxxxxx xxxxxx xxxxxxx snížené x&xxxx;xxxxxxx xx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxXxXxxxxxxxxxXxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx důvodů xxxxx xxxxxxx investiční xxxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;9X |
xxxxxxxxxxxxx |
Xxxxx xxxxxx změny xxxxxxx xxxxxxxxxx jednotky. [Xxxxx: Xxxxxxxxxx xxxxxxxxxxxx jednotek [xxxx xxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxXxXxxxxxxXxxXxxxxxxxxxxXxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxx xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx při přípravě xxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx předpoklady |
Zveřejnění: IAS 19 xxxx.&xxxx;145 písm. x) |
xxxxxxxxxxxxx |
Xxxxx důvodu xxxx xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx xxx přípravě xxxxxxx xxxxxxxxxx pro významné xxxxxxxxxxxxxxxxxxx předpoklady. [Xxxxx: Xxxxxxxxxxxxxxxxxxx předpoklady [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxXxXxxxxxxXxxXxxxxxxxxxxXxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxXxXxxxXxxxxxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
xxxx |
xxxxx |
Xxxxx xxxxxx změn metod x&xxxx;xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx analýzy xxxxxxxxxx xxx změny x&xxxx;xxxxxxxxxx xxxxxx, xxxxx xxxxxxxxx xx smluv xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 odst. 128 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxx xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx xxx přípravě xxxxxxx xxxxxxxxxx xxx xxxxx x&xxxx;xxxxxxxxxx xxxxxx, xxxxx xxxxxxxxx ze xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx standardu XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxXxXxxxxxxXxxxXxXxxxxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxXxxxxxxxxXxxXxxxxxxxxxXxxxxxXxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxx xxxxxxxxxxx do xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxx metod |
Zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;117 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx změn xxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxx xxxxxxxxxxx do rozsahu xxxxxxxxxx xxxxxxxxx XXXX 17 a postupů x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxxx u těchto xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxXxxXxxxxxxxxxxxxxXxxxXxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxx xxxxx xxxxxxx, xxxxx xx xxxxxxxxxxxx jednotka xxxxxxxxxxxxxx |
Xxxxxxxxxx: XXX 36 xxxx.&xxxx;130 písm. d) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxx xxxxx xxxxxxx, xxxxx xx xxxxxxxxxxxx xxxxxxxx identifikována, xxxxxxxx xx xxxxxxxxx xxxxx xxx xxxxxxxx penězotvorné xxxxxxxx xxxxxxx xx xxxxxxxxxxx xxxxxx zpětně xxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxx (xx-xx nějaká). [Xxxxx: Penězotvorné xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxXxxxXxxxxxXxXxxxxxxxxxXxxxxxXxXxXxxxXxxXxxxXxxXxXxxxXxxxxxxXxxxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx důvodů xxx xxxxx, že xx xxxxxx jednotka xxxxxxxxxx xxxxxxxxx, xxxxx xxxxxxxx xxxxx xxxx xxxx xxxxxxxxx znaků |
Zveřejnění: XXXX&xxxx;12 xxxx.&xxxx;9X |
xxxxxxxxxxxxx |
Xxxxx xxxxxx pro xxxxx, xx je xxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx, xxxxx postrádá xxxxx xxxx více xxxxxxxxx znaků xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxxxxxx jednotek [xxxx xxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX17 |
xxxx |
xxxxx |
Xxxxx xxxxxx xxx xxxxxxxx xxxx zrušení xxxxxxxx xxxxxxxxxx xxxxx xx oceněné xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx ztráty x&xxxx;xxxx xxxxxxxxx xxxxxxx xxxxxxxxx IFRS 17. |
Xxxxxxxxxx: xxxxxx od 1. 1. 2023, XXXX 17 xxxx.&xxxx;X33 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxx xxxxxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxxxx xxxxx xx xxxxxxx xxxxxxx hodnotou vykázanou xx xxxxx xxxx xxxxxx s použitím xxxxxxxx 4.1.5 IFRS 9 x&xxxx;xxxx xxxxxxxxx xxxxxxx XXXX 17. |
||||
ifrs-full |
DescriptionOfReasonsForDesignationOrDedesignationOfFinancialAssetsAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensation |
text |
label |
Popis xxxxxx xxx xxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxxxx xxxxx za xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx s použitím xxxx xxxxxxxxx IFRS 9 xx složky předčasného xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx. |
Xxxxxxxxxx: XXXX 9 xxxx.&xxxx;7.2.34 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxx xxxxxxxx xxxxxxxx nebo xxxxxxx xxxxxxxx xxxxxxxxxx xxxxx xx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxx-xx xxxxxx xxxxxxxx změny standardu XXXX 9 xx xxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx kompenzací. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxx nebo xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX9 |
xxxx |
xxxxx |
Xxxxx xxxxxx pro xxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxxxx aktiv xxxx xxxxxxxxxx xxxxxxx xx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx x&xxxx;xxxx xxxxxxxxx použití xxxxxxxxx XXXX 9 |
Xxxxxxxxxx: IFRS 7 odst. 42J písm. x) |
xxxxxxxxxxxxx |
Xxxxx důvodů xxx xxxxxxxx xxxxxxxx xxxx xxxxxxx označení xxxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxx za xxxxxxx xxxxxxx hodnotou vykázanou xx xxxxx xxxx xxxxxx k datu prvotního xxxxxxx xxxxxxxxx XXXX 9. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxXxxxxxxxXxxxxxxxxxXxXXXX9XxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx důvodů xxx xxxxxxxx xxxx zrušení xxxxxxxx xxxxxxxxxx xxxxxxx xx xxxxxxx reálnou xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx x&xxxx;xxxxxxxx xxxx standardu XXXX 9 xx xxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: IFRS 9 xxxx.&xxxx;7.2.34 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxx xxxxxxxx xxxxxxxx nebo zrušení xxxxxxxx xxxxxxxxxx xxxxxxx xx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx nebo xxxxxx, xxxxxxx-xx xxxxxx jednotka xxxxx standardu XXXX 9 xx xxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku xxxx ztráty] |
||||
ifrs-full |
DescriptionOfReasonsForDesignationOrDedesignationOfFinancialLiabilitiesAsMeasuredAtFairValueThroughProfitOrLossWhenApplyingAmendmentsToIFRS9MadeByIFRS17 |
text |
label |
Popis důvodů xxx xxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxx xx xxxxxxx xxxxxxx hodnotou xxxxxxxxx xx xxxxx nebo xxxxxx s použitím změn xxxxxxxxx XXXX 9 xxxxxx xxxxxxxxx XXXX 17 |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 9 xxxx.&xxxx;7.2.42 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx důvodů xxx xxxxxxxx xxxxxxxx xxxx xxxxxxx označení xxxxxxxxxx závazků xx xxxxxxx xxxxxxx hodnotou xxxxxxxxx xx xxxxx xxxx ztráty, xxxxxxx-xx xxxxxx xxxxxxxx xxxxx xxxxxxxxx XXXX 9 xxxxxx xxxxxxxxx XXXX 17. [Xxxxx: Xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku xxxx xxxxxx; Xxxxxxxx xxxxxxx, které byly xxxxxx xxxx xxxxxxx xxxxxxxxx reálnou xxxxxxxx xxxxxxxxx xx zisku xxxx xxxxxx xxxx xxxxxxxx xxxx XXXX 9 xxxxxx xxxxxxxxx 17, xxx xxx xxxxxx xxxxx určeny] |
||||
ifrs-full |
DescriptionOfReasonsForFairValueMeasurementAssets |
text |
label |
Popis xxxxxx ocenění xxxxxxx xxxxxxxx, xxxxxx |
Xxxxxxxxxx: IFRS 13 odst. 93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx ocenění xxxxx xxxxxxx hodnotou. |
||||
ifrs-full |
DescriptionOfReasonsForFairValueMeasurementEntitysOwnEquityInstruments |
text |
label |
Popis xxxxxx xxxxxxx xxxxxxx hodnotou, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx jednotky |
Zveřejnění: XXXX 13 odst. 93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx ocenění xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx důvodů xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx ocenění xxxxxxx reálnou hodnotou. |
||||
ifrs-full |
DescriptionOfReasonsForProvidingSupportToStructuredEntityWithoutHavingContractualObligationToDoSo |
text |
label |
Popis xxxxxx xxxxxxxxxx podpory xxxxxxxxxxxxx xxxxxxxx, aniž xx x&xxxx;xxxx xxxx xxxxxx xxxxxxxx smluvně xxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;15 xxxx. b), xxxxxxxxxx: XXXX 12 xxxx.&xxxx;30 xxxx. b) |
documentation |
Popis xxxxxx xxxxxxxxxx finanční xxxx xxxx podpory (xxxx. xxxxxx nákupu xxxxx xxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx) strukturované xxxxxxxx, xxxx xx x&xxxx;xxxx xxxx xxxxxx xxxxxxxx xxxxxxx xxxxxx, xxxxxx xxxxxxx, xxx xxxxxx jednotka xxxxxxxxxxxxx xxxxxxxx xxxxxxx xxx xxxxxxxxx xxxxxxxx podpory. |
||||
ifrs-full |
DescriptionOfReasonsForProvidingSupportToSubsidiaryWithoutHavingContractualObligationToDoSo |
text |
label |
Popis xxxxxx, proč xxxxxxxxxx xxxxxxxx xxxx xxxx xxxxxxx podniky xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx, xxxx xx xx x&xxxx;xxxx xxxxxxxxxx xxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;19X xxxx. b) |
documentation |
Popis xxxxxx, proč investiční xxxxxxxx xxxx její xxxxxxx xxxxxxx poskytly xxxxxxx xxxxxxxxx podniku, xxxx xx xx x&xxxx;xxxx xxxxxxxxxx xxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxxxxxxx jednotek [text xxxxx]; Xxxxxxx podniky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxxXxxxx3XxXxxxXxxxxXxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx důvodů xxx xxxxxxxxxxx xxxxxxx xx xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx xxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx pro uskutečnění xxxxxxx xxxxx xx xxxxxx&xxxx;3 hierarchie xxxxxxxx xxxxxx. [Odkaz: Xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxxXxxxx3XxXxxxXxxxxXxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxx xxxxxxxxxxx xxxxxxx do xxxxxx&xxxx;3 hierarchie xxxxxxxx xxxxxx, xxxxxxx kapitálové xxxxxxxx účetní jednotky |
Zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx důvodů pro xxxxxxxxxxx xxxxxxx vlastních xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xx úrovně 3 xxxxxxxxxx xxxxxxxx xxxxxx. [Xxxxx: Vlastní xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [xxxxxx]; Úroveň 3 xxxxxxxxxx xxxxxxxx hodnot [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxxXxxxx3XxXxxxXxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxx xxxxxxxxxxx xxxxxxx xx xxxxxx&xxxx;3 xxxxxxxxxx reálných xxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxx xxxxxxxxxxx xxxxxxx xxxxxxx do xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx xxxxxx. [Xxxxx: Úroveň 3 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxXxxxxxxxxxXxxxXxxxXxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxx xxxxxxx xxxxxxxxxxxxx xxxxx (ztráty) x&xxxx;xxxxx vlastního kapitálu, xxxx-xx xxxxx úvěrového xxxxxx xxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxx úplném výsledku |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;10 písm. c) |
documentation |
Popis xxxxxx xxx převody x&xxxx;xxxxx vlastního kapitálu x&xxxx;xxxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxxxx označeného xxxx nástroj x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx, xx-xx xxxxxx jednotka xxxxxxx xxxxxxxxxxx xxxxxx xxxx úvěrového rizika xxxxxx xxxxxxx v ostatním xxxxxx výsledku. [Odkaz: Xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx nebo xxxxxx; Xxxxxxx xxxxxxxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxx xxxxxxxxx xxxxxxxx, xxxx-xx xxxxx xxxxxxxxx rizika xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxXxXxxxx1XxxxXxxxx2XxXxxxXxxxxXxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx pro xxxxxxxxxxx xxxxxxx z úrovně 1 xx xxxxxx&xxxx;2 xxxxxxxxxx xxxxxxxx xxxxxx, aktiva |
Zveřejnění: XXXX&xxxx;13 odst. 93 písm. c) |
documentation |
Popis xxxxxx xxx xxxxxxxxxxx xxxxxxx xxxxx xxxxxxxx xx xxxxx vykazovaného xxxxxx x&xxxx;xxxxxx&xxxx;1 xx xxxxxx&xxxx;2 xxxxxxxxxx reálných xxxxxx. [Odkaz: Úroveň 1 xxxxxxxxxx reálných hodnot [xxxxxx]; Xxxxxx&xxxx;2 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxXxXxxxx1XxxxXxxxx2XxXxxxXxxxxXxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxx xxxxxxxxxxx xxxxxxx z úrovně 1 do xxxxxx&xxxx;2 hierarchie xxxxxxxx xxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx účetní xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxx xxxxxxxxxxx xxxxxxx vlastních xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxx na xxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxx&xxxx;1 xx xxxxxx&xxxx;2 xxxxxxxxxx xxxxxxxx xxxxxx. [Odkaz: Xxxxxx&xxxx;1 xxxxxxxxxx reálných xxxxxx [xxxxxx]; Xxxxxx&xxxx;2 xxxxxxxxxx reálných xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxXxXxxxx1XxxxXxxxx2XxXxxxXxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxx&xxxx;1 xx xxxxxx&xxxx;2 hierarchie xxxxxxxx xxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. c) |
documentation |
Popis xxxxxx xxx xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx xx konci xxxxxxxxxxxx xxxxxx z úrovně 1 xx xxxxxx&xxxx;2 hierarchie xxxxxxxx xxxxxx. [Xxxxx: Xxxxxx&xxxx;1 xxxxxxxxxx reálných xxxxxx [xxxxxx]; Xxxxxx&xxxx;2 hierarchie xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxXxXxxxx2XxxxXxxxx1XxXxxxXxxxxXxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxx xxxxxxxxxxx xxxxxxx z úrovně 2 xx xxxxxx&xxxx;1 xxxxxxxxxx xxxxxxxx xxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. c) |
documentation |
Popis důvodů xxx xxxxxxxxxxx převodů xxxxx xxxxxxxx xx xxxxx xxxxxxxxxxxx období x&xxxx;xxxxxx&xxxx;2 xx xxxxxx&xxxx;1 xxxxxxxxxx xxxxxxxx xxxxxx. [Xxxxx: Úroveň 1 xxxxxxxxxx xxxxxxxx hodnot [xxxxxx]; Xxxxxx&xxxx;2 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxXxXxxxx2XxxxXxxxx1XxXxxxXxxxxXxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx důvodů xxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxx&xxxx;2 do xxxxxx&xxxx;1 xxxxxxxxxx xxxxxxxx hodnot, xxxxxxx kapitálové xxxxxxxx xxxxxx jednotky |
Zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;93 písm. c) |
documentation |
Popis důvodů xxx xxxxxxxxxxx převodů xxxxxxxxx xxxxxxxxxxxx nástrojů xxxxxx jednotky xxxxxxxx xx konci xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxx&xxxx;2 xx xxxxxx&xxxx;1 xxxxxxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxx&xxxx;1 xxxxxxxxxx reálných xxxxxx [xxxxxx]; Úroveň 2 xxxxxxxxxx xxxxxxxx hodnot [member]] |
||||
ifrs-full |
DescriptionOfReasonsForTransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilities |
text |
label |
Popis xxxxxx pro xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxx&xxxx;2 xx xxxxxx&xxxx;1 xxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. c) |
documentation |
Popis xxxxxx xxx xxxxxxxxxxx převodů xxxxxxx xxxxxxxx xx xxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxx&xxxx;2 xx úrovně 1 xxxxxxxxxx xxxxxxxx hodnot. [Xxxxx: Úroveň 1 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxx&xxxx;2 hierarchie xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxXxXxxxx3XxXxxxXxxxxXxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx důvodů xxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx xxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. e) bod iv) |
documentation |
Popis xxxxxx pro uskutečnění xxxxxxx aktiv x&xxxx;xxxxxx&xxxx;3 xxxxxxxxxx reálných xxxxxx. [Xxxxx: Xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxXxXxxxx3XxXxxxXxxxxXxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx pro xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx xxxxxx, vlastní xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx důvodů xxx uskutečnění převodů xxxxxxxxx xxxxxxxxxxxx nástrojů xxxxxx jednotky z úrovně 3 xxxxxxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx kapitálové xxxxxxxx xxxxxx xxxxxxxx [xxxxxx]; Xxxxxx&xxxx;3 hierarchie xxxxxxxx xxxxxx [member]] |
||||
ifrs-full |
DescriptionOfReasonsForTransfersOutOfLevel3OfFairValueHierarchyLiabilities |
text |
label |
Popis xxxxxx pro xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxx&xxxx;3 hierarchie xxxxxxxx xxxxxx, závazky |
Zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;93 písm. e) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx důvodů xxx xxxxxxxxxxx převodů závazků x&xxxx;xxxxxx&xxxx;3 hierarchie xxxxxxxx xxxxxx. [Xxxxx: Xxxxxx&xxxx;3 xxxxxxxxxx reálných xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxXxxXxxxxxxxxxXxxxxxXxxxxxxxXxxxxxxxXxxXxxxXxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx, xxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxx poskytuje xxxxxxxxxx x&xxxx;xxxx xxxxxxxxxx informace |
Zveřejnění: XXX 8 odst. 29 xxxx. b) |
documentation |
Popis důvodů, xxxx aplikace xxxxxx xxxxxxxx pravidla xxxxxxxxx xxxxxxxxxx a více xxxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxXxxxxxxxxxXxxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx, xxxxx xxxxxxxxx nedokončení prvotního xxxxxxxxxx xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X67 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx důvodů, xxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx podnikové kombinace. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxXxxxxxXxXxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx, xxxx xxxxxxx nemohl xxx xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx, xxxx xxxxx xxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx kombinaci. [Xxxxx: Xxxxxxxxx závazky [xxxxxx]; Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxxXxxxXxxxxxxxXxXxxxXxxxXxxxxxXxxXxxxXxXxxxxxxxxXxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx, xxxx xx xxxxxxxxx domněnka, xx xxxxxxxx xxxx xxxxxxxxx xxxx, xxxxx xx xxxx xxxxx x&xxxx;xxxxxxxx, xx které xx xxxxxxxxxxx, xxxxx xxx xxxxxx procent |
Příklad: XXXX 12 odst. 9 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx úsudků x&xxxx;xxxxxxxxxxx, které účetní xxxxxxxx xxxxxxx při xxxxxxxx xxxxxxxxxxx, že xx xxxxxxxxx xxxx xx xxxxx účetní xxxxxxxx, přestože xxxx xxxx xxx 20&xxxx;% xxxxxxxxxxx xxxx jiné xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxxXxxxXxxxxxxxXxXxxxXxxxXxxxxxXxxXxxxXxXxxxxxxxxXxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx důvodů, xxxx je xxxxxxxxx xxxxxxxx, že xxxxxxxx xx xxxxxxxxx xxxx, xxxxx xx xxxx xxxxx x&xxxx;xxxxxxxx, xx xxxxx se xxxxxxxxxxx, xxxxx než xxxxxx xxxxxxx |
Xxxxxxx: XXXX 12 xxxx.&xxxx;9 písm. d) |
documentation |
Popis xxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx, xxxxx xxxxxx jednotka xxxxxxx xxx určování xxxxxxxxxxx, že xxxx xxxxxxxxx vliv xx xxxxx xxxxxx xxxxxxxx, xxxxxxxx xxxx xxxx xxx 20&xxxx;% xxxxxxxxxxx xxxx jiné xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxXxxxxxxxxXxxxxxxxxxXxxXxxxxxxxXxXxxXxxxxxxxXxXxx |
xxxx |
xxxxx |
Xxxxx xxxxxx, xxxx xx individuální účetní xxxxxxx xxxxxxxxxxx, xxxxxxxx xxxxx o zákonný xxxxxxxxx |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;17 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx, xxxx xx xxxxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxxx, xxxxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfReasonsWhyTransactionResultedInGainInBargainPurchase |
text |
label |
Popis xxxxxx, xxxxx xxxxxxxxx, xx transakce xxxxxxx xxxxx xxxxxxxx x&xxxx;xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx, které xxxxxxxxx, xx xxxxxxxxx xxxxxxx koupě xxxxxxxx x&xxxx;xxxxxx. [Xxxxx: Xxxxxx xxxxxxxx x&xxxx;xxxxxxxxx výhodné xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxXxxxXxxXxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx, že xxxx xxxxxxx xxxxxxxxxx xx xxxxxxxxxxx |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx, že xxxx xxxxxxx osvobození xx xxxxxxxxxxx. [Odkaz: Xxxxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxxxxXxxxxxxxxxxXxXXXXx |
xxxx |
xxxxx |
Xxxxx xxxxxx, proč xxxxxx jednotka xxxxx xxxxxx xxxxxxxx xxxxxxxxx XXXX |
Xxxxxxxxxx: XXXX 1 xxxx.&xxxx;23X písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx, xxxx účetní xxxxxxxx, xxxxx xxxxxxx xxxxxxxxx XXXX x&xxxx;xxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxxxxx, xxx xxxxx nejnovější xxxxxxxxx roční účetní xxxxxxx xxxxxxxxxxxx výslovné x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xx standardy XXXX, xxxxx začala xxxxxxxx xxxxxxxxx XXXX. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxxxxxxXxxxxxxxXXXXx |
xxxx |
xxxxx |
Xxxxx xxxxxx, xxxx xxxxxx jednotka xxxxxxxx xxxxxxxx xxxxxxxxx XXXX |
Xxxxxxxxxx: IFRS 1 xxxx.&xxxx;23X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx důvodu, xxxx xxxxxx jednotka, xxxxx xxxxxxx xxxxxxxxx XXXX x&xxxx;xxxxxxxx předcházejícím účetním xxxxxx, xxx xxxxx xxxxxxxxxx xxxxxxxxx xxxxx xxxxxx xxxxxxx neobsahovala xxxxxxxx a bezvýhradné xxxxxxxxxx x&xxxx;xxxxxxx se xxxxxxxxx XXXX, xxxxxxxx xxxxxxxx xxxxxxxxx IFRS. |
||||
ifrs-full |
DescriptionOfReasonWhyEntityWasRequiredToChangeBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncomeForContractsWithDirectParticipationFeatures |
text |
label |
Popis xxxxxx, xxxx xxxx účetní xxxxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxx xxxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledkem x&xxxx;xxxxx x&xxxx;xxxxx xxxxx xxxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;113 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx důvodu, xxxx xxxx účetní xxxxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxx xxxxxxxxx příjmů (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxx xxxxx xxxxxx [Xxxxx: Xxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx xxx xxxxxxx s prvky xxxxx xxxxxx; Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxxxXxxxXxxxXxxxXxXxxxxxXxxxxXxxxxxxxXxXxxxxxxxxxXxxxxXxxxxXxXxxXxxxxxxxxxXxxXxXxxxxxxXxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxx a předpokladů xxxxxxxxx při xxxxxxxx xxxxxxxxxxx, že účetní xxxxxxxx xxxxxxxx xxxxx xxxxxx jednotku, xxxxxxxx xxxx nadpoloviční většinu xxxxxxxxxxx xxxx |
Xxxxxxx: XXXX 12 odst. 9 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx xxx určování xxxxxxxxxxx, xx xxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxx xxxxxxxx, xxxxxxxx xxxx xxxxxxxxxxxx většinu xxxxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxXxxxxXxXxxxxXxXxxxxxxxXxxxxxxxXxxxxxXxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx důvodu, xxxx xxxxxxx xxxxxxx xxxxxxxxx xxxxx nebo xxxxxx xxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXXX&xxxx;2 xxxx.&xxxx;49 |
xxxxxxxxxxxxx |
Xxxxx xxxxxx, xxxx xxx xxxxxxxx předpoklad, xx xx xxxxx spolehlivě xxxxx reálnou xxxxxxx xxxxx xxxx xxxxxx xxxxxxxxx x&xxxx;xxxxx transakcí x&xxxx;xxxxxxx xxxxxxx xx xxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx smluvními xxxxxxxx, xxx xxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxXxxxxxxxxxXxxXxxXxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx, xx xxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxx xxxxx xxxxxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;36 písm. b) |
documentation |
Popis xxxxxxxxxxx, xx xxxxxx xxxxxxxxxx v účetní xxxxxxx xxxxxx xxxxx xxxxxxxxxxx, xxxxx účetní xxxxxxxx xxxx xxxxx xxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxx xx xxxxxx xxxxx xxxx xxxxxx než xxxxx xxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxxXxxxxXxXxxxxXxxxXxXxxxxxXxxxxxxxxXxxxXxxxxxxXxxXxxxXxx |
xxxx |
xxxxx |
Xxxxx xxxxxx, xxxx xx xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx, xxxx xx xxxxxxxxxx aktivum xxxxxxxxx xxxxxxxx, xxx xx xxxx od xxxxxxx, které by xxxxxxxxxxxxxx xxxxxxx xxxxxx xxxx xxxxxxx xxxxx x&xxxx;xxxxxxx (například xxxxxxx), x&xxxx;xxxxxx xxxxx by xxxxxxx xxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxXxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx, xxxx je xxxx vykazování xxxxxxx xx funkční xxxx |
Xxxxxxxxxx: XXX&xxxx;21 xxxx.&xxxx;53 |
xxxxxxxxxxxxx |
Xxxxx důvodu, xxxx xx měna xxxxxxxxx xxx xxxxxxxxxxx xxxxxx xxxxxxx xxxxxxx xx xxxx xxxxxxxxxx xxxxxxxxxxxx prostředí, ve xxxxxx účetní jednotka xxxxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx, xxxx xx xxxxxxxxxxxxx srovnávacích xxxxxx xxxxxxxxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;42 písm. a) |
documentation |
Popis xxxxxx, xxxx xx reklasifikace xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxXxxxxxXxxxxXxxxxxxxxxxXxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx, proč xxxxxxxx xxxx časového xxxxxxxxx xxx cenové regulaci xxx xxxx xxxx xxxxxx xxxxxxxxxx xxx xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;36 |
xxxxxxxxxxxxx |
Xxxxx xxxxxx, xxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx xxx xxxx plně xxxxxx xxxxxxxxxx xxx xxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxXxxxxxxxxxxXxXxxXxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxxxxXxxxXxXxxxxxxXxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx, proč xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx xxxxxxxxx umožňující účtovat x&xxxx;xxxxxxxxx nebo xxxxxxx xxxxx xxxx o plánu xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;148 xxxx. x) xxx ii) |
documentation |
Popis xxxxxx, xxxx xxxxxx x&xxxx;xxxxxxxxx dostatečné xxxxxxxxx xxxxxxxxxx xxxxxx jednotce xxxxxxx x&xxxx;xxxxxxxxx xxxx xxxxxxx xxxxx xxxx x&xxxx;xxxxx xxxxxxxxxxxx požitků. [Xxxxx: Xxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxx xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxXxxxxxxxxXxxxxxxxxXxxxXxXxxxxxXxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxx xxxxxx data xxxxxxxx xxxx xxxxxx xxx xxxxxxxxxx podnik |
Zveřejnění: XXXX&xxxx;12 xxxx.&xxxx;22 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx, xxxx xx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxx xxx uplatnění xxxxxxxxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxx xxxx za xxxxxx, které se xxxx xx xxxx xxxx xxxxxx xxxxxx xxxxxxx účetní xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxXxxxxxxxxXxxxxxxxxXxxxXxXxxxxxXxxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx použití xxxxxx data vykázání xxxx xxxxxx xxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;22 písm. b) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx, xxxx xx xxxxxx xxxxxxx xxxxxxxxxx podniku xxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx xxxxxx zpracována k datu xxxx za období, xxxxx se liší xx xxxx xxxx xxxxxx xxxxxx závěrky xxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfReasonWhyUsingDifferentReportingDateOrPeriodForSubsidiary |
text |
label |
Popis xxxxxx xxxxxxx xxxxxx xxxx xxxxxxxx nebo xxxxxx xxx xxxxxxx xxxxxx |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;11 xxxx. b) |
documentation |
Popis xxxxxx, proč xx xxxxxx závěrka dceřiného xxxxxxx, xxxxx xx xxxxxxx xxx sestavení xxxxxxxxxxxxx xxxxxx xxxxxxx, xxxxxxxxxx k datu xxxx xx xxxxxx, které xx liší xx xxxx xxxx xxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Dceřiné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx xxxxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXXX&xxxx;1 xxxx.&xxxx;29 |
xxxxxxxxxxxxx |
Xxxxx finančních xxxxx, xxxxx xxxx xxxx xxxxxx při xxxxxxxx na xxxxxxxxx XXXX. [Xxxxx: XXXX [xxxxxx]; Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx určených xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;1 odst. 29, xxxxxxxxxx: XXXX&xxxx;1 xxxx.&xxxx;29X |
xxxxxxxxxxxxx |
Xxxxx finančních xxxxxxx, které xxxx xxxx xxxxxx xxx xxxxxxxx na xxxxxxxxx XXXX. [Xxxxx: IFRS [xxxxxx]; Finanční závazky] |
||||
ifrs-full |
DescriptionOfRegulatoryFrameworkInWhichPlanOperates |
text |
label |
Popis xxxxxxxxxxx rámce, v němž xxxx xxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;139 písm. a) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxx, x&xxxx;xxxx plán xxxxxxxxxxxx xxxxxxx funguje, xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xx xxxxxxxxxxx. [Odkaz: Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxXxxxxxxxXxxXxxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 36 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 odst. IG24 xxxx.&xxxx;x), příklad: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. XX25 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxx interními a externími xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx xxxxxx [xxxxxx]; Xxxxxxx úvěrové xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxXxxxxXxxxxxxxxxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx, x&xxxx;xxxxx xxxxxxxxxx xxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 36 odst. 130 xxxx. x) bod xx) |
xxxxxxxxxxxxx |
Xxxxx povinně xxxxxxxxxxxx xxxxxxxx, x&xxxx;xxxxx xxxxxxxxxx xxxxxxx xxxxxx. [Odkaz: Xxxxxx xx znehodnocení] |
||||
ifrs-full |
DescriptionOfRestrictionsOnDistributionOfRevaluationSurplusToShareholdersPropertyPlantAndEquipment |
text |
label |
Popis xxxxxxx xxxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 16 odst. 77 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxx výplaty xxxxxxxx xxxxx z přecenění xxxxxxxxxx x&xxxx;xxxxxxx, xxxxx a zařízení. [Xxxxx: Xxxxxxxx xxxxx x&xxxx;xxxxxxxxx; Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxXxxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx, aktiva x&xxxx;xxxxx x&xxxx;xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;16 odst. 57 |
documentation |
Popis xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx fondu x&xxxx;xxxxxxxxx xxxxxxxxxx u aktiv z práva x&xxxx;xxxxxxx. [Xxxxx: Zůstatek xxxxx x&xxxx;xxxxxxxxx; Xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX&xxxx;26 xxxx.&xxxx;36 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxx xxx x&xxxx;xxxxx účetní xxxxxxx, xxxx x&xxxx;xxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: IAS 26 xxxx.&xxxx;36 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxx přislíbených xxxxxxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxXxxxxxxxxxXxxxXxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxxxx xxxxxx spojených x&xxxx;xxxxxxxxxx aktivy, xxxxx xxxx předmětem vymahatelné xxxxxxx smlouvy x&xxxx;xxxxxxx xxxx xxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 13E |
documentation |
Popis xxxxxxxxxxxxx xxxxxx spojených x&xxxx;xxxxxxxxxx xxxxxxxxxx aktivy xxxxxx xxxxxxxx, xxxxx xxxx předmětem vymahatelných xxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx dohod, včetně xxxxxx xxxxxx nároků. [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxXxxxxxxxxxXxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx závazky, xxxxx xxxx xxxxxxxxx vymahatelné xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;13X |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx závazky xxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxxx vymahatelných xxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx dohod, včetně xxxxxx xxxxxx xxxxxx. [Xxxxx: Finanční xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxxxxxxxXxxxXxxxxXxxxxxxXxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxxxxx úroková sazba, xxxxxxxxxx xxxxxxx xxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;47 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx, xxxxx aktuálně xxxxx vládní xxxxxxxxxxx xxxxxxxx xx xxxx, x&xxxx;xxxxx xxxx xx xxxxxxxxxxxx xxxxxxxxxx cena xxxxxxxxxxxx xxxxxxxxx xxxx, xxxxxxx xxxx xxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xxxxxx očekávané xxxx xxxxxxxxx xxxxxxxxx opce (xx xxxxxxx xxxxxxxxx xxxxxxx xxxx xxxxxxxxx xxxx s přihlédnutím x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx). [Xxxxx: Xxxx [member]] |
||||
ifrs-full |
DescriptionOfRisksToWhichPlanExposesEntity |
text |
label |
Popis xxxxx, xxxxxx plán xxxxxx xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;139 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx rizik, xxxxxx xxxx xxxxxxxxxxxx xxxxxxx účetní xxxxxxxx xxxxxxxxx, xx zaměřením xx xxxxxxx rizika, xxxxx xxxx neobvyklá, xxxxxxxxxx xxx xxxxx xxxxxx jednotku nebo xxx xxxx xxxx. [Xxxxx: Xxxxx definovaných xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxx xxxxxxx hodnotou xxxx xxxxxx nepozorovatelných xxxxxxxxx xxxxxxx, aktiva |
Zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxx xxxxx xxxxxxx xxxxxxxx xxxx xxxxxx nepozorovatelných xxxxxxxxx veličin, xxxxx xxxxx xxxxxx vstupních xxxxxxx může xxx xx xxxxxxxx xxxxx xx nižší ocenění xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxx xxxxxxx hodnotou xxxx xxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx účetní xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxx xxxxxxxxx kapitálových xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx vůči xxxxxx nepozorovatelných xxxxxxxxx xxxxxxx, xxxxx změna xxxxxx vstupních xxxxxxx xxxx xxx xx xxxxxxxx xxxxx či xxxxx xxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx nástroje xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx citlivosti xxxxxxx xxxxxxx xxxxxxxx xxxx změnám xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxx hodnotou xxxx xxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, pokud xxxxx xxxxxx vstupních xxxxxxx xxxx xxx xx xxxxxxxx xxxxx xx nižší xxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx licencovaných služeb |
Zveřejnění: XXX 29 odst. 6 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. [Odkaz: Xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxxxxxxxxxxxXxxXxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxx xxxxxxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. X8 xxxx. b) |
documentation |
Popis xxxxxxxxxx xxxx xxxxxxxxxxx rizik xxxxxxxxxxx z finančních nástrojů (xxxx. protistrana, zeměpisná xxxxxx, xxxx xxxx xxx). [Xxxxx: Xxxxxxxx xxxxxxxx, třída [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxxxxxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxxxXxXxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx znaku, xxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxx xxxxxxx xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx IFRS 17 |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;127 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxx, xxxxx identifikuje koncentraci xxxxxx, které xxxxxxx xx smluv xxxxxxxxxxx xx&xxxx;xxxxxxx působnosti xxxxxxxxx XXXX 17. |
||||
ifrs-full |
DescriptionOfSignificantActuarialAssumptionsMadeAndMethodUsedToCalculateActuarialPresentValueOfPromisedRetirementBenefits |
text |
label |
Popis xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx předpokladů x&xxxx;xxxxx xxxxxxxxx xxx výpočet xxxxxxxxxxxxxxxxxxx současné hodnoty xxxxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 26 xxxx.&xxxx;35 xxxx. e) |
documentation |
Popis xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxx xxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxx hodnoty xxxxxxxxxxxx xxxxxxxxxx požitků x&xxxx;xxxxxxxxxx xxxxx. [Odkaz: Xxxxxxxxxxxxxxxxxxx předpoklady [xxxxxx]; Xxxxxxxxxxxxxxxxxxx současná hodnota xxxxxxxxxxxx xxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxXxXxxxxxxxXxxxxxxxxxXxxXxxxxxxxXxxxXxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxxx xx xxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxx xxx xxxxxxxxx xxxx xx xxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxx sazeb |
Zveřejnění: XXXX 7 xxxx.&xxxx;24X xxxx. d) |
documentation |
Popis xxxxxxxxxx xxxxxxxxxxx xx xxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxx xxx provádění xxxx za účelem xxxxxxx xxxxxxxxxx úrovně xxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxxxXxXxxxXxxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxxx xxxxx souvisejících x&xxxx;xxxxxx |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;139 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxxx xxxxx x&xxxx;xxxxx definovaných požitků. Xxxxx xxxx xxxxxxxxx xxxxxx xxxxx xxxxxxxxxxx xxxxxxxx xx xxxxx xxxxx investic, xxxx. xx xxxxxxxxxxx, může xxxx účetní xxxxxxxx xxxxxxxx koncentraci rizika xxxx x&xxxx;xxxxxxxxxxxx. [Xxxxx: Xxxxx definovaných požitků [xxxxxx]; Tržní xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxXxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx |
Xxxxxxxxxx: IAS 34 odst. 15 |
documentation |
Popis xxxxxxxx x&xxxx;xxxxxxxxx důležitých xxx xxxxxxxxxx změnám xx finanční xxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxx, xx xxxxxx došlo xx xxxx xxxxxxxx xxxxx xxxxxx xxxxxxx, xxxxxxx v mezitímní xxxxxx xxxxxxx účetní xxxxxxxx. Xxxxxxxxx zveřejněné x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxx, xxxxx byly zveřejněny x&xxxx;xxxxxxxx xxxxx xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxxXxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxx xxxxx, která xxxx xxxxxxxx xxxxxx xxxxxxxxx, xxx xxxxxx uznána |
Příklad: XXX 38 xxxx.&xxxx;128 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx jednotkou, xxxxx xxx xxxxxx xxxxxx xxxx xxxxxx, protože xxxxxxxxxx xxxxxxxxx xxx xxxxxx xxx xxxxxxxxx XXX&xxxx;38 nebo protože xxxx xxxxxxxx xxxx xxxxxxxxx v období xxxx xxxxxxxxx xxxxx xxxxxxxxx XXX&xxxx;38 xxxxxx x&xxxx;xxxx 1998. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx goodwillu] |
||||
ifrs-full |
DescriptionOfSignificantJudgementsAndAssumptionsMadeInDeterminingThatEntityIsAgentOrPrincipal |
text |
label |
Popis xxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx při určování xxxxxxxxxxx, xx je xxxxxx xxxxxxxx xxxxxxxxxx xxxx zmocnitelem |
Příklad: XXXX&xxxx;12 xxxx.&xxxx;9 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx xxx určování skutečnosti, xx je xxxxxx xxxxxxxx xxxxxxxxxx nebo xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxXxxxXxXxxxxxxxxxXxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxxxxxXxxxxXxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxx xxx vyhodnocování xxxx, kdy xxxxxxxx xxxxx xxxxxxxx xxx xxxxxxxxxxx xxxxxx xxxx xxxxxxx |
Xxxxxxxxxx: IFRS 15 xxxx.&xxxx;125 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxx provedených xxx xxxxxxxxxxxxx xxxx, xxx zákazník xxxxx xxxxxxxx nad přislíbeným xxxxxx xxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxxxxXxXxxxxxxxxXxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx platebních podmínek xx smlouvách xx xxxxxxxxx |
Xxxxxxxxxx: XXXX 15 xxxx.&xxxx;119 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx platebních xxxxxxxx xx xxxxxxxxx xx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxXxXxxxxxXxXxxXxxxxxXxxXxxxxxXxxxxxxxxxxXxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx omezení xxxxxxxxxx xxxxxx jednotky xxxxxxx xxxxxxxx xxxx xxxxxxx xxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;13 písm. a) |
documentation |
Popis xxxxxxxxxxx xxxxxxx (xxxx. xxxxxxxxx, xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx) schopnosti účetní xxxxxxxx ohledně xxxxxxxx xxxx xxxxxxx aktiv x&xxxx;xxxxxxxxxx závazků xxxxxxx, xxxx xxxx x)&xxxx;xx, xxxxx xxxxxxx schopnost xxxxxxxxxx podniku nebo xxxx xxxxxxxxx xxxxxxx xxxxxxxxxx hotovost xxxx xxxx xxxxxx xxxxx xxxxxxx jednotkám xxxxxxx (xxxx xx xx xxxxxx účetních jednotek xxxxxxxx); x&xxxx;x)&xxxx;xxxxxx xxxx xxxxx xxxxxxxxx, xxxxx xxxxx xxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xx xxxxxxxx xxxxx x&xxxx;xxxxx xxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxxxxx x&xxxx;xxxxx skupiny. [Xxxxx: Xxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfSourcesOfHedgeIneffectivenessExpectedToAffectHedgingRelationship |
text |
label |
Popis xxxxxx neefektivity zajištění, xxxxx dle očekávání xxxxxxx xxxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;23X |
xxxxxxxxxxxxx |
Xxxxx xxxxxx neefektivity xxxxxxxxx, xxxxx dle očekávání xxxxxxx xxxxxxxxxxx xxxxx. [Xxxxx: Xxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxXxxxxxxxxxxxxxxXxxxXxxxxxxXxXxxxxxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxxxxx zajištění, xxxxx xxxxxxx v zajišťovacím xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;23X |
xxxxxxxxxxxxx |
Xxxxx xxxxxx neefektivity xxxxxxxxx, xxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxx (xxxxxx) z neefektivity xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxXxxXxxXxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxx u všech xxxxxxxxx segmentů |
Zveřejnění: XXXX&xxxx;8 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxx zdrojů xxxxxx xxxxxxxxxx xx kategorie „xxxxxxx xxxxxxx segmenty“, xxx xxxxxxxx xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx podnikatelských xxxxxxxxxx a provozních xxxxxxxxxx, xxxxx xxxxxx xxxxxxx xxxxxxxxxx. [Odkaz: Xxxxxxx xxxxxxx segmenty [member]; Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxXxxxXxxxxxxxxxXxxxxXxxxxxxxxXxxxXxxXxxxxxxxxxxXxxxXxxxxxxxxxXxxXxxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx jiné techniky, xxx xx xxxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxx rizikové xxxxxx xxxxxxxx xx&xxxx;xxxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxx jiné techniky, xxx xx xxxxxxxx xxxxxx spolehlivosti xxxxxxx xxx xxxxxxxxx xxxxxxxx xxxxxx týkající se nefinančního xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxxx se nefinančního xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxXxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxxXxxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxx zastavených xxxx xxxxxxxxx za xxxxxxx nebo podmíněné xxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;14 xxxx. b) |
documentation |
Popis xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxxx xxxx xxxxxxxxx za závazky xxxx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx aktiva xxxxxxxxx jako xxxxxxxxx xx xxxxxxx xxxx xxxxxxxxx xxxxxxx; Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxxxxxxxXxxxxxxxxxxxXxxxXxxxxXxxxxxxXxxxxxxxxxXxxxxxXxXxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxxx xxxxxxxx, na xxxxxxx xxxxxxx xx xxxxxxxxxx xxxxxxxx xxxx xxxx xxxxxxx xxxxxx xxxxx xxx xxxxxxx xxxxxxxxxx xxxxxxxx podporu xxxxxxxxxxxxxxx strukturované xxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;19X |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxxx xxxxxxxx, xx jejichž xxxxxxx xx xxxxxxxxxx xxxxxxxx xxxx její xxxxxxx xxxxxx xxxxx xxx xxxxxxx poskytnout xxxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx účetní xxxxxxxx xxxxxxxx investiční xxxxxxxxx. [Xxxxx: Zveřejnění investičních xxxxxxxx [xxxx xxxxx]; Xxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxxxxxxxXxxxxxxxxxxxXxxxXxxxxXxxxxxxXxxxxxXxXxxxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx podmínek smluvních xxxxxxxx, xx xxxxxxx xxxxxxx xx xxxxxxxx xxxxxx xxxx xxxx xxxxxxx xxxxxxx mohly xxx xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;14, xxxxxxx: XXXX 12 xxxx.&xxxx;X26 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxxx ujednání, xx xxxxxxx xxxxxxx xx xxxxxxxx podnik nebo xxxx xxxxxxx podniky xxxxx být xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxxxx jednotce, včetně xxxxxxxx xxxx xxxxxxxxx, xxxxx xx xxxxx xxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxx (xxxx. ujednání x&xxxx;xxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxx xxxx poskytnutí xxxxxxxx podpory). [Odkaz: Xxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfTermsOfSharesReservedForIssueUnderOptionsAndContractsForSaleOfShares |
text |
label |
Popis xxxxxxxxx podmínek xxx xxxxx xxxxxxxxx k vydání xx xxxxxxx xxxx x&xxxx;xxxxx x&xxxx;xxxxxxx xxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;79 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxxxx xxx xxxxx xxxxxxxxx k vydání xx xxxxxxx xxxx x&xxxx;xxxxx x&xxxx;xxxxxxx akcií. |
||||
ifrs-full |
DescriptionOfTimingAndReasonOfReclassificationBetweenFinancialLiabilitiesAndEquity |
text |
label |
Popis xxxxxxxxxx a důvodů xxxxxxxxxxxxx xxxx xxxxxxxxxx závazky x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;80X |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxxx nástrojů xxxx xxxxxxxxxx xxxxxxx a vlastním xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxXxxxXxxxxXxxxxxXxxxxxXxxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx toho, xxxx xx zodpovídá skupina x&xxxx;xxxxx účetní jednotky, xxxxx xxxxxxxxx o pravidlech x&xxxx;xxxxxxxxx xxxxxx xxxxxxxx xxx xxxxxxxxx, xxxxxx |
Xxxxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x), xxxxxxx: XXXX&xxxx;13 odst. IE65 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxxx se xxxxxxxxx xxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxx, která xxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx účetní xxxxxxxx xxx xxxxxxxxx xxxxx xxxxxxx hodnotou. |
||||
ifrs-full |
DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsEntitysOwnEquityInstruments |
text |
label |
Popis xxxx, xxxx se xxxxxxxxx skupina v rámci xxxxxx xxxxxxxx, která xxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxxxxx xxx xxxxxxxxx, xxxxxxx kapitálové xxxxxxxx účetní jednotky |
Příklad: XXXX&xxxx;13 xxxx.&xxxx;93 písm. g), xxxxxxx: XXXX&xxxx;13 odst. IE65 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxxx se xxxxxxxxx xxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxx, xxxxx rozhoduje x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxxxxx pro xxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx. [Odkaz: Xxxxxxx xxxxxxxxxx xxxxxxxx účetní xxxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfToWhomGroupWithinEntityThatDecidesEntitysValuationPoliciesAndProceduresReportsLiabilities |
text |
label |
Popis xxxx, xxxx xx zodpovídá xxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx účetní xxxxxxxx pro oceňování, xxxxxxx |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), příklad: XXXX&xxxx;13 xxxx.&xxxx;XX65 písm. a) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx xxxx, komu se xxxxxxxxx xxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxx, která xxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx jednotky pro xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxXxxxXxxxxxxxxxxXxxxxxXxXxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xx xxxxxxxx účetního období, xxxxx xxxxxxxx mění xxxxx xxxxxxxxx akcií x&xxxx;xxxxx |
Xxxxxxxxxx: XXX 33 xxxx.&xxxx;70 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xx skončení xxxxxxxx xxxxxx, s výjimkou xxxx, xxx xxxx xxxxxxxx xxxxx odstavce 64 xxxxxxxxx&xxxx;XXX&xxxx;33, které xx xxxxxxxx xxxxxxx xxxxx xxxxxxxxx akcií x&xxxx;xxxxx xx konci období, xxxxx xx byly xxxxxxxx xxxx xxxxxx xxxxxx xxxxxxxx období. [Xxxxx: Kmenové xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxXxxxXxxxxxxxxxxXxxxxxXxXxxxxxXxXxxxxxxxxXxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx transakcí xx xxxxxxxx xxxxxxxx xxxxxx, xxxxx významně xxxx xxxxx xxxxxxxxxxxxx kmenových xxxxx x&xxxx;xxxxx |
Xxxxxxxxxx: XXX 33 xxxx.&xxxx;70 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xx xxxxxxxx xxxxxxxx období, x&xxxx;xxxxxxxx těch, jež xxxx vykázány podle xxxxxxxx&xxxx;64 xxxxxxxxx&xxxx;XXX&xxxx;33, xxxxx xx významně xxxxxxx xxxxx xxxxxxxxxxxxx kmenových xxxxx x&xxxx;xxxxx xx xxxxx období, kdyby xx xxxx xxxxxxxx xxxx xxxxxx xxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxx [xxxxxx]; Xxxxxxxxx s potenciálními xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxxxXxxxxxxXxxxx |
xxxx |
xxxxx |
Xxxxx transakcí xx spřízněnou xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;24 odst. 18 |
documentation |
Popis transakcí xx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxXXXX |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xxxxxxx xxxxxxxx XXXX |
Xxxxxxxxxx: XXX 8 xxxx.&xxxx;28 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx přechodných xxxxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxxxxx standardu XXXX. [Xxxxx: XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxXXXXXxxxXxxxxXxxxXxxxxxXxXxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xxxxxxx standard XXXX, která xxxxx xxx xxxx na xxxxxxx období |
Zveřejnění: XXX 8 xxxx.&xxxx;28 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxx XXXX, xxxxx xxxxx mít xxxx na budoucí xxxxxx. [Xxxxx: XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx zajištění |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxxx xxxxxxxxx účetní xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxXxxx |
xxxx |
xxxxx |
Xxxxx typu xxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;139 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx popis xxxx xxxxx xxxxxxxxxxxx požitků. [Xxxxx: Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxXxxxxxxxxxXxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 26 xxxx.&xxxx;36 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxx xxxxx, xx. xxxxx xxxxxxxxxxxx xxxxxxxxx, nebo xxxxx definovaných požitků. [Xxxxx: Plány xxxxxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfTypeOfSupportProvidedToStructuredEntityWithoutHavingContractualObligationToDoSo |
text |
label |
Popis xxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx, xxxx by x&xxxx;xxxx xxxx xxxxxx xxxxxxxx smluvně vázána |
Zveřejnění: XXXX 12 xxxx.&xxxx;15 xxxx. x), xxxxxxxxxx: XXXX 12 odst. 30 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx finanční xxxx xxxx podpory (xxxx. nákup xxxxx xxxxxxxxxxxxx jednotky nebo xxxxxxxx vydaných strukturovanou xxxxxxxxx) xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx, xxxx xx x&xxxx;xxxx xxxx xxxxxx xxxxxxxx xxxxxxx xxxxxx, xxxxxx xxxxxxx, xxx xxxxxx jednotka xxxxxxxxxxxxx xxxxxxxx xxxxxxx při xxxxxxxxx finanční podpory. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]; Xxxxxxx xxxxxxxxxx xxxxxxxxxxxxx jednotce, aniž xx x&xxxx;xxxx xxxx xxxxxx xxxxxxxx xxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxXxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxXx |
xxxx |
xxxxx |
Xxxxx druhu podpory, xxxxxx xxxxxxxxxx jednotka xxxx xxxx xxxxxxx xxxxxxx poskytly xxxxxxxxx xxxxxxx, xxxx by xx x&xxxx;xxxx xxxxxxxxxx xxxxxxx povinnost |
Zveřejnění: XXXX 12 xxxx.&xxxx;19X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx podpory, xxxxxx xxxxxxxxxx jednotka xxxx xxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx, xxxx xx xx x&xxxx;xxxx xxxxxxxxxx xxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxxxxxx jednotek [xxxx xxxxx]; Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxxxxxXxxxxxxxXxXxxxxxxXxXxxxxxxXxxxXxXxxxxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxXxxxxxxxxXxxXxxxxxxxxxXxxxxxXxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx xxxxx xxxxxxxxx xxxxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxx xxxxxxxxxxx do xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 x&xxxx;xxxxxxx k odhadování xxxxxxxxx xxxxxxx u těchto xxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;117 písm. b) |
documentation |
Popis xxxxx xxxxx dotčených změnami xxxxx použitých x&xxxx;xxxxxxx xxxxx spadajících xx xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxxXxxxXxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx xxxxxx ze xxxxxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;27 xxxx.&xxxx;x), xxxxxxx: XXXX 12 odst. X26 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxx xx xxxxxxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxx xx xxxxxxxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxxxxXxxXxxxxxxxXxxxXxxxxXxxxXxxxxxxxxxXxxxxxxXxxxxxxXxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx xxxxxxx x&xxxx;xxxxxx, x&xxxx;xxxxx jednotlivé xxxxxxx xxxxxxxxxx segmenty xxxxxxxx xxx příjmy |
Zveřejnění: XXXX 8 xxxx.&xxxx;22 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxx a služeb, z nichž xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxx xxx xxxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxxx [xxxxxx]; Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxxxxxxXxxXxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx xxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXXX 15 xxxx.&xxxx;119 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxXxxxxxxXxXxxxxxxxXxXxxxxXxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxx xxxxxxxxxx se schopnosti xxxxxx xxxxxxxx xxxxxxxxxx xx xxx xxxxxxxx [xxxx block] |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxxxxxxx významných xxxxxxxx xxxxxxxxxx xx xxxxxxxx xxxx podmínek, xxxxx xxxxx xxxx k závažným xxxxxxxxxxxx x&xxxx;xxxxxxxxxx účetní xxxxxxxx pokračovat ve xxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxXxxXxxxxXxxxxxxxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxXxxXxxxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx závazků xxxxxxxxx xx xxxxxx xxxxxx xx xxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 41 xxxx.&xxxx;57 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxxx xx xxxxxxxx xxxxxxxx xx xxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxx [xxxxxx]; Xxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxXxxxxxxxxxXxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxx životnosti, biologická xxxxxx, x&xxxx;xxxxxxxxxx ceně |
Zveřejnění: XXX 41 odst. 54 xxxx. e) |
documentation |
Popis xxxxxxxxxx xxxxxxx pro biologická xxxxxx. [Xxxxx: Biologická xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx životnosti, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX 38 odst. 118 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx životnosti xxxxxxx xxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxXxxxxxxxxxXxxxxxxxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx, investiční xxxxxxxx majetek, xxxxx xxxxxxxxxx xxxx |
Xxxxxxxxxx: IAS 40 xxxx.&xxxx;79 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxx xxx xxxxxxxxxx nemovitý xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 16 xxxx.&xxxx;73 xxxx. c) |
documentation |
Popis xxxxxxxxxx xxxxxxx pro xxxxxxx, xxxxxx a zařízení. [Xxxxx: Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxxx použitých xxx xxxxxxx xxxxxxx xxxxxxxx, aktiva |
Zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;93&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx postupů xxxxxxxxx xxxxxx xxxxxxxxx xxx xxxxxxx xxxxx xxxxxxx xxxxxxxx (xxxxxxxxx xxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxx x&xxxx;xxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx oceňování x&xxxx;xxxxxxxxx xxxxx xxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxx). |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxxx použitých xxx xxxxxxx xxxxxxx hodnotou, xxxxxxx kapitálové xxxxxxxx xxxxxx jednotky |
Zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;93&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx postupů xxxxxxxxx xxxxxx xxxxxxxxx xxx ocenění jejích xxxxxxxxx kapitálových xxxxxxxx xxxxxxx xxxxxxxx (xxxxxxxxx xxxxxx, xxxxx xxxxxx xxxxxxxx rozhoduje o svých xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxx ocenění xxxxxxx xxxxxxxx mezi xxxxxxxxxxxx xxxxxxxx). |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxxx použitých xxx xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx postupů xxxxxxxxx xxxxxx xxxxxxxxx pro xxxxxxx xxxxxxx xxxxxxx xxxxxxxx (xxxxxxxxx xxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxx x&xxxx;xxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxx xxxxxxx xxxxxxxx mezi xxxxxxxxxxxx xxxxxxxx). |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxXxxXxxxxXxxxxxXxxxXxxXxxxxxxxxxxXxxxxxxxxxxxxxXxxxxxxxXxXxXxxxxxxxXxxxxxxxXxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx ocenění x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxxx xx xxxxxxxxx nekontrolního xxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 písm. o) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx ocenění x&xxxx;xxxxxxxxxx vstupů xxxxxxxxx xx stanovení nekontrolního xxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx hodnotou x&xxxx;xxxxxxx xxxxxxxxxxx xxxxxxxxx, xx kterých nabyvatel x&xxxx;xxxx akvizice xxxx xxxx xxx 100&xxxx;% xxxxxx xx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: V reálné xxxxxxx [xxxxxx]; Podnikové xxxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxXxxXxxxxXxxxxxXxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx oceňovacích technik x&xxxx;xxxxxxxxx xxxxxx xx xxxxxx použitých x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxxxxx |
Xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X67 xxxx.&xxxx;x) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx technik a klíčových xxxxxx xx xxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxx xxxx xxxxxxx z podmíněné xxxxxxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfValuationTechniquesUsedInFairValueMeasurementAssets |
text |
label |
Popis xxxxxxxxxxx xxxxxxx xxxxxxxxx při xxxxxxx xxxxxxx hodnotou, xxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx technik (xxxx. xxxxx xxxxxxx, xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx) xxxxxxxxx xxx xxxxxxx xxxxx reálnou hodnotou. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxx přístup [xxxxxx]; Výnosový xxxxxxx [xxxxxx]; Xxxxx xxxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxx hodnotou, xxxxxxx xxxxxxxxxx nástroje účetní xxxxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx. d) |
documentation |
Popis xxxxxxxxxxx technik (xxxx. xxxxx přístup, nákladový xxxxxxx x&xxxx;xxxxxxxx xxxxxxx) xxxxxxxxx xxx xxxxxxx xxxxxxxxx kapitálových nástrojů xxxxxx jednotky reálnou xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfValuationTechniquesUsedInFairValueMeasurementLiabilities |
text |
label |
Popis oceňovacích xxxxxxx použitých xxx xxxxxxx reálnou xxxxxxxx, xxxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx technik (xxxx. xxxxx přístup, xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx) xxxxxxxxx pro ocenění xxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx ocenění [xxxxxx]; Xxxxxxxxx přístup [xxxxxx]; Xxxxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxXxXxxxxxxXxxxXxxxxXxxxXxxxxXxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx technik xxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx na vyřazení |
Zveřejnění: XXX&xxxx;36 odst. 130 písm. x) bod ii), xxxxxxxxxx: XXX 36 xxxx.&xxxx;134 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxxxxx použitých xx stanovení xxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xx vyřazení xx xxxxxxxxxxxxx jednotku (xxxxxxx xxxxxxxx). [Xxxxx: Xxxxxxxx xxxxxxx [member]] |
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ifrs-full |
DescriptionOfVestingRequirementsForSharebasedPaymentArrangement |
text |
label |
Popis xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;45 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx, xxxxx xxxxxxxxxx xxxxxxx xxxxx období. Účetní xxxxxxxx, xxxxx xx xxxxxxxx xx xxx xxxxxxxx xxxxxxx xxxx xxxxx x&xxxx;xxxxxxxx vázaných xx xxxxx, xxxx xxxx xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxxXxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;29 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx změny xxxxxxxx pravidla. |
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ifrs-full |
DescriptionOfWhenEntityTypicallySatisfiesPerformanceObligations |
text |
label |
Popis xxxx, xxx xxxxxx xxxxxxxx xxxxxxx splní xxxxxxx x&xxxx;xxxxxx |
Xxxxxxxxxx: IFRS 15 xxxx.&xxxx;119 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxx xxxxxx jednotka xxxxxxx xxxxx xxx xxxxxxx x&xxxx;xxxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxXxXxxxxxxxXxXxxxxxXxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, zda xx xxxxxx xxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx strukturovaných xxxxxxxx xxxx xxxxxxxxx xxxxxxxx |
Xxxxxxx: IFRS 12 xxxx. B26 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, zda xx xxxxxx xxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxxxxxx před xxxxxxxxx stranami |
||||
ifrs-full |
DescriptionOfWhetherEntityMakesAdjustmentForTimeValueOfMoneyAndEffectOfFinancialRiskWhenUsingPremiumAllocationApproach |
text |
label |
Popis toho, xxx xxxxxx xxxxxxxx xxxxxxx xxxxxx xx xxxxxxx hodnotu xxxxx x&xxxx;xxxxx xxxxxxxxxx xxxxxx xxx xxxxxxx xxxxxx xxxxxxx pojistného |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;97 písm. b) |
documentation |
Popis xxxx, xxx účetní xxxxxxxx xxxxxxx úpravu xx časovou xxxxxxx xxxxx a dopad xxxxxxxxxx xxxxxx xxx xxxxxxx xxxxxxxx 56 x&xxxx;xxxx.&xxxx;57 xxxx.&xxxx;x) xxxxxxxxx XXXX 17. Xxxxxxx xxxxxxx xxxxxxxxxx xx xxxxxx xxxxxx xxxxxxx v odstavcích 53 xx 59 xxxxxxxxx XXXX 17, xxxxx zjednodušuje ocenění xxxxxxx ze xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxx smluv. |
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ifrs-full |
DescriptionOfWhetherInvestmentInAssociateIsMeasuredUsingEquityMethodOrAtFairValue |
text |
label |
Popis xxxx, xxx xx investice xx xxxxxxxxxxxx podniku xxxxxxx xxxxxxxxxxxx xxxxxxx, xxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;12 odst. 21 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx toho, xxx je xxxxxxxxx xx xxxxxxxxxxxx xxxxxxx xxxxxxx ekvivalenční xxxxxxx, xxxx xxxxxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx hodnotě [xxxxxx]; Xxxxxxxxxx podniky [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxXxXxxxxxxxXxxxxXxxxxxXxxxxxXxXxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, xxx xx xxxxxxxxx xx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx, nebo xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;21 písm. b) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, zda xx investice xx xxxxxxxxxx podniku xxxxxxx xxxxxxxxxxxx xxxxxxx, xxxx xxxxxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [member]; Xxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
DescriptionOfWhetherThereArePotentialIncomeTaxConsequencesNotPracticablyDeterminable |
text |
label |
Popis xxxx, xxx xxxxxxxx xxxxxxxxxxx daňové xxxxxxxx, xxxxx xxxxxx xxxxxxxxx xxxxxxxxxxx |
Xxxxxxxxxx: IAS 12 xxxx.&xxxx;82X |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxx xxxxxxxx xxxxxxxxxxx daňové důsledky, xxxxx xxxxxx xxxxxxxxx xxxxxxxxxxx a které xx xxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx účetní xxxxxxxx v jurisdikcích, xxx xx sazba splatných xxxx xx zisku xxxxx xxxx nižší, xxxxxxxx část xxxx xxxx xxxxx xxxx xxxx xxxxxxxxxxx xxxx xx vyplacen xxxx xxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx, xxxx kde xxxxx být xxxx xx xxxxx xxxxxxxxxxx xxxx jsou splatné, xxxxxxxx xxxx xxxx xxxx čistý zisk xxxx xxxxxxxxxxx xxxx xx xxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Nerozdělené xxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxxXxXxxxxxxxxXxXxxxXxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx, xxx xx xxxxxxx posílení xx xxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxx reálnou xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;98 |
xxxxxxxxxxxxx |
Xxxxx xxxx, zda je xxxxxxx xxxxxxxx xx xxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx s neoddělitelným xxxxxxxx posílením xx xxxxx strany. [Odkaz: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxxxxxXxXxxxxxxxxxXxxxxxXxXxxxXxXxxxxxxxxxXxxxXxxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxXXXX |
xxxx |
xxxxx |
Xxxxx xxxx, xxx xxxxx xxxxxxxx pravidla xxxx xxxxxxxxx x&xxxx;xxxxxxx s přechodnými xxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxx IFRS |
Zveřejnění: XXX 8 odst. 28 písm. x) |
xxxxxxxxxxxxx |
Xxxxx skutečnosti, xx xxxxx účetního pravidla xxxx xxxxxxxxx v souladu x&xxxx;xxxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxx XXXX. [Xxxxx: XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxxx v reálné xxxxxxx vykázané xx xxxxx xxxx xxxxxx [xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxXxxxxXxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxx půjčky xxxx xxxxxxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx do zisku xxxx ztráty [abstract] |
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ifrs-full |
DestructionOfMajorProductionPlantMember |
member |
label |
Zničení xxxxxxxxxx xxxxxxxxxx zařízení [xxxxxx] |
Xxxxxxx: XXX 10 xxxx.&xxxx;22 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxx zařízení. |
||||
ifrs-full |
DeterminationOfFairValueOfGoodsOrServicesReceivedOrFairValueOfEquityInstrumentsGrantedOnSharebasedPayments |
text |
label |
Vysvětlení xxxxxx xxxxxx xxxxxxx xxxxxxxxx zboží xxxx xxxxxx xxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx u úhrad xxxxxxxx xx akcie |
Zveřejnění: IFRS 2 xxxx.&xxxx;46 |
xxxxxxxxxxxxx |
Xxxxxxxxxx, jež xxxxxx xxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxx, xxx xxxx xxxxxx xxxxxx xxxxxxx xxxxxxxxx zboží nebo xxxxxx xxxx reálná xxxxxxx poskytnutých kapitálových xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx. [Xxxxx: Xxxxxxx o úhradách xxxxxxxx xx akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxXxxXxxxxxxxXxxxxxXxXxxxxxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxx xxxxxx hodnotou splatných xxxxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxxxxxxx nepeněžních aktiv |
Zveřejnění: XXXXX&xxxx;17 odst. 15 |
documentation |
Částka xxxxxxx xxxx xxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx a účetní xxxxxxxx rozdělených xxxxxxxxxxx xxxxx xxx vypořádání xxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx xxxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxXxxXxxxxxXxxxxxxxxxxxxXxxxxxxxXxXxxXxXxxxxxxxXxXxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxx xxxx xxxxxx xxxxxxxx xxxxxxxxxx xxxxxxx a částkou, xxxxxx je účetní xxxxxxxx xxxxxxx vázána xxxxxxxx xxxxxxxx xxxxxxx xxx splatnosti |
Zveřejnění: XXXX 7 xxxx.&xxxx;10X xxxx. x), xxxxxxxxxx: XXXX 7 xxxx.&xxxx;10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx, o kterou xx xxxxxx hodnota xxxxxxxxxx xxxxxxx xxxxx (nižší) xxx xxxxxx, kterou xx xxxxxx xxxxxxxx xxxxxxx xxxxxx zaplatit xxxxxxxx závazku při xxxxxxxxxx. [Odkaz: Xxxxxx xxxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxXxxXxxxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx xxxxx (ztráty) xx xxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;33 xxxx.&xxxx;X14 |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx nástroj x&xxxx;xxxxxxxxxxxxx činností xxx xxxxxxxxxx xxxxxxx, xxxxx xx xxxxxx xx xxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxx xxxxxx určeného xxxxxx. [Odkaz: Xxxxxxxx xxxxxxxxx xxxxx (ztráty) xx nástroj, xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx s výjimkou xxxxxxxxx akcií; Xxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxXxxXxxxxxxxxxXxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxx |
X.XX duration |
label |
Ukazatel xxxxxxxxx zisku (xxxxxx) xx xxxxxxx z ukončených xxxxxxxx, xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx s výjimkou xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;33 xxxx.&xxxx;X14 |
xxxxxxxxxxxxx |
Xxxxxxxx zředěného zisku (xxxxxx) na nástroj x&xxxx;xxxxxxxxxx činností xxx xxxxxxxxxx nástroj, který xx xxxxxx xx xxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxx xxxxxx určeného xxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxxx zisku (xxxxxx) xx nástroj, xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx akcií; Ukončené xxxxxxxx [member]] |
||||
ifrs-full |
DilutedEarningsLossPerInstrumentParticipatingEquityInstrumentsOtherThanOrdinaryShares |
X.XX duration |
label |
Ukazatel xxxxxxxxx zisku (xxxxxx) xx nástroj, kapitálové xxxxxxxx s účastí x&xxxx;xxxxxxxx xxxxxxxxx akcií |
Obvyklá praxe: XXX&xxxx;33 xxxx.&xxxx;X14 |
xxxxxxxxxxxxx |
Xxxxxxxx zředěného xxxxx (xxxxxx) na xxxxxxxxxx nástroj, který xx podílí xx xxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxx xxxxxx xxxxxxxx xxxxxx. |
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xxxxxXxxxx |
Xxxxxxxx zředěného xxxxx (xxxxxx) xx nástroj xxxxxx, xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx s výjimkou xxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxXxxXxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx xxxxx |
Xxxxxxxxxx: IAS 33 xxxx.&xxxx;66, xxxxxxxxxx: IAS 33 xxxx.&xxxx;67 |
xxxxxxxxxxxxx |
Xxxxxx xxxxx (xxxxxx) xxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx (xxxxxxx) xxxxxxxx váženým xxxxxxxx počtu xxxxxxxxx xxxxx x&xxxx;xxxxx v průběhu xxxxxx xxxxxx (xxxxxxxxxx), xxxxxxx obě xxxxxxx xx xxxxxx x&xxxx;xxxxxx xxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxx akcií. [Odkaz: Xxxxxxx xxxxx [member]; Xxxxxx xxxxxx [member]] |
||||
commentaryGuidance |
Vykázaná xxxxxxx xx xxxx xxx xxxxxxxx xxxxxxx, x&xxxx;xx xxx xxxxx xxxxxx, tak i prvkem „Xxxxxxxx xxxxxxxx zisku (xxxxxx) xx xxxxx“, xxxx: x) se xxxxxxxx xxxxxxxx zisku xx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx xx xxxxx xxxxxxx x&xxxx;x) xxxxxx xxxxxxxx prezentuje xxxxx řádkovou xxxxxxx, xxx xxxxxxxx xxx xxxxxxxxx podle xxxxxxxx 67 standardu XXX 33. |
||||
xxxxxXxxxx |
Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx akcii xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxXxxXxxxxXxxxXxxxxxxxxxXxxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx zředěného xxxxx (xxxxxx) xx xxxxx z pokračujících xxxxxxxx |
Xxxxxxxxxx: XXX 33 odst. 66, xxxxxxxxxx: XXX&xxxx;33 xxxx.&xxxx;67 |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxxx zisku (ztráty) xx akcii x&xxxx;xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxxx xxxxx (ztráty) xx akcii] |
||||
commentaryGuidance |
Vykázaná xxxxxxx xx xxxx xxx xxxxxxxx xxxxxxx, x&xxxx;xx xxx xxxxx xxxxxx, xxx x&xxxx;xxxxxx „Základní xxxxxxxx zisku (ztráty) xx akcii x&xxxx;xxxxxxxxxxxxx xxxxxxxx“, xxxx: a) xx xxxxxxxx xxxxxxxx xxxxx xx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx xx akcii xxxxxxx x&xxxx;x) účetní xxxxxxxx xxxxxxxxxx jednu řádkovou xxxxxxx, xxx vykázala xxx ukazatele podle xxxxxxxx 67 xxxxxxxxx XXX 33. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxXxxXxxxxXxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxXxxXxxxxxxxXxXxxxxxxXxxxxxxxXxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx akcii z pokračujících xxxxxxxx, xxxxxx xxxxxxx xxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxxxxxx odložené xxxx |
Xxxxxxxxxx: XXX 33 xxxx.&xxxx;67, xxxxxxxxxx: IFRS 14 xxxx.&xxxx;26 |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) na xxxxx x&xxxx;xxxxxxxxxxxxx činností, který xxxxxxxx xxxxx xxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx a čisté xxxxx xxxxxxxxxxx xxxxxxxx daně. [Xxxxx: Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) na xxxxx; Xxxxx xxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxx změny xxxxxxxxxxx xxxxxxxx xxxx; Xxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxx xxxxxxx by měla xxx označena xxxxxxx, x&xxxx;xx xxx tímto xxxxxx, xxx xxxxxx „Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) na xxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, včetně xxxxxxx xxxx xxxxxxxx xxxx časového rozlišení xxx xxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxx související xxxxxxxx daně“, xxxx: x) se základní xxxxxxxx xxxxx xx xxxxx x&xxxx;xxxxxxxx zředěného xxxxx xx xxxxx xxxxxxx x&xxxx;x) účetní xxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx xxxxxxx, xxx xxxxxxxx oba xxxxxxxxx xxxxx odstavce 67 xxxxxxxxx XXX 33. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxXxxXxxxxXxxxXxxxxxxxxxxxXxxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx xxxxx x&xxxx;xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 33 xxxx.&xxxx;67, xxxxxxxxxx: XXX&xxxx;33 xxxx.&xxxx;68 |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx xxxxx x&xxxx;xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx xxxxx; Xxxxxxxx činnosti [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxx xxxxxxx xx xxxx xxx xxxxxxxx xxxxxxx, a to xxx xxxxx xxxxxx, xxx xxxxxx „Základní xxxxxxxx xxxxx (xxxxxx) xx xxxxx x&xxxx;xxxxxxxxxx činností“, xxxx: a) xx xxxxxxxx xxxxxxxx zisku xx akcii x&xxxx;xxxxxxxx xxxxxxxxx xxxxx xx xxxxx xxxxxxx a b) xxxxxx xxxxxxxx xxxxxxxxxx xxxxx řádkovou xxxxxxx, xxx vykázala xxx xxxxxxxxx xxxxx odstavce 67 xxxxxxxxx XXX 33. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxXxxXxxxxXxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxXxxXxxxxxxxXxXxxxxxxXxxxxxxxXxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx xxxxx x&xxxx;xxxxxxxxxx xxxxxxxx, xxxxxx čistých změn xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při cenové xxxxxxxx x&xxxx;xxxxxxx změn xxxxxxxxxxx odložené xxxx |
Xxxxxxxxxx: XXX 33 xxxx.&xxxx;67, xxxxxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;26 |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx xxxxx x&xxxx;xxxxxxxxxx xxxxxxxx, xxxxx zahrnuje xxxxx změny xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci x&xxxx;xxxxx xxxxx související xxxxxxxx daně. [Odkaz: Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) na akcii; Xxxxx změny xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx regulaci xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledkem x&xxxx;xxxxx xxxxx související xxxxxxxx xxxx; Ukončené xxxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxx xxxxxxx xx měla xxx xxxxxxxx xxxxxxx, a to xxx xxxxx xxxxxx, xxx xxxxxx „Xxxxxxxx xxxxxxxx zisku (xxxxxx) xx xxxxx z ukončených xxxxxxxx, xxxxxx xxxxxxx xxxx zůstatků xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxx“, xxxx: a) xx základní xxxxxxxx xxxxx na akcii x&xxxx;xxxxxxxx xxxxxxxxx zisku xx xxxxx xxxxxxx x&xxxx;x) xxxxxx jednotka xxxxxxxxxx xxxxx xxxxxxxx xxxxxxx, aby vykázala xxx xxxxxxxxx xxxxx xxxxxxxx 67 standardu XXX 33. |
||||
ifrs-full |
DilutedEarningsLossPerShareIncludingNetMovementInRegulatoryDeferralAccountBalancesAndNetMovementInRelatedDeferredTax |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx xxxxx, včetně xxxxxxx xxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxxxxxx xxxxxxxx daně |
Zveřejnění: XXX 33 odst. 67, zveřejnění: XXXX&xxxx;14 xxxx.&xxxx;26 |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) xx xxxxx, xxxxx xxxxxxxx xxxxx změny xxxxxxxx xxxx časového rozlišení xxx xxxxxx xxxxxxxx x&xxxx;xxxxx xxxxx xxxxxxxxxxx xxxxxxxx xxxx. [Xxxxx: Xxxxxxxx zředěného xxxxx (xxxxxx) xx akcii; Xxxxx změny zůstatků xxxx časového xxxxxxxxx xxx xxxxxx regulaci xxxxxxxxxxx s hospodářským výsledkem x&xxxx;xxxxx xxxxx xxxxxxxxxxx xxxxxxxx xxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxx xxxxxxx xx xxxx xxx xxxxxxxx xxxxxxx, x&xxxx;xx xxx tímto prvkem, xxx prvkem „Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) xx xxxxx, xxxxxx xxxxxxx xxxx zůstatků xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxx“, když: x) se xxxxxxxx xxxxxxxx zisku xx xxxxx x&xxxx;xxxxxxxx zředěného xxxxx xx akcii xxxxxxx x&xxxx;x) účetní xxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx položku, xxx xxxxxxxx xxx xxxxxxxxx xxxxx xxxxxxxx 67 xxxxxxxxx IAS 33. |
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xxxx-xxxx |
XxxxxxxXxxxxxxxXxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx zisku na xxxxx [abstract] |
||
ifrs-full |
DilutiveEffectOfConvertibleInstrumentsOnNumberOfOrdinaryShares |
shares |
label |
Ředicí vliv xxxxxxxxxxxxxxx nástrojů na xxxxx xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: IAS 33 xxxx.&xxxx;70 xxxx. b) |
documentation |
Počet xxxxxxxx potenciálních kmenových xxxxx, které souvisejí x&xxxx;xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxXxxxxxXxXxxxxXxxxxxxXxXxxxxxXxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxx xxxxxxxxx xxxx xx xxxxx kmenových xxxxx |
Xxxxxxx xxxxx: IAS 33 odst. 70 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxx, xxxxx xxxxxxxxx s předpokládaným xxxxxxxxxx xxxxxxxxx opcí xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxx leasingy xxxxxx xxx xxxxxxxxx xxxxxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 písm. h) |
documentation |
Tento xxxx xxxxxxxxxxx přímé finanční xxxxxxxx, xxxxx xxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Podnikové xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxXxxxxxxXxxxXxxxxxxxxxXxxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxx xxxxxxxx náklady z investičního xxxxxxxxxx majetku |
Obvyklá xxxxx: XXX 40 xxxx.&xxxx;75 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx nákladů (xxxxxx xxxxx a údržby) vzniklých x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
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xxxxxxxXxxxxXxxxx |
Xxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxXxxxxxxXxxxXxxxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxxxxxxxXxxxxxxXxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxXxxxxxXxxxxx |
(X) duration, xxxxx |
xxxxx |
Xxxxx xxxxxxxx náklady x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;40 odst. 75 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx provozních xxxxxxx (xxxxxx xxxxx a údržby) xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxx období, xxxxxxxx v hospodářském výsledku. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
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xxxxxxxXxxxx |
Xxxxx xxxxxxxx náklady x&xxxx;xxxxxxxxxxxx xxxxxxxxxx majetku xxxxxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxXxxxxxxXxxxXxxxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxXxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 40 xxxx.&xxxx;75 xxxx.&xxxx;x) bod xxx) |
xxxxxxxxxxxxx |
Xxxxxx přímých xxxxxxxxxx xxxxxxx (xxxxxx xxxxx x&xxxx;xxxxxx) vzniklých z investičního xxxxxxxxxx xxxxxxx, xxxxx xxxxxxxxxxx nájemné x&xxxx;xxxxxxx xxxxxx, vykázaná x&xxxx;xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx majetek] |
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negatedLabel |
Přímé provozní xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xx xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx vyplacených xxxx splatných xxxxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxx [xxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;107, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;109, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;131 xxxx.&xxxx;x), zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;132 xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;98 |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxx [member] |
Zveřejnění: xxxxxx xx 1. 1. 2023, IFRS 17 xxxx.&xxxx;107, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 109, xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;131 xxxx.&xxxx;x), zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;132 xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 odst. 98 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxx v případě xxxxxxx xx&xxxx;xxxxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxx smlouvy. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxx xxxxxxxxxx smluv“, xxxx-xx xxxxxx xxxxx xxxx xxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxXxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx, které xxxxxxxx xxxxxx x&xxxx;xxxxx aplikace xxxxxxxx pravidel xxxxxx xxxxxxxx x&xxxx;xxxxx mají xxxxxxxxxxxxxx xxxx xx xxxxxx xxxxxxxx x&xxxx;xxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxx, xxxxx účetní xxxxxxxx xxxxxxx xx xxxxxx x&xxxx;xxxxxxxxxxx, a o dalších xxxxxxxx zdrojích nejistoty x&xxxx;xxxxxxxx xx xxxxx xxxxxxxx xxxxxx, u nichž xxxxxxxx xxxxxx xxxxxx, xx x&xxxx;xxxxxxx roce xxxxxxx xxxxxxxx úpravy xxxxxxxx hodnot xxxxx x&xxxx;xxxxxxx. [Xxxxx: Účetní xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxXxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx příštích xxxxxx x&xxxx;xxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxx praxe: IAS 1 odst. 10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx výdajů xxxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxx. [Xxxxx: Xxxxxx xxxxxxxx xxxxxx; Ostatní závazky] |
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ifrs-full |
DisclosureOfAcquiredReceivablesAbstract |
label |
Zveřejnění xxxxxxxx xxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx pohledávek [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx kombinaci. [Xxxxx: Podnikové kombinace [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx pojmy slouží x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx přidružených x&xxxx;xxxxxx xxxxxxxxxxx xx jedné xxxx více osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxxxx [xxxxx] |
Xxxxxxxxxx: IFRS 3 odst. B64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx týkajících se xxxxxxxxxx nabytých v podnikových xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxx xx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxx ve xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;130, xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39 xxxx.&xxxx;x) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxx xx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx xxxxxxxxx xxxx xxxxxx (xx. xxxxxx xxxxxxxxxx xxxxxx). Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxxxx, kdy xxxxxxx (xxxxxxx) xxxxxxxxxx xxxxxxxx xxxxxxxx událost (xxxxxxxx), x&xxxx;xxx (xxxxx) xxxxx xxxxxx xxxxxxxxx xxxxxxx výše x&xxxx;xxxxxxxxxx xxxxxx pojistného xxxxxx xx&xxxx;xxxxx účetního období, xxx xxxx xxxxx, xxx začínalo více xxx 10 xxx xxxx xxxxxx účetního xxxxxx. Xxxxxx xxxxxxxx xxxxxx xxxx xxxxxxxxx x&xxxx;xxxxxx pojistných xxxxxx xxxxxxxxx x&xxxx;xxxxxxx pojistných xxxxxxxx, x&xxxx;xxxxx se xxxxxxxxx xxxxxxx xxxx x&xxxx;xxxxxxxxxx xxxxxx pojistného xxxxxx xxxxxxx xxxxxx xxxxx xxxxxxx roku. |
||||
ifrs-full |
DisclosureOfActualClaimsComparedWithPreviousEstimatesLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx skutečných xxxxxxxxxx xxxxxxxx xx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Tyto xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx nebo xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfActualClaimsComparedWithPreviousEstimatesTable |
table |
label |
Zveřejnění skutečných xxxxxxxxxx xxxxxxxx xx xxxxxxxx x&xxxx;xxxxxxxxxxx odhady [xxxxx] |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx pojistných událostí xx xxxxxxxx s předchozími xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxXxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění dalších xxxxxxxxx o plánech xxxxxxxxxxxx xxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXX&xxxx;19 xxxx.&xxxx;137 |
xxxxxxxxxxxxx |
Xxxxxxxxxx dalších xxxxxxxxx o plánech definovaných xxxxxxx xxxxxxxxxx xx xxxxxxx cílů xxxxxxxxx XXX&xxxx;19. [Xxxxx: Plány xxxxxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
DisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;59 |
xxxxxxxxxxxxx |
Xxxxxxxxxx dalších informací x&xxxx;xxxxxxxxxxxx činnostech xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx dalších informací x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx [xxxx block] |
Zveřejnění: IFRS 16 xxxx.&xxxx;92 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxx činnostech xxxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxxxxXxxxxxxxxXxxXxxxxxxxxXxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxxx účetní xxxxxxxx [text block] |
Příklad: XXX&xxxx;7 xxxx.&xxxx;50 |
xxxxxxxxxxxxx |
Xxxxxxxxxx dodatečných xxxxxxxxx, které xxxxx xxx pro uživatele xxxxxx xxxxxxx významné xxx xxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxxx účetní xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxxx xxxxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxx ve xxxxxxxx xxxxxx závěrky, xxx xxxxx jsou xxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxxxxXxXxxxXxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxx xxx expozici xxxx xxxxxx, xxxxx xxxxxxx ze xxxxx xxxxxxxxxxx do rozsahu xxxxxxxxxx xxxxxxxxx XXXX 17 xxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;123 |
xxxxxxxxxxxxx |
Xxxxxxxxxx dodatečných xxxxxxxxx, xxxxx xxxx xxxxxxxxxxxxxxx xxx expozici xxxxxx xxxxxxxx xxxx riziku, xxxxx xxxxxxx ze xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 xxxxx xxxxxx xxxxxx, xxxxx xxxxxxxxxx xxxxxxxxx o expozici xxxxxx xxxxxxxx xxxx xxxxxx na konci účetního xxxxxx xxxxxx xxxxxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxXxxxXxxxxxXxxxxxxXxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxxxxXxxxxxXxXxxxXxxXxxxxXxxxxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxXxxxxxXxxxxxxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxx xxxxxxxxx, když xxxxxx xxxxxxxx xxxxxxx xxxxxx rozdělení xxxxxx (xxxxxxx) z pojistného plnění xxxx xxxxxxxxxxxx výsledkem x&xxxx;xxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxx s prvky přímé xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxXxxxXxxxxxXxxxxxxXxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxxxxXxxxxxXxXxxxXxxXxxxxXxxxxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxXxxxxxXxxxxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxxxx úprav xxxxxxxxx, xxxx účetní xxxxxxxx xxxxxxx xxxxxx xxxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxx u smluv x&xxxx;xxxxx xxxxx účasti [text xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;113 písm. b) |
documentation |
Zveřejnění xxxxx xxxxxxxxx, xxxx účetní xxxxxxxx xxxxxxx xxxxxx xxxxxxxxx příjmů (nákladů) x&xxxx;xxxxxxxxxx plnění xxxx xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxx xxxxx xxxxxx [Xxxxx: Xxxxx xxxxxxx xxxxxxxxxxxx položek xxx xxxxxxx s prvky xxxxx xxxxxx; Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxXxxxXxxxxxXxxxxxxXxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxxxxXxxxxxXxXxxxXxxXxxxxXxxxxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxXxxxxxXxxxxxxxxxxxxXxxxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxx xxxxxxxxx, když xxxxxx xxxxxxxx změnila xxxxxx xxxxxxxxx příjmů (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxx přímé xxxxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx do xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxXxxxXxxxxxXxxxxxxXxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxxxxXxxxxxXxXxxxXxxXxxxxXxxxxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxXxxxxxXxxxxxxxxxxxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx úprav učiněných, xxxx xxxxxx xxxxxxxx xxxxxxx xxxxxx rozdělení xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxx xxxxx účasti [xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 113 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx pro zveřejnění xxxxxxxxx souvisejících x&xxxx;xxxxxxxx xxxxxxxxx, když xxxxxx xxxxxxxx změnila xxxxxx xxxxxxxxx xxxxxx (nákladů) x&xxxx;xxxxxxxxxx plnění xxxx xxxxxxxxxxxx výsledkem x&xxxx;xxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxx xxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxXxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx položky xx xxxxxxx ztráty [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx týkající xx xxxxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx částek xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [text xxxxx] |
Xxxxxxxxxx: Datum xxxxx xxxxxxxxx 1. 1. 2023, IFRS 4 xxxx.&xxxx;36 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx, xxxxx xxxxx identifikovat x&xxxx;xxxxxxxxxxx xxxxxx v účetní xxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv. [Xxxxx: Xxxx pojistných xxxxx [member]] |
||||
ifrs-full |
DisclosureOfAmountsIncurredByEntityForProvisionOfKeyManagementPersonnelServicesProvidedBySeparateManagementEntitiesAbstract |
label |
Zveřejnění xxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxx xxxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxx jednotkami [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxXxXxxxxxXxxXxxxxxxxxXxXxxXxxxxxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx částek, xxxxx xxxxxx xxxxxxxx vynaložila xx xxxxxx xxxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx [text block] |
Zveřejnění: XXX&xxxx;24 xxxx.&xxxx;18X |
xxxxxxxxxxxxx |
Xxxxxxxxxx částek, xxxxx xxxxxx xxxxxxxx xxxxxxxxxx na služby xxxxx xxxxxxxxxxx vedení, xxxxx xx poskytují xxxxxxxxxx xxxxxx účetní xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxxx xxxxxx účetní xxxxxxxx xxxx mateřského xxxxxxx [xxxxxx]; Samostatné xxxxxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxXxXxxxxxXxxXxxxxxxxxXxXxxXxxxxxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxXxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx částek, xxxxx účetní xxxxxxxx xxxxxxxxxx na služby xxxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx pojmy xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx nebo xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxXxXxxxxxXxxXxxxxxxxxXxXxxXxxxxxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx částek, xxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx služby xxxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxxxx řídicími xxxxxxxx jednotkami [table] |
Zveřejnění: XXX&xxxx;24 odst. 18A |
documentation |
Tabulka xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxx xxxxx xxxxxxxxxxx xxxxxx, xxxxx xx xxxxxxxxx samostatné xxxxxx xxxxxx jednotky. |
||||
ifrs-full |
DisclosureOfAmountsOfPotentialIncomeTaxConsequencesPracticablyDeterminableExplanatory |
text |
label |
Popis xxxxxx xxxxxxxxxxxxx xxxxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxxx xxxxxxxxxxx |
Xxxxxxxxxx: IAS 12 xxxx.&xxxx;82X |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx xxxxxxxx, které xx xxxx výsledkem xxxxxxx xxxxxxxx akcionářům xxxxxx xxxxxxxx v jurisdikcích, xxx xx xxxxx splatných xxxx ze xxxxx xxxxx xxxx nižší, xxxxxxxx xxxx nebo xxxx xxxxx xxxx xxxx nerozdělený xxxx xx xxxxxxxx xxxx xxxxxxxxx akcionářům xxxxxx xxxxxxxx, nebo kde xxxxx být daně xx zisku xxxxxxxxxxx xxxx xxxx splatné, xxxxxxxx xxxx xxxx xxxx xxxxx xxxx xxxx xxxxxxxxxxx xxxx xx xxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxXxxxxxxxxXxXxxxxxxXxxxxXxxxxxXxxxxxXxxXxxxxxxXxXxxxxxXxxXxxxxxxxxxxXxxxXxxxxxxXxxxxxxXxXxXxxxxxxxxXxXxxxxxxXxxxXxXxxxXxxXxxxXxxxXxxxxxXxxxxxXxxxxXxxxxxxxxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx částek, xxxxx xxxx xxx xxxxxxxx xxxx vypořádány xx xxxxxxxx xxxxxxxx, x&xxxx;xxxx xxxxx a závazků, které xxxxxxxx xxxxxx, xxx xxxx xxx xxxxxxxx xxxx xxxxxxxxxx jak x&xxxx;xxxxx xx xxxx xxx xxxxxxxx měsíců, xxx x&xxxx;xxxxx více xxx xxxxxxxx měsíců xx datu xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxXxxxxxxxxXxXxxxxxxXxxxxXxxxxxXxxxxxXxxXxxxxxxXxXxxxxxXxxXxxxxxxxxxxXxxxXxxxxxxXxxxxxxXxXxXxxxxxxxxXxXxxxxxxXxxxXxXxxxXxxXxxxXxxxXxxxxxXxxxxxXxxxxXxxxxxxxxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx částek, xxxxx xxxx xxx xxxxxxxx xxxx vypořádány xx xxxxxxxx xxxxxxxx, x&xxxx;xxxx xxxxx x&xxxx;xxxxxxx, xxxxx obsahují xxxxxx, xxx mají xxx xxxxxxxx xxxx xxxxxxxxxx xxx x&xxxx;xxxxx xx xxxx než xxxxxxxx xxxxxx, xxx x&xxxx;xxxxx xxxx xxx xxxxxxxx xxxxxx po xxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;61 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx, xxxxx xxxx xxx xxxxxxxx xxxx xxxxxxxxxx xx xxxxxxxx měsících, x&xxxx;xxxx xxxxx x&xxxx;xxxxxxx, xxxxx xxxxxxxx xxxxxx, xxx xxxx xxx xxxxxxxx xxxx xxxxxxxxxx xxx v rámci xx xxxx xxx xxxxxxxx xxxxxx, xxx v rámci xxxx xxx xxxxxxxx xxxxxx po datu xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxXxxxxxxxxXxXxxxxxxXxxxxXxxxxxXxxxxxXxxXxxxxxxXxXxxxxxXxxXxxxxxxxxxxXxxxXxxxxxxXxxxxxxXxXxXxxxxxxxxXxXxxxxxxXxxxXxXxxxXxxXxxxXxxxXxxxxxXxxxxxXxxxxXxxxxxxxxXxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxx, xxxxx xxxx být xxxxxxxx xxxx xxxxxxxxxx xx dvanácti xxxxxxxx, x&xxxx;xxxx xxxxx x&xxxx;xxxxxxx, xxxxx xxxxxxxx částky, xxx xxxx xxx xxxxxxxx nebo xxxxxxxxxx xxx v rámci xx xxxx xxx xxxxxxxx xxxxxx, tak x&xxxx;xxxxx xxxx xxx xxxxxxxx xxxxxx xx xxxx xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx přidružených k členům xxxxxxxxxxx xx jedné xxxx xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxXxxxxxxxxXxXxxxxxxXxxxxXxxxxxXxxxxxXxxXxxxxxxXxXxxxxxXxxXxxxxxxxxxxXxxxXxxxxxxXxxxxxxXxXxXxxxxxxxxXxXxxxxxxXxxxXxXxxxXxxXxxxXxxxXxxxxxXxxxxxXxxxxXxxxxxxxxXxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx částek, xxxxx xxxx xxx xxxxxxxx xxxx xxxxxxxxxx xx xxxxxxxx měsících, u tříd xxxxx a závazků, xxxxx xxxxxxxx částky, xxx xxxx být xxxxxxxx xxxx xxxxxxxxxx jak x&xxxx;xxxxx xx více xxx xxxxxxxx xxxxxx, xxx v rámci xxxx xxx xxxxxxxx xxxxxx xx datu xxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 odst. 61 |
documentation |
Tabulka xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxx, xxxxx xxxx xxx xxxxxxxx xxxx vypořádány xx xxxxxxxx xxxxxxxx, x&xxxx;xxxx xxxxx x&xxxx;xxxxxxx, xxxxx xxxxxxxx xxxxxx, xxx xxxx xxx xxxxxxxx xxxx xxxxxxxxxx xxx v rámci xx xxxx xxx xxxxxxxx xxxxxx, xxx x&xxxx;xxxxx xxxx xxx xxxxxxxx xxxxxx po xxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx výnosů x&xxxx;xxxxxxxxxx xxxxx [abstract] |
||
ifrs-full |
DisclosureOfAnalysisOfInsuranceRevenueExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx analýzy xxxxxx x&xxxx;xxxxxxxxxx xxxxx [text xxxxx] |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;106 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxx. [Odkaz: Xxxxxx z pojistných xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxXxxxxxxxxXxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx smluv [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxXxxxxxxxxXxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx z pojistných xxxxx [xxxxx] |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;106 |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx týkajících xx xxxxxxx výnosů z pojistných xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx analýzy xxxxxxxxx xxxxxxx xxxxxxxx podle xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;106X |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx výsledku xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxx ostatního xxxxxxx xxxxxxxx xxxxx xxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx pojmy zařazené xx tabulky. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx k členům definovaným xx jedné xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx podle xxxxxxx [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 odst. 106A |
documentation |
Tabulka xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxxx xxxxxxxxx úplného xxxxxxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxXxxxxxxXxxxxXxXxxxxxxXxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxxxxxXxxXxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx xxxxxxxxx xxxxxxxxx, xxxxxxxxxx x&xxxx;xxxxxx [xxxx block] |
Příklad: XXX&xxxx;19 xxxx.&xxxx;137 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx současné xxxxxxx xxxxxxxxx příslibu x&xxxx;xxxxxxxxxxxx požitků, xxxxx xxxxxxxxx xxxxxxxxx, xxxxxxxxxx x&xxxx;xxxxxx tohoto závazku. Xxxxxx xxxxxxxxxx xx xxxxx rozlišovat: x)&xxxx;xxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxx, čekatelům xx xxxxxx a důchodcům; x)&xxxx;xxxx xxxxxxxxxxxxx požitky a narostlými, xxxxx podmíněnými xxxxxxx; x&xxxx;x) xxxx podmíněnými xxxxxxx, částkami připadajícími xx budoucí růst xxxx x&xxxx;xxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, x&xxxx;xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxXxxxxxXxxxxxXxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx xxxxxx ukončených xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxXxxxxxXxxxxxXxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxx xxxxxx částky ukončených xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 5 xxxx.&xxxx;33 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx xxxxxx xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx jediné xxxxxx xxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx do xxxxxxx. Xxxx xxxxx xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxXxxxxxXxxxxxXxXxxxxxxxxxxxXxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx částky xxxxxxxxxx xxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX 5 xxxx.&xxxx;33 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx týkajících xx xxxxxxx jediné xxxxxx xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxXxxxXxxxxxxxxxxXxxxXxXxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx aktiv x&xxxx;xxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxXxxxXxxxxxxxxxxXxxxXxXxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx aktiv a závazků x&xxxx;xxxxxxx xxxxxxx významné xxxxxx [text xxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;125 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx x&xxxx;xxxxxxx, x&xxxx;xxxxx xxxxxxxx xxxxxx riziko xxxxxxxxxx xxxxx x&xxxx;xxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxXxxxXxxxxxxxxxxXxxxXxXxxxxxxxXxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxxx xxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx xx tabulky. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxXxxxXxxxxxxxxxxXxxxXxXxxxxxxxXxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx aktiv a závazků x&xxxx;xxxxxxx xxxxxxx xxxxxxxx xxxxxx [table] |
Zveřejnění: IAS 1 xxxx.&xxxx;125 |
xxxxxxxxxxxxx |
Xxxxxxx pro zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxx a závazků s vysokým xxxxxxx xxxxxxxx úpravy. |
||||
ifrs-full |
DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersAbstract |
label |
Zveřejnění xxxxx vykázaných xx xxxxxxx xxxxxxx xx xxxxxxx nebo xxxxxxx xxxxx se xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxxxxxxxXxxxXxxxxXxXxxxxxXxXxxxxxXxxxxxxxxXxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx xxxxxxxxxx xx základě xxxxxxx xx získání xxxx splnění xxxxx xx zákazníky [text xxxxx] |
Xxxxxxxxxx: XXXX 15 xxxx.&xxxx;128 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx aktiv xxxxxxxxxx xx základě xxxxxxx na získání xxxx splnění smluv xx zákazníky. |
||||
ifrs-full |
DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx xxxxxxxxxx xx xxxxxxx xxxxxxx na xxxxxxx xxxx xxxxxxx xxxxx xx xxxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfAssetsRecognisedFromCostsToObtainOrFulfilContractsWithCustomersTable |
table |
label |
Zveřejnění xxxxx vykázaných na xxxxxxx xxxxxxx xx xxxxxxx xxxx splnění xxxxx xx zákazníky [xxxxx] |
Xxxxxxxxxx: XXXX 15 xxxx.&xxxx;128 písm. a) |
documentation |
Tabulka xxx xxxxxxxxxx xxxxxxxxx týkajících xx aktiv xxxxxxxxxx xx xxxxxxx xxxxxxx xx získání xxxx xxxxxxx xxxxx xx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxXxXxxxxxXxXxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx nákladů xxxxx xxxxx xxxxxx xxxxxx [abstract] |
||
ifrs-full |
DisclosureOfAttributionOfExpensesByNatureToTheirFunctionExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxx xxxxx xxxxx xxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;104, xxxxxxx praxe: IAS 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx přiřazení xxxxxxx xxxxx xxxxx xxxxxxxx xxxxxxxx podle xxxxxx xx výkazu zisků x&xxxx;xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxXxXxxxxxXxXxxxxXxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxx xxxxx xxxxx xxxxxx funkci [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Tyto xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx více xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfAttributionOfExpensesByNatureToTheirFunctionTable |
table |
label |
Zveřejnění xxxxxxxxx xxxxxxx xxxxx druhů xxxxxx xxxxxx [table] |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;104, obvyklá praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxx nákladů xxxxx druhů analýze xxxxxxx xxxxx funkce xx výkazu zisků x&xxxx;xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx xxxxxxxx účetní xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx schválení xxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx schválení xxxxxx xxxxxxx xx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx [text block] |
Obvyklá xxxxx: Xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;10 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx klasifikovaných xxxx xxxxxxxxxxxxxx. [Xxxxx: Xxxxxxxxxxxxxx finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxXxxxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. e) |
documentation |
Zveřejnění základu xxxxxxxxx xxx konsolidaci. |
||||
ifrs-full |
DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx základny xxxxxxx xxx xxxxxxxx xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxxxx xxxxx, xxxxxxxxxxxx produktu x&xxxx;xxxxxxxx sklizně x&xxxx;xxxxxxxx xxxxxx vztahujících se xx xxxxxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IAS 41 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxxxx aktiv, xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxx a státních dotací xxxxxxxxxxxx xx na xxxxxxxxxx aktiva. |
||||
ifrs-full |
DisclosureOfBorrowingCostsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx nákladů [xxxx xxxxx] |
Xxxxxxxxxx: IAS 23 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;10 písm. e) |
documentation |
Zveřejnění xxxxxxxx. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxxxXxxxxxXxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxxxXxxxxxxxxxxxxXxXxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx aktiv x&xxxx;xxxxxxx shrnutých do xxxxx xxxxxxx xxxxxxxx xxxxxxxxx, přechod xx xxxxxxx xxxxxxxxxxx k ekvivalenční xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 11 odst. X5 |
xxxxxxxxxxxxx |
Xxxxxxxxxx rozčlenění aktiv x&xxxx;xxxxxxx, xxxxx xxxx xxxxxxx do jedné xxxxxxx zůstatku xxxxxxxxx x&xxxx;xxxxxxxx od xxxxxxx xxxxxxxxxxx k ekvivalenční xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxxx xxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 3 –, xxxxxxxxxx: |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxxxxx informací o podnikové xxxxxxxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx přidružených x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX 3 odst. X64 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx týkajících xx xxxxxxxxxxx o podnikových kombinacích. |
||||
ifrs-full |
DisclosureOfCashAndBankBalancesAtCentralBanksExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx peněžních xxxxxxxxxx x&xxxx;xxxxxxxx xx xxxxxxxxxx xxxxxx u centrálních xxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx na xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxXxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx ekvivalentů [xxxx block] |
Obvyklá praxe: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx peněžních xxxxxxxxxx x&xxxx;xxxxxxxxx ekvivalentů. [Xxxxx: Peněžní prostředky x&xxxx;xxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxXxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxx x&xxxx;xxxxxxxxx xxxxxx [xxxx block] |
Zveřejnění: XXX 7 – Předložení xxxxxx o peněžních xxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx výkazu o peněžních xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx změn v účetních xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;39 |
xxxxxxxxxxxxx |
Xxxxxxxxxx změn x&xxxx;xxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxx x&xxxx;xxxxxxxx xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky představují xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx přidružených x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx nebo více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx změn x&xxxx;xxxxxxxx xxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;39 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx týkajících xx změn x&xxxx;xxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxxxXxxxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxxxx, účetních xxxxxxxx a chybách [xxxx xxxxx] |
Xxxxxxxxxx: IAS 8 – Xxxxxx xxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxx v účetních xxxxxxxxxx, účetních xxxxxxxx x&xxxx;xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx změn x&xxxx;xxxxxxxx xxxxxxxxxx [text xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, které xxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx pravidlech. |
||||
ifrs-full |
DisclosureOfClaimsAndBenefitsPaidExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx požitků [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. e) |
documentation |
Zveřejnění xxxxxx x&xxxx;xxxxxxx vyplacených xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx kapitálu [xxxx xxxxx] |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;79 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx kapitálu. [Xxxxx: Xxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
DisclosureOfClassesOfShareCapitalLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx přidružených x&xxxx;xxxxxx xxxxxxxxxxx xx jedné xxxx xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxxxxXxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx základního xxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;79 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx kategorií xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx [xxxx block] |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;10 písm. e) |
documentation |
Zveřejnění xxxxx x&xxxx;xxxxxxx použitých xxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx a podmíněných závazků [xxxx block] |
Obvyklá praxe: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
DisclosureOfCommitmentsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx příslibů [text xxxxx] |
Xxxxxxx xxxxx: IAS 1 odst. 10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxXxxxxxxxXXXXXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx podle xxxxxxxxxxx XXXX [abstract] |
||
ifrs-full |
DisclosureOfComparativeInformationPreparedUnderPreviousGAAPExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx srovnávacích informací xxxxxxxxxxxx podle xxxxxxxxxxx XXXX [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;1 xxxx.&xxxx;24 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx připravených podle xxxxxxxxxxx XXXX x&xxxx;xxxxx xxxxxx xxxxxxx xxxxxx xxxxxxxx podle XXXX. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxXxxxxxxxXXXXXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx srovnávacích xxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx povinně vykazovaných xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx na jedné xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxXxxxxxxxXXXXXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxx předchozích XXXX [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;1 xxxx.&xxxx;24 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx týkajících xx xxxxxxxxxxxx xxxxxxxxx připravených xxxxx xxxxxxxxxxx GAAP. |
||||
ifrs-full |
DisclosureOfCompositionOfGroupExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx struktury xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;10 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx struktury xxxxxxx (xxxxxxxx xxxxxx x&xxxx;xxxxxxx jeho xxxxxxx xxxxxxx). [Odkaz: Xxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxxxxx nástrojů x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxx jak xxxxxxxxxx, xxx kapitálovou xxxxxx x&xxxx;xxxx xxxxxxx xxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxx xxxx xxxxxxxx xxxxxxx (xxxx. xxxxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxxxxx). [Xxxxx: Deriváty [xxxxxx]; Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxXxxxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx individuální xxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;27 – Xxxxxxxxxx, zveřejnění: XXXX&xxxx;12 – Xxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;37 xxxx.&xxxx;86 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxx závazků. [Xxxxx: Xxxxxxxxx závazky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx kombinaci [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxx závazků x&xxxx;xxxxxxxxx kombinaci. [Odkaz: Xxxxxxxxx závazky [xxxxxx]; Xxxxxxxxx kombinace [member]] |
||||
ifrs-full |
DisclosureOfContingentLiabilitiesInBusinessCombinationLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx závazků x&xxxx;xxxxxxxxx xxxxxxxxx [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx do xxxxxxx. Xxxx xxxxx xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx přidružených x&xxxx;xxxxxx definovaným na xxxxx nebo xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;3 odst. B64 xxxx.&xxxx;x), xxxxxxxxxx: XXXX 3 xxxx. X67 xxxx. c) |
documentation |
Tabulka xxx xxxxxxxxxx xxxxxxxxx týkajících xx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx kombinacích. |
||||
ifrs-full |
DisclosureOfContingentLiabilitiesLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx xxxxxxxx do xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx přidružených x&xxxx;xxxxxx definovaným na xxxxx xxxx více xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfContingentLiabilitiesTable |
table |
label |
Zveřejnění podmíněných xxxxxxx [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;37 xxxx.&xxxx;86 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx přetrvávající xxxxxxxxxxxxx v odúčtovaných finančních xxxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfContinuingInvolvementInDerecognisedFinancialAssetsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx v odúčtovaných xxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;42X, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx aktivech. [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Tyto xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných informací xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx v odúčtovaných xxxxxxxxxx xxxxxxxx [table] |
Zveřejnění: XXXX&xxxx;7 odst. 42E, zveřejnění: XXXX 7 odst. 42G |
documentation |
Tabulka xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx finančních xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxXxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxx xx prodej [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx nákladů xx xxxxxx. [Odkaz: Xxxxxxx xx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;10 xxxx.&xxxx;x), zveřejnění: XXXX&xxxx;7 – Úvěrové xxxxxx |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx rizika. [Xxxxx: Xxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxx xxxxxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxx xxxxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 7 odst. 35M |
documentation |
Zveřejnění xxxx xxxxxxxxx xxxxxx. Xxxx xxxxxxxxx rizika xx xxxxxxx xxxxxx xxxxxxx xxxxxxxxx xxxxxxx xxxxxx xxxxxxxx a jejím příslibům xxxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxXxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxx úvěrového xxxxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Tyto xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxx xxxxxxxxx rizika [xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx týkajících xx xxxx xxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx úvěrového xxxxxx xxxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 39 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxxx xxxxx. [Odkaz: Xxxxxxx xxxxxx [member]; Xxxx xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx nástrojů. [Xxxxx: Xxxxxx dluhové xxxxxxxx; Xxxxxx xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx pořizovací xxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [text xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx odložené xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv. [Xxxxx: Xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx z pojistných xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx období [xxxx xxxxx] |
Xxxxxxx praxe: IAS 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx. [Xxxxx: xxxxxx xxxxxxxx období xxxxxx xxxxxxxxx závazků] |
||||
ifrs-full |
DisclosureOfDeferredTaxesExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx daní. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxx; Odložené daňové xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfDefinedBenefitPlansExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;19 xxxx.&xxxx;138 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxx xxxxxxxxxxxx požitků [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxXxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují pojmy xxxxxxxx do xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxXxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;19 xxxx.&xxxx;138 |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx týkajících xx xxxxx definovaných xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxxxxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx plánů xxxxxxxxxxxx xxxxxxxxx [xxxx block] |
Obvyklá xxxxx: XXX&xxxx;19 xxxx.&xxxx;28 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx definovaných xxxxxxxxx. [Xxxxx: Náklady xx xxxxxxxxxxxxx xxxxxxx po xxxxxxxx xxxxxxxxxx poměru, xxxxx xxxxxxxxxxxx příspěvků] |
||||
ifrs-full |
DisclosureOfDepositaryReceiptsAbstract |
label |
Zveřejnění xxxxxxx papírů xxxxxxxxxxxxx xxxx xxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx xxxxxxxxxxxxx xxxx xxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx o cenných xxxxxxxx xxxxxxxxxxxxx xxxx xxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxx xxxxxx nahrazujících xxxx xxxxx xxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx jedné xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx nahrazujících xxxx xxxxx papíry [xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxx xxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxXxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxx xx bank [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx vkladů od xxxx. [Xxxxx: Vklady xx xxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xx xxxxxxxxx [xxxx block] |
Obvyklá praxe: XXX 1 xxxx.&xxxx;10 xxxx. e) |
documentation |
Zveřejnění xxxxxx xx zákazníků. [Odkaz: Xxxxxx od xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxXxxxxxxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx odpisů x&xxxx;xxxxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. e) |
documentation |
Zveřejnění xxxxxx x&xxxx;xxxxxxxxxx. [Xxxxx: Odpisy x&xxxx;xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění derivátových xxxxxxxxxx nástrojů [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxx aktivech [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx podrobných xxxxxxxxx x&xxxx;xxxxxxxxxxxx aktivech [xxxx xxxxx] |
Xxxxxxx: XXX&xxxx;41 xxxx.&xxxx;43 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx informací o biologických xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx podrobných xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx jedné nebo xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx informací o biologických xxxxxxxx [table] |
Příklad: XXX&xxxx;41 xxxx.&xxxx;43 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx se xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXXX&xxxx;7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxxxxxxx podrobných xxxxxxxxx x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx do tabulky. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx přidružených k členům xxxxxxxxxxx xx xxxxx xxxx xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx [xxxxx] |
Xxxxxxx xxxxx: XXXX&xxxx;7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxx o výpůjčkách. |
||||
ifrs-full |
DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx podrobných xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 3 –, xxxxxxxxxx: xxxxxxxxx xx odstavce 59 x&xxxx;61 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx kombinacích. [Odkaz: Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxxxxxXxXxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx o koncentracích xxxxxx, které xxxxxxx xx smluv xxxxxxxxxxx xx&xxxx;xxxxxxx působnosti xxxxxxxxx XXXX 17 [abstract] |
||
ifrs-full |
DisclosureOfDetailedInformationAboutConcentrationsOfRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx podrobných xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxx, xxxxx xxxxxxx ze xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx působnosti xxxxxxxxx XXXX 17 [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 127 |
documentation |
Zveřejnění podrobných xxxxxxxxx o koncentracích rizika, xxxxx xxxxxxx xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx IFRS 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxxxxxXxXxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx rizika, xxxxx xxxxxxx ze xxxxx spadajících do rozsahu xxxxxxxxxx xxxxxxxxx IFRS 17 [xxxx items] |
|
documentation |
Řádkové xxxxxxx představují pojmy xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx povinně vykazovaných xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxxxxxXxXxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxx, které xxxxxxx ze smluv xxxxxxxxxxx xx&xxxx;xxxxxxx působnosti xxxxxxxxx IFRS 17 [xxxxx] |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;127 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxxx informací x&xxxx;xxxxxxxxxxxxx xxxxxx, xxxxx xxxxxxx xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx standardu XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4Xxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx o finančních aktivech xxxxx&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4 [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4Xxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx podrobných xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxx&xxxx;xxxx.&xxxx;39X xxxx. x) xxxxxxxxx XXXX 4 [text xxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxx&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4. [Xxxxx: Xxxxxxxx aktiva xxxxx xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4, xxxxxx hodnota] |
||||
ifrs-full |
DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForAssociatesAbstract |
label |
Zveřejnění xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx aktivech xxxxx&xxxx;xxxx.&xxxx;39X písm. a) xxxxxxxxx XXXX 4 pro xxxxxxxxxx podniky [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4XxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx informací x&xxxx;xxxxxxxxxx xxxxxxxx podle odst. 39E xxxx. x) standardu XXXX 4 pro xxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx o finančních aktivech xxxxx&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) standardu XXXX 4 xxx xxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxx aktiva xxxxx xxxx.&xxxx;39X písm. a) standardu XXXX 4, xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4XxxXxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxx&xxxx;xxxx.&xxxx;39X písm. x) xxxxxxxxx XXXX 4 xxx přidružené xxxxxxx [xxxx items] |
|
documentation |
Řádkové položky xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx xxxx xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4XxxXxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx informací x&xxxx;xxxxxxxxxx xxxxxxxx xxxxx&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4 xxx přidružené xxxxxxx [xxxxx] |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1. 1. 2023, IFRS 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx aktivech podle odst. 39E xxxx.&xxxx;x) xxxxxxxxx IFRS 4 xxx přidružené xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4XxxXxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxx&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) standardu XXXX 4 xxx xxxxxxxx xxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx informací o finančních xxxxxxxx podle odst. 39E xxxx. x) xxxxxxxxx XXXX 4 xxx společné xxxxxxx [text xxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxxxxx podrobných xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxx&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4 xxx společné xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx podle xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4, xxxxxx hodnota] |
||||
ifrs-full |
DisclosureOfDetailedInformationAboutFinancialAssetsDescribedInParagraph39EaOfIFRS4ForJointVenturesLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxx&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) standardu XXXX 4 xxx xxxxxxxx xxxxxxx [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují pojmy xxxxxxxx xx xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4XxxXxxxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx podle odst. 39E xxxx.&xxxx;x) xxxxxxxxx IFRS 4 pro xxxxxxxx xxxxxxx [xxxxx] |
Xxxxxxxxxx: datum xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxx&xxxx;xxxx.&xxxx;39X písm. a) xxxxxxxxx XXXX 4 xxx xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4XxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxx&xxxx;xxxx.&xxxx;39X xxxx. x) xxxxxxxxx IFRS 4 [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx na jedné xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4Xxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx podle odst. 39E xxxx.&xxxx;x) xxxxxxxxx XXXX 4 [xxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 odst. 39G xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxxx informací x&xxxx;xxxxxxxxxx xxxxxxxx podle odst. 39E xxxx.&xxxx;x) xxxxxxxxx XXXX 4. |
||||
ifrs-full |
DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx podrobných xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;31, xxxxxxxxxx: IFRS 7 odst. 35K, xxxxxxxxxx: XXXX&xxxx;7 odst. 7 |
documentation |
Zveřejnění xxxxxxxxxx xxxxxxxxx o finančních nástrojích. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx položkách [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx položkách [xxxx block] |
Zveřejnění: IFRS 7 odst. 24B |
documentation |
Zveřejnění xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx. [Xxxxx: Zajištěné položky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxXxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx podrobných xxxxxxxxx o zajištěných xxxxxxxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx slouží k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx xxxx xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxXxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx informací o zajištěných xxxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx informací xxxxxxxxxx xx xxxxxxxxxxx o zajištěných xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxx xxxxxxxxx o zajištěních [xxxx xxxxx] |
Xxxxxxxxxx: Xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;22 |
xxxxxxxxxxxxx |
Xxxxxxxxxx podrobných xxxxxxxxx x&xxxx;xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxxx [xxxx block] |
Zveřejnění: XXXX 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx nástrojích. [Xxxxx: Xxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx nástrojích [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx jedné xxxx xxxx osách tabulky. |
||||
ifrs-full |
DisclosureOfDetailedInformationAboutHedgingInstrumentsTable |
table |
label |
Zveřejnění xxxxxxxxxx informací x&xxxx;xxxxxxxxxxxxx xxxxxxxxxx [xxxxx] |
Xxxxxxxxxx: IFRS 7 odst. 24A |
documentation |
Tabulka pro xxxxxxxxxx informací xxxxxxxxxx xx podrobností o zajišťovacích xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx o nehmotných aktivech [xxxx block] |
Zveřejnění: IAS 38 xxxx.&xxxx;118 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx xxxxxxx [text block] |
Zveřejnění: XXX&xxxx;40 odst. 32A |
documentation |
Zveřejnění podrobných xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxxx majetek] |
||||
ifrs-full |
DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx informací x&xxxx;xxxxxxxxx, xxxxxxxx x&xxxx;xxxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;16 odst. 73 |
documentation |
Zveřejnění xxxxxxxxxx informací o pozemcích, xxxxxxxx x&xxxx;xxxxxxxxxx. [Xxxxx: Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx podrobných xxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxxxx licencovaných xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;29 xxxx.&xxxx;6 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx o ujednáních x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx služeb. [Xxxxx: Xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx [member]] |
||||
ifrs-full |
DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersAbstract |
label |
Zveřejnění xxxxxxx xxxxxx ze xxxxx xx xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxxxXxxxxxxxxXxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx členění xxxxxx xx xxxxx se xxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;114 |
xxxxxxxxxxxxx |
Xxxxxxxxxx členění xxxxxx xx smluv xx xxxxxxxxx. [Xxxxx: Xxxxxx xx smluv xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxxxXxxxxxxxxXxxxXxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx xx xxxxx se zákazníky [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy zařazené xx xxxxxxx. Xxxx xxxxx slouží k zveřejňování xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx xxxx xxxx osách tabulky. |
||||
ifrs-full |
DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersTable |
table |
label |
Zveřejnění xxxxxxx výnosů xx xxxxx xx xxxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;114 |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx se xxxxxxx xxxxxx xx xxxxx xx zákazníky. |
||||
ifrs-full |
DisclosureOfDiscontinuedOperationsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx činností [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx činností. [Xxxxx: Ukončené xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění dividend [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx dividend. Xxxxxxxxx jsou xxxxxxxxx xxxxx vlastníkům xxxxxxxx xx vlastního xxxxxxxx xxxxxxx x&xxxx;xxxx xxxxxxxx xxxxxx xx konkrétní xxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx xx xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IAS 33 – Zveřejnění |
documentation |
Úplné xxxxxxxxxx xxxxx xx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx vlivu xxxxx xxxxxxx investiční xxxxxxxx xx xxxxxx xxxxxxx [xxxx block] |
Zveřejnění: XXXX 12 xxxx.&xxxx;9X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx xxxxx xxxxxxx xxxxxxxxxx xxxxxxxx xx xxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx investičních xxxxxxxx [xxxx xxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxx xxxx xxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX 21 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx dopadů xxxx xxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx [abstract] |
||
ifrs-full |
DisclosureOfEffectOfInsuranceContractsInitiallyRecognisedExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx dopadu xxxxxxx xxxxxxxxxx xxxxxxxxxx smluv [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 107 |
documentation |
Zveřejnění xxxxxx xxxxxxx vykázaných pojistných xxxxx x&xxxx;xxxxx xxxxxx. [Xxxxx: Pojistné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx xx xxxxxxx. Xxxx pojmy xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx na xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx [xxxxx] |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;107 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx o dopadu xxxxxxx xxxxxxxxxx xxxxxxxxxx smluv x&xxxx;xxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxxxxxXxxxxxxxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxxxxxXxxxxxxxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění dopadu xxxxxxxxxxxxx xxxxxxxxxxxx přístupu xx xxxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxxxxxXxxxxxxxxxxxxxxxXxXxxxxxXxXxxxXxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxxx výsledek x&xxxx;xxxxxxxxxxxx podniků [abstract] |
||
ifrs-full |
DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx reklasifikace xxxxxxxxxxxx xxxxxxxx na xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, IFRS 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxxxxxXxxxxxxxxxxxxxxxXxXxxxxxXxXxxxXxxXxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx dopadu xxxxxxxxxxxxx překrývacího xxxxxxxx xx xxxxxxxxxxx výsledek x&xxxx;xxxxxxxxxxxx xxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky představují xxxxx xxxxxxxx xx xxxxxxx. Xxxx pojmy xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx nebo více xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossForAssociatesTable |
table |
label |
Zveřejnění dopadu xxxxxxxxxxxxx překrývacího xxxxxxxx xx xxxxxxxxxxx výsledek x&xxxx;xxxxxxxxxxxx podniků [xxxxx] |
Xxxxxxxxxx: xxxxxx xxx prvním xxxxxxx standardu IFRS 9, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxxxxxXxxxxxxxxxxxxxxxXxXxxxxxXxXxxxXxxXxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx reklasifikace xxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxxxxxXxxxxxxxxxxxxxxxXxXxxxxxXxXxxxXxxXxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxxxxxx překrývacího xxxxxxxx xx hospodářský xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, IFRS 4 odst. 39M |
documentation |
Zveřejnění xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx přístupu xx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxxxxxXxxxxxxxxxxxxxxxXxXxxxxxXxXxxxXxxXxxxxXxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx na xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx podniků [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx tabulky. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx jedné xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxxxxxXxxxxxxxxxxxxxxxXxXxxxxxXxXxxxXxxXxxxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx reklasifikace xxxxxxxxxxxx xxxxxxxx na xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx [xxxxx] |
Xxxxxxxxxx: xxxxxx při xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 odst. 39M |
documentation |
Tabulka pro xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxxxxxXxxxxxxxxxxxxxxxXxXxxxxxXxXxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xx xxxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Tyto xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfEffectOfOverlayApproachReclassificationOnProfitOrLossTable |
table |
label |
Zveřejnění xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xx hospodářský xxxxxxxx [xxxxx] |
Xxxxxxxxxx: xxxxxx xxx xxxxxx použití xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx na xxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxXxXxxXxxxxxXxXxxxXxXxxxxxxXxXxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx dopadů xxxx podílu mateřského xxxxxxx x&xxxx;xxxxxxxx xxxxxxx, xxxxx xxxxxx xx xxxxxxxx ztrátu xxxxxxxx, xx xxxxxxx xxxxxxx xxxxxxxxxxx na xxxxxxxxx xxxxxxxxxx podniku [text xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;12 odst. 18 |
documentation |
Zveřejnění xxxxxxxx xxxxxxxxxxxxx dopady xxxx podílu xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx, xxxxx nemají xx xxxxxxxx xxxxxx kontroly, xx xxxxxxx xxxxxxx xxxxxxxxxxx xx vlastníky xxxxxxxxxx podniku. |
||||
ifrs-full |
DisclosureOfEmployeeBenefitsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxxxx požitků [xxxx xxxxx] |
Xxxxxxxxxx: IAS 19 – Xxxxxx xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx zaměstnaneckých požitků. |
||||
ifrs-full |
DisclosureOfEntitysReportableSegmentsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 8 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx zveřejnění xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxxXxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxx xx skončení xxxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IAS 10 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxx po xxxxxxxx xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxXxxXxxxxxXxxxxxxxxXxXxxxxxXxxxxxxXxxxxxxXxxXxxxxxXxxXxxxxxxxXXxxxXxXxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxxxxxx xxxxxx odložené xxxxxx pohledávky, xxxx xx využití závislé xx xxxxxxxx xxxxxxxxx xxxxxxxxxxxx zisků xxx xxxxx ze zrušení xxxxxxxxxxxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx, ke xxxxx xx odložená xxxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;12 odst. 82 |
documentation |
Popis povahy xxxxxx xxxxxxxxxxxxx uznání xxxxxxxx xxxxxx xxxxxxxxxx, xxxx: x)&xxxx;xxxxxxx xxxxxxxx xxxxxx pohledávky xx xxxxxxx xx přebytku xxxxxxxxx xxxxxxxxxxxx xxxxx xxx xxxxx, xxxxx xxxxxxxxx ze xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxx; x&xxxx;x)&xxxx;xxxxxx xxxxxxxx xxxxxxx ztrátu buď x&xxxx;xxxxxx, xxxx předchozím xxxxxx v daňové xxxxxxxxxx, xx xxxxx xx xxxxxxxx xxxxxxxx daňová xxxxxxxxxx. [Xxxxx: Přechodné xxxxxxx [member]; Xxxxxxxx xxxxxx xxxxxxxxxx, když xx xxxxxxx xxxxxxx xx přebytku xxxxxxxxx xxxxxxxxxxxx xxxxx xxx xxxxx xx zrušení xxxxxxxxxxxx xxxxxxxxxxx rozdílů x&xxxx;xxxxxx xxxxxxxx utrpěla xxxxxx x&xxxx;xxxxxxxxxx, ke xxxxx xx xxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx podle xxxxx [text xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxx xxxxx. [Xxxxx: Náklady, podle xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX 6 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxXxxxxxXxxxxxxXxxXxxxxxxXxxxxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxXxxxXxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxx expozice, xxxxxx xxxxxx xxxxxxxx xxxxxxxx xxx xxxxxxxxxxx xxxxxx přímo dotčené xxxxxxxx referenční xxxxxx xxxxxxxxx xxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxx expozice, xxxxxx účetní jednotka xxxxxxxx xxx zajišťovací xxxxxx xxxxx xxxxxxx xxxxxxxx xxxxxxxxxx úrovně xxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxx stupňů [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx externích xxxxxxxxx xxxxxx [text xxxxx] |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;36 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;XX24 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx úvěrových xxxxxx. [Odkaz: Xxxxxxx xxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx externích úvěrových xxxxxx [xxxxx] |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 36 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;XX24 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx se externích xxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxXxxxxxxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxXxxXxxxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx skutečnosti x&xxxx;xxxxxx xxxxxxxxxxx, že xx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku xxxxxxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 odst. B64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxx a důvodů xxxxxxxxxxx, xx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxx (xxxxxx) xxxxxxxxxx xxxxxxx xx data xxxxxxxx x&xxxx;xxxxxxxxxxx účetní xxxxxxxx, xxxx xxxxx xxxxx xxxxxxxx všech xxxxxxxxxxx xxxxxxxxx, které nastaly, xxxx xx začátku xxxxxxxx xxxxxx, xx xxxxxxxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]; Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx ocenění reálnou xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 13 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx ocenění xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx ocenění xxxxx xxxxxxx hodnotou [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxx xxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 |
xxxxxxxxxxxxx |
Xxxxxxxxxx ocenění xxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxx aktiv xxxxxxx xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx do xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx ocenění xxxxx xxxxxxx xxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;13 odst. 93 |
documentation |
Tabulka pro xxxxxxxxxx xxxxxxxxx týkajících xx xxxxxxx xxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx ocenění xxxxxxxxx kapitálu xxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxx hodnotou. |
||||
ifrs-full |
DisclosureOfFairValueMeasurementOfEquityLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx xx xxxxxxx. Xxxx pojmy xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx ocenění xxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxx [table] |
Zveřejnění: IFRS 13 xxxx.&xxxx;93 |
xxxxxxxxxxxxx |
Xxxxxxx pro zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxx hodnotou. |
||||
ifrs-full |
DisclosureOfFairValueMeasurementOfLiabilitiesAbstract |
label |
Zveřejnění ocenění xxxxxxx reálnou xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx reálnou xxxxxxxx [xxxx block] |
Zveřejnění: IFRS 13 xxxx.&xxxx;93 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxx závazků reálnou xxxxxxxx [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx na jedné xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx závazků xxxxxxx hodnotou [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx informací xxxxxxxxxx xx ocenění xxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxx investic xx kapitálových xxxxxxxx xxxxxxxxxx xx oceňované xxxxxxx xxxxxxxx vykázanou xx xxxxxxxxx xxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;11X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxxxx nástrojů, xxxxx xxxxxx jednotka xxxxxxxx xx oceňované xxxxxxx xxxxxxxx vykázanou do xxxxxxxxx úplného xxxxxxxx. [Xxxxx: Xxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx označené xx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxx účetní xxxxxxxx x&xxxx;xxxxxxx xxxxxxxx xxxxx popsaných xx xxxxxxxxx XXXX&xxxx;7 xxxx.&xxxx;29 xxxx.&xxxx;x) x&xxxx;x) [xxxx xxxxx] |
Xxxxxxxxxx: datum konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;30 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxx xxxx xxxxxx hodnotou x&xxxx;xxxxxxx hodnotou: x)&xxxx;xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxx xxxxxxxxx xxxxx xxxx na xxxxxxxx trhu (nebo xxxxxxxx vázaných na xxxxxx xxxxxxxxxx nástroje), xxx xx xxxxxxx x&xxxx;xxxxxxxxxxxx cenách, protože xxxxxx xxxxxxx xxxxxxx xxxx xxxxx spolehlivě xxxxxxxx; a b) smluv obsahujících xxxxx xxxxxxxxxx xxxxxx, xxxxxxxx není možné xxxxxxxxxx xxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx reálné xxxxxxx xxxxxxxxxx xxxxxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx reálné xxxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx nástroje, xxxxx [xxxxxx]; X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx reálné xxxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx vykázanou xx xxxxxxxxx xxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx označených xx oceňované xxxxxxx xxxxxxxx vykázanou xx xxxxxxxxx xxxxxxx výsledku [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy zařazené xx tabulky. Xxxx xxxxx slouží k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxx investic xx kapitálových xxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx ostatního xxxxxxx xxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;11X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx se xxxxxx hodnoty xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx za xxxxxxxxx xxxxxxx hodnotou xxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx reálné xxxxxxx xxxxx plánu [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxx xxxxx plánu [text xxxxx] |
Xxxxxxxxxx: XXX&xxxx;19 xxxx.&xxxx;142 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxxxx aktiv xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Aktiva xxxxx [xxxxxx]; Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxx xxxxxxx xxxxx xxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx do xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx jedné xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxx xxxxx plánu [table] |
Zveřejnění: XXX&xxxx;19 odst. 142 |
documentation |
Tabulka xxx xxxxxxxxxx xxxxxxxxx týkajících xx reálné xxxxxxx xxxxx xxxxx xxxxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxxXxXxxxxXxxxXxXxxxxxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx reálných hodnot xxxxxxx xxxxxxxxx jako xxxxxxx pořizovací xxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxxXxXxxxxXxxxXxXxxxxxXxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxx xxxxxx xxxxxxx xxxxxxxxx xxxx xxxxxxx xxxxxxxxxx xxxx [text xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;1 xxxx.&xxxx;30 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxx xxxx xxxxxxx xxxxxxxxxx ceny x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxx IFRS xxxxxx xxxxxxxx xxx xxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx, xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxx nehmotných xxxxx. [Odkaz: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx; Xxxxxxxxxx xxxxxxxx majetek; Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxxXxXxxxxXxxxXxXxxxxxXxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx xxxxxxxxx xxxx xxxxxxx pořizovací ceny [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx xxxxxxx. Xxxx xxxxx slouží k zveřejňování xxxxxxx vykazovaných informací xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxxXxXxxxxXxxxXxXxxxxxXxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx hodnot položek xxxxxxxxx xxxx xxxxxxx xxxxxxxxxx xxxx [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;1 xxxx.&xxxx;30 |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxx hodnot xxxxxxx xxxxxxxxx jako xxxxxxx xxxxxxxxxx xxxx x&xxxx;xxxxx xxxxxx xxxxxxx xxxxx XXXX účetní xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxXxxXxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx výnosu x&xxxx;xxxxxxxx a provizí (nákladu xx xxxxxxxx x&xxxx;xxxxxxx) [xxxx block] |
Obvyklá praxe: XXX 1 xxxx.&xxxx;10 xxxx. e) |
documentation |
Zveřejnění xxxxxx x&xxxx;xxxxxxxx a provizí (xxxxxxx xx xxxxxxxx x&xxxx;xxxxxxx). [Xxxxx: Xxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxx (náklad xx xxxxxxxx x&xxxx;xxxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx nákladu [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx finančního nákladu. [Xxxxx: Xxxxxxxx náklady] |
||||
ifrs-full |
DisclosureOfFinanceIncomeExpenseExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx finančního xxxxxx (xxxxxxx) [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxx (xxxxxxx). [Xxxxx: Xxxxxxxx xxxxxx (xxxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx výnosu. [Xxxxx: Xxxxxxxx výnosy] |
||||
ifrs-full |
DisclosureOfFinancialAssetsAbstract |
label |
Zveřejnění xxxxxxxxxx xxxxx [abstract] |
||
ifrs-full |
DisclosureOfFinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract |
label |
Zveřejnění finančních xxxxx xxxxxxxxx změnami XXXX 9 x&xxxx;xxxxxx xxxxxxxxxxx splacení s negativní xxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxx aktiv dotčených xxxxxxx IFRS 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx kompenzací [text xxxxx] |
Xxxxxxxxxx: XXXX 9 xxxx.&xxxx;7.2.34 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxx XXXX 9 x&xxxx;xxxxx xxxxxxxxxxx splácení s negativní xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx XXXX 9 u složek xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx jedné xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx finančních xxxxx xxxxxxxxx xxxxxxx XXXX 9 x&xxxx;xxxxxx předčasného xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX 9 xxxx.&xxxx;7.2.34 |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx x&xxxx;xxxxxxxx finančních xxxxx x&xxxx;xxxxxxxx xxxx XXXX 9 x&xxxx;xxxxxx xxxxxxxxxxx splácení x&xxxx;xxxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxxXxXXXX17Xxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx XXXX 9 pomocí xxxxxxxxx XXXX 17 [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxxXxXXXX17Xxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx aktiv xxxxxxxxx xxxxxxx XXXX 9 pomocí xxxxxxxxx XXXX 17 [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 9 xxxx.&xxxx;7.2.42 |
xxxxxxxxxxxxx |
Xxxxxxxxxx finančních xxxxx xxxxxxxxx xxxxxxx XXXX 9 pomocí xxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxxXxXXXX17XxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx aktiv xxxxxxxxx xxxxxxx IFRS 9 xxxxxx standardu XXXX 17 [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx do tabulky. Xxxx pojmy slouží x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxxXxXXXX17Xxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx finančních xxxxx xxxxxxxxx xxxxxxx IFRS 9 pomocí xxxxxxxxx XXXX 17 [xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 9 odst. 7.2.42 |
documentation |
Tabulka xxx xxxxxxxxxx informací xxxxxxxxxx xx xxxxxxxxxx xxxxx dotčených xxxxxxx XXXX 9 xxxxxx xxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX9Xxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx XXXX 9 [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX9Xxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx IFRS 9 [xxxx block] |
Zveřejnění: XXXX 7 xxxx.&xxxx;42X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx XXXX 9. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX9XxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx finančních xxxxx k datu xxxxxxxxx xxxxxxx XXXX 9 [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx tabulky. Tyto xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX9Xxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx XXXX 9 [xxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx o finančních xxxxxxxx x&xxxx;xxxx prvotního xxxxxxx XXXX 9. |
||||
ifrs-full |
DisclosureOfFinancialAssetsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx finančních xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx aktiv. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx xxxx určená x&xxxx;xxxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxxxxx xxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx pojmy xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx jedné xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx se finančních xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxXxxxxxXxxxXxxXxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx aktiv xx splatnosti nebo xxxxxxxxxxxxxx xxxxxxxxxx aktiv [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxXxxxxxXxxxXxxXxXxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxx xxxxx po xxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx aktiv xx splatnosti xxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxXxxxxxXxxxXxxXxXxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx xx xxxxxxxxxx xxxx xxxxxxxxxxxxxx finančních xxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx xxxxxxx. Tyto xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx jedné xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxXxxxxxXxxxXxxXxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx xx xxxxxxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxx aktiv [xxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxx xx xxxxxxxxxx nebo znehodnocených xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx, x&xxxx;xxxxx xx xxxxxxxxxx xxxxxxxxxx přístup [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxx xxxxx, x&xxxx;xxxxx xx xxxxxxxxxx překrývací xxxxxxx [xxxx block] |
Zveřejnění: xxxxxx xxx prvním xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 odst. 39L xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx, x&xxxx;xxxxx je uplatňován xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx, u nichž xx xxxxxxxxxx xxxxxxxxxx xxxxxxx xxx xxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxxXxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxx xxxxx, u nichž xx xxxxxxxxxx xxxxxxxxxx xxxxxxx xxx přidružené podniky [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx xxx prvním xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx, u nichž xx xxxxxxxxxx xxxxxxxxxx xxxxxxx xxx xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxxXxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx, x&xxxx;xxxxx xx xxxxxxxxxx překrývací xxxxxxx xxx xxxxxxxxxx xxxxxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx xxxxxxx. Tyto xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForAssociatesTable |
table |
label |
Zveřejnění xxxxxxxxxx aktiv, u nichž xx xxxxxxxxxx xxxxxxxxxx xxxxxxx xxx xxxxxxxxxx xxxxxxx [xxxxx] |
Xxxxxxxxxx: účinný xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 odst. 39M |
documentation |
Tabulka xxx xxxxxxxxxx informací xxxxxxxxxx xx finančních xxxxx, x&xxxx;xxxxx xx xxxxxxxxxx xxxxxxxxxx přístup xxx přidružené xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxxXxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx, x&xxxx;xxxxx xx xxxxxxxxxx překrývací xxxxxxx xxx xxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxx xxxxx, x&xxxx;xxxxx xx xxxxxxxxxx překrývací xxxxxxx pro společné xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx, x&xxxx;xxxxx xx uplatňován xxxxxxxxxx xxxxxxx xxx xxxxxxxx podniky. |
||||
ifrs-full |
DisclosureOfFinancialAssetsToWhichOverlayApproachIsAppliedForJointVenturesLineItems |
line items |
label |
Zveřejnění xxxxxxxxxx xxxxx, u nichž xx xxxxxxxxxx překrývací xxxxxxx xxx společné xxxxxxx [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx do xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx přidružených k členům xxxxxxxxxxx xx xxxxx xxxx xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxxXxxxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx, x&xxxx;xxxxx je uplatňován xxxxxxxxxx xxxxxxx xxx xxxxxxxx xxxxxxx [xxxxx] |
Xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx standardu XXXX 9, IFRS 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx se xxxxxxxxxx xxxxx, u nichž xx xxxxxxxxxx xxxxxxxxxx xxxxxxx xxx xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx, u nichž xx xxxxxxxxxx xxxxxxxxxx xxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx zařazené xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx jedné xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx aktiv, x&xxxx;xxxxx xx xxxxxxxxxx překrývací xxxxxxx [table] |
Zveřejnění: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx IFRS 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx pro zveřejnění xxxxxxxxx týkajících xx xxxxxxxxxx aktiv, x&xxxx;xxxxx xx xxxxxxxxxx xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxXxxxxxXxxxxXxXxxXxxxxxxXxxXxxxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxXxxxxxXxxxxXxXxxXxxxxxxXxxXxxxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxxxx odúčtována x&xxxx;xxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 odst. 42D |
documentation |
Zveřejnění xxxxxxxxxxx xxxxxxxxxx aktiv, xxxxx nejsou xxxxxxxxxx x&xxxx;xxxxx xxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxxx xxxxxx, xxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxx rozsahu [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxXxxxxxXxxxxXxXxxXxxxxxxXxxXxxxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx převedených xxxxxxxxxx xxxxx, xxxxx xxxxxx xxxxxxxxxx v celém xxxxxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx xxxxxxx. Tyto xxxxx slouží k zveřejňování xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx nebo xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxXxxxxxXxxxxXxXxxXxxxxxxXxxXxxxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxx rozsahu [table] |
Zveřejnění: XXXX 7 xxxx.&xxxx;42X |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx informací xxxxxxxxxx se xxxxxxxxxxx xxxxxxxxxx aktiv, xxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx nástrojích [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx nástrojů x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;10 xxxx. e) |
documentation |
Zveřejnění xxxxxxxxxx xxxxxxxx oceněných xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxXxXxxxxxxxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxx podle xxxx xxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxXxXxxxxxxxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx finančních xxxxxxxx xxxxx xxxx xxxxxxx sazby [text xxxxx] |
Xxxxxxx xxxxx: XXXX&xxxx;7 xxxx.&xxxx;39 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx nástrojů xxxxx typu úrokové xxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, třída [member]] |
||||
ifrs-full |
DisclosureOfFinancialInstrumentsByTypeOfInterestRateLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx nástrojů xxxxx xxxx xxxxxxx xxxxx [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx do xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx xxxx více osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxXxXxxxxxxxXxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx finančních xxxxxxxx xxxxx xxxx úrokové xxxxx [xxxxx] |
Xxxxxxx xxxxx: XXXX&xxxx;7 xxxx.&xxxx;39 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx finančních nástrojů xxxxx typu úrokové xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxx xxxxxxxx označených xx xxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxx xx nástroje x&xxxx;xxxxxx hodnotě vykázané xx xxxxx nebo xxxxxx. [Xxxxx: V reálné xxxxxxx [member]; Finanční xxxxxxxx, třída [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxx [xxxx block] |
Zveřejnění: XXXX 7 – Xxxxxx xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx zveřejnění xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxXxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. e) |
documentation |
Zveřejnění finančních xxxxxxxx xxxxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxxxxxx. [Xxxxx: Xxxxxxxx nástroje, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxxxxx xxxxxxxxx o finančních xxxxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy zařazené xx xxxxxxx. Xxxx xxxxx xxxxxx k zveřejňování xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx k členům definovaným xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx [xxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;31, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X, xxxxxxxxxx: IFRS 7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationAbstract |
label |
Zveřejnění xxxxxxxxxx xxxxxxx dotčených změnami XXXX 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx s negativní xxxxxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationExplanatory |
text block |
label |
Zveřejnění xxxxxxxxxx závazků xxxxxxxxx xxxxxxx IFRS 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 9 xxxx.&xxxx;7.2.34 |
xxxxxxxxxxxxx |
Xxxxxxxxxx označení xxxxxxxxxx xxxxxxx v důsledku xxxx XXXX 9 x&xxxx;xxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění finančních xxxxxxx xxxxxxxxx změnami XXXX 9 x&xxxx;xxxxxx xxxxxxxxxxx splacení s negativní xxxxxxxxxx [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx přidružených x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx více osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxx změnami XXXX 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx kompenzací [xxxxx] |
Xxxxxxxxxx: XXXX 9 xxxx.&xxxx;7.2.34 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxx XXXX 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxxXxXXXX17Xxxxxxxx |
xxxxx |
Xxxxxxxxxx finančních závazků xxxxxxxxx změnami XXXX 9 xxxxxx standardu XXXX 17 [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxxXxXXXX17Xxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx IFRS 9 xxxxxx xxxxxxxxx XXXX 17 [text xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 9 xxxx.&xxxx;7.2.42 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxx změnami XXXX 9 pomocí xxxxxxxxx XXXX 17. |
||||
ifrs-full |
DisclosureOfFinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17LineItems |
line items |
label |
Zveřejnění xxxxxxxxxx závazků dotčených xxxxxxx XXXX 9 xxxxxx xxxxxxxxx XXXX 17 [xxxx items] |
|
documentation |
Řádkové xxxxxxx představují xxxxx xxxxxxxx do xxxxxxx. Xxxx pojmy slouží x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx přidružených k členům xxxxxxxxxxx xx jedné xxxx xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxxXxXXXX17Xxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx závazků xxxxxxxxx změnami XXXX 9 xxxxxx xxxxxxxxx XXXX 17 [xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 9 odst. 7.2.42 |
documentation |
Tabulka xxx zveřejnění xxxxxxxxx xxxxxxxxxx se xxxxxxxxxx xxxxxxx dotčených xxxxxxx XXXX 9 xxxxxx xxxxxxxxx XXXX 17. |
||||
ifrs-full |
DisclosureOfFinancialLiabilitiesAtDateOfInitialApplicationOfIFRS9Abstract |
label |
Zveřejnění xxxxxxxxxx xxxxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx IFRS 9 [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX9Xxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx XXXX 9 [text xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx IFRS 9. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX9XxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx finančních xxxxxxx k datu prvotního xxxxxxx IFRS 9 [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx pojmy xxxxxxxx xx xxxxxxx. Tyto xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných informací xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX9Xxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxx xxxxxxxxx použití IFRS 9 [table] |
Zveřejnění: IFRS 7 odst. 42I |
documentation |
Tabulka pro xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx IFRS 9. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxXxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx finančních xxxxxxx xxxxxxxx k obchodování [xxxx xxxxx] |
Xxxxxxx praxe: IAS 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx finančních závazků xxxxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxxxxxx. [Xxxxx: Finanční xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx jedné xxxx více osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 7 |
documentation |
Tabulka xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxxx rizik [text xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx a pravidel xxxxxx xxxxxxxx xxx xxxxxx xxxxxxxxxx rizik. |
||||
ifrs-full |
DisclosureOfFirstTimeAdoptionExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;1 – Prezentace x&xxxx;xxxxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxx přijetí xxxxxxxxxxxxx standardů xxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxXxxxxxxxxxxxxxxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx forem xxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx xxxxxx xxxxxxxx životnosti [xxxx xxxxx] |
Xxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;X26 písm. g) |
documentation |
Zveřejnění xxxxx xxxxxxxxxxx (např. xxxxxxxx xxxxx xxxxxx nebo xxxxxxxxxxx xxxxxx) xxxxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx xxxxxx xxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 odst. 10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx účetnictví [xxxx block] |
Zveřejnění: XXXX&xxxx;7 – Zajišťovací účetnictví |
documentation |
Úplné xxxxxxxxxx obecného xxxxxxxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění obecných xxxxxxxxx o finanční xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;51 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx obecných xxxxxxxxx x&xxxx;xxxxxxxx závěrce. |
||||
ifrs-full |
DisclosureOfGeographicalAreasAbstract |
label |
Zveřejnění xxxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;33 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxx informací. |
||||
ifrs-full |
DisclosureOfGeographicalAreasLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx zeměpisných oblastí [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfGeographicalAreasTable |
table |
label |
Zveřejnění xxxxxxxxxxx xxxxxxx [table] |
Zveřejnění: XXXX&xxxx;8 odst. 33 |
documentation |
Tabulka pro xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx trvání xxxxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxx jednotky xxxxxxxxxx v trvání. |
||||
ifrs-full |
DisclosureOfGoodwillExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx. [Odkaz: Goodwill] |
||||
ifrs-full |
DisclosureOfGoodwillNotAllocatedToCashgeneratingUnitExplanatory |
text |
label |
Vysvětlení xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;36 odst. 133 |
documentation |
Vysvětlení xxxxxx, xxxx xxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx přiřazena xxxxxxxxxxxx jednotce (skupině xxxxxxxx). [Odkaz: Xxxxxxxx; Xxxxxxxxxxxx jednotky [xxxxxx]; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX 20 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxx dotací. |
||||
ifrs-full |
DisclosureOfHedgeAccountingAbstract |
label |
Zveřejnění xxxxxxxxxx informací o zajištěních [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx [text xxxxx] |
Xxxxxxxxxx: Xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;22 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx podrobných informací x&xxxx;xxxxxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx xx tabulky. Xxxx pojmy xxxxxx x&xxxx;xxxxxxxxxxxx povinně vykazovaných xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx na xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx informací x&xxxx;xxxxxxxxxxx [table] |
Zveřejnění: Xxxxx xxxxx platnosti 1. 1. 2023, XXXX 7 xxxx.&xxxx;22 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx informací xxxxxxxxxx xx podrobností x&xxxx;xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxXxxxxxXxxxxxxxxxXxxxxxxxxXxXxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxx, xxxxx xxxxxx jednotka xxxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx jednotkách [text xxxxx] |
Xxxxxxxxxx: XXXX 12 xxxx. X3 |
xxxxxxxxxxxxx |
Xxxxxxxxxx způsobu, xxxxx účetní jednotka xxxxxxxxx xxx xxxxxx x&xxxx;xxxxxxxxx účetních xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxXxxxxxXxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxxXxxXxxxxxxxXxXxxxxxxxxXxxxXxxXxxxxXxXxxxxXxXxXxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxx, xxx xxxx xxxxxxxx xxxxxxx na xxxxxxxxxxxx xxxxxxxxxx xxxxx, x&xxxx;xxxxx xxxxxxx x&xxxx;xxxx xxxxxxxx x&xxxx;x&xxxx;xxxxxxxx vyplývajících x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxxxxxx, xxxx je xxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;24X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxx, jak xxxxxxxx xxxx přechod xx xxxxxxxxxxxx xxxxxxxxxx xxxxx, x&xxxx;xxxxx xxxxxxx x&xxxx;xxxx xxxxxxxx x&xxxx;x&xxxx;xxxxxxxx vyplývajících x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxxxxxx, jimž xx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx v hyperinflačních xxxxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX 29 –, xxxxxxxxxx: |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxXxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xx xxxxxxxxxxxx x&xxxx;xxxxxxx xxxxxx xx znehodnocení [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxXxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx ztráty xx xxxxxxxxxxxx x&xxxx;xxxxxxx xxxxxx xx xxxxxxxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXX&xxxx;36 odst. 126 |
documentation |
Zveřejnění xxxxxx xx znehodnocení x&xxxx;xxxxxxx xxxxxx xx xxxxxxxxxxxx. [Odkaz: Xxxxxx xx xxxxxxxxxxxx; Zrušení xxxxxx xx znehodnocení] |
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ifrs-full |
DisclosureOfImpairmentLossAndReversalOfImpairmentLossLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx ze xxxxxxxxxxxx x&xxxx;xxxxxxx ztráty xx xxxxxxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx zařazené do xxxxxxx. Tyto xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx nebo xxxx xxxxx xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxXxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx ztráty xx znehodnocení x&xxxx;xxxxxxx xxxxxx ze xxxxxxxxxxxx [xxxxx] |
Xxxxxxxxxx: IAS 36 xxxx.&xxxx;126 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx ztráty xx xxxxxxxxxxxx x&xxxx;xxxxxxx xxxxxx ze xxxxxxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx nebo xxxxxxx xxxxxx xx xxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx [xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx&xxxx;xxxxxxxx nebo xxxxxxx ztráty ze xxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx [line xxxxx] |
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xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx do xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx přidružených k členům xxxxxxxxxxx xx jedné xxxx xxxx xxxxx xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx&xxxx;xxxxxxxx xxxx xxxxxxx xxxxxx xx xxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx [xxxxx] |
Xxxxxxxxxx: IAS 36 xxxx.&xxxx;130 xxxx. x) xxx ii) |
documentation |
Tabulka xxx zveřejnění xxxxxxxxx xxxxxxxxxx se xxxxxx xx xxxxxxxxxxxx vykázané xxxx zrušené za xxxxxxxxxxxxx xxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx aktiv [text xxxxx] |
Xxxxxxxxxx: XXX 36 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxx xx xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX 12 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxx xx xxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxxXxXxxxxxxxXxxxxxxxXxxxxXxxxxxXxxxxxxxxxxXxxxxxxXxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxxxx zboží xxxx xxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxx xxxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;47 xxxx. x) |
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Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxx xxxx xxxxxx přijatých xxxx xxxxxxxxxxxx xx xxxxxxx xxxxxxxxxx nástroje xxxxxx xxxxxxxx (xx. xxxx xxx xxxxxxx opce) xxxxxxx xx xxxxxxx xxxxxxx xxxxxxxxxxxx kapitálových xxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxxXxXxxxxxxxXxxxxxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxxxxxxxXxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxx reálné xxxxxxx xxxxxxxxx zboží nebo xxxxxx, xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx na xxxxx, xxxxxxx smluvní xxxxxxxx xxxx během xxxxxx xxxxxxxxxxxx [xxxx block] |
Zveřejnění: XXXX&xxxx;2 odst. 47 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxx xxxxxxx zboží xxxx služeb přijatých xxxx xxxxxxxxxxxx xx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxxxx xx akcie, xxxxxxx xxxxxxx podmínky xxxx modifikovány, xxxxxxx xx xxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxxXxXxxxxxxxXxxxxxxxXxxxxXxxxxxxXxxxxxxXxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx stanovení xxxxxx xxxxxxx xxxxxxxxx xxxxx xxxx služeb, xxxxxxx xxxx poskytnuté xxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 2 xxxx.&xxxx;47 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxx xxxx xxxxxx přijatých jako xxxxxxxxxxxx xx xxxxxxx xxxx xxxxxx xxxxxxxx xxxxxxx xx reálnou xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxxXxXxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o činnostech, xx něž se xxxxxxxx xxxxxxxx xxxxx [xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxxXxXxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxxxx, na něž xx xxxxxxxx regulace xxxxx [xxxx block] |
Zveřejnění: XXXX&xxxx;14 – Xxxxxxxxxx xxxxxxxx, xx xxx xx vztahuje xxxxxxxx xxxxx |
xxxxxxxxxxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxxxx, xx něž xx xxxxxxxx xxxxxxxx xxxxx. Xxxxxxxx xxxxx xx xxxxx pro stanovení xxx, xxxxx xxx xxxxxxx xxxxxxxxxx xx xxxxx nebo služby, x&xxxx;xxxxx xxxxx xxxxxxx xxxxxxx nebo schválení xx xxxxxx regulátora xxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxxXxXxxxXxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx, xx něž xx xxxxxxxx regulace xxxxx [xxxx items] |
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documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx tabulky. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx přidružených x&xxxx;xxxxxx xxxxxxxxxxx xx jedné xxxx xxxx osách xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxxXxXxxxXxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx, xx xxx xx xxxxxxxx regulace sazeb [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;14 – Xxxxxxxxxx xxxxxxxx, na xxx xx vztahuje xxxxxxxx sazeb |
documentation |
Tabulka xxx xxxxxxxxxx informací xxxxxxxxxx xx činností, xx xxx xx xxxxxxxx xxxxxxxx sazeb. |
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ifrs-full |
DisclosureOfInformationAboutAgriculturalProduceAbstract |
label |
Zveřejnění informací x&xxxx;xxxxxxxxxxx xxxxxxxx [abstract] |
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ifrs-full |
DisclosureOfInformationAboutAgriculturalProduceExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o zemědělském xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;41 xxxx.&xxxx;46 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx. Xxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxxxXxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx [xxxx items] |
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documentation |
Řádkové položky xxxxxxxxxxx xxxxx zařazené xx tabulky. Xxxx xxxxx xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx jedné xxxx xxxx xxxxx xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxxxXxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx produktu [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;41 xxxx.&xxxx;46 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx [xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx se xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx regulaci [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 14 – Xxxxxxxxxx xxxxxxxxxx xxxxxx |
xxxxxxxxxxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxx xxxxxxxxxx v souvislosti xx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx v souvislosti xx xxxxxxxx účtů xxxxxxxx xxxxxxxxx při xxxxxx regulaci [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky představují xxxxx xxxxxxxx do xxxxxxx. Xxxx xxxxx xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx xxxx více xxxxx xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci [table] |
Zveřejnění: XXXX&xxxx;14 – Vysvětlení xxxxxxxxxx xxxxxx |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx se xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxXxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxXxxxxxXxXxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx, které x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx o úplném xxxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingExplanatory |
text block |
label |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx výkaz o úplném xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx, které x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx výkaz x&xxxx;xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxXxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxXxxxxxXxXxxxxXxxxxxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx o úplném xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx tabulky. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx nebo xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxXxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxXxxxxxXxXxxxxXxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o částkách, které x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx výkaz o úplném xxxxxxxx [xxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx týkajících xx částek, které x&xxxx;xxxxxxxx zajišťovacího xxxxxxxxxx xxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfInformationAboutConsolidatedStructuredEntitiesExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx informací o konsolidovaných xxxxxxxxxxxxxxx jednotkách [text xxxxx] |
Xxxxxxxxxx: IFRS 12 – Xxxxxx rizik xxxxxxxxxxxxx x&xxxx;xxxxxxx účetní xxxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxxxx strukturovaných xxxxxxxxxx. [Odkaz: Xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx jednotkách [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx do xxxxxxx. Xxxx pojmy xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx přidružených x&xxxx;xxxxxx definovaným xx xxxxx xxxx více xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfInformationAboutConsolidatedStructuredEntitiesTable |
table |
label |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx [xxxxx] |
Xxxxxxxxxx: IFRS 12 – Xxxxxx xxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx jednotkách |
documentation |
Tabulka xxx zveřejnění xxxxxxxxx xxxxxxxxxx se xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx vykázanou do xxxxx nebo ztráty [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění informací x&xxxx;xxxxxxxxx expozicích označených xx xxxxxxxxx reálnou xxxxxxxx vykázanou do xxxxx xxxx xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 odst. 24G |
documentation |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx informací o úvěrových xxxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx zisku xxxx xxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx zařazené xx xxxxxxx. Tyto xxxxx xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx do xxxxx nebo xxxxxx [xxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxx expozic xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx do xxxxx nebo ztráty. |
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ifrs-full |
DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17Abstract |
label |
Zveřejnění xxxxxxxxx o úvěrovém xxxxxx, xxxxx vyplývá xx xxxxx spadajících xx&xxxx;xxxxxxx xxxxxxxxxx standardu XXXX 17 [abstract] |
||
ifrs-full |
DisclosureOfInformationAboutCreditRiskThatArisesFromContractsWithinScopeOfIFRS17Explanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o úvěrovém xxxxxx, xxxxx vyplývá xx xxxxx xxxxxxxxxxx do rozsahu xxxxxxxxxx xxxxxxxxx XXXX 17 [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;131 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx, xxxxx xxxxxxx xx xxxxx spadajících xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx IFRS 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxXxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxxXxxxx |
xxxx items |
label |
Zveřejnění informací x&xxxx;xxxxxxxx xxxxxx, které xxxxxxx xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx působnosti xxxxxxxxx XXXX 17 [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Tyto xxxxx slouží k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx nebo xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxXxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o úvěrovém riziku, xxxxx xxxxxxx xx xxxxx spadajících xx&xxxx;xxxxxxx xxxxxxxxxx standardu IFRS 17 [xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;131 |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxxx informací x&xxxx;xxxxxxxx xxxxxx, xxxxx xxxxxxx xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx IFRS 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfInformationAboutEffectOfInterestRateBenchmarkReformOnEntitysFinancialInstrumentsAndRiskManagementStrategyExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o dopadu reformy xxxxxxxxxx úrovně úrokových xxxxx xx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxx xxxxxx jednotky [xxxx block] |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;24X, xxxxxxxxxx: XXXX 7 odst. 24J |
documentation |
Zveřejnění informací x&xxxx;xxxxxx reformy xxxxxxxxxx xxxxxx xxxxxxxxx xxxxx xx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxx rizik xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxxxxxxxx [text xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx o zaměstnancích. |
||||
ifrs-full |
DisclosureOfInformationAboutEntitysHedgingRelationshipsDirectlyAffectedByUncertaintyArisingFromInterestRateBenchmarkReformExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o zajišťovacích xxxxxxxx xxxxxx jednotky, xxxxx jsou xxxxx xxxxxxx nejistotou vzniklou x&xxxx;xxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxx sazeb [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxxxxxxx xxxxxxxx účetní xxxxxxxx, xxxxx xxxx přímo xxxxxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx referenční úrovně xxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxXxxxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx odúčtování xxxxx x&xxxx;xxxxxxxxx toků x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxXxxxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx aktiv x&xxxx;xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;109X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx smlouvy [xxxxxx]; Aktiva z peněžních xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx; Závazek (aktivum) x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxXxxxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx xxxxx z peněžních xxxx x&xxxx;xxxxxxxx xxxxxxxx smlouvy [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxXxxxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx toků x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx [xxxxx] |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;109X |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxx xxxxxxxxxx aktiv x&xxxx;xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxxxxxXxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx xx xxxxxxxxxxxxx výsledku [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxxxxxXxXxxxxxXxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx marže z pojistné xxxxxxx xx hospodářského xxxxxxxx [text xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;109 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxx smlouvy xx xxxxxxxxxxxxx výsledku. [Xxxxx: Xxxxx z pojistné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxxxxxXxXxxxxxXxXxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx vykázání xxxxx x&xxxx;xxxxxxxx xxxxxxx xx xxxxxxxxxxxxx výsledku [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx zařazené xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných informací xxxxxxxxxxxx k členům xxxxxxxxxxx xx jedné nebo xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxxxxxXxXxxxxxXxXxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o očekávaném xxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx xx hospodářského xxxxxxxx [xxxxx] |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;109 |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx xx xxxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxxxx jednotce [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;26 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxxxx a kvantitativních xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxx, zejména xxxxxx xxxxxx, účelu, xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxxx a způsobu xxxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx [text xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx. [Odkaz: Xxxxxxx xxxxxxx xxxxxx účetní xxxxxxxx xxxx xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxXxxxXxxXxxxxxXxxxXxxxxXxXxxxXxXxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxx o ujednáních x&xxxx;xxxxxxxxx, xxxxxxxx xxxx xxxxxxx xxxxxxxxx xxxx xxxxxx xxxxxxx, xxxxx xxxxx xxxxxxxx xxxxxxx xxxxxxx xxxx riziko xxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxx [xxxx xxxxx] |
Xxxxxxx: IFRS 12 xxxx. X26 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx o ujednáních x&xxxx;xxxxxxxxx, zárukách xxxx xxxxxxx závazcích vůči xxxxxx xxxxxxx, xxxxx xxxxx ovlivnit xxxxxxx xxxxxxx nebo xxxxxx xxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxx [member]] |
||||
ifrs-full |
DisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx požitků [xxxx xxxxx] |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;147 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx o splatnosti xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx. Xxxx xxxxxxxxx xxxxx xxxxxxxxx xxxxxx xxxxxx xxxx xxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxxxxx x&xxxx;xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx požitků, xxxx xx xxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxxxxxx. [Xxxxx: Závazný xxxxxxx z definovaných xxxxxxx, x&xxxx;xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxXxxXxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxxx, xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxxxxx xxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 15 xxxx.&xxxx;126 písm. c) |
documentation |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxxx, xxxxxxxx a předpokladech xxxxxxxxx xxx xxxxxxx xxxxxxxxxx ceny xx xxxxxxxxx se xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxXxxXxxxxxxxxXxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx, xxxxxxxx x&xxxx;xxxxxxxxxxxxx použitých xxx xxxxxxxxx xxxx, xxx xx xxxxx xxxxxxxxxx xxxxxxxxxxxx omezen [xxxx block] |
Zveřejnění: IFRS 15 odst. 126 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx, xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxx xxx posouzení xxxx, xxx xx odhad xxxxxxxxxx xxxxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxXxxXxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o metodách, xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxx transakční xxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 15 xxxx.&xxxx;126 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx informací o metodách, xxxxxxxx x&xxxx;xxxxxxxxxxxxx použitých xxx určení xxxxxxxxxx xxxx ve xxxxxxxxx xx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxXxxXxxxxxxxxXxxxxxxxxxxXxxXxxxxxxXxxxxxxXxxXxxxxXxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o metodách, xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxxxxx xxxxxxxxxx xx xxxxxx, refundací x&xxxx;xxxxxx podobných xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 15 odst. 126 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx, xxxxxxxx a předpokladech xxxxxxxxx xxx oceňování závazků xxxxxxxxxx se vratek, xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxxxx xx xxxxxxxxx xx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxXxXxxxxxxxxXxXxxxxXxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxXxXxxxxxxxx46XXxXXXX16XxXxXxXxxXxxxxxxXxXxxXxxxXxxxxxxxxxxXxxxxxxxxXxXxxxxxXxxxxxxxxxxXxXxxxx19XxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxx, xx které xxxxxxx xxxxxxxx xxxxxxxxx zjednodušení xxxxx xxxxxxxx&xxxx;46X standardu XXXX 16, pokud xx xxxxxxxxxxx na xxxxxxx xxxxx na xxxxxxxx, xxxxx jsou xxxxxx důsledkem xxxxxxxx XXXXX-19 [text xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;60X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx o povaze xxxxx, xx xxxxx xxxxxxx xxxxxxxx praktické xxxxxxxxxxxx xxxxx xxxxxxxx&xxxx;46X xxxxxxxxx XXXX 16, xxxxx xxxxxxxxxx praktické zjednodušení xx xxxxxxx xxxxx xx xxxxxxxx, xxxxx xxxx přímým xxxxxxxxx xxxxxxxx XXXXX-19 x&xxxx;xxxxxxx xxxxxxxx odst. 46B xxxxxxxxx XXXX 16. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx přístupu pro xxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx xxx přidružené xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx xxx prvním xxxxxxx xxxxxxxxx XXXX 9, IFRS 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxxxxx informací o překrývacím xxxxxxxx xxx xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxxxxx xxxxxxxx pro xxxxxxxxxx xxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx zařazené xx xxxxxxx. Xxxx pojmy xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx nebo xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfInformationAboutOverlayApproachForAssociatesTable |
table |
label |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxxxxxx přístupu pro xxxxxxxxxx xxxxxxx [xxxxx] |
Xxxxxxxxxx: xxxxxx při xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx týkajících se xxxxxxxxxxxx xxxxxxxx pro xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxxxxx přístupu xxx xxxxxxxx podniky [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o překrývacím xxxxxxxx xxx xxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx při xxxxxx xxxxxxx standardu IFRS 9, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxXxxXxxxxXxxxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx pro xxxxxxxx podniky [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx zařazené xx xxxxxxx. Tyto xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxXxxXxxxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx xxx xxxxxxxx podniky [xxxxx] |
Xxxxxxxxxx: xxxxxx při xxxxxx xxxxxxx xxxxxxxxx XXXX 9, IFRS 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx se xxxxxxxxxxxx přístupu pro xxxxxxxx podniky. |
||||
ifrs-full |
DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesAbstract |
label |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxx výjimce z IFRS 9 pro xxxxxxxxxx xxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx výjimce x&xxxx;XXXX 9 xxx xxxxxxxxxx podniky [text xxxxx] |
Xxxxxxxxxx: datum konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 odst. 39J |
documentation |
Informace o poskytnutí xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx x&xxxx;XXXX 9 xxx xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxxXXXX9XxxXxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx výjimce x&xxxx;XXXX 9 pro xxxxxxxxxx xxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx přidružených x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx nebo xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfInformationAboutTemporaryExemptionFromIFRS9ForAssociatesTable |
table |
label |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx x&xxxx;XXXX 9 xxx xxxxxxxxxx xxxxxxx [xxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx Xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx x&xxxx;XXXX 9 xxx přidružené xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxxXXXX9XxxXxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx x&xxxx;XXXX 9 xxx xxxxxxxx podniky [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxxXXXX9XxxXxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxx xxxxxxx x&xxxx;XXXX 9 xxx společné xxxxxxx [text block] |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxxx informací x&xxxx;xxxxxxx xxxxxxx x&xxxx;XXXX 9 xxx xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxxXXXX9XxxXxxxxXxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxx xxxxxxx z IFRS 9 pro xxxxxxxx xxxxxxx [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx do xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx přidružených x&xxxx;xxxxxx xxxxxxxxxxx xx jedné xxxx xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxxXXXX9XxxXxxxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxx xxxxxxx x&xxxx;XXXX 9 xxx xxxxxxxx xxxxxxx [xxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, IFRS 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx Informací x&xxxx;xxxxxxx xxxxxxx x&xxxx;XXXX 9 xxx společné xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxXxxXxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxxXxxXxxxXxxxxxXxxxxxXxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o podmínkách zajišťovacích xxxxxxxx a způsobu, xxxxx xxxxxxx xxxxxxx xxxxxxx xxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxXxxXxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxxXxxXxxxXxxxxxXxxxxxXxxxXxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxx o podmínkách zajišťovacích xxxxxxxx x&xxxx;xxxxxxx, jakým xxxxxxx xxxxxxx xxxxxxx xxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;23X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx o podmínkách xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx, xxxxx xxxxxxx xxxxxxx peněžní xxxx. [Xxxxx: Xxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxXxxXxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxxXxxXxxxXxxxxxXxxxxxXxxxXxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx o podmínkách xxxxxxxxxxxxx xxxxxxxx a způsobu, xxxxx xxxxxxx budoucí peněžní xxxx [line items] |
|
documentation |
Řádkové xxxxxxx představují xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxXxxXxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxxXxxXxxxXxxxxxXxxxxxXxxxXxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx informací o podmínkách xxxxxxxxxxxxx nástrojů a způsobu, xxxxx xxxxxxx xxxxxxx xxxxxxx toky [xxxxx] |
Xxxxxxxxxx: XXXX 7 odst. 23A |
documentation |
Tabulka xxx xxxxxxxxxx informací xxxxxxxxxx xx podmínek xxxxxxxxxxxxx xxxxxxxx a způsobu, xxxxx ovlivní xxxxxxx xxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxx strukturovaných xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx jednotkou [xxxx block] |
Zveřejnění: XXXX 12 xxxx.&xxxx;19X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx jednotkách xxxxxxxxxx investiční xxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx [text xxxxx]; Xxxxxxxxxxxxxxx xxxxxxxxxxxxx jednotky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxxxxxxxxxxx strukturovaných xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Tyto xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx k členům definovaným xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx ovládaných xxxxxxxxxx xxxxxxxxx [xxxxx] |
Xxxxxxxxxx: IFRS 12 odst. 19F |
documentation |
Tabulka xxx xxxxxxxxxx informací xxxxxxxxxx xx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxxxxxXxxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfInformationAboutUnconsolidatedSubsidiariesExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxxxxxxxxxxxx xxxxxxxxx podnicích [text xxxxx] |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;19X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxxxxxxXxxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx xx xxxxxxx. Tyto xxxxx xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfInformationAboutUnconsolidatedSubsidiariesTable |
table |
label |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxx dceřiných xxxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;19X |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx se xxxxxxxxxxxxxxxxx dceřiných podniků. |
||||
ifrs-full |
DisclosureOfInformationForEachMaterialImpairmentLossRecognisedOrReversedForIndividualAssetOrCashgeneratingUnitAbstract |
label |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxx xxxxxx xx xxxxxxxxxxxx xx jednotlivá xxxxxx nebo xx xxxxxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxXxxxXxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxxxXxxXxxxxxxxxxXxxxxXxXxxxxxxxxxxxxxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxx zrušené xxxxxx xx xxxxxxxxxxxx xx xxxxxxxxxx aktiva xxxx xx xxxxxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IAS 36 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx o vykázané xxxx xxxxxxx xxxxxx xx xxxxxxxxxxxx xx xxxxxxxxxx aktiva, xxxxxx xxxxxxxxx, xxxx za xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx; Xxxxxx ze xxxxxxxxxxxx; Zrušení xxxxxx xx xxxxxxxxxxxx; Xxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxXxxxXxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxxxXxxXxxxxxxxxxXxxxxXxXxxxxxxxxxxxxxXxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxx xxxxxx xx xxxxxxxxxxxx xx xxxxxxxxxx xxxxxx xxxx xx xxxxxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx zařazené xx xxxxxxx. Tyto xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx informací přidružených x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx nebo xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxXxxxXxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxxxXxxXxxxxxxxxxXxxxxXxXxxxxxxxxxxxxxXxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx nebo xxxxxxx xxxxxx xx znehodnocení xx xxxxxxxxxx xxxxxx xxxx xx penězotvornou xxxxxxxx [table] |
Zveřejnění: XXX&xxxx;36 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxxxxxx pro zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx aktiva xxxx xxxxxxxxxxxx xxxxxxxx, za xxxxx xxxx uznána xxxx xxxxxxx ztráta xx znehodnocení. |
||||
ifrs-full |
DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAbstract |
label |
Zveřejnění informací xx xxxxxxxxxxxx jednotky [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxXxXxxxxxxxxxxxxxXxxxXxxxXxxxxxxxxxxXxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;134 |
xxxxxxxxxxxxx |
Xxxxxxxxxx informací za xxxxxxxxxxxx jednotky. [Xxxxx: Xxxxxxxxxxxx jednotky [member]] |
||||
ifrs-full |
DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx informací za xxxxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx zařazené xx xxxxxxx. Xxxx pojmy xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx nebo xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxXxXxxxxxxxxxxxxxXxxxXxxxXxxxxxxxxxxXxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxXxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;134 |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění informací xxxxxxxxxx xx xxxxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxXxxxxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxXxxxXxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx tříd xxxxxxxx xxx ocenění xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx, xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;94 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxx xxxxxxxx xxx ocenění xxxxxxx xxxxxxxx s řádkovými xxxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxXxxxxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxXxxxXxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxx xxx xxxxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxxx položkami xx xxxxxx x&xxxx;xxxxxxxx xxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 13 odst. 94 |
documentation |
Zveřejnění xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx vlastních xxxxxxxxxxxx xxxxxxxx účetní jednotky xxxxxxxx xxx xxxxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxxx xxxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxXxxxxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxXxxxXxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxx xxx xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx, xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;94 |
xxxxxxxxxxxxx |
Xxxxxxxxxx informací xxxxxxxxxxxx sesouhlasení xxxx xxxxxxx určených pro xxxxxxx reálnou xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx ve xxxxxx o finanční xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxXxxxxxxXxxxxXxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxxxXxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx informací, xxxxx xxxxxxxxxx xxxxxx xxxxxxx xxxxxx vyhodnotit změny xxxxxxx z financování [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;7 xxxx.&xxxx;44X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx, xxxxx xxxxxxxxxx xxxxxx xxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxxxxx, x&xxxx;xx jak xxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxx, xxx xxxxx xxxxxxxxx. [Odkaz: Závazky x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx prvního přijetí xxxxxxxxx xxxx xxxxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx prvního xxxxxxx standardů xxxx xxxxxxxxxxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx pojmy slouží x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx na jedné xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;28 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx se xxxxxxx xxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxXxXxxxxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxxxxx |
xxxxx |
Xxxxxxxxxx vstupních xxxxxxx x&xxxx;xxxxxxx použitým x&xxxx;xxxxxxx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxXxXxxxxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxx xxxxxxx k metodám xxxxxxxx x&xxxx;xxxxxxx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 117 písm. a) |
documentation |
Zveřejnění xxxxxxxxx veličin x&xxxx;xxxxxxx xxxxxxxx k ocenění xxxxx xxxxxxxxxxx do xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxXxXxxxxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx vstupních xxxxxxx k metodám použitým x&xxxx;xxxxxxx smluv xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxXxxxXxXxxxxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxx k metodám xxxxxxxx x&xxxx;xxxxxxx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 [xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;117 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx použitým x&xxxx;xxxxxxx xxxxx xxxxxxxxxxx do xxxxxxx působnosti xxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxXxxxxxxxxXxxxxxXxxxxxxxXxxxxxXxxXxxxxxxxXxXxxxxxxxxxxXxXxxxxxxXxxxxxxxXxxXxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx, které nebyly xxxxxxxx do xxxxxxx xxxxxxxxx xxxxxxxxx xxxxx xx xxxxx |
Xxxxxxxxxx: XXX 33 xxxx.&xxxx;70 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx (včetně xxxxxxxxx xxxxxxxxxxxxxx akcií), xxxxx xx mohly x&xxxx;xxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxxx ukazatel xxxxx xx akcii, xxx xxxxxx xxxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxx xxxxx xx xxxxx, xxxxxxx xxxx xx xxxxxxxxxxx období antiředící. |
||||
ifrs-full |
DisclosureOfInsuranceContractsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 – Xxxxxxxxxx, xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;4 – xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx pojistných smluv. |
||||
ifrs-full |
DisclosureOfInsurancePremiumRevenueExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx výnosů z pojistného [xxxx block] |
Obvyklá praxe: XXX 1 odst. 10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx výnosů x&xxxx;xxxxxxxxxx. [Odkaz: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx rizika [xxxx block] |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxxx xxx finanční xxxxxx xxxxxxxxxxx xx xxxxxxxx xxxxxxxx xx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 10 xxxx. e) |
documentation |
Zveřejnění xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx nehmotných xxxxx [xxxx block] |
Zveřejnění: IAS 38 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx nehmotných xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx pojmy xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx přidružených x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx xxxx více xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfIntangibleAssetsMaterialToEntityAbstract |
label |
Zveřejnění xxxxxxxxxx xxxxx xxxxxxxxxx pro xxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx nehmotných xxxxx xxxxxxxxxx xxx xxxxxx xxxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;122 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx, která jsou xxx účetní xxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx významná xxx xxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxxxxx xxxxx významných xxx účetní xxxxxxxx [xxxx items] |
|
documentation |
Řádkové položky xxxxxxxxxxx xxxxx zařazené xx tabulky. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx nebo xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxx xxx účetní xxxxxxxx [xxxxx] |
Xxxxxxxxxx: IAS 38 xxxx.&xxxx;122 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxx, xxxxx jsou xxx xxxxxx jednotku xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx podrobných xxxxxxxxx x&xxxx;xxxxxxxxxx aktivech [table] |
Zveřejnění: XXX&xxxx;38 xxxx.&xxxx;118 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx podrobností o nehmotných xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxx použitelnosti [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;122 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx nehmotných xxxxx x&xxxx;xxxxxxxxx dobou použitelnosti. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxxxxx xxxxx použitelnosti] |
||||
ifrs-full |
DisclosureOfIntangibleAssetsWithIndefiniteUsefulLifeLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx nehmotných xxxxx x&xxxx;xxxxxxxxx xxxxx použitelnosti [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx pojmy xxxxxxxx xx tabulky. Xxxx xxxxx xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx jedné xxxx xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxXxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx s neurčitou xxxxx xxxxxxxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXX 38 odst. 122 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx týkajících xx xxxxxxxxxx aktiv s neurčitou xxxxx xxxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx úrokových xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx úrokových xxxxxx (xxxxxxx) [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxx a nákladů. [Xxxxx: Xxxxxxx xxxxxx (xxxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxx xxxxxx [text block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xx fondech [xxxx xxxxx] |
Xxxxxxxxxx: IFRIC 5 – Xxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx podílu účetní xxxxxxxx na xxxxxxx xxxxxxxxxxx xx xxxxxxxx, xxxxxxxx provozu, uvedení xx původního stavu x&xxxx;xxxxxxxxxxx likvidaci. |
||||
ifrs-full |
DisclosureOfInterestsInAssociatesExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx podnicích [xxxx block] |
Zveřejnění: XXXX&xxxx;12 xxxx.&xxxx;2 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx podílů v přidružených xxxxxxxxx. [Xxxxx: Přidružené xxxxxxx [member]] |
||||
ifrs-full |
DisclosureOfInterestsInJointArrangementsExplanatory |
text block |
label |
Zveřejnění xxxxxx xx xxxxxxxxxx xxxxxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;2 písm. b) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx podílů xx xxxxxxxxxx xxxxxxxxxx. Xxxxxxxx xxxxxxxx xx xxxxxxxx, xxxxx xxxxxxxxxxxxx xxx nebo xxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxXxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;1 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxx jednotkách. |
||||
ifrs-full |
DisclosureOfInterestsInSubsidiariesExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx podílů x&xxxx;xxxxxxxxx xxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;2 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx podílů x&xxxx;xxxxxxxxx podnicích. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx podílů x&xxxx;xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx jednotkách [text xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;12 odst. 2 xxxx.&xxxx;x) bod xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxx, xxxxx účetní xxxxxxxx xxxxxxxx (xxxxxxxxxxxxxxx strukturované xxxxxxxx). [Xxxxx: Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX 34 – Xxxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxx výkaznictví. |
||||
ifrs-full |
DisclosureOfInternalCreditExposuresAbstract |
label |
Zveřejnění interních xxxxxxxxx stupňů [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx [text xxxxx] |
Xxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;36 písm. c), xxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;XX25 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx. [Xxxxx: Interní xxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují pojmy xxxxxxxx xx tabulky. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx více osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx interních xxxxxxxxx xxxxxx [xxxxx] |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;36 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. IG25 |
documentation |
Tabulka xxx xxxxxxxxxx informací xxxxxxxxxx xx interních xxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxx [text xxxxx] |
Xxxxxxxxxx: XXX 2 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx zveřejnění xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxx [text xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx z investičních xxxxx. [Xxxxx: Xxxxxxx z investičních xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx [xxxx block] |
Zveřejnění: XXXX&xxxx;12 – Xxxxxx xxxxxxxxxx jednotky |
documentation |
Zveřejnění investičních xxxxxxxx. Xxxxxxxxxx xxxxxxxx xx účetní jednotka, xxxxx: x)&xxxx;xxxxx finanční xxxxxxxxxx od xxxxxxx xxxx více xxxxxxxxx xx xxxxxx xxxxxxxxxxx xxxxxx xxxxxx xxxxxxxx xxxxxx investorovi (investorům); x)&xxxx;xx xxxxx xxxxxxxxxxx (xxxxxxxxxx) xxxxxx, xx xxxxx xxxxxxxxx xxxxx xx xxxxxxxxxx xxxxxxxxxx xxxxxxxx xx účelem xxxxxxxxx xxxxxx z kapitálového xxxxxxxxxx, xxxxxx z investic xxxx xxxxxxx; x&xxxx;x)&xxxx;xxxxxxx x&xxxx;xxxxxxxxxxx výkonnost v podstatě xxxxx xxxxx xxxxxxxx xx xxxxxxx xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx podrobných xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx majetku [text xxxxx] |
Xxxxxxxxxx: XXX 40 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxxxx nemovitého xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx majetku [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx zařazené xx xxxxxxx. Tyto xxxxx xxxxxx k zveřejňování xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx k členům definovaným xx jedné nebo xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfInvestmentPropertyTable |
table |
label |
Zveřejnění xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx xxxxxxx [table] |
Zveřejnění: XXX&xxxx;40 odst. 32A |
documentation |
Tabulka pro xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxx o investičním xxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx [text xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Odkaz: Investice xxxxxxxxxx ekvivalenční metodou] |
||||
ifrs-full |
DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx vykazovaných ekvivalenční xxxxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. e) |
documentation |
Zveřejnění xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx s výjimkou xxxxxxxx vykazovaných ekvivalenční xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx vydaného xxxxxxxx [xxxx block] |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx kapitálu. [Xxxxx: Xxxxxx kapitál] |
||||
ifrs-full |
DisclosureOfJointOperationsAbstract |
label |
Zveřejnění společných xxxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfJointOperationsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx činností [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 12 xxxx. B4 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx činností. [Xxxxx: Xxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx přidružených k členům xxxxxxxxxxx xx xxxxx xxxx více osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx společných činností [xxxxx] |
Xxxxxxxxxx: IFRS 12 xxxx. B4 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx činností. |
||||
ifrs-full |
DisclosureOfJointVenturesAbstract |
label |
Zveřejnění xxxxxxxxxx xxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfJointVenturesExplanatory |
text block |
label |
Zveřejnění xxxxxxxxxx xxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 xxxx. b), xxxxxxxxxx: XXX 27 xxxx.&xxxx;17 xxxx. b), xxxxxxxxxx: XXXX 12 xxxx. B4 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx společných podniků. [Xxxxx: Společné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx podniků [xxxxx] |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 písm. x), xxxxxxxxxx: IAS 27 xxxx.&xxxx;17 xxxx. x), xxxxxxxxxx: XXXX 12 xxxx. X4 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx týkajících xx xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxxx xxxxxxxx leasingových xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxx. [Xxxxx: Platby xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 16 – Xxxxxxxx, xxxxxxxxxx: XXXX 16 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx zveřejnění leasingů. |
||||
ifrs-full |
DisclosureOfLiabilitiesMeasuredAtFairValueAndIssuedWithInseparableThirdpartyCreditEnhancementAbstract |
label |
Zveřejnění xxxxxxx oceněných reálnou xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxxxx posílením xx xxxxx strany [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxXxxxxxXxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxxxx posílením xx xxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;98 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxxx úvěrovým xxxxxxxxx xx xxxxx xxxxxx. [Xxxxx: Závazky xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx strany [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxXxxxxxXxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx reálnou xxxxxxxx x&xxxx;xxxxxxxxxxx s neoddělitelným xxxxxxxx xxxxxxxxx od třetí xxxxxx [line items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx tabulky. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxXxxxxxXxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxxxx posílením xx xxxxx xxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;13 odst. 98 |
documentation |
Tabulka xxx xxxxxxxxxx informací xxxxxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx s neoddělitelným xxxxxxxx xxxxxxxxx xx třetí xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx rizika xxxxxxxxx [text xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxx. [Xxxxx: Xxxxxx likvidity [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxx xxxxx [text xxxxx] |
Xxxxxxxxxx: datum konce xxxxxxxxx 1. 1. 2023, XXXX 4 xxxx.&xxxx;39 písm. d) |
documentation |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxx likvidity xxxxxxxxxx xxxxx. [Odkaz: Xxxxxx xxxxxxxxx [xxxxxx]; Xxxx xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxXxxxxxxxXxXxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxx x&xxxx;xxxxx xxxxxxxxxxxxx xxxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx x&xxxx;xxxxx poskytovaných xxxxxx. [Xxxxx: Úvěry a zálohy xxxxxxxxxxx bankám] |
||||
ifrs-full |
DisclosureOfLoansAndAdvancesToCustomersExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx a záloh xxxxxxxxxxxxx xxxxxxxxxx [text block] |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;10 písm. e) |
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Zveřejnění xxxxx x&xxxx;xxxxx xxxxxxxxxxxxx xxxxxxxxxx. [Odkaz: Xxxxx x&xxxx;xxxxxx xxxxxxxxxxx zákazníkům] |
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ifrs-full |
DisclosureOfMajorCustomersAbstract |
label |
Zveřejnění xxxxxxxx xxxxxxxxxx [xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxxxx [xxxx items] |
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Řádkové xxxxxxx xxxxxxxxxxx xxxxx zařazené xx xxxxxxx. Tyto xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx nebo xxxx osách tabulky. |
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ifrs-full |
DisclosureOfMajorCustomersTable |
table |
label |
Zveřejnění xxxxxxxx xxxxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;34 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx hlavních xxxxxxxxxx xxxxxx xxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 10 xxxx. x) |
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Xxxxxxxxxx tržního rizika. [Xxxxx: Xxxxx riziko [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx pojistných smluv [xxxx block] |
Zveřejnění: datum xxxxx platnosti 1. 1. 2023, XXXX 4 xxxx.&xxxx;39 xxxx.&xxxx;x) |
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Xxxxxxxxxx informací o tržním xxxxxx pojistných smluv. [Xxxxx: Xxxxx riziko [xxxxxx]; Typy pojistných xxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx derivátových xxxxxxxxxx xxxxxxx [xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx splatnosti xxxxxxxxxxxx xxxxxxxxxx závazků [line xxxxx] |
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Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx zařazené do xxxxxxx. Xxxx pojmy xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx přidružených x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx nebo xxxx xxxxx xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX 7 odst. 39 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxx xxxxxxxxxx derivátových xxxxxxxxxx xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxxxXxxxXxxXxxxxxxxXxxxxxxxxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx finančních xxxxx xxxxxxxx xxx xxxxx xxxxxx xxxxxx xxxxxxxxx [xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxxxXxxxXxxXxxxxxxxXxxxxxxxxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx finančních xxxxx xxxxxxxx xxx xxxxx xxxxxx xxxxxx xxxxxxxxx [xxxx block] |
Zveřejnění: IFRS 7 odst. X11X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx splatnosti xxxxxxxxxx xxxxx držených xxx xxxxx xxxxxx rizika xxxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx; Xxxxxx likvidity [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxxxXxxxXxxXxxxxxxxXxxxxxxxxXxxxXxxxXxxxx |
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xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxx aktiv xxxxxxxx xxx xxxxx xxxxxx xxxxxx xxxxxxxxx [xxxx items] |
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Řádkové položky xxxxxxxxxxx pojmy zařazené xx xxxxxxx. Tyto xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx tabulky. |
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ifrs-full |
DisclosureOfMaturityAnalysisForFinancialAssetsHeldForManagingLiquidityRiskTable |
table |
label |
Zveřejnění xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx xxx xxxxx xxxxxx xxxxxx xxxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx. X11X |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění informací xxxxxxxxxx se xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx xxx účely xxxxxx rizika xxxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxx, které xxxxxxx xx smluv spadajících xx&xxxx;xxxxxxx xxxxxxxxxx standardu XXXX 17 [xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx analýzy xxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxx, které xxxxxxx ze xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx IFRS 17 [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 132 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxx, xxxxx vyplývá xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx standardu XXXX 17. |
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ifrs-full |
DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17LineItems |
line items |
label |
Zveřejnění xxxxxxx splatnosti x&xxxx;xxxxxx xxxxxxxxx, které xxxxxxx xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx působnosti xxxxxxxxx XXXX 17 [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx nebo xxxx xxxxx tabulky. |
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ifrs-full |
DisclosureOfMaturityAnalysisForLiquidityRiskThatArisesFromContractsWithinScopeOfIFRS17Table |
table |
label |
Zveřejnění xxxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxx, xxxxx vyplývá xx xxxxx xxxxxxxxxxx do rozsahu xxxxxxxxxx standardu XXXX 17 [xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 odst. 132 písm. b) |
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Tabulka xxx xxxxxxxxxx informací x&xxxx;xxxxxxx xxxxxxxxxx u rizika xxxxxxxxx, xxxxx vyplývá xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx standardu XXXX 17. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxxXxxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx nederivátových xxxxxxxxxx xxxxxxx [xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxxXxxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx [line xxxxx] |
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Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx do xxxxxxx. Xxxx xxxxx xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx nebo více xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfMaturityAnalysisForNonderivativeFinancialLiabilitiesTable |
table |
label |
Zveřejnění xxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx [xxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;39 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxXxxxxXxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx splatnosti xxxxxxxxxx z leasingových xxxxxx xxxxxxxxxx leasingu [xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxXxxxxXxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx analýzy xxxxxxxxxx xxxxxxxxxx z leasingových xxxxxx xxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;16 odst. 94 |
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Zveřejnění xxxxxxx xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx plateb xxxxxxxxxx xxxxxxxx. Xxxxxxxx leasing xx xxxxxxx, který xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxx a užitky xxxxxxxxxxx x&xxxx;xxxxxxxxxxx podkladového aktiva. |
||||
ifrs-full |
DisclosureOfMaturityAnalysisOfFinanceLeasePaymentsReceivableLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx analýzy splatnosti xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx xxxxxxxxxx leasingu [xxxx xxxxx] |
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Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx k zveřejňování povinně xxxxxxxxxxxx xxxxxxxxx přidružených x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxXxxxxXxxxxxxxXxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxx z leasingových xxxxxx xxxxxxxxxx leasingu [xxxxx] |
Xxxxxxxxxx: IFRS 16 xxxx.&xxxx;94 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxx xxxxxxxxxx pohledávek z leasingových xxxxxx xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxx [xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxXxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxx xxxxxxxxxx leasingových xxxxxx xxxxxxxxxxxx xxxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;97 |
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Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxx operativního xxxxxxxx. Xxxxxxxxxx leasing xx xxxxxxx, který xxxxxxxxx x&xxxx;xxxxxx všechna rizika x&xxxx;xxxxxx vyplývající z vlastnictví xxxxxxxxxxxx xxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxXxxxxxxxXxxxXxxxx |
xxxx items |
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Zveřejnění xxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxx leasingu [xxxx items] |
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Řádkové xxxxxxx xxxxxxxxxxx xxxxx zařazené xx xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx nebo xxxx xxxxx xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxx operativního xxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;97 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx informací xxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxxxxx plateb xxxxxxxxxxxx xxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx splatnosti nediskontovaných xxxxxxxxx odtoků xxx xxxxxx xxxxx odúčtovaných xxxxxxxxxx xxxxx xxxx xxxxxx xxxxxxxxx přejímajícímu x&xxxx;xxxxxxx xx xxxxxxxxx xxxxxx [xxxx block] |
Zveřejnění: XXXX 7 xxxx.&xxxx;42X xxxx. x) |
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Xxxxxxxxxx analýzy xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxxx budou xxxx mohou xxx xxxxxxxx k zpětnému xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxx xxxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxxxxx xxxxxx, xxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxxxxxx xxxxxxx xxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxxxxx finančních xxxxx; Xxxx částky xxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxxxxx aktiva] |
||||
ifrs-full |
DisclosureOfMaturityAnalysisOfUndiscountedCashOutflowsToRepurchaseDerecognisedFinancialAssetsOrAmountsPayableToTransfereeInRespectOfTransferredAssetsAbstract |
label |
Zveřejnění xxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxx peněžních xxxxxx xxx xxxxxx xxxxx xxxxxxxxxxxx finančních xxxxx nebo xxxxxx xxxxxxxxx xxxxxxxxxxxxx s ohledem xx xxxxxxxxx xxxxxx [xxxxxxxx] |
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XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxXxXxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxx peněžních xxxxxx pro zpětný xxxxx xxxxxxxxxxxx finančních xxxxx xxxx xxxxxx xxxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxx xx převedená xxxxxx [xxxx xxxxx] |
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xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy zařazené xx xxxxxxx. Tyto xxxxx xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxXxXxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx nediskontovaných xxxxxxxxx xxxxxx pro xxxxxx odkup xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxx xxxxxx xxxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxx na převedená xxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X písm. x) |
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Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx týkajících xx xxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxx odtoků xxx xxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx nebo xxxxxx splatných přejímajícímu x&xxxx;xxxxxxx xx převedená xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx x&xxxx;xxxx xxxxx vyplývajících z finančních xxxxxxxx [xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxx a míry xxxxx xxxxxxxxxxxxx z finančních xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;31 |
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Xxxxxxxxxx informací, xxxxx xxxxxxxxxx účetní závěrky xxxxxx xxxxxxxx povahu x&xxxx;xxxx rizik vyplývajících x&xxxx;xxxxxxxxxx xxxxxxxx, xxxx xx xxxxxx jednotka xxxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxxx, třída [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx x&xxxx;xxxx xxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx [line items] |
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Řádkové xxxxxxx představují pojmy xxxxxxxx do tabulky. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx povahy x&xxxx;xxxx xxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx [xxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;33, zveřejnění: XXXX&xxxx;7 odst. 34 |
documentation |
Tabulka xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxx x&xxxx;xxxx xxxxx xxxxxxxxxxxxx z finančních xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxx x&xxxx;xxxxxxx rizik xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;38 |
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Xxxxxxxxxx xxxxxxxxx xxx zhodnocení povahy x&xxxx;xxxxxxx xxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv. [Xxxxx: Xxxx xxxxxxxxxx smluv [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx a míry xxxxx, xxxxx xxxxxxxxx xx smluv xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 [abstract] |
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ifrs-full |
DisclosureOfNatureAndExtentOfRisksThatAriseFromContractsWithinScopeOfIFRS17Explanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx x&xxxx;xxxx xxxxx, která vyplývají xx smluv xxxxxxxxxxx xx&xxxx;xxxxxxx působnosti xxxxxxxxx XXXX 17 [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;124, zveřejnění: účinný xx 1. 1. 2023, XXXX 17 odst. 125 |
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Zveřejnění povahy x&xxxx;xxxx rizik, xxxxx xxxxxxxxx ze smluv xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx a míry xxxxx, která xxxxxxxxx xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx xxxxxxxx do xxxxxxx. Xxxx pojmy xxxxxx k zveřejňování povinně xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx povahy x&xxxx;xxxx rizik, xxxxx xxxxxxxxx xx xxxxx xxxxxxxxxxx do rozsahu xxxxxxxxxx xxxxxxxxx IFRS 17 [xxxxx] |
Xxxxxxxxxx: účinný od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;124, zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 odst. 125 |
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Tabulka xxx xxxxxxxxxx informací x&xxxx;xxxxxx x&xxxx;xxxx xxxxx, xxxxx xxxxxxxxx xx smluv xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx IFRS 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxXxxxxxxxxXxxxxxXxxXxxxxxxxxxxxXxxxXxxxxXxxxxxXxxxXxxxxxxXxXxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxxxxxx daňových xxxxxxxx, xxxxx xx xxxx xxxxxxxxx xxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;12 xxxx.&xxxx;82X |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxx xxxxxxxx, které xx xxxx xxxxxxxxx výplaty xxxxxxxx xxxxxxxxxx účetní xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxx, xxx xx xxxxx xxxxxxxxx xxxx xx xxxxx xxxxx xxxx xxxxx, xxxxxxxx xxxx xxxx celý xxxxx xxxx xxxx nerozdělený xxxx xx xxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx, xxxx xxx xxxxx být xxxx xx xxxxx xxxxxxxxxxx xxxx xxxx xxxxxxx, xxxxxxxx xxxx xxxx celý čistý xxxx xxxx nerozdělený xxxx je xxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxXxxxxXxxxxXxxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx xxxxxxx aktiv xxxxxxxxxxxx xxxxxxxxxx [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx hodnoty xxxxx xxxxxxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx požitků [abstract] |
||
ifrs-full |
DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx požitků [xxxx xxxxx] |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;140 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx požitků] |
||||
ifrs-full |
DisclosureOfNetDefinedBenefitLiabilityAssetLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx závazků (xxxxx) x&xxxx;xxxxxxxxxxxx požitků [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Tyto pojmy xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným na xxxxx xxxx xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfNetDefinedBenefitLiabilityAssetTable |
table |
label |
Zveřejnění xxxxxxx xxxxxxx (aktiv) x&xxxx;xxxxxxxxxxxx xxxxxxx [xxxxx] |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;140 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx se xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxXxxxxXxxXxxxxxxxxxXxxxxXxxXxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx čistého x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxXxxxxXxxXxxxxxxxxxXxxxxXxxXxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxx x&xxxx;xxxxxxx podílu x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxxx z pojistných xxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;4 – Zveřejnění |
documentation |
Zveřejnění xxxxx x&xxxx;xxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv. [Odkaz: Xxxx pojistných smluv [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxXxxxxXxxXxxxxxxxxxXxxxxXxxXxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxx x&xxxx;xxxxxxx podílu a podílu xxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx do xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxXxxxxXxxXxxxxxxxxxXxxxxXxxXxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx podílu x&xxxx;xxxxxx xxxxxxxxxxx u částek vyplývajících x&xxxx;xxxxxxxxxx xxxxx [table] |
Obvyklá xxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX&xxxx;4 – Zveřejnění |
documentation |
Tabulka xxx zveřejnění informací xxxxxxxxxx xx čisté x&xxxx;xxxxx částky x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxx vyplývajících x&xxxx;xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxXxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx událostí xx xxxxxxxx účetního xxxxxx nevyžadujících xxxxxx xxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxXxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx po xxxxxxxx účetního xxxxxx xxxxxxxxxxxxxx xxxxxx účetní xxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXX&xxxx;10 xxxx.&xxxx;21 |
xxxxxxxxxxxxx |
Xxxxxxxxxx událostí xx xxxxxxxx účetního xxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxx závěrky. [Xxxxx: Xxxxxxxx xx xxxxxxxx xxxxxxxx xxxxxx nevyžadující xxxxxx xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxXxxxxxxxxXxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxxx xx xxxxxxxx xxxxxxxx xxxxxx nevyžadujících xxxxxx xxxxxx xxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx xxxxxxxx do xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx nebo více xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfNonadjustingEventsAfterReportingPeriodTable |
table |
label |
Zveřejnění xxxxxxxx xx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxx závěrky [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;10 xxxx.&xxxx;21 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx informací týkajících xx událostí xx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxxxx úpravu xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. e) |
documentation |
Zveřejnění xxxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxxxxx podíly] |
||||
ifrs-full |
DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx aktiv xxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 5 – Xxxxxxxxxx x&xxxx;xxxxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxx k prodeji x&xxxx;xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx dlouhodobých xxxxx xxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 odst. 10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx skupin xxxxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx. [Xxxxx: Dlouhodobá xxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxXxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxxxx vysvětlujících xxxxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx komentářů x&xxxx;xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxx xxxxx sady xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxXxXxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxxxx cen xxxxxxxxx xxxxxxxxxxxx nástrojů [text xxxxx] |
Xxxxxxx xxxxx: XXXX&xxxx;2 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx (xx. xxxxxx než xxxxxxx xxxx). |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxx a váženého xxxxxxx xxxxxxxxxxxx cen akciových xxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;45 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx realizačních xxx akciových opcí. [Xxxxx: Vážený xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx počtu a váženého xxxxxxx xxxxxxxxxxx smluvně xxxxxxxxxx xxx platnosti xxxxxxxx xxxxxxxxx xxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx xxxxxxxxx xxxxxxxx xxxxxxxxx xxxx [text block] |
Zveřejnění: XXXX 2 odst. 45 xxxx. d) |
documentation |
Zveřejnění počtu x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxx sjednaných xxx xxxxxxxxx xxxxxxxx xxxxxxxxx xxxx. [Odkaz: Vážený xxxxxx [member]] |
||||
ifrs-full |
DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsLineItems |
line items |
label |
Zveřejnění xxxxx a váženého xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx platnosti xxxxxxxx xxxxxxxxx xxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx zařazené xx xxxxxxx. Xxxx pojmy xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx počtu x&xxxx;xxxxxxxx průměru xxxxxxxxxxx xxxxxxx xxxxxxxxxx dob xxxxxxxxx žijících akciových xxxx [table] |
Zveřejnění: IFRS 2 xxxx.&xxxx;45 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxx a váženého xxxxxxx xxxxxxxxxxx smluvně sjednaných xxx xxxxxxxxx xxxxxxxx xxxxxxxxx opcí. |
||||
ifrs-full |
DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalAbstract |
label |
Zveřejnění xxxx, xxxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxXxxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;134 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx, xxxxx uživatelům xxxxxx xxxxxxx umožní xxxxxxxxx xxxx, pravidla x&xxxx;xxxxxx účetní jednotky xxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxXxxxxxxxXxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy zařazené xx xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům definovaným xx xxxxx nebo xxxx osách tabulky. |
||||
ifrs-full |
DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalTable |
table |
label |
Zveřejnění xxxx, pravidel x&xxxx;xxxxx xxxxxx xxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 odst. 136 |
documentation |
Tabulka xxx xxxxxxxxxx xxxxxxxxx týkajících xx xxxx, xxxxxxxx x&xxxx;xxxxx řízení xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx finančních xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxx xxxxxxxxxx aktiv x&xxxx;xxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 – Započtení xxxxxxxxxx xxxxx a finančních xxxxxxx |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx; Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 odst. 13C |
documentation |
Zveřejnění xxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx pojmy zařazené xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům definovaným xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxx [xxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;13X |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxxxxx aktiv. |
||||
ifrs-full |
DisclosureOfOffsettingOfFinancialLiabilitiesAbstract |
label |
Zveřejnění xxxxxxxxx xxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxx xxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;13X |
xxxxxxxxxxxxx |
Xxxxxxxxxx započtení finančních xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx závazků [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx xx xxxxxxx. Tyto pojmy xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;13X |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx informací xxxxxxxxxx xx započtení xxxxxxxxxx závazků. |
||||
ifrs-full |
DisclosureOfOperatingSegmentsAbstract |
label |
Zveřejnění xxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx segmentů [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 8 xxxx.&xxxx;23 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
DisclosureOfOperatingSegmentsLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx provozních xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx xxxx xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx segmentů [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;8 odst. 23 |
documentation |
Tabulka xxx xxxxxxxxxx xxxxxxxxx týkajících xx xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx aktiv [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx ostatních xxxxxxxxxxxx xxxxx. [Odkaz: Ostatní xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx ostatních xxxxxxxxxxxx závazků. [Xxxxx: Xxxxxxx krátkodobé xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx ostatních xxxxxxxxxxxx xxxxx [text xxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx ostatních xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxx dlouhodobých xxxxxxx [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx závazků. [Xxxxx: Xxxxxxx xxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx provozní xxxxxx (xxxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxx provozních xxxxxx (xxxxxxx) [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;10 písm. e) |
documentation |
Zveřejnění xxxxxxxxx xxxxxxxxxx xxxxxx xxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxx výnosy (xxxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx ostatních xxxxxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 odst. 10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx ostatních xxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxxxxx xxxxxx (xxxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx rezerv [abstract] |
||
ifrs-full |
DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx jiných xxxxxx, xxxxxxxxxxx aktiv a podmíněných xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX 37 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxx xxxxxx, xxxxxxxxxxx aktiv x&xxxx;xxxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxx rezerv [xxxx xxxxx] |
Xxxxxxxxxx: IAS 37 xxxx.&xxxx;84 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx rezerv. [Odkaz: Xxxx rezervy] |
||||
ifrs-full |
DisclosureOfOtherProvisionsLineItems |
line items |
label |
Zveřejnění xxxxxx rezerv [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky představují xxxxx xxxxxxxx xx xxxxxxx. Xxxx pojmy xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx přidružených x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx nebo xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfOtherProvisionsTable |
table |
label |
Zveřejnění xxxxxx xxxxxx [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;37 xxxx.&xxxx;84 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx se xxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxx k plnění [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 15 odst. 119 |
documentation |
Zveřejnění xxxxxxx x&xxxx;xxxxxx xx xxxxxxxxx xx xxxxxxxxx. [Xxxxx: Závazky k plnění [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxx x&xxxx;xxxxxx [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx jedné xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx informací xxxxxxxxxx se xxxxxxx x&xxxx;xxxxxx ve xxxxxxxxx xx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxXxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx předem x&xxxx;xxxxxxxxx xxxxx [xxxx block] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxxx a ostatních xxxxx. [Odkaz: Xxxxxxx xxxxxx; Xxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx a služeb [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx [xxxx block] |
Zveřejnění: IFRS 8 xxxx.&xxxx;32 |
xxxxxxxxxxxxx |
Xxxxxxxxxx výrobků x&xxxx;xxxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxXxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx tabulky. Xxxx xxxxx xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx nebo xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfProductsAndServicesTable |
table |
label |
Zveřejnění xxxxxxx x&xxxx;xxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;8 odst. 32 |
documentation |
Tabulka xxx xxxxxxxxxx informací týkajících xx xxxxxxx x&xxxx;xxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxXxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx (ztráty) z provozních xxxxxxxx [xxxx block] |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;10 písm. e) |
documentation |
Zveřejnění xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx o pozemcích, xxxxxxxx x&xxxx;xxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx pozemků, xxxxx x&xxxx;xxxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXX 16 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx pozemků, xxxxx x&xxxx;xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx o pozemcích, xxxxxxxx a zařízeních [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx zařazené do xxxxxxx. Tyto pojmy xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfPropertyPlantAndEquipmentTable |
table |
label |
Zveřejnění xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx, xxxxxxxx x&xxxx;xxxxxxxxxx [table] |
Zveřejnění: XXX&xxxx;16 xxxx.&xxxx;73 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx se xxxxxxxxxxx x&xxxx;xxxxxxxxx, budovách x&xxxx;xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx opravných xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxx položek [xxxx block] |
Příklad: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx zařazené xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxx [xxxxx] |
Xxxxxxx: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxx xxxxxxxxx položek. |
||||
ifrs-full |
DisclosureOfProvisionsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 odst. 10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx rezerv. [Xxxxx: Xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxXxxXxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxxxx informací x&xxxx;xxxxxxxxxx xxxxxxxxxx, xxxxx xxxx xxxxx přejít xx alternativní referenční xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxXxxXxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx, xxxxx xxxx xxxxx xxxxxx na xxxxxxxxxxxx xxxxxxxxxx sazbu [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 7 odst. 24J písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx, xxxxx xxxx ještě xxxxxx xx xxxxxxxxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxXxxXxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx nástrojích, xxxxx xxxx ještě xxxxxx xx alternativní xxxxxxxxxx xxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx zařazené xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx přidružených x&xxxx;xxxxxx definovaným na xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxXxxXxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx o finančních xxxxxxxxxx, xxxxx xxxx ještě xxxxxx xx xxxxxxxxxxxx xxxxxxxxxx xxxxx [table] |
Zveřejnění: XXXX 7 xxxx.&xxxx;24X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx se finančních xxxxxxxx, které musí xxxxx přejít xx xxxxxxxxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxXxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx o leasinzích xx nájemce [abstract] |
||
ifrs-full |
DisclosureOfQuantitativeInformationAboutLeasesForLessorAbstract |
label |
Zveřejnění xxxxxxxxxxxxxxx informací x&xxxx;xxxxxxxxxx xx xxxxxxxxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfQuantitativeInformationAboutRightofuseAssetsAbstract |
label |
Zveřejnění xxxxxxxxxxxxxxx informací x&xxxx;xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx [xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;53 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx. [Xxxxx: Aktiva x&xxxx;xxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxxxxxxxxxx xxxxxxxxx o aktivech z práva x&xxxx;xxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx xxxx xxxx osách xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx kvantitativních informací x&xxxx;xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx [xxxxx] |
Xxxxxxxxxx: IFRS 16 odst. 53 |
documentation |
Tabulka xxx xxxxxxxxxx informací xxxxxxxxxx se xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxXxxxxxxxXxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxxxx cen xxxxxxxx xxxxxxxxx opcí [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxXxxxxxxxXxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx realizačních xxx xxxxxxxx akciových xxxx [xxxx block] |
Zveřejnění: XXXX 2 xxxx.&xxxx;45 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx rozpětí xxxxxxxxxxxx cen žijících xxxxxxxxx xxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxXxxxxxxxXxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxx xxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx xxxx [xxxx items] |
|
documentation |
Řádkové položky xxxxxxxxxxx pojmy xxxxxxxx xx tabulky. Tyto xxxxx slouží k zveřejňování xxxxxxx vykazovaných informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx jedné xxxx xxxx osách xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxXxxxxxxxXxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxxxx cen xxxxxxxx xxxxxxxxx xxxx [xxxxx] |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;45 písm. d) |
documentation |
Tabulka xxx xxxxxxxxxx informací xxxxxxxxxx se rozpětí xxxxxxxxxxxx xxx žijících xxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxXxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxXxXxxxxxxXxxxxXxxxxxxxxXxxxXxxxxXxxxXxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx a výše potenciálních xxxxx v strukturovaných jednotkách, xxxxx jdou xx xxxx stranám, xxxxxxx xxxxx xx menší xxx xxxxx xxxxxx xxxxxxxx [xxxx block] |
Příklad: XXXX 12 odst. X26 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxx xxxxxxxxxxxxx xxxxx v strukturovaných xxxxxxxxxx, xxxxx xxxx xx xxxx xxxxxxx, jejichž xxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxx xx menší xxx xxxxx xxxxxx jednotky. |
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ifrs-full |
DisclosureOfReclassificationOfFinancialAssetsAbstract |
label |
Zveřejnění xxxxxxxxxxxxx xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxxxxx xxxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;12X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx o reklasifikaci xxxxxxxxxx aktiv. [Xxxxx: Xxxxxxxx xxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx aktiv [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx xxxx xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxx [xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;12X |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx se xxxxxxxxxxxxx finančních aktiv. |
||||
ifrs-full |
DisclosureOfReclassificationOfFinancialInstrumentsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxx finančních xxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx reklasifikací xxxx xxxx xx xxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxx xxxx xxxx xx xxxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IAS 1 odst. 41 |
documentation |
Zveřejnění xxxxxxxxxxxxx xxxx změn xx xxxxxxxxxx položek x&xxxx;xxxxxx závěrce. |
||||
ifrs-full |
DisclosureOfReclassificationsOrChangesInPresentationLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxx xxxx xxxx xx vykazování [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Tyto pojmy xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx více xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfReclassificationsOrChangesInPresentationTable |
table |
label |
Zveřejnění xxxxxxxxxxxxx xxxx xxxx ve xxxxxxxxxx [xxxxx] |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;41 |
xxxxxxxxxxxxx |
Xxxxxxx pro zveřejnění xxxxxxxxx týkajících se xxxxxxxxxxxxx xxxx xxxx xx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxxXxxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxXxxXxxxxxxxxxXxXxxxXxXxXxxxxxxxxxXxxxXXXX9XxXxxxxxxxxxXxxXxxxxxXxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx mezi odúčtovanou xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxx, xxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxx v pořizovací ceně xxxx v souladu xx xxxxxxxxxx XXXX&xxxx;9 xx xxxxxxxx x&xxxx;xxxxxxxx a závazcích [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 11 xxxx. X12 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx odúčtovanou xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxx xxx xxxxxxxx z účtování x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxxx xxxx xxxx x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX&xxxx;9 na xxxxxxxx o aktivech a závazcích. |
||||
ifrs-full |
DisclosureOfReconciliationBetweenInvestmentDerecognisedAndAssetsAndLiabilitiesRecognisedTransitionFromEquityMethodToAccountingForAssetsAndLiabilitiesExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx sesouhlasení mezi xxxxxxxxxxx investicí x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxx, přechod x&xxxx;xxxxxxxxxxxx xxxxxx xx xxxxxxxx x&xxxx;xxxxxxxx a závazcích [xxxx block] |
Zveřejnění: XXXX 11 xxxx. C10 |
documentation |
Zveřejnění xxxxxxxxxxxx xxxx odúčtovanou xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxx při xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx na xxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx změn xxxxx x&xxxx;xxxxxxxxx toků x&xxxx;xxxxxxxx pojistné xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;105X |
xxxxxxxxxxxxx |
Xxxxxxxxxx sesouhlasení xxxx xxxxx x&xxxx;xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx, které xxxx xxxxxx uznaná xxxx xxxxxxxx xxxxxxx toky x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx (xxxx xxxxxxx toky x&xxxx;xxxxxxxx pojistných smluv, x&xxxx;xxxx xxx xxxxx xxxxxxx xx xxxxxxx xxxxxx standardu IFRS) xxxx xxxxxxx související xxxxxxx xxxxxxxxxx smluv. |
||||
ifrs-full |
DisclosureOfReconciliationOfChangesInBiologicalAssetsAbstract |
label |
Zveřejnění xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx změn x&xxxx;xxxxxxxxxxxx xxxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXX&xxxx;41 xxxx.&xxxx;50 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx aktiva] |
||||
ifrs-full |
DisclosureOfReconciliationOfChangesInBiologicalAssetsLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky představují xxxxx xxxxxxxx do xxxxxxx. Tyto xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx nebo xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfReconciliationOfChangesInBiologicalAssetsTable |
table |
label |
Zveřejnění xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;41 xxxx.&xxxx;50 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx v goodwillu [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx v goodwillu [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 3 xxxx. X67 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxx. [Xxxxx: Goodwill] |
||||
ifrs-full |
DisclosureOfReconciliationOfChangesInGoodwillLineItems |
line items |
label |
Zveřejnění xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx zařazené xx xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX 3 xxxx. B67 písm. d) |
documentation |
Tabulka xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxx jednotlivých xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx sesouhlasení xxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxx jednotlivých xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;101 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx, xx.&xxxx;xxxxxx xxxxxxxx xxxxxxx xxxxxxxxx peněžních xxxx, xxxxxxxx xxxxxx týkající xx&xxxx;xxxxxxxxxxxx rizika x&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx změn x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx prvků [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx xx xxxxxxx. Xxxx pojmy xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx nebo xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx sesouhlasení xxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx [xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;101 |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx o sesouhlasení xxxx x&xxxx;xxxxxxxxxx smlouvách podle xxxxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx v pojistných xxxxxxxxx xxxxx zbývajícího xxxxx x&xxxx;xxxxxxx na xxxxxxxx xxxxxx [abstract] |
||
ifrs-full |
DisclosureOfReconciliationOfChangesInInsuranceContractsByRemainingCoverageAndIncurredClaimsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxx zbývajícího xxxxx x&xxxx;xxxxxxx xx xxxxxxxx plnění [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;100 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxx krytí a nákladů xx xxxxxxxx plnění. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxXxxxxxxxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxx zbývajícího krytí x&xxxx;xxxxxxx xx xxxxxxxx xxxxxx [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují pojmy xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx xxxx více osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxXxxxxxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxx smlouvách podle xxxxxxxxxxx krytí x&xxxx;xxxxxxx xx xxxxxxxx xxxxxx [xxxxx] |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;100 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxx smlouvách xxxxx xxxxxxxxxxx xxxxx x&xxxx;xxxxxxx xx pojistná plnění. |
||||
ifrs-full |
DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract |
label |
Zveřejnění xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx sesouhlasení xxxx x&xxxx;xxxxxxxxxx aktivech x&xxxx;xxxxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;38 odst. 118 |
documentation |
Zveřejnění xxxxxxxxxxxx xxxx v nehmotných xxxxxxxx x&xxxx;xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx a goodwill] |
||||
ifrs-full |
DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx do xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx informací přidružených x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx sesouhlasení xxxx x&xxxx;xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx [xxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;38 xxxx.&xxxx;118 |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx sesouhlasení xxxx x&xxxx;xxxxxxxxxx aktivech x&xxxx;xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxXxxxxxxxxXxxXxxxxxxxxxxXxXxxxxxxXxXxxxxXxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxx xxxxxxx a vysvětlení změn xxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx sesouhlasení xxxx xxxxxxx položky x&xxxx;xxxxxxxxxx xxxx xxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxxxxx: XXXX 7 odst. 35I |
documentation |
Zveřejnění xxxxxxxxxxxx xxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx změn xxxxx xxxxxx hodnoty xxxxxxxxxx xxxxxxxx. Xxxxxxx položka xx xxxxxxx položka xx xxxxxxxxx úvěrové xxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxx xxxxx odstavce 4.1.2 xxxxxxxxx XXXX&xxxx;9, pohledávek xxxxxxxxxxxxx z leasingu a smluvních xxxxx, kumulovaných xxxxxxxxxxxx xxxxxxxxxx aktiv oceněných xxxxx xxxxxxxx&xxxx;4.1.2X standardu XXXX&xxxx;9 x&xxxx;xxxxxxx xx xxxxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxxx příslibů a smluv x&xxxx;xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxx xxxxxx hodnota [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxXxxxxxxxxXxxXxxxxxxxxxxXxXxxxxxxXxXxxxxXxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxx položky x&xxxx;xxxxxxxxxx změn hrubé xxxxxx xxxxxxx finančních xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx do xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxXxxxXxxxxxxxxXxxXxxxxxxxxxxXxXxxxxxxXxXxxxxXxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxx xxxxxxx položky x&xxxx;xxxxxxxxxx xxxx xxxxx účetní xxxxxxx xxxxxxxxxx xxxxxxxx [xxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;35X, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxxxx pro zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx xxxx xxxxxxx xxxxxxx a vysvětlení změn xxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxXxxxxxxxxxXxxxXxxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx předmětem xxxxxxxxx, xxxxxxxxxxxxx smluv x&xxxx;xxxxxxxx xxxxxxx nebo xxxxxxxxx xxxxx, s jednotlivými xxxxxxxxx položkami xx xxxxxx x&xxxx;xxxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx. X46 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxx částek xxxxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxxx xxxx xxxx xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx o zápočtu xxxx xxxxxxx dohody, x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxx xx výkazu x&xxxx;xxxxxxxx pozici. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxXxxxxxxxxxXxxxXxxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx závazků, xxxxx jsou xxxxxxxxx xxxxxxxxx, xxxxxxxxxxxxx smluv x&xxxx;xxxxxxxx xxxxxxx nebo xxxxxxxxx xxxxx, s jednotlivými xxxxxxxxx xxxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 7 odst. B46 |
documentation |
Zveřejnění xxxxxxxxxxxx xxxxxxx částek xxxxxxxxxx ve výkazu x&xxxx;xxxxxxxx xxxxxx u finančních xxxxxxx, xxxxx xxxx xxxxxxxxx xxxx jsou xxxxxxxxx xxxxxxxxxxx rámcové xxxxxxx o zápočtu nebo xxxxxxx xxxxxx, x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx. [Odkaz: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx sesouhlasení xxxxxxx x&xxxx;xxxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx [text block] |
Příklad: XXX&xxxx;7 xxxx.&xxxx;44X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxx z financování. [Xxxxx: Xxxxxxx z financování] |
||||
ifrs-full |
DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx zařazené xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx jedné xxxx xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx [xxxxx] |
Xxxxxxx: XXX&xxxx;7 xxxx.&xxxx;44X |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx sesouhlasení xxxxxxx x&xxxx;xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxXxXxxxxxxxXxxxxxXxXxxxxxxxXxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxxx ekvivalenční metodou x&xxxx;xxxxxx xxxxxxxx podílu x&xxxx;xxxxxxxxxxx podniku [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 12 xxxx. X14 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxx přidruženého xxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx s účetní xxxxxxxx xxxxxx vykazující jednotky x&xxxx;xxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx hodnota [member]; Xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxXxxxxXxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxXxXxxxxxxxXxxxxxXxXxxxxxxxXxXxxxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx sesouhlasení xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx účtovaného ekvivalenční xxxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxx ve společném xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 12 xxxx. X14 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxx úhrnných xxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxx podílu xxxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx xxxxxxx [member]; Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx zákazu xxxxxxxx xxxxxx, xxxxxx mezi xxxxxxxxxx xxxxxxx a vlastním xxxxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXXXX 2 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxx xxxxxx xxxxxxxx xxxxxx, xxxxx vede x&xxxx;xxxxxxx xxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx nově xxxxxxxx xxxxxxxxxx aktiv x&xxxx;xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxx určených xxxxxxxxxx xxxxx x&xxxx;xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;1 xxxx.&xxxx;29 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxx xxxxxxx, které xxxx xxxx určeny xxx xxxxxxxx xx standardy XXXX. [Xxxxx: Finanční xxxxxx; Xxxxxxxx xxxxxxx; XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxx xxxxx a závazků [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx zařazené xx xxxxxxx. Tyto pojmy xxxxxx k zveřejňování povinně xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxx xxxxxxxx finančních xxxxx x&xxxx;xxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;1 xxxx.&xxxx;29 |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx se xxxx xxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX17Xxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxx prvotního xxxxxxx XXXX 17 [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX17Xxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx nového xxxxxx xxxxxxxxxx aktiv k datu xxxxxxxxx xxxxxxx XXXX 17 [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;X32 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx určení finančních xxxxx k datu xxxxxxxxx xxxxxxx XXXX 17. |
||||
ifrs-full |
DisclosureOfRedesignationOfFinancialAssetsAtDateOfInitialApplicationOfIFRS17LineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx určení xxxxxxxxxx xxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx XXXX 17 [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx přidružených k členům xxxxxxxxxxx na jedné xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX17Xxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx nového xxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx XXXX 17 [table] |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;X32 |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx informací x&xxxx;xxxxx xxxxxx finančních xxxxx x&xxxx;xxxx prvotního xxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;14 – Xxxxxxxxxx, xxxxxxxxxx: XXXX&xxxx;14 – Vykázání |
documentation |
Úplné xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxx na xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxx xx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;140 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx práv xx xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxx xxxxxxxx z definovaných xxxxxxx. [Odkaz: Práva xx xxxxxxx související xx závaznými xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, x&xxxx;xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx práv xx náhradu [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx xx xxxxxxx. Xxxx pojmy xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx přidružených x&xxxx;xxxxxx definovaným na xxxxx xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx práv xx náhradu [xxxxx] |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;140 xxxx. b) |
documentation |
Tabulka xxx xxxxxxxxxx xxxxxxxxx týkajících xx práv xx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxx [xxxx xxxxx] |
Xxxxxxx praxe: XXX 1 odst. 10 xxxx. e) |
documentation |
Zveřejnění zajištění. |
||||
ifrs-full |
DisclosureOfRelatedPartyExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx strany [xxxx block] |
Zveřejnění: XXX 24 –, xxxxxxxxxx: |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxxx stran. |
||||
ifrs-full |
DisclosureOfRepurchaseAndReverseRepurchaseAgreementsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx dohod o zpětném xxxxxx a reverzních xxxxx x&xxxx;xxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx x&xxxx;xxxxxxx xxxxxx a reverzních xxxxx x&xxxx;xxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxXxxxxxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxx xx výzkum x&xxxx;xxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;10 xxxx. e) |
documentation |
Zveřejnění xxxxxxx xx xxxxxx x&xxxx;xxxxx. [Odkaz: Náklady xx xxxxxx x&xxxx;xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxXxxxxXxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxx xxxxxxxx [xxxx block] |
Zveřejnění: XXX 1 xxxx.&xxxx;79 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx fondy [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxxxxx xxxxx v rámci vlastního xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx jedné xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxx kapitálu [xxxxx] |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;79 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxx v rámci xxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxXxxXxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx [text xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx peněžních xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxXxxxxxxxxXxxxXxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxx ze smluv xx zákazníky [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;15 – Xxxxxxxx, zveřejnění: XXXX 15 – Xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxx xx xxxxx xx zákazníky. |
||||
ifrs-full |
DisclosureOfRiskManagementStrategyRelatedToHedgeAccountingAbstract |
label |
Zveřejnění xxxxxxxxx xxxxxx xxxxx xxxxxxxxxxx se zajišťovacím xxxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxx řízení rizik xxxxxxxxxxx se xxxxxxxxxxxx xxxxxxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX 7 odst. 22A |
documentation |
Zveřejnění xxxxxxxxx xxxxxx rizik xxxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxXxxxxXxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxx rizik související xx xxxxxxxxxxxx xxxxxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy zařazené xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx jedné nebo xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxXxxxxXxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx řízení xxxxx xxxxxxxxxxx se xxxxxxxxxxxx xxxxxxxxxxx [table] |
Zveřejnění: XXXX 7 odst. 22A |
documentation |
Tabulka pro xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx strategie xxxxxx xxxxx x&xxxx;xxxxxxxxxxx se xxxxxxxxxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;8 odst. 34 |
documentation |
Zveřejnění xxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx analýzy xxxxxxxxxx pro xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx citlivosti xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;19 odst. 145 |
documentation |
Zveřejnění xxxxxxx xxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxxxxxxxxx předpoklady xxxxx xx xxxxxxxxx xxxxxxxx hodnoty xxxxxxxxx xxxxxxxx z definovaných požitků. [Xxxxx: Xxxxxxxxxxxxxxxxxxx předpoklady [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx požitků, x&xxxx;xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění xxxxxxx xxxxxxxxxx pro xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [line items] |
|
documentation |
Řádkové xxxxxxx představují xxxxx xxxxxxxx do xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;19 odst. 145 |
documentation |
Tabulka xxx zveřejnění informací xxxxxxxxxx se xxxxxxx xxxxxxxxxx pro xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx hodnotou xxxx změnám xxxxxxxxxxxxxxxxx xxxxxxxxx veličin, xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxx reálnou xxxxxxxx vůči xxxxxx xxxxxxxxxxxxxxxxx vstupních veličin, xxxxxx [xxxx block] |
Zveřejnění: XXXX 13 xxxx.&xxxx;93 xxxx. h) |
documentation |
Zveřejnění xxxxxxx xxxxxxxxxx xxxxxxx xxxxx xxxxxxx xxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění analýzy xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx vůči xxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx do tabulky. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx na xxxxx xxxx více osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx hodnotou xxxx změnám xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění informací x&xxxx;xxxxxxx xxxxxxxxxx xxxxxxx xxxxx xxxxxxx xxxxxxxx xxxx změnám xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx analýzy xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxxxx vstupních xxxxxxx, xxxxxxx kapitálové xxxxxxxx xxxxxx jednotky [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX 13 odst. 93 xxxx. h) |
documentation |
Zveřejnění xxxxxxx xxxxxxxxxx ocenění xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx hodnotou xxxx xxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, vlastní xxxxxxxxxx xxxxxxxx účetní xxxxxxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx zařazené xx xxxxxxx. Xxxx xxxxx xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxxxx vstupních xxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx informací x&xxxx;xxxxxxx xxxxxxxxxx ocenění xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx veličin. |
||||
ifrs-full |
DisclosureOfSensitivityAnalysisOfFairValueMeasurementToChangesInUnobservableInputsLiabilitiesAbstract |
label |
Zveřejnění xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx analýzy xxxxxxxxxx xxxxxxx reálnou xxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx veličin, xxxxxxx [xxxx block] |
Zveřejnění: XXXX 13 xxxx.&xxxx;93 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxx závazků xxxxxxx xxxxxxxx xxxx změnám xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx citlivosti xxxxxxx xxxxxxx hodnotou xxxx změnám nepozorovatelných xxxxxxxxx veličin, závazky [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx nebo xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxxxxXxxxXxxxxxxxxXxXxxxxxxxx128xXxXXXX17Xxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxx xxxxxxxxxx jiné než xxxxx&xxxx;xxxx.&xxxx;128 xxxx. x) xxxxxxxxx IFRS 17 [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;129 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx jiné než xxxxx&xxxx;xxxx.&xxxx;128 xxxx.&xxxx;x) xxxxxxxxx XXXX 17. |
||||
ifrs-full |
DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17Abstract |
label |
Zveřejnění xxxxxxx xxxxxxxxxx xx xxxxx x&xxxx;xxxxxxxxxx xxxxxx, které xxxxxxxxx ze xxxxx xxxxxxxxxxx do xxxxxxx xxxxxxxxxx standardu IFRS 17 [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxxxxXxXxxxXxxxxxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xx xxxxx x&xxxx;xxxxxxxxxx xxxxxx, xxxxx vyplývají xx xxxxx spadajících xx xxxxxxx působnosti xxxxxxxxx XXXX 17 [text xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;128 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx analýzy xxxxxxxxxx xx změny x&xxxx;xxxxxxxxxx xxxxxx, xxxxx xxxxxxxxx xx smluv xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxxxxXxXxxxXxxxxxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx na xxxxx x&xxxx;xxxxxxxxxx xxxxxx, které xxxxxxxxx xx xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxx IFRS 17 [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx do xxxxxxx. Xxxx pojmy xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx na xxxxx xxxx více osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxxxxXxXxxxXxxxxxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xx xxxxx x&xxxx;xxxxxxxxxx xxxxxx, xxxxx vyplývají xx xxxxx xxxxxxxxxxx xx rozsahu působnosti xxxxxxxxx IFRS 17 [xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;128 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx o analýze xxxxxxxxxx xx změny x&xxxx;xxxxxxxxxx xxxxxx, xxxxx xxxxxxxxx ze xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxx pojistnému xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 xxxx.&xxxx;39 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx xxxx xxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx o poskytování xxxxxxxxxxxxx služeb [xxxx xxxxx] |
Xxxxxxxxxx: XXX 29 – Xxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx podrobných xxxxxxxxx o ujednáních o poskytování xxxxxxxxxxxxx služeb [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky představují xxxxx zařazené xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx nebo více xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfServiceConcessionArrangementsTable |
table |
label |
Zveřejnění xxxxxxxxxx xxxxxxxxx o ujednáních x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;29 xxxx.&xxxx;6 |
xxxxxxxxxxxxx |
Xxxxxxx pro xxxxxxxxxx xxxxxxxxx týkajících xx xxxxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxx na xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;2 xxxx.&xxxx;44 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx smluv x&xxxx;xxxxxxxx xxxxxxxx na xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxxxXxxxxxxxXxxXxxxxXxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxx, rezervních xxxxx x&xxxx;xxxxxxxxx podílů na xxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;79 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxx kapitálu, xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxx xx vlastním xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXX&xxxx;40 xxxx.&xxxx;77 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxx původních xxxxxx xxxxxxx xxxxxxxxxxxx nemovitého xxxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxxxx v účetní xxxxxxx, xxxxxx xxxxxxx xxxx xxxxxxxxx vykázaných leasingových xxxxxxx, které byly xxxxxx přidány, a veškerých xxxxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxxxXxxxxxxxxxXxXxxxxXxxxxxxXxxxxxxXxxxxxxxxxxxxXxxXxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx sazeb, xxxx xxxx zajišťovací xxxxxx xxxxxx jednotky xxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 odst. 24H xxxx. a) |
documentation |
Zveřejnění xxxxxxxxxx xxxxxxxxxxxx úrokových xxxxx, xxxx xxxx zajišťovací xxxxxx účetní xxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx podniků [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx přidružených xxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 xxxx. x), xxxxxxxxxx: XXX 27 xxxx.&xxxx;17 xxxx. x), xxxxxxxxxx: XXXX 12 xxxx. X4 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx přidružených podniků [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx zařazené xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx nebo xxxx osách tabulky. |
||||
ifrs-full |
DisclosureOfSignificantInvestmentsInAssociatesTable |
table |
label |
Zveřejnění xxxxxxxxxxxx xxxxxxx [xxxxx] |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 xxxx. x), xxxxxxxxxx: XXX 27 xxxx.&xxxx;17 xxxx. b), xxxxxxxxxx: XXXX 12 xxxx. X4 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx přidružených xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx dceřiných xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxx xxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 xxxx. x), xxxxxxxxxx: XXX 27 xxxx.&xxxx;17 xxxx. b), zveřejnění: XXXX 12 xxxx. X4 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxx. [Xxxxx: Dceřiné xxxxxxx [member]] |
||||
ifrs-full |
DisclosureOfSignificantInvestmentsInSubsidiariesLineItems |
line items |
label |
Zveřejnění xxxxxxxxx xxxxxxx [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky xxxxxxxxxxx xxxxx zařazené xx xxxxxxx. Xxxx pojmy xxxxxx k zveřejňování povinně xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx dceřiných xxxxxxx [xxxxx] |
Xxxxxxxxxx: XXX 27 odst. 16 písm. x), xxxxxxxxxx: IAS 27 xxxx.&xxxx;17 xxxx. x), xxxxxxxxxx: XXXX 12 xxxx. B4 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxXxxXxxxxxxxxxxXxxxXxXxxxxxxxXxXxxxxxxxxXxXxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxx a předpokladů xxxxxxxxx v souvislosti x&xxxx;xxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxxxxxx [xxxx block] |
Zveřejnění: XXXX&xxxx;12 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxx úsudků x&xxxx;xxxxxxxxxxx učiněných x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxx v jiných účetních xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxXxxXxxxxxxXxXxxxxxxxxxXxxxXxXxxxxxxxXXXX17Xxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxx a změn xxxxxx xxx xxxxxxxxxxx XXXX 17 [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 117 |
documentation |
Zveřejnění xxxxxxxxxxx xxxxxx x&xxxx;xxxx xxxxxx xxx xxxxxxxxxxx XXXX 17. Účetní xxxxxxxx xxxxxxxxx xxxxxxxx xxxxxxx xxxxxxx veličiny, xxxxxxxxxxx x&xxxx;xxxxxxxx odhadu. |
||||
ifrs-full |
DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsAbstract |
label |
Zveřejnění xxxxxxxxxx nepozorovatelných xxxxxxxxx xxxxxxx použitých xxx xxxxxxx aktiv xxxxxxx xxxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx nepozorovatelných vstupních xxxxxxx xxxxxxxxx xxx xxxxxxx aktiv xxxxxxx xxxxxxxx [xxxx block] |
Zveřejnění: XXXX 13 xxxx.&xxxx;93 xxxx. d) |
documentation |
Zveřejnění xxxxxxxxxx xxxxxxxxx xxxxxxx, xxx xxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxx x&xxxx;xxxxx xxxx xxxxxxx za xxxxxxx xxxxxxxxxx dostupných xxxxxxxxx x&xxxx;xxxxxxxxxxxxx, xxxxx xx xxxxxxxxx trhu xxxxxxx při xxxxxxxxx xxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxXxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx významných nepozorovatelných xxxxxxxxx xxxxxxx použitých xxx xxxxxxx xxxxx xxxxxxx xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx položky představují xxxxx xxxxxxxx do xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx povinně xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx xxxx xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsTable |
table |
label |
Zveřejnění xxxxxxxxxx xxxxxxxxxxxxxxxxx vstupních veličin xxxxxxxxx xxx xxxxxxx xxxxx reálnou xxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. d) |
documentation |
Tabulka xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx významných xxxxxxxxxxxxxxxxx vstupních xxxxxxx xxxxxxxxx xxx ocenění xxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxXxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxx při xxxxxxx xxxxxxxxx kapitálu xxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxXxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx významných xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxx vlastního xxxxxxxx reálnou xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 13 odst. 93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxx, pro které xxxxxx k dispozici xxxxx xxxxx x&xxxx;xxxxx xxxx xxxxxxx xx použití xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx, xxxxx by xxxxxxxxx xxxx xxxxxxx xxx xxxxxxxxx vlastních xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx reálnou hodnotou. [Xxxxx: Vlastní kapitálové xxxxxxxx účetní jednotky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxXxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx vstupních xxxxxxx xxxxxxxxx xxx ocenění xxxxxxxxx xxxxxxxx reálnou xxxxxxxx [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují pojmy xxxxxxxx xx xxxxxxx. Xxxx pojmy xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxXxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxxxx xxxxxxxx reálnou xxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxxxxxxxxxxxxxx vstupních xxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxXxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx použitých xxx xxxxxxx xxxxxxx xxxxxxx hodnotou [abstract] |
||
ifrs-full |
DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx významných nepozorovatelných xxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxx závazků xxxxxxx hodnotou [text xxxxx] |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. d) |
documentation |
Zveřejnění xxxxxxxxxx xxxxxxxxx veličin, xxx které xxxxxx x&xxxx;xxxxxxxxx xxxxx údaje x&xxxx;xxxxx xxxx získány xx použití nejlepších xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx, xxxxx xx xxxxxxxxx xxxx použili xxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxXxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxXxxxx |
xxxx items |
label |
Zveřejnění významných xxxxxxxxxxxxxxxxx xxxxxxxxx veličin xxxxxxxxx při ocenění xxxxxxx reálnou xxxxxxxx [xxxx items] |
|
documentation |
Řádkové položky xxxxxxxxxxx xxxxx zařazené xx tabulky. Xxxx xxxxx xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx nebo xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxXxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx nepozorovatelných vstupních xxxxxxx xxxxxxxxx při xxxxxxx xxxxxxx xxxxxxx xxxxxxxx [table] |
Zveřejnění: IFRS 13 xxxx.&xxxx;93 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx se xxxxxxxxxx nepozorovatelných vstupních xxxxxxx použitých xxx xxxxxxx xxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. e) |
documentation |
Zveřejnění xxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxx [xxxx block] |
Zveřejnění: IAS 1 xxxx.&xxxx;117 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx významných xxxxxxxx xxxxxxxx, xxxxx xxxxxx jednotka xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxXxxxxxxxxxxXxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. e) |
documentation |
Zveřejnění xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxXxxXxxxxxXxxXxxxxxXxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx rozdílu, xxxxxxxxxxx xxxxxxxx xxxxx a nevyužitých xxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxXxxXxxxxxXxxXxxxxxXxxXxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx přechodného xxxxxxx, xxxxxxxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxxxxx daňových odpočtů [xxxx xxxxx] |
Xxxxxxxxxx: IAS 12 xxxx.&xxxx;81&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxx, nevyužitých daňových xxxxx x&xxxx;xxxxxxxxxxx daňových xxxxxxx. [Xxxxx: Nevyužité xxxxxx xxxxxxx [member]; Xxxxxxxxx xxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx rozdíly [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxXxxXxxxxxXxxXxxxxxXxxXxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxx, nevyužitých xxxxxxxx xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx xxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx na jedné xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxXxxXxxxxxXxxXxxxxxXxxXxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx xxxxxxx, xxxxxxxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxxxxx daňových xxxxxxx [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;12 xxxx.&xxxx;81&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx informací xxxxxxxxxx xx xxxxxxxxxxx xxxxxxx, xxxxxxxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxxxxx daňových xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx smlouvy x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxx o úhradách xxxxxxxx na xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 2 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxxxxxx obecných xxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx. [Odkaz: Xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxx vázaných xx xxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx přidružených x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx smlouvy x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx [xxxxx] |
Xxxxxxxxxx: IFRS 2 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx se xxxxxxxx smluv x&xxxx;xxxxxxxx xxxxxxxx na xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxXxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;10 písm. e) |
documentation |
Zveřejnění xxxxxxxxxx a jiných závazků. [Xxxxx: Xxxxxxxx x&xxxx;xxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění obchodních x&xxxx;xxxxxx pohledávek [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxx. [Xxxxx: Obchodní x&xxxx;xxxx pohledávky] |
||||
ifrs-full |
DisclosureOfTradingIncomeExpenseExplanatory |
text block |
label |
Zveřejnění xxxxxx (xxxxxxx) z obchodování [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 10 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx výnosů (xxxxxxx) z obchodování. [Odkaz: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx ceny alokované xx xxxxxxxxx xxxxxxx x&xxxx;xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx xx zbývající xxxxxxx x&xxxx;xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;120 písm. b) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx na xxxxxxxxx xxxxxxx x&xxxx;xxxxxx xx xxxxxxxxx xx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxx alokované xx xxxxxxxxx xxxxxxx x&xxxx;xxxxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx nebo xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx xx zbývající závazky x&xxxx;xxxxxx [table] |
Zveřejnění: XXXX&xxxx;15 xxxx.&xxxx;120 xxxx.&xxxx;x) bod x) |
xxxxxxxxxxxxx |
Xxxxxxx pro zveřejnění xxxxxxxxx xxxxxxxxxx se xxxxxxxxxx ceny xxxxxxxxx xx xxxxxxxxx závazky x&xxxx;xxxxxx xx xxxxxxxxx xx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxXxxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx transakcí xxxx xxxxxxxxxxx stranami [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxXxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění transakcí xxxx xxxxxxxxxxx stranami [xxxx block] |
Zveřejnění: IAS 24 xxxx.&xxxx;18 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx mezi xxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxXxxxxxxXxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx představují xxxxx xxxxxxxx do xxxxxxx. Xxxx xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx informací xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx na xxxxx xxxx xxxx xxxxx tabulky. |
||||
ifrs-full |
DisclosureOfTransactionsBetweenRelatedPartiesTable |
table |
label |
Zveřejnění xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;24 odst. 19 |
documentation |
Tabulka xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx transakcí xxxx xxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx xx xxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxxxx vykázaných odděleně xx nabytí xxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx xx xxxxxx aktiv x&xxxx;xxxxxxxx závazků x&xxxx;xxxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxxxx [member]] |
||||
ifrs-full |
DisclosureOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombinationLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx vykázaných xxxxxxxx xx xxxxxx xxxxx x&xxxx;xxxxxxxx závazků v podnikové xxxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx. Xxxx pojmy xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx jedné xxxx více osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx od xxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx [table] |
Zveřejnění: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx zveřejnění xxxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxxxxx odděleně od xxxxxx aktiv x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 – Převody xxxxxxxxxx aktiv |
documentation |
Zveřejnění xxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 10 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxx xxxxxxxxxx smluv [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxx xxxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxx xxxxx: datum xxxxx platnosti 1. 1. 2023, XXXX&xxxx;4 – xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx xxxxxxxxxx xxxxx. [Odkaz: Xxxx xxxxxxxxxx xxxxx [member]] |
||||
ifrs-full |
DisclosureOfTypesOfInsuranceContractsLineItems |
line xxxxx |
xxxxx |
Xxxxxxxxxx xxxx pojistných xxxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx představují xxxxx xxxxxxxx do tabulky. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxx přidružených x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxXxxxxxxxxXxxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxx xxxxxxxxxx xxxxx [xxxxx] |
Xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;4 – zveřejnění |
documentation |
Tabulka xxx xxxxxxxxxx informací týkajících xx xxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx [xxxx block] |
Zveřejnění: XXXX 12 xxxx. X4 xxxx. e) |
documentation |
Zveřejnění nekonsolidovaných xxxxxxxxxxxxxxx jednotek. [Odkaz: Xxxxxxxxxxxxxxx xxxxxxxxxxxxx jednotky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx jednotek [line xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx zařazené xx xxxxxxx. Tyto xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx nebo xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx nekonsolidovaných xxxxxxxxxxxxxxx xxxxxxxx [table] |
Zveřejnění: XXXX 12 odst. X4 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxx xxxxxxxxxx informací xxxxxxxxxx se nekonsolidovaných xxxxxxxxxxxxxxx jednotek. |
||||
ifrs-full |
DisclosureOfVoluntaryChangeInAccountingPolicyAbstract |
label |
Zveřejnění xxxxxxxxxx xxxxx xxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx dobrovolné xxxxx účetního xxxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx pojmy xxxxxxxx xx tabulky. Tyto xxxxx xxxxxx k zveřejňování xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx k členům xxxxxxxxxxx xx xxxxx xxxx xxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx změny xxxxxxxx xxxxxxxx [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;29 |
xxxxxxxxxxxxx |
Xxxxxxx pro zveřejnění xxxxxxxxx xxxxxxxxxx se xxxxxxxxxx změny xxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxXxxxXxXxxxxxxxXxxxXxxxxXxxxXxXxxXxxxXxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx výnosové křivky xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxx, xxxxx xx xxxxxx xx&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx [abstract] |
||
ifrs-full |
DisclosureOfYieldCurveUsedToDiscountCashFlowsThatDoNotVaryBasedOnReturnsOnUnderlyingItemsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx výnosové xxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx peněžních xxxx, které se xxxxxx xx&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx položek [text xxxxx] |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;120 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxx, které xx xxxxxx xx&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, xx xxxxxxx xxxxxxxx 36 xxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxXxxxXxXxxxxxxxXxxxXxxxxXxxxXxXxxXxxxXxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx výnosové xxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxx, xxxxx se xxxxxx na základě xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx [xxxx xxxxx] |
|
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxx xxxxx zařazené xx xxxxxxx. Tyto pojmy xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxx xxxx více xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxXxxxXxXxxxxxxxXxxxXxxxxXxxxXxXxxXxxxXxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx použité k diskontování xxxxxxxxx xxxx, které xx xxxxxx xx&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx [xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;120 |
xxxxxxxxxxxxx |
Xxxxxxx pro zveřejnění xxxxxxxxx o výnosové xxxxxx xxxxxxx k diskontování xxxxxxxxx xxxx, xxxxx se xxxxxx xx&xxxx;xxxxxxx výnosů x&xxxx;xxxxxxxxxxxx položek [xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx přístupu [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxxXXXX9Xxxxxxxx |
xxxxx |
Xxxxxxxxxx informací x&xxxx;xxxxxxx xxxxxxx x&xxxx;XXXX 9 [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxXxxxxXxxxxxxxxxxxXxxxXxxxXxXxxxxXxxxxxxxxxXxXxxxxXxxxXxxxxxxXxXxxxXxxxxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxx, xx se uskutečnily xxxxxxxxx se xxxxxxxxxxx xxxxxxxx xx xxxxxxx xxxxxxxx, xxxxx odpovídají xxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IAS 24 odst. 23 |
documentation |
Informace x&xxxx;xxx, že xx xxxxxxxxxxx transakce xx xxxxxxxxxxx stranami na xxxxxxx xxxxxxxx, které xxxxxxxxxx obvyklým xxxxxx xxxxxxxxx xxxxxxxxx, xxxxxxxxxxxx xxxxx v případech, xxx xxxx podmínky lze xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxxxxXxxxxxxXxXxxxxxxXxxxxxxxXxXxxxxXxXxxxxXxxxxxxXxxxxxxxxxxxXxxxxxXxxxxxxxxxxxxXxxXxxxxXxXxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx toho, xxx xxxx xxxxxxx xxxxxxxxx xxxx xxxx xxxxxxxx xxxxx xxxxxxxxx podmínek xxxxxxxxx xxxxx před xxxxxxxxxx xxxxxx závěrky xx zveřejnění |
Zveřejnění: IFRS 7 xxxx.&xxxx;18 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxx bylo selhání xx xxxxxx k přijatým xxxxxx xxxxxxxxx nebo xxxx xxxxxxxx xxxxx xxxxxxxxx podmínek xxxxxxxxx xxxxx xxxxx před xxxxxxxxxx účetní závěrky xx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: IFRS 5 – Xxxxxxxxxx a zveřejňování |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxx, která xxxx xxx vyřazena, nebo xx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxx x)&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xxxx xxxxxx xxxxxx xxxxxxxx; b) je xxxxxxxx xxxxxxx xxxxxxxxxxxxxx xxxxx vyřadit xxxxxxxxxx xxxxxx xxxx xxxx xxxxxx xxxxxx xxxxxxxx; xxxx c) je dceřiným xxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxx prodeje. Xxxxxxx xxxxxx jednotky xxxxxxxx činnosti x&xxxx;xxxxxxx xxxx xxxxx xxxxxxxxxxx, xxxxxxxx a pro účely xxxxxxxx xxxxxxxxxxx, od xxxxxx účetní xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxx peněžní xxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;13 xxxx. X11 písm. x), xxxxxxx: XXXX 13 xxxx. XX63 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx specifickou xxxxxxxx xxxxxxxxx odpovídající xxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxx xxxxxxx částek xxxxxxxxx xxxxxxxxx xxxx xx xxxxxxx xxxxxxx oceňování xxxxxx současné xxxxxxx x&xxxx;xxxxxxxxx xxxxxxx (xxxxxxxxx xxxxxx xxxxxx nákladů xxxxxxxx, xxxxxxxxxx xxxx xxxxx růstu výnosů, xxxxxxxxxx xxxxxxxx marže xxxx zdaněním, xxxxxxx xx xxxxxxxxxxxxxxxxxx, xxxxxx xx ovládání). [Odkaz: Xxxxxxxx xxxxxxx [xxxxxx]; Xxxxxx xxxxxx [member]] |
||||
ifrs-full |
DiscountedUnguaranteedResidualValueOfAssetsSubjectToFinanceLease |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx xxxxx, xxxxx xxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;16 odst. 94 |
documentation |
Částka xxxxxxxxxxxx nezaručené xxxxxxxx xxxxxxx xxxxx, xxxxx xxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx. Xxxxxxxxxx xxxxxxxx xxxxxxx xx xxxx xxxxxxxx hodnoty xxxxxxxxxxxx xxxxxx, xxxxx realizace xxxxxxxxxxxxxx xxxx zaručena xxxx xx xxxxxxxx xxxxx xxxxxxx spřízněnou x&xxxx;xxxxxxxxxxxxxx. Xxxxxxxx leasing xx xxxxxxx, xxxxx xxxxxxx v podstatě všechna xxxxxx x&xxxx;xxxxxx vyplývající x&xxxx;xxxxxxxxxxx podkladového xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxx, xxxxxxx xxxxxxxx xxx ocenění [member] |
Obvyklá xxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. d) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxx jako xxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxxx na výpočtu xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxXxXxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxXxxxxXxXxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxx xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxx hodnoty xxxxxxx o náklady xx xxxxxx |
Xxxxxxxxxx: IAS 36 xxxx.&xxxx;130 xxxx.&xxxx;x) bod xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx xxxxxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx snížené o náklady xx prodej. |
||||
ifrs-full |
DiscountRateUsedInPreviousMeasurementOfFairValueLessCostsOfDisposal |
X.XX instant |
label |
Diskontní xxxxx xxxxxxx xxx xxxxxxxxxx stanovení xxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xx xxxxxx |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;130 xxxx.&xxxx;x) bod xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx použitá xxx xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxXxXxxxxxxXxxxXxxxxXxXxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx sazba xxxxxxx xxx xxxxxxxxx časové xxxxxxx peněz, xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové regulaci |
Zveřejnění: XXXX 14 xxxx.&xxxx;33 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx xxxxxxx xxx vyjádření xxxxxx xxxxxxx xxxxx, xxxxx xx xxxxxxx x&xxxx;xxxxxxxx účtů xxxxxxxx xxxxxxxxx při cenové xxxxxxxx. [Xxxxx: Zůstatky xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxXxxxxxxXxxxxxxxxxxXxXXXXXxXxxxxxxxXxXxxxXxXxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxx xxxxxx, který xxxx xxx xxxxx xxxxxxxxx první aplikace xxxxxx xxxxxxxxx XXXX xx xxxxxx xxxxxxx |
Xxxxxxx: XXX 8 xxxx.&xxxx;31 xxxx. e) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx, xxxxx xxxx xxx podle xxxxxxxxx první xxxxxxxx xxxxxx xxxxxxxxx IFRS xx xxxxxx závěrku. |
||||
ifrs-full |
DisposalGroupsClassifiedAsHeldForSaleMember |
member |
label |
Vyřazované xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;5 – Xxxxxxxxxx x&xxxx;xxxxxxxxxxxx, obvyklá xxxxx: XXXX&xxxx;5 xxxx.&xxxx;38 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxx, xxxxx xxxx xxx xxxxxxxx xxxxxxxx xxxx xxxxxxx v jedné xxxxxxxxx, x&xxxx;xxxxxxx xxxxx souvisejících x&xxxx;xxxxxx aktivy, xxxxx xxxxx převedeny x&xxxx;xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXX 10 xxxx.&xxxx;22 písm. a) |
documentation |
Tento člen xxxxxxxxxxx vyřazení xxxxxxxxxx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx podniky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxxxxxXxxXxxxxxxx |
(X) xxxxxxxx, credit |
label |
Vyřazení x&xxxx;xxxxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX 38 xxxx.&xxxx;118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx a goodwillu xxxxxxxxxxx x&xxxx;xxxxxxxx a odstavení. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxxx x&xxxx;xxxxxxxxx, xxxxxxxx xxxxxx a goodwill celkem |
||||
ifrs-full |
DisposalsAndRetirementsIntangibleAssetsAndGoodwillAbstract |
label |
Vyřazení x&xxxx;xxxxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx [abstract] |
||
ifrs-full |
DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwill |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx x&xxxx;xxxxxxxxx, nehmotná xxxxxx x&xxxx;xxxxxxxx goodwillu |
Obvyklá xxxxx: XXX 38 xxxx.&xxxx;118 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx s výjimkou goodwillu] |
||||
negatedTotalLabel |
Vyřazení x&xxxx;xxxxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx goodwillu celkem |
||||
ifrs-full |
DisposalsAndRetirementsIntangibleAssetsOtherThanGoodwillAbstract |
label |
Vyřazení x&xxxx;xxxxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx goodwillu [abstract] |
||
ifrs-full |
DisposalsAndRetirementsPropertyPlantAndEquipment |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx x&xxxx;xxxxxxxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: IAS 16 xxxx.&xxxx;73 xxxx. e) |
documentation |
Úbytek xxxxxxx, budov x&xxxx;xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx a odstavení. [Xxxxx: Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxxx a odstavení, pozemky, xxxxxx a zařízení xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx x&xxxx;xxxxxxxxx, xxxxxxx, budovy x&xxxx;xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxxxxx |
(X) duration, xxxxxx |
xxxxx |
Xxxxxxxx, xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 41 xxxx.&xxxx;50 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx. [Xxxxx: Biologická xxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxx, xxxxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxxxxxXxxXxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX 38 xxxx.&xxxx;118 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx aktiv x&xxxx;xxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx a goodwill] |
||||
negatedLabel |
Vyřazení, xxxxxxxx aktiva x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
(X) xxxxxxxx, credit |
label |
Vyřazení, xxxxxxxx xxxxxx s výjimkou xxxxxxxxx |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;118 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx nehmotných xxxxx x&xxxx;xxxxxxxx goodwillu xxxxxxxxxxx x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx s výjimkou goodwillu] |
||||
negatedLabel |
Vyřazení, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx, xxxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;40 xxxx.&xxxx;76 xxxx.&xxxx;x), xxxxxxxxxx: IAS 40 xxxx.&xxxx;79 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx vyplývající x&xxxx;xxxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxxx majetek] |
||||
negatedLabel |
Vyřazení, xxxxxxxxxx xxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 16 xxxx.&xxxx;73 xxxx. e) xxx ii) |
documentation |
Úbytek xxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxxx, xxxxxx a zařízení] |
||||
negatedLabel |
Vyřazení, pozemky, xxxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxXxxxxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Odbytové x&xxxx;xxxxxxxxxxxxxxx náklady |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxx xx odbytových xxxxxxx a administrativních xxxxxxx. [Xxxxx: Xxxxxxxxxxxxxxx xxxxxxx; Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx náklady |
Příklad: XXX 1 odst. 103, xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;99 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxx xx odbytu xxxxx x&xxxx;xxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 55 |
documentation |
Částka xxxxxxxx, xxxxx xxxxxxxxxx deklarovala, xxx xxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxx |
Xxxxxxx: IAS 32 xxxx.&xxxx;40 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxxxxxxxxx jako xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx xxxx výplaty xxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 odst. 107 |
documentation |
Částka xxxxxxxx xxxxxxxxxx xxxx xxxxxxx vlastníkům. |
||||
negatedLabel |
Dividendy xxxxxxxx xxxx xxxxxxx xxxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx placené, xxxxxxxxxxxxx jako xxxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;7 xxxx.&xxxx;31 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx účetní xxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxx. |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxxxx xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxx činnosti |
Zveřejnění: XXX&xxxx;7 xxxx.&xxxx;31 |
xxxxxxxxxxxxx |
Xxxxxxx odtok x&xxxx;xxxxxxxx xxxxxxxxx účetní xxxxxxxxx klasifikovaný xxxx xxxxxxxx xxxxxxxx. |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxxxx xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx dividendy, xxxxxxx xxxxx |
Xxxxxxxxxx: IAS 34 xxxx.&xxxx;16X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx vyplacených xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxxXxxxxxXxxXxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxx, kmenové akcie, xx xxxxx |
Xxxxxxxxxx: IAS 34 xxxx.&xxxx;16X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx dividend xxxxxxxxxxx xx kmenovou xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxx, xxxxxxx xxxxx |
Xxxxxxxxxx: XXX&xxxx;34 xxxx.&xxxx;16X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx dividend xxxxxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxx jiných xxx xxxxxxx akcie. [Xxxxx: Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxXxxxxxXxxXxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxx, xxxxxxx xxxxx, na akcii |
Zveřejnění: XXX&xxxx;34 odst. 16A písm. f) |
documentation |
Částka xxxxxxxx xxxxxxxxxxx xx xxxxx akcii. |
||||
ifrs-full |
DividendsPaidToEquityHoldersOfParentClassifiedAsFinancingActivities |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx u dividend xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx jako xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxXxxxxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Dividendy xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;X10 písm. a) |
documentation |
Částka xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx. [Xxxxx: Nekontrolní xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxXxxxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Dividendy xxxxxxxxx xxxxxxxxxxxxxxx vlastníkům, klasifikované xxxx xxxxxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxxx; Dividendy xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxx, xxxxxxxxx nepeněžních xxxxx |
Xxxxxxxxxx: XXXXX 17 xxxx.&xxxx;16 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxxx prostřednictvím rozdělení xxxxxxxxxxx xxxxx vlastníkům. |
||||
ifrs-full |
DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners |
X duration |
label |
Dividendy xxxxxxxx nebo xxxxxxxxxxx xxxx schválením xxxxxx xxxxxxx xx xxxxxxxxxx, xxx nevykázané xxxx xxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXX 10 xxxx.&xxxx;13, xxxxxxxxxx: XXX 1 xxxx.&xxxx;137 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxxxx xxxx deklarovaných xx xxxxxxxxxxx období, xxx xxxx xxxxx xxxxxxxxx xxxxxx závěrky ke xxxxxxxxxx. Xxxx xxxxxxxxx xxxxxx na xxxxx xxxxxxxxxxxx období uznány xxxx xxxxxxx, protože x&xxxx;xxxxxx datu xxxxxxxxxx xxxxx povinnost. |
||||
commentaryGuidance |
Pro tento xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx používá x&xxxx;xxxxxxxx xxxxx, xxxx možná xxxxx xxxxx zápornou xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx a amortizace [xxxxxx]; Kumulované odpisy, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx vykázaných xxxxx xxxxxxxxxxx GAAP [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Dopad xxxxxxxx na xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx částek [xxxxxx]; Xxxxxxxx prognóza přijatých (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx ocenění [xxxxxx]; Xxxxxxxxx (úbytky) způsobené xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxx (snížení) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx předchozích účetních xxxxxx [xxxxxx]; Přírůstek (xxxxxx) způsobený xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx dobrovolnými xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx položky xxxxxxxxxxxx [member]; Xxxxxx xxxxx [member]; Xxxxxxx xxxxxxx z definovaných požitků (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Podíl zajistitele xx částce vyplývající x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx rizik [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxXxxxxXxxXxxXxxxxxxxxxXxXxxxxxxxxxxxXxXxxxxxXxxXxxxx |
X.XX duration |
label |
Dividendy xx xxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxx závěrky xx xxxxxxxxxx, ale xxxxxxxxxx xxxx xxxxxxxxx vlastníkům |
Zveřejnění: XXX 1 odst. 137 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx na xxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxx xxxx schválením xxxxxx závěrky xx xxxxxxxxxx, xxx xxxxxxxxxxxx xxxx rozdělení xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;X12 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 7 xxxx.&xxxx;31 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx z přijatých xxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxx dividendy |
||||
ifrs-full |
DividendsReceivedClassifiedAsOperatingActivities |
X duration, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxx činnosti |
Zveřejnění: XXX&xxxx;7 xxxx.&xxxx;31 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxxxx dividend xxxxxxxxxxxxx xxxx provozní xxxxxxxx. [Xxxxx: Přijaté xxxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxx xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Dividendy přijaté x&xxxx;xxxxxxxxxxxx podniků, xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 odst. 16 |
documentation |
Peněžní xxxxxx představující xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx investiční xxxxxxxx. [Xxxxx: Přidružené xxxxxxx [xxxxxx]; Xxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Dividendy xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxx činnosti |
Obvyklá xxxxx: IAS 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx xxxxxxxxxxxxx dividendy xxxxxxx z investic, xxxxx xxxx xxxxxxxx xxxxxx xxxxxxxxxxxx metody, xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx vykazované xxxxxxxxxxxx xxxxxxx; Xxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxXxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx přijaté xx xxxxxxxxxx xxxxxxx, xxxxxxxxxxxxx jako investiční xxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx představující xxxxxxxxx xxxxxxx xx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx xxxx xxxxxxx nekontrolujícím xxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;106 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx. [Xxxxx: Nekontrolní podíly] |
||||
ifrs-full |
DividendsRecognisedAsDistributionsToOwnersOfParent |
X duration, xxxxx |
xxxxx |
Xxxxxxxxx vykázané jako xxxxxxx vlastníkům xxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: IAS 1 xxxx.&xxxx;106 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx vykázaných xxxx xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx podnik [member]] |
||||
ifrs-full |
DividendsRecognisedAsDistributionsToOwnersOfParentRelatingToCurrentYear |
X duration, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxxxxx se xxxxxxx xxxx |
Xxxxxxx praxe: XXX 1 odst. 106 xxxx. d) |
documentation |
Částka xxxxxxxx xxxxxxxxxx xx xxxxxxx xxxx xxxxxxxxxx xxxx xxxxxxx xxxxxxxxxx mateřského xxxxxxx. [Xxxxx: Mateřský xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxXxXxxxxxXxxxxxxxXxXxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxxxxx xx xxxxxxxxxxx xxxx |
Xxxxxxx praxe: IAS 1 xxxx.&xxxx;106 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxxx xxxx xxxxxxxxxx xxxx výplaty xxxxxxxxxx mateřského xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxXxxXxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxxx xx xxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;107 |
xxxxxxxxxxxxx |
Xxxxxx dividend xx xxxxx xxxxxxxxxx xxxx xxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Dividendy xxxxxxxx x&xxxx;xxxxxxxx xx xxxxxxxxxxxx nástrojů xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx vykázanou xx xxxxxxxxx xxxxxxx výsledku, xxxxxxxxxxxx x&xxxx;xxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;11X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx dividend xxxxxxxxxx xx investic do xxxxxxxxxxxx nástrojů, které xxxxxx xxxxxxxx xxxxxxxx xx oceňované xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxxx xx xxxxxxxxxxxx nástrojů xxxxxxxx xx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxXxxXxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx u investic xx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xx oceňované xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxxx xx konci xxxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;11X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxx do xxxxxxxxxxxx xxxxxxxx, které účetní xxxxxxxx xxxxxxxx xx xxxxxxxxx reálnou xxxxxxxx xxxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxxx xx konci xxxxxxxxxxxx xxxxxx. [Xxxxx: Investice xx xxxxxxxxxxxx nástrojů xxxxxxxx za oceněné xxxxxxx xxxxxxxx vykázanou xx ostatního úplného xxxxxxxx [member]] |
||||
ifrs-full |
DomicileOfEntity |
text |
label |
Domicil účetní xxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;138 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxx xxxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxx domicilu [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx xxxx x&xxxx;xxxxxxxx |
Xxxxxxx praxe: IAS 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx nákladů xxxxxxxxxxxx x&xxxx;xxxxxxxx xxxx x&xxxx;xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxXxxxxxxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx xxxxx (xxxxxx) na xxxxxxx, kapitálové xxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx kmenových xxxxx [abstract] |
||
ifrs-full |
EarningsPerShareAbstract |
label |
Zisk na xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxXxxxxXxxxxxxxxxx |
xxxx block |
label |
Zisk xx akcii [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;33 odst. 66 |
documentation |
Zveřejnění xxxxx xx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxx na xxxxx [xxxx items] |
|
documentation |
Řádkové položky xxxxxxxxxxx xxxxx xxxxxxxx xx tabulky. Xxxx xxxxx slouží x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx definovaným xx xxxxx nebo xxxx xxxxx tabulky. |
||||
ifrs-full |
EarningsPerShareTable |
table |
label |
Zisk xx xxxxx [table] |
Zveřejnění: XXX&xxxx;33 odst. 66 |
documentation |
Tabulka pro xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx zisku na xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxXxxxxxxxxxxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx přecenění, xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;57 |
xxxxxxxxxxxxx |
Xxxxx účinnosti xxxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxXxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxx účinnosti xxxxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IAS 38 xxxx.&xxxx;124 xxxx.&xxxx;x) xxx i) |
documentation |
Data xxxxxxxxx xxxxxxxxx x&xxxx;xxxx xxxxxxxxxx xxxxx xxxxxx xxx xxxxxxxx uváděných x&xxxx;xxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxXxxxxxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxx xxxxxxxxx xxxxxxxxx, xxxxxxx, xxxxxx a zařízení |
Zveřejnění: XXX 16 xxxx.&xxxx;77 písm. a) |
documentation |
Data, xx kterým xxxxx x&xxxx;xxxxxxxxx, u položek xxxxxxx, xxxxx a zařízení uváděných x&xxxx;xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx, xxxxxx a zařízení] |
||||
ifrs-full |
EffectiveInterestRateDeterminedOnDateOfReclassificationOfFinancialAssetsFirstApplicationOfIFRS9 |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx míra xxxxxxxxx x&xxxx;xxxx reklasifikace xxxxxxxxxx xxxxx z kategorie xxxxx oceňovaných reálnou xxxxxxxx xxxxxxxxx xx xxxxx nebo xxxxxx, xxxxxxx xxxxxxx standardu XXXX&xxxx;9 |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx úroková xxxx xxxxxxxxx x&xxxx;xxxx, xxx xxxxxx xxxxxxxx xxxxxxxxxxxxx svá xxxxxxxx xxxxxx x&xxxx;xxxxxxxxx aktiv xxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx do xxxxx xxxx ztráty x&xxxx;xxxxxxxx xxxxxxxx xx standard XXXX&xxxx;9. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxXxxxxxxxxxXxXxxxXxXxxxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxxXxXXXX9 |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xxxx xxxxxxxxx k datu xxxxxxxxxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx vykázanou xx xxxxx xxxx xxxxxx, xxxxxxx xxxxxxx xxxxxxxxx IFRS 9 |
Zveřejnění: IFRS 7 xxxx.&xxxx;42X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx xxxx stanovená x&xxxx;xxxx, xxx xxxxxx xxxxxxxx reklasifikuje xxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx nebo xxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxxxxx IFRS 9. [Odkaz: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxxXxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;12X písm. f) |
documentation |
Efektivní xxxxxxx xxxx xxxxxxxxxx aktiv xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxx xxxx xxxxxxxxxxxxxx. [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxxXxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx úroková míra xxxxxxxxxx aktiv xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxx nebo xxxxxx |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;12X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx míra xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxx oceňovaných xxxxxxx xxxxxxxx vykázanou xx xxxxx xxxx xxxxxx. [Xxxxx: Finanční xxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx zisku nebo xxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxxXxxxXxxxXxxxxxXxxxxxxXxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxxxxXxxxxxXxXxxxXxxXxxxxXxxxxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxXxxxxxXxxxxxxxxxxxxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx úprav xxxxxxxxx, xxxx xxxxxx xxxxxxxx xxxxxxx xxxxxx rozdělení xxxxxx (nákladů) x&xxxx;xxxxxxxxxx xxxxxx xxxx hospodářským xxxxxxxxx x&xxxx;xxxxxxxx úplným xxxxxxxxx u smluv s prvky xxxxx xxxxxx [axis] |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;113 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx tabulky definuje xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, kterými xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxxXxxxXxxxXxxxxxXxxxxxxXxxxxXxXxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxxxxXxxxxxXxXxxxXxxXxxxxXxxxxxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxXxxxxxXxxxxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxx xxxxxxxxx, když xxxxxx xxxxxxxx xxxxxxx xxxxxx rozdělení příjmů (xxxxxxx) z pojistného xxxxxx xxxx xxxxxxxxxxxx výsledkem x&xxxx;xxxxxxxx úplným výsledkem x&xxxx;xxxxx x&xxxx;xxxxx xxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 odst. 113 písm. b) |
documentation |
Tento xxxx xxxxxxxxxxx dopad xxxxx xxxxxxxxx, xxxx xxxxxx xxxxxxxx změnila xxxxxx xxxxxxxxx příjmů (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx xxxx hospodářským xxxxxxxxx x&xxxx;xxxxxxxx úplným výsledkem x&xxxx;xxxxx x&xxxx;xxxxx přímé xxxxxx, na xxxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxxxx. [Xxxxx: Xxxxx xxxxxxx podkladových xxxxxxx xxx xxxxxxx x&xxxx;xxxxx xxxxx xxxxxx; Xxxxxx (náklady) z pojistného xxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx] |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;140 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx efekt maximální xxxx xxxxx v plánu xxxxxxxxxxxx požitků. Xxxxxxxxx xxxx xxxxx je xxxxxxxx hodnota xxxxx xxxxxxxxxxxx užitků xx xxxxx xxxxxx x&xxxx;xxxxx xxxxxxxxxxxx požitků xx xxxxxxx budoucích xxxxxxxxx xx plánu definovaných xxxxxxx. [Xxxxx: Plány xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxXxxxXxxxxxxXxXxxxXxxXxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxx xxxxxxxx xxxxx u peněžních xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx |
Xxxxxxxxxx: XXX 7 odst. 25, xxxxxxxxxx: XXX&xxxx;7 odst. 28 |
documentation |
Dopady xxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx xxxxxxxx nebo xxxxxxxx x&xxxx;xxxx xxxx. [Xxxxx: Xxxxxxx prostředky x&xxxx;xxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxXxxxXxxxxxxXxXxxxXxxXxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxx měnových xxxxx u peněžních prostředků x&xxxx;xxxxxxxxx ekvivalentů [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxXxxxxxxXxxxxxxxXxxxxxxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxxxx xxxxxxxxxxxx přístupu [xxxx] |
Xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx standardu XXXX 9, IFRS 4 xxxx.&xxxx;39X písm. e) |
documentation |
Osa xxxxxxx xxxxxxxx xxxxx xxxx členy v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxXxxxxxxxXxxxxxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx IFRS 9, IFRS 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxXxXXXXxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx přechodu xx xxxxxxxxx XXXX [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;1 xxxx.&xxxx;24 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxx xxxxx xxxxxxxx z předchozích xxxxx XXXX xx xxxxxxxxx XXXX. [Xxxxx: Xxxxxxxxx GAAP [xxxxxx]; XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxxxxxXxXxxxxxXxxXxXxxxxxXxxxxxxxxxxXxxxxxxXxxxxxXxxXxxxXxxxxxxXxXxxxxxxxxxXxxxXxxxxXxxXxxxxxxxxXxxxXxxxxxXxxxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Dopad xxxxxxxxxx neupravit xxxxx x&xxxx;xxxxxxxx xxxxxxx xx xxxxxx xxxx marže x&xxxx;xxxxxxxxx xxxx x&xxxx;xxxxxxxxx xxxxxx pro xxxxx xxxxxx xxxxx x&xxxx;xxxxx xxxxx účasti |
Zveřejnění: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;112 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxx neupravit marži x&xxxx;xxxxxxxx xxxxxxx na xxxxxx xxxx xxxxx x&xxxx;xxxxxxxxx xxxx x&xxxx;xxxxxxxxx xxxxxx xxx účely xxxxxx xxxxx s prvky xxxxx účasti. [Xxxxx: Xxxxx složení xxxxxxxxxxxx xxxxxxx xxx smlouvy x&xxxx;xxxxx přímé účasti] |
||||
ifrs-full |
EightYearsBeforeReportingYearMember |
member |
label |
Osm xxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxx [member] |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxx, xxxxx xxxxxxx xxx xxx xxxx xxxxxx xxxxxxxxxxxx účetního období. |
||||
ifrs-full |
ElectricityDistributionMember |
member |
label |
Distribuce xxxxxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;33, příklad: XXXX 14 xxxx. XX2 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxx týkající xx xxxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxxxxxxxx částek [member] |
Příklad: XXXX&xxxx;8 xxxx.&xxxx;28, příklad: XXXX 8 xxxx. XX4 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxx xxxxxx xx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxx jednotky. |
||||
ifrs-full |
EmployeeBenefitsExpense |
X duration, debit |
label |
Náklady xx xxxxxxxxxxxxx požitky |
Příklad: XXX 1 odst. 102, xxxxxxxxxx: IAS 1 xxxx.&xxxx;104, xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;99 |
xxxxxxxxxxxxx |
Xxxxxxx na xxxxxxx xxxxx xxxxxx poskytované xxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xx xxxxxx xxxxxx xxxx za xxxxxxxx xxxxxxxxxx xxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxx xxxx xxxxxxxx položku x&xxxx;xxxxxxxx xxxxxxx xx xxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx vázanou xx akcie se xxxxxxxxxxx (nebo xxxx xxxx náklady vznikající x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xx xxxxx xx xxxxxxxxxxx nulové). XXXXXXXXXXXX tuto xxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xx zaměstnanecké požitky xxxxxxxxxxxx xxxxxxx vznikající x&xxxx;xxxxxxxx transakcí s úhradou xxxxxxx xx xxxxx xx xxxxxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxx xx xxxxxxxxxxxxx xxxxxxx xxxxxx |
||||
xxxxxxxXxxxx |
Xxxxxxx xx xxxxxxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;26 xxxx.&xxxx;35 xxxx.&xxxx;x) bod xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx zaměstnanců xx xxxxxxxxxx plánů. |
||||
ifrs-full |
EmployerContributions |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx zaměstnavatele |
Zveřejnění: IAS 26 xxxx.&xxxx;35 xxxx.&xxxx;x) bod x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxxxxxx xx xxxxxxxxxx plánů. |
||||
ifrs-full |
EnergyExpense |
X duration, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx vznikajících x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Poplatky xx přenos xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx podstatného závazku xxxx podmíněného xxxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;10 xxxx.&xxxx;22 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxx nebo xxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxxx nástroje xxxxxx xxxxxx xxxxxxxxx. Představuje xxxx standardní xxxxxxx xxx osu „Xxxxx xxxxxxxxx kapitálových xxxxxxxx xxxxxx jednotky“, xxxx-xx xxxxxx žádný xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxxxxXxxxxx |
xxxxxx [default] |
label |
Součet xxxxxx xxxxxxxx xx xxxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 27 xxxx.&xxxx;16 písm. x), zveřejnění: IAS 27 xxxx.&xxxx;17 písm. x), xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;X4 xxxx.&xxxx;x), xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;4 xxxx.&xxxx;39X, xxxxxxxxxx: účinný xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 odst. 39M |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxxxxx podniky“, není-li xxxxxx žádný xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxxXxxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx účetní xxxxxxxx za podnikové xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64, xxxxxxxxxx: IFRS 3 odst. X67 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxxx xxxxxxx xxx osu „Xxxxxxxxx xxxxxxxxx“, xxxx-xx xxxxxx žádný xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxxxxxxxxXxxxxXxxxxx |
xxxxxx [default] |
label |
Součet účetní xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx [member] |
Zveřejnění: IAS 36 odst. 134, xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;135 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx standardní xxxxxxx xxx xxx „Xxxxxxxxxxxx xxxxxxxx“, není-li použit xxxxx xxxx člen. |
||||
ifrs-full |
EntitysTotalForConsolidatedStructuredEntitiesMember |
member [xxxxxxx] |
xxxxx |
Xxxxxx xxxxxx jednotky xx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;12 – Xxxxxx xxxxx xxxxxxxxxxxxx s podílem xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxxx hodnotu xxx xxx „Konsolidované strukturované xxxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxxXxxxxxXxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx účetní jednotky xx xxxxxxx úvěrové xxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x), xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 odst. 36 xxxx.&xxxx;x), příklad: XXXX&xxxx;7 xxxx. XX20X, xxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;XX24 písm. a) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxxx hodnotu xxx xxx „Xxxxxxx xxxxxxx stupně“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx xxxxxx xxxxxxxx za znehodnocení xxxxxxxxxx aktiv [xxxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx hodnotu pro xxx „xxxxxxxxxxxx xxxxxxxxxx xxxxx“, xxxx-xx použit xxxxx jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxxxxXxxxxxXxXxxxxxxxxxxxxxXxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx xxxxxx xxxxxxxx xx xxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 36 odst. 130 |
documentation |
Tento xxxx představuje standardní xxxxxxx xxx xxx „Xxxxxxxxxx aktiva nebo xxxxxxxxxxxx xxxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxxXxxxxxXxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx xxxxxx xxxxxxxx xx xxxxxxx xxxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x), xxxxxxx: XXXX&xxxx;7 odst. 35M, příklad: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;36 xxxx.&xxxx;x), xxxxxxx: XXXX&xxxx;7 odst. XX20X, xxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;XX25 písm. b) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxx xxxxxxx xxxxxx“, xxxx-xx použit xxxxx xxxx člen. |
||||
ifrs-full |
EntitysTotalForJointOperationsMember |
member [xxxxxxx] |
xxxxx |
Xxxxxx xxxxxx jednotky xx xxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 12 xxxx. X4 xxxx. c) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxxx xxxxxxxx“, není-li xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxXxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx xxxxxx xxxxxxxx xx společné xxxxxxx [member] |
Zveřejnění: IAS 27 odst. 16 xxxx. x), xxxxxxxxxx: IAS 27 xxxx.&xxxx;17 xxxx. x), zveřejnění: IFRS 12 xxxx.&xxxx;X4 xxxx.&xxxx;x), xxxxxxxxxx: xxxxx konce platnosti 1.&xxxx;1. 2023, IFRS 4 xxxx.&xxxx;39X, xxxxxxxxxx: xxxxxx xxx prvním xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 odst. 39M |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxxx xxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxxxxxXxXxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx xxxxxx xxxxxxxx xx xxxxxxxxxxxxxxx xxxxxxx [member] |
Příklad: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: XXXX 7 xxxx. XX20X |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje standardní xxxxxxx pro xxx „Xxxxxxxxxxxxxxx xxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxXxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx účetní xxxxxxxx xx xxxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;24 xxxx.&xxxx;19 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxxx hodnotu pro xxx „Xxxxxxxxx spřízněných xxxxx“, xxxx-xx použit xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxXxxxxxxxxxxxxXxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx účetní jednotky xx xxxxxxx konsolidace xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;28 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxxx hodnotu xxx xxx „Xxxxxxx xxxxxxxxxxx xxxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx účetní xxxxxxxx xx xxxxxxx podniky [xxxxxx] |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 písm. x), xxxxxxxxxx: XXX 27 xxxx.&xxxx;17 xxxx. x), xxxxxxxxxx: XXXX 12 xxxx. X4 písm. a) |
documentation |
Tento xxxx xxxxxxxxxxx standardní xxxxxxx xxx xxx „Xxxxxxx xxxxxxx“, xxxx-xx xxxxxx xxxxx jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx xxxxxx xxxxxxxx xx xxxxxxxxxxxxxxx xxxxxxxxxxxxx jednotky [member] |
Zveřejnění: XXXX 12 xxxx. X4 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje standardní xxxxxxx xxx xxx „Xxxxxxxxxxxxxxx strukturované xxxxxxxx“, xxxx-xx použit xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxXxxxxxxxxxxxxxXxxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx xxxxxx jednotky za xxxxxxxxxxxxxxx dceřiné podniky [xxxxxx] |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;19X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx hodnotu xxx xxx „Xxxxxxxxxxxxxxx xxxxxxx xxxxxxx“, není-li xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
Xxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 55, xxxxxxxxxx: XXX&xxxx;1 odst. 78 xxxx.&xxxx;x), xxxxxxxxxx: XXXX 1 xxxx.&xxxx;24 xxxx. x), xxxxxxxxxx: IFRS 1 xxxx.&xxxx;32 písm. a) bod x), zveřejnění: IFRS 13 odst. 93 xxxx. x), xxxxxxxxxx: IFRS 13 odst. 93 xxxx. x), xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx zbytkového xxxxxx xx xxxxxxxx xxxxxx xxxxxxxx xx odečtení xxxxx jejích závazků. |
||||
totalLabel |
Vlastní xxxxxxx xxxxxx |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxx xxxxxxx xx začátku xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxx xxxxxxx na xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx x&xxxx;xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx vlastního xxxxxxxx a závazků xxxxxx xxxxxxxx. [Odkaz: Xxxxxxx xxxxxxx; Xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx x&xxxx;xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Vlastní xxxxxxx xxxxxxxxxxx vlastníkům xxxxxxxx xxxxxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;54 písm. r) |
documentation |
Částka xxxxxxxxx xxxxxxxx připadajícího xxxxxxxxxx xxxxxxxx společnosti. Xxx xxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxx podíly. |
||||
totalLabel |
Vlastní xxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxxx celkem |
||||
ifrs-full |
EquityAttributableToOwnersOfParentMember |
member |
label |
Vlastní xxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxxx [member] |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;106 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxx společnosti. |
||||
ifrs-full |
EquityInstrumentsAmountContributedToFairValueOfPlanAssets |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx nástroje, xxxxxx xxxxxxxxxxxx k reálné xxxxxxx xxxxx plánu |
Příklad: XXX 19 xxxx.&xxxx;142 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxxx xxxxxxxx xxxxxxxxxxxxx vlastní xxxxxxx (xx. xxxxxx xxxx) xxxxxxxxxx k reálné xxxxxxx xxxxx v plánu definovaných xxxxxxx. [Odkaz: Aktiva xxxxx, x&xxxx;xxxxxx xxxxxxx; Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx nástrojů držených xxxxxx xxxxxxxxx, které xxxxxxxxx xxxxxxxx xxxxx xx aktivech jiné xxxxxx jednotky po xxxxxxxx všech xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxxx nástroje, xxxxxxxxx xxxxx přispívající x&xxxx;xxxxxx xxxxxxx xxxxx xxxxx |
Xxxxxxx xxxxx: XXX 19 xxxx.&xxxx;142 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx, xxxxxx xxxxxxxxxx xxxxxxxx přispívají x&xxxx;xxxxxx xxxxxxx aktiv x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx xxxxx, x&xxxx;xxxxxx xxxxxxx; Plány xxxxxxxxxxxx xxxxxxx [member]] [Xxxxxxx: Xxxxxxxxxx nástroje, xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx plánu] |
||||
ifrs-full |
EquityInterestsOfAcquirer |
X instant, xxxxxx |
xxxxx |
Xxxxxx xx vlastním xxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) bod xx) |
xxxxxxxxxxxxx |
X&xxxx;xxxx xxxxxxxx xxxxxxxxx xxxxxx hodnota xxxxxx xx vlastním xxxxxxxx xxxxxxxxxx předaných xxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xx xxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;6, xxxxxxx: IFRS 7 xxxx. IG40B |
documentation |
Tento xxxx představuje xxxxxxxxx xx kapitálových xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx kapitál, xxxxxxx x&xxxx;xxxxxxxx zůstatky xxxx xxxxxxxx rozlišení při xxxxxx regulaci |
Zveřejnění: XXXX&xxxx;14 xxxx.&xxxx;21 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx kapitálu, xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci. [Xxxxx: Xxxxxxx kapitál; Xxxxxxx; Kreditní xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;106 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxx xx xxxxxxxx xxxxxx xxxxxxxx xx odečtení všech xxxxxx xxxxxxx. Xxxxxxxxxxx xxxx standardní xxxxxxx xxx osu „Xxxxxx xxxxxxxxx xxxxxxxx“, xxxx-xx xxxxxx žádný xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxx riziko [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;40 xxxx.&xxxx;x), xxxxxxx: XXXX 7 xxxx. IG32 |
documentation |
Tento xxxx xxxxxxxxxxx složku xxxxxx xxxxxxxx xxxxxx xxxxxxxxxxx typ xxxxxx, xx xxxxxx xxxxxxx xxxx budoucí peněžní xxxx finančního xxxxxxxx xx xxxxx měnit x&xxxx;xxxxxxxx xxxx xxx xxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxxXxxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxx finanční závazky |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;80X |
xxxxxxxxxxxxx |
Xxxxxx vlastního xxxxxxxx xxxxxxxxxxxxxxxxx do xxxxxxxxx xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx; Xxxxxxxx závazky] |
||||
commentaryGuidance |
Pro xxxxx xxxxx xx xxxx xxx xxxxxxxxx zadána xxxxxx hodnota XBRL. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx možná xxxxx zadat zápornou xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx a amortizace [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx znehodnocení [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx maximální výše xxxxx [xxxxxx]; Dopad xxxxxxxx xx standardy XXXX [member]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx prognóza přijatých (xxxxxxxxx) xxxxxxxxx toků x&xxxx;xxxxxxxxxxxx jednotky, vstupní xxxxxxxx pro xxxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx změnami účetních xxxxxxxx a opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami účetních xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx xxxxxxxx xxxx předchozích účetních xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx odklonem xx požadavku standardu XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Aktiva xxxxx [member]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx hodnota [xxxxxx]; Podíl zajistitele xx částce vyplývající x&xxxx;xxxxxxxxxx xxxxx [member]; Xxxxxx xxxxxxxxxxxxx rizik [xxxxxx]; Xxxxxxx akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxxXxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx peněžní xxxx xxxxxxxxxx aktiv xxxxxxxxxxxxxxxxx z kategorie realizovatelná xxxxxxxx aktiva |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;12X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx peněžní xxxx xxxxxxxxxx aktiv reklasifikovaných x&xxxx;xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxxxx. [Odkaz: Realizovatelná xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxxXxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxx finančních xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxx xxxx ztráty |
Zveřejnění: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;12X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxx finančních aktiv xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxx xxxx xxxxxx. [Odkaz: Xxxxxxxx xxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx nebo ztráty] |
||||
ifrs-full |
EstimatedFinancialEffectContingentLiabilitiesInBusinessCombination |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxx, xxxxxxxxx závazky x&xxxx;xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx dopadu xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx, xxxxx xxxxxx xxxxxxxx, xxxxxxx xxxxxx xxxxxxx xxxxxxx xxxx xxxxx xxxxxxxxxx stanovit. [Odkaz: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxxxxxXxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx finančního dopad xxxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX&xxxx;37 xxxx.&xxxx;89 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx možných xxxxx, xxxxx xxxxxxx xxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxx xxxxxxxxx bude xxxxxxxxx pouze tím, xx xxxxx nebo xxxxxxx k jedné xxxx xxxx nejistým událostem x&xxxx;xxxxxxxxxxx, xxxxx xxxxxx xxxx xxx kontrolou xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxxxxxXxXxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Odhadovaný xxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 37 xxxx.&xxxx;86 písm. a) |
documentation |
Částka xxxxxxxxxxxx xxxxxxxxxx dopadu xxxxxxxxxxx xxxxxxx. [Xxxxx: Podmíněné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxXxxxxxxxXxxxxxxxXxXxXxxxXxxxXxxxxxxXxxxxxxXxxx |
X&xxxx;xxxxxxxx, credit |
label |
Odhad xxxxxx požitků, které xxxx xxx xxxxxxxxx x&xxxx;xxxxx xxxxxxxxxxxx požitků |
Příklad: XXX 19 xxxx.&xxxx;147 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx, xxxxx xxxx být xxxxxxxxx x&xxxx;xxxxx definovaných xxxxxxx x&xxxx;xxxxxxxxxxx. [Odkaz: Xxxxx definovaných požitků [xxxxxx]; Splatnost [xxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxxxxXxxxxxxxXxXxXxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxxxx, které xx xxxxxxxxx xxxxxx xx plánu xx xxxxxx roční účetní xxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;147 xxxx. x), xxxxxxxxxx: XXX 19 xxxx.&xxxx;148 xxxx. x) xxx iii) |
documentation |
Odhad xxxxxxxxxxx xxxxxxxxx xx xxxxx xxxxxxxxxxxx požitků xx xxxxxx xxxxx xxxxxx xxxxxx. [Odkaz: Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxx nediskontovaných nároků xxxxxxxxxxxxx xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxxxxx XXXX 17 |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxxxxx xxxxxx xxxxxx, xxxxx xxxxxxxxx xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxxXxxxxXxXxxxxxXxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxx toků [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;100 xxxx.&xxxx;x) xxx x), xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;101 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx. [Xxxxx: Pojistné xxxxxxx [member]] |
||||
ifrs-full |
EstimatesOfPresentValueOfFutureCashInflowsMember |
member |
label |
Odhady současné xxxxxxx xxxxxxxxx přijatých xxxxxxxxx toků [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 odst. 107 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxxXxxxxXxXxxxxxXxxxXxxxxxxxXxxxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx hodnoty budoucích xxxxxxxxx (xxxxxxxxx) peněžních xxxx, xxxxx xxxxxxxxx xx xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx XXXX 17, které xxxx xxxxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;132 xxxx.&xxxx;x) bod xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxx xxxxxxx budoucích xxxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx, xxxxx vyplývají xx smluv xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx XXXX 17, xxxxx xxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxxXxxxxXxXxxxxxXxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;107 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx současné hodnoty xxxxxxxxx odchozích peněžních xxxx xxxxxxxxxxxxx s pojistnými xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
EstimatesOfPresentValueOfFutureCashOutflowsOtherThanInsuranceAcquisitionCashFlowsMember |
member |
label |
Odhady současné xxxxxxx budoucích odchozích xxxxxxxxx toků, x&xxxx;xxxxxxxx xxxxxxxxx toků z pořízení xxxxxxxx smlouvy [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 107 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxx, s výjimkou xxxxxxxxx xxxx z pořízení pojistné xxxxxxx. [Xxxxx: Odhady xxxxxxxx xxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
EstimatesOfPresentValueOfInsuranceAcquisitionCashFlowsMember |
member |
label |
Odhady současné xxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxxx pojistné xxxxxxx [xxxxxx] |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;107 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx odhady xxxxxxxx xxxxxxx budoucích xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx. Xxxxxxxxx toky x&xxxx;xxxxxxxx pojistné xxxxxxx xx xxxxxx xxxxxxx xxxx xxxxxxxxxxx z nákladů xx xxxxxx, upisování x&xxxx;xxxxxxxx skupiny pojistných xxxxx (xxxxx vystavených xxxx xxxxx, jejichž xxxxxxxxx se xxxxxxx), xxxxx xxxx xxxxx xxxxxxxxxxxx xxxxxxxxx pojistných xxxxx, k němuž xxxx xxxxxxx xxxxx. Xxxx xxxxxxx toky xxxxxxxx xxxxxxx toky, xxxxx xxxxx xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx smlouvám xxxx xxxxxxxx xxxxxxxxxx smluv x&xxxx;xxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxx [xxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;12X |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxx |
xxxxxx [default] |
label |
Případy xxxxxxxxxxxxx xxxxxxxxxx aktiv [xxxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;12X |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Případy xxxxxxxxxxxxx xxxxxxxxxx xxxxx“, není-li xxxxxx žádný xxxx xxxx. [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxXxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Závazky xx spotřební daně |
Obvyklá xxxxx: XXX&xxxx;1 odst. 78 |
documentation |
Částka xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxXxxxxxxxxxxXxxxxXxxxxxx2019 |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxxx |
Xxxxxxxxxx: IFRS 2 xxxx.&xxxx;45 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxxxXxxxxxxXxxxxxx2019 |
X.XX duration |
label |
Realizační xxxx, xxxxxxxxxx akciové opce |
Zveřejnění: XXXX 2 odst. 47 xxxx.&xxxx;x) bod x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx poskytnutých xxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxXxXxxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Očekávané xxxxxxx xxxxxx xxx xxxxxxx xxxx xxxxxxx xxxxxx xxxxxxxxxx nástrojů x&xxxx;xxxxxxxx xxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;136X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx xxxxxx xxx xxxxxxx nebo xxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx klasifikovaných xxxx xxxxxxx kapitál. [Xxxxx: Xxxxxx likvidity [xxxxxx]; Xxxxxxxx nástroje, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxXxxxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx posuzované xxxxxxxxx xxxxxxx xxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: XXXX 7 xxxx. IG20B |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxx úvěrové xxxxxx, xxxxx xxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx xxxxxxxxxx očekávaných xxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxXxxxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx úvěrové xxxxxx [xxxxxx] |
Xxxxxxx: IFRS 7 xxxx.&xxxx;35X, příklad: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: XXXX 7 xxxx. XX20X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxx, xxxxx xxxx posuzované jednotlivě. [Xxxxx: Metoda xxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxXxxx |
X.XX instant |
label |
Očekávaná míra xxxxxxxxx xxxxx |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: XXXX 7 odst. XX20X |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxx xxxxxxxxx xxxxx xxxxxxxxx jako procentní xxxxx xxxxx účetní xxxxxxx. Xxxxxxxxx úvěrové xxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxxx xxxxx, xxx xxxxxx jsou xxxxxxxxx xxxxxx xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxXxxxxxxXxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxx xxxx procentní podíl, xxxxxxxxxx xxxxxxx xxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;47 xxxx.&xxxx;x) bod i) |
documentation |
Procentní xxxxx xxxxxxxxx dividendy xxxxxxx xxx xxxxxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxx, xxxxxxxxxx xxxxxxx opce |
Zveřejnění: XXXX 2 xxxx.&xxxx;47 xxxx.&xxxx;x) bod i) |
documentation |
Částka xxxxxxxxx xxxxxxxxx xxxxxxx xxx xxxxxxx xxxxxx xxxxxxx xxxxxxxxxxxx akciových xxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Pokud xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx a amortizace [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx účetních hodnot xxxxxxxxxx podle předchozích XXXX [member]; Efekt xxxxxxxxx výše xxxxx [xxxxxx]; Dopad přechodu xx standardy IFRS [xxxxxx]; Xxxxxxxxx mezisegmentových xxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxx účetních xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Aktiva xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (v současné xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx z pojistných xxxxx [member]; Xxxxxx xxxxxxxxxxxxx xxxxx [member]; Xxxxxxx xxxxx [member]] |
||||
ifrs-full |
ExpectedReimbursementContingentLiabilitiesInBusinessCombination |
X instant, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx, xxxxxxxxx xxxxxxx v podnikové kombinaci |
Zveřejnění: XXXX&xxxx;3 odst. B64 xxxx.&xxxx;x), xxxxxxxxxx: XXXX 3 xxxx. X67 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx částka xxxxxx, xxxxx xxxxx nahrazeny xxxxx stranou za xxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxx [xxxxxx]; Podnikové xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx, xxxx xxxxxxx |
Xxxxxxxxxx: XXX 37 xxxx.&xxxx;85 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxx xxxxxx, které budou xxxxxxxxx xxxxx xxxxxxx xx xxxxxx vypořádání xxxxxx xxxxxx. [Xxxxx: Xxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxXxxxxxxxxxxXxxXxxXxxxxxxxxxXxXxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxxx zdrojů |
Zveřejnění: XXXX 6 odst. 24 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxx zdrojů, xxxxxxxxxx nerosty, xxxx, xxxxx xxxx x&xxxx;xxxxxxx xxxxxxxxxxxxx xxxxxx xxxx, xx účetní xxxxxxxx xxxxx zákonná xxxxx xx průzkum xx xxxxxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxxx technické proveditelnosti x&xxxx;xxxxxxxx xxxxxxxxxxxxxxxxx těžby xxxxxxxxxx zdrojů. |
||||
ifrs-full |
ExpenseArisingFromInsuranceContracts |
X duration, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx pojistných xxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 odst. 37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx vznikajících x&xxxx;xxxxxxxx xxxxxxxxxx smluv. [Odkaz: Xxxx xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx, xxxxx xxxxx |
Xxxxxxxxxx: XXX&xxxx;1 odst. 99 |
documentation |
Částka xxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxxx jejich xxxxxx (xxxxxxxxx xxxxxx, xxxxxxxx nakoupeného xxxxxxxxx, xxxxxxx na xxxxxxx, xxxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx xx xxxxxxx) a dále xxxxxxxxxxxxxxxx xxxxx xxxxxxx xxxxxx x&xxxx;xxxxx účetní xxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxx celkem, podle xxxxx |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxXxXxxxxxxxxXxXxxxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx, které xxxxxxxx x&xxxx;xxxxxxx xxxx, x&xxxx;xxxxxx xxxxxx |
Xxxxxxx praxe: XXX 1 odst. 112 xxxx. c) |
documentation |
Částka xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx postupné xxxxxx xxxxxxxx u rezerv x&xxxx;xxxxxxxx xxxxxx na xxxxxxxxxxxxx xxxxxxx, v důsledku xxxxxx xxxxxxx xxxx. [Xxxxx: Xxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxXxxxxxxxxXxxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxx x&xxxx;xxxxxxx pojistníka, xxx xxxxxxx xx xxxxxx xxxxxxxxx |
Xxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;85, příklad: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;37 xxxx.&xxxx;x), xxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;XX24 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xx xxxxxx a požitky xxxxxxxxxx, xxx snížení xx xxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxXxxxxXxXxxxxxxxXxxxxxxxXxxXxxXxxxxxxXxxXxxxxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx vznikající x&xxxx;xxxxxxxx xxxxxxxxx s úhradou xxxxxxx xx akcie xxxxxxxxxxxx x&xxxx;xxxxxxxxx |
Xxxxxxx praxe: IAS 1 odst. 112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxx transakcí s úhradou xxxxxxx na akcie xxxxxxxxxxxx x&xxxx;xxxxxxxxx, v nichž xxxxxxx zboží xxxx xxxxxx xxxxxxxxx xxxxxxxx xxx xxxxxxxx jako xxxxxx. [Xxxxx: Náklady xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx vznikající x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 42G xxxx. b) |
documentation |
Částka nákladů xxxxxxxxxx v důsledku přetrvávající xxxxxxxxxxxxx účetní xxxxxxxx x&xxxx;xxxxxxxxxxxx finančních aktivech (xxxxxxxxx xxxxx xxxxxx xxxxxxx derivátových xxxxxxxx). [Xxxxx: Xxxxxxxx aktiva; Xxxxxxxx [member]] |
||||
ifrs-full |
ExpenseFromContinuingInvolvementInDerecognisedFinancialAssetsCumulativelyRecognised |
X instant, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx v odúčtovaných xxxxxxxxxx xxxxxxxx vykázané kumulovaně |
Zveřejnění: XXXX 7 odst. 42G xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx vykázaných x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx účetní xxxxxxxx x&xxxx;xxxxxxxxxxxx finančních xxxxxxxx (xxxxxxxxx změny xxxxxx xxxxxxx derivátových xxxxxxxx). [Odkaz: Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx; Xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxxxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxXxxxxXxXxxxxxxxXxxxxxxxXxxXxxXxxxxxxXxxXxxxxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx v důsledku xxxxxxxxx s úhradou xxxxxxx xx xxxxx xxxxxxxxxxxx xxxxxxxxxxxx nástroji |
Zveřejnění: XXXX 2 xxxx.&xxxx;51 písm. a) |
documentation |
Částka xxxxxxx vznikajících x&xxxx;xxxxxxxx xxxxxxxxx s úhradou xxxxxxx xx akcie xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx, x&xxxx;xxxxx xxxxxxx xxxxx nebo xxxxxx nesplnily xxxxxxxx xxx xxxxxxxx xxxx xxxxxx. [Odkaz: Xxxxxxx xxxxxxxxxx v důsledku xxxxxxxxx x&xxxx;xxxxxxx vázanou xx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx vznikající x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xx xxxxx, xxxxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxXxxxxXxXxxxxxxxXxxxxxxxXxxXxxXxxxxxxXxxXxxxxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Náklady xxxxxxxxxx x&xxxx;xxxxxxxx transakcí s úhradou xxxxxxx xx xxxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;51 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx nákladů vznikajících x&xxxx;xxxxxxxx xxxxxxxxx s úhradou xxxxxxx xx akcie, x&xxxx;xxxxx xxxxxxx xxxxx xxxx xxxxxx xxxxxxxxx xxxxxxxx xxx vykázání xxxx xxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx transakcí x&xxxx;xxxxxxx xxxxxxx na akcie xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxXxxxxXxXxxxxxxxXxxxxxxxXxxXxxXxxxxxxXxxXxxxxxxxxxxXxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx v důsledku xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xx akcie [abstract] |
||
ifrs-full |
ExpenseFromSharebasedPaymentTransactionsWithEmployees |
X duration, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xx xxxxx xx xxxxxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxx xxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxx transakcí x&xxxx;xxxxxxx xxxxxxx na akcie xx xxxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx s úhradou xxxxxxx xx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxxxXxxxxxxXxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Náklady xxxxxxxxxx v důsledku transakcí x&xxxx;xxxxxxx vázanou xx xxxxx s jinými smluvními xxxxxxxx, než xxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxx xxxxxxx vznikajících x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx na akcie x&xxxx;xxxxxx xxxxxxxxx xxxxxxxx, xxx xxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx s úhradou xxxxxxx na xxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx (xxxxx) zahrnutý xx xxxxxxxxxxxxx xxxxxxxx, xxxxxxx vyplývající z vystavených xxxxxxxxxx a zajistných xxxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x), xxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;XX37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx a zajistných xxxxx x&xxxx;xxxxxxxx xxxxxxx xxxx xxxxxx zahrnutého do xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx a zajistných xxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx restrukturalizaci |
Zveřejnění: XXX 1 odst. 98 xxxx. x) |
xxxxxxxxxxxxx |
Xxxx xxxxxxx xxxxxxxxxx se xxxxxxxxxxxxxxxxx Xxxxxxxxxxxxxxxxx je xxxxxxxxx, xxxxx xx xxxxxxx xxxxxxxx x&xxxx;xxxxx a který xxxxxxxx xxxx buď xxxxxx xxxxxxx xxxxxxxxx xxxxxx jednotky, nebo xxxxxx, jakým xx xxxxxxxxx xxxxxx. Xxxx xxxxxxxx xxxxxxxx: a) xxxxxx nebo xxxxxxxx xxxxx podnikatelských xxxxxxx; x) xxxxxxxx xxxxxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx xxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxx xxxx xxxx xxxxxxx xx jiné; x) xxxxx xx struktuře xxxxxx; a d) xxxxxxx xxxxxxxxxxxx, xxxxx xxxx xxxxxxxx xxxxx xx xxxxxxxx a zaměření činnosti xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxxXxxxxxXxxXxxXxxXxxxxxxxXxxxxXxxXxxxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xxxxx xxxxxx xx xxxxxx a pochybné xxxxxxxxxx x&xxxx;xxxxxxxxx se xxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 24 xxxx.&xxxx;18 xxxx. x |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx vykázaných xxxxx období xx xxxxxx xx xxxxxxx xxxx pochybným xxxxxxxxxxx xx spřízněnými xxxxxxxx. [Xxxxx: Xxxxxxxxx strany [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxXxxxxxXxXxxxxxxxXxxxxxXxxXxxxxXxxxxxxxxxxXxxxxxxxxXxxXxxxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xx x&xxxx;xxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxxx, u nichž xxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: XXXX 16 xxxx.&xxxx;53 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xx x&xxxx;xxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxxx účtovaných x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx 6 xxxxxxxxx XXXX 16. Xxxx xxxxxxx nezahrnují xxxxxxx xxxxxxxxxx xx xx xxxxxxxxxxx leasingům xxxxx x&xxxx;xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxXxxXxxxxXxxxxxxxxxxXxxxxxxxxXxxXxxxXxxx |
X&xxxx;xxxxxxxx, debit |
label |
Náklady xxxxxxxxxx xx xx xxxxxxxxxxx leasingům, u nichž xxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;16 odst. 53 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx nákladů xxxxxxxxxxxx xx xx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx 6 xxxxxxxxx XXXX 16. Tyto xxxxxxx xxxxxx xxxxxxxxx xxxxxxx xx leasingy x&xxxx;xxxxx xxxxxx xxxxxxxx xxxxx měsíc xxxx xxxxxx. Xxxxxxxxxx xxxxxxx xx xxxxxxx, u něhož xxxx xxxxxx xxxxxxxx xx xxx xxxxxxxx xxxx12 xxxxxx nebo xxxx. Xxxxxxx, xxxxx xxxxxxxx opci na xxxxx, xxxx xxxxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxXxxxxxxxXxxxxXxxxxxxxXxxXxxxxxxxXxXxxxxxxxxxxXxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx vztahující xx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx xxxxxxx, xxxxx nebyly xxxxxxxx do xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXXX 16 odst. 53 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxx xx x&xxxx;xxxxxxxxxxx leasingovým xxxxxxx, které xxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx. Xxxxxxxxxx xxxxxxxxxx xxxxxx jsou xxxxx xxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xx xxxxx k užívání xxxxxxxxxxxx xxxxxx xxxxx xxxx xxxxxx leasingu, xxxxx xx mění x&xxxx;xxxxxxxx xxxx skutečností nebo xxxxxxxxx xxxxxxxxx xx xxx zahájení, x&xxxx;xxxxxxxx xxxx, xxxxx xxxx xxxxxxxxx xxxxxxx času. [Xxxxx: Xxxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xx xxxxxxxxx |
Xxxxxxx: datum konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IAS 1 odst. 85, xxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 písm. b), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX24 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx nákladů xxxxxxxxxxxx xx x&xxxx;xxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxxXxXxxxxxxxXxxxXxXxxxxxxxx |
(X) xxxxxxxx, debit |
label |
Náklady x&xxxx;xxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;86 |
xxxxxxxxxxxxx |
Xxxxxx nákladů x&xxxx;xxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxx xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx vyplácených zajišťovně |
||||
ifrs-full |
ExpensesOnFinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsRecognisedInOtherComprehensiveIncome |
X duration, xxxxx |
xxxxx |
Xxxxxxx na xxxxxxxx xxxxxx xxxxxxxxxxxxxxx z kategorie xxxxxxxxxxxxxx finanční aktiva xxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku |
Zveřejnění: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;12X písm. e) |
documentation |
Částka xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku x&xxxx;xxxxxxxxxx xxxxx reklasifikovaných x&xxxx;xxxxxxxxx xxxxxxxxxxxxxx finanční xxxxxx. [Odkaz: Realizovatelná xxxxxxxx xxxxxx; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxxXxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx&xxxx;xxxxxxxx xxxxxx xxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxx xxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;12X písm. e) |
documentation |
Částka xxxxxxx vykázaných x&xxxx;xxxxxxxxxxxx xxxxxxxx u finančních xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxx xxxx xxxxxx. [Odkaz: Xxxxxxxx aktiva v reálné xxxxxxx xxxxxxxx do xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxXxxxxxxxxxXxxxxxxxxxxXxxXxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxx xxxx xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 29 xxxx.&xxxx;6 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxx xxxx xxxxxxxxxxxxx ujednání x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx služeb. [Xxxxx: Xxxxxxxx o poskytování xxxxxxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxXxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxx použitých x&xxxx;xxxxxxxxx xxxxxx závěrce [xxxx xxxxx] |
Xxxxxxxxxx: XXX&xxxx;34 xxxx.&xxxx;16X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx, že pro xxxxxxxxx xxxxxx xxxxxxx xx použila xxxxxx xxxxxx xxxxxxxx a metody xxxxxxx jako x&xxxx;xxxxxxxx xxxxx xxxxxx závěrce, xxxx popis xxxxxxxx x&xxxx;xxxxxx xxxx xxxxxx xxxxx x&xxxx;xxxxxxx, xx x&xxxx;xxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxxxXxXxxxxxxxxXxxxxXxxXxxxxxxXxxxxxxxXxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxxx xx xxxxx |
Xxxxxxxxxx: IAS 33 xxxx.&xxxx;70 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxx při xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxxx xx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxXxxxxXxXxxxxxxxxXxXxxxxxxXxxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxx, které xx xxxx xxxxxxxx x&xxxx;xxxxxxxx věrného xxxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;23 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx úprav xxxxxxx v účetní xxxxxxx, xxx xxxxxxx xxxxxx xxxxxxx k závěru, xx xx xxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxx zobrazení x&xxxx;xxxxxxx, xx xx xxxxxxx xxxxxxxxx, xxx xxxxx xxxxxx xxxxxxx x&xxxx;xxxxxx, xx soulad x&xxxx;xxxxxxxxxx xxxxxxxxx XXXX xx byl xxxxxxx xxxxxxxxxx, xx by xxxx xx konfliktu x&xxxx;xxxxx účetní xxxxxxx xxxxxxxxxx x&xxxx;Xxxxxxxxxx xxxxx, xxx relevantní regulační xxxx právní xxxxx xxxxxx od xxxxxxxx xxxxxxxxx zakazuje. |
||||
ifrs-full |
ExplanationOfAmountOfAnyGainRecognisedAndLineItemInStatementOfComprehensiveIncomeInWhichGainIsRecognisedInBargainPurchase |
text |
label |
Popis xxxxxxx xxxxxxx xx výkazu x&xxxx;xxxxxx xxxxxxxx, ve xxxxx xx vykázán xxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) bod i) |
documentation |
Popis řádkové xxxxxxx xx výkazu x&xxxx;xxxxxx xxxxxxxx, ve xxxxx xx vykázán xxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxx. [Xxxxx: Xxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxxxxxxxxxXxxxxxxXxxxxxXxXxxxXxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxXxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledkem xx základě uplatnění xxxxxxxxxxxx přístupu |
Zveřejnění: účinný xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx částky xxxxxxxxxxxxxxx xxxx xxxxxxxxxxxx výsledkem x&xxxx;xxxxxxxx úplným xxxxxxxxx xx xxxxxxx uplatnění xxxxxxxxxxxx přístupu, x&xxxx;xx xxxxxxxx, xxxxx xxxxxxxxxx xxxxxx xxxxxxx xxxxxx xxxxxxxx, z čeho je xxxxxxx částka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxXxXxxxxXxXxxxxxxxXxxxxxxxxxxxXxxXxxxxxxXxxXxxxxXxxxxxxXxxXxxxxxxxxxXxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx změn v mezích xxxxxxx xxxxxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx xxxxxx změn x&xxxx;xxxxxxxxx xxxxxxxxxxxx |
Xxxxxxxxxx: XXXX 3 xxxx.&xxxx;X67 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxx x&xxxx;xxxxxx xxxxxxx nediskontovaných výsledků x&xxxx;xxxxxx xxxxxx změn x&xxxx;xxxxx x&xxxx;xxxxxxx z podmíněné xxxxxxxxxxxx v podnikové xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxXxXxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxx xx xxxxxxxxxx xxxxxxxx xxxxxxxxx protihodnoty |
Zveřejnění: XXXX 3 xxxx. X67 xxxx. x) bod x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxx xx vykázaných částkách xxxxx nebo xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [member]] |
||||
ifrs-full |
ExplanationOfAssetsAcquiredByWayOfGovernmentGrantAndInitiallyRecognisedAtFairValue |
text |
label |
Vysvětlení aktiv xxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxxxx xxx xxxxxxxx xxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;122 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxx xxxx xxxxxx xxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxx xxx xxxxxxxx xxxxxx reálnou xxxxxxxx po xxxxxx xxxxxxxxx xxxxx xxxxxx xxxxxxxxxxxx xxxxxxx xxxx xxxxxx xxxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [member]; Xxxx [xxxxxx]; Státní xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxXxxxxxXxxxXxxxxxxxxxxXxxxXxXxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx zdrojů xxxxxxxxx x&xxxx;xxxxxxxx, x&xxxx;xxxxx existuje xxxxxx xxxxxx, xx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;125, xxxxxxxxxx: XXXXX&xxxx;14 odst. 10 |
documentation |
Vysvětlení xxxxxxxx xxxxxx nejistoty x&xxxx;xxxxxxxx, x&xxxx;xxxxx xxxxxxxx xxxxxx xxxxxx, xx xxxxxxx x&xxxx;xxxxxxxxx úpravám. |
||||
ifrs-full |
ExplanationOfAssumptionsToMeasureInsuranceAssetsAndLiabilities |
text |
label |
Vysvětlení xxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx používaných x&xxxx;xxxxxxx vykázaných xxxxx, xxxxxxx, výnosů x&xxxx;xxxxxxx xxxxxxxxxxxxx z pojistných xxxxx |
Xxxxxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxxxxxxxxx, které mají xxxxxxxx xxxxx xx xxxxxxxxx xxxxxxxxxx xxxxxx xxxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX 16 odst. 80A, xxxxxxxxxx: XXX&xxxx;27 xxxx.&xxxx;18X, xxxxxxxxxx: XXX&xxxx;38 xxxx.&xxxx;130X, xxxxxxxxxx: XXXX&xxxx;10 xxxx.&xxxx;X6X, xxxxxxxxxx: IFRS 11 odst. C13B, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;X27 |
xxxxxxxxxxxxx |
Xxxxxxxxxx základny xxxxxxx xxx xxxxxxxxxx neupravených xxxxxxxxxxxx informací x&xxxx;xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxXxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx schvalujícího xxxxxx |
Xxxxxxxxxx: XXX&xxxx;10 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxx xxxxxxxx zveřejnění xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxXxxxxxxXxXxxxxxxxXxxxxxxXxxXxxxxxxxxxXxxXxxxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx&xxxx;xxxxx v činnostech, xx xxxxxx základě xxxx xxxxxxxxxx xxxxxxxxxxx, xxx xxxx činnost xxxxxxx xxxxxxxx s pojištěním |
Zveřejnění: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) bod iii) |
documentation |
Podrobné xxxxxxxxxx xxxxx v činnostech, xx&xxxx;xxxxxx základě xxxx xxxxxxxxxx xxxxxxxxxxx, xxx xxxx činnost xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxXxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxXxxxxxxxxXxxxXXXX9 |
xxxx |
xxxxx |
Xxxxxxxxxx&xxxx;xxxxx v činnostech, xx xxxxxx xxxxxxx xxx xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxx xxxxxxx xxxxxxx xxxxxxx x&xxxx;XXXX 9 |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;39X písm. c) |
documentation |
Podrobné xxxxxxxxxx xxxxx v činnostech, xx xxxxxx základě xxx xxxxxxxxxx xxxxxxxxxx xxxxxxxx pro xxxxxxx xxxxxxx xxxxxxx z IFRS 9. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxXxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxx xxxxxxxxxx xxxxxx xxx xxxxxx xxxxxxxxxx aktiv |
Zveřejnění: XXXX 7 xxxx.&xxxx;12X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx obchodního xxxxxx xxxxxx jednotky xxx xxxxxx xxxxxxxxxx xxxxx. [Odkaz: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxXxXxxxxxxxxXxxxxxXxXxxxxXxxxxXxXxxxxxxxxxxxxxXxxxXxxXxXxxxxxxxxXxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxx xxxxx xxxxxxxxxx xxxxxx xxxxxxxx xxxx xxxxxx xxxxxxx xxxxxxxxxxxx od xxxxx xxxxxxxxxxx xxxxxxxx období |
Zveřejnění: XXX 1 odst. 51 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx změny xxx xxxxx xxxxxxxxxx xxxxxx xxxxxxxx nebo jiného xxxxxxx identifikace xxxxxx xxxxxxxxxxx xxxxxxxx období. |
||||
ifrs-full |
ExplanationOfChangesInApplicableTaxRatesToPreviousAccountingPeriod |
text |
label |
Vysvětlení xxxx v platných xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx s předchozím xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx změn v sazbě (xxxxxxx) xxxx z příjmů xxxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx změn x&xxxx;xxxxxx xxxxxxxxxx plánů |
Zveřejnění: XXX&xxxx;26 odst. 36 písm. g) |
documentation |
Vysvětlení xxxx x&xxxx;xxxxxx penzijních xxxxx xxxxx xxxxxx, xxxxxxx xx xxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxXxxXxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx závazků x&xxxx;xxxxxx, výstavbě xxxx xxxxxxxxxxxx xxxxxxxxxxxx nemovitého xxxxxxx, xxxxxxxx jeho xxxxxxx, xxxxxx xx xxxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;40 xxxx.&xxxx;75 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxx, výstavbě nebo xxxxxxxxxxxx investičního xxxxxxxxxx xxxxxxx, xxxxxxxx jeho xxxxxxx, údržbě či xxxxxxxxxxx. [Odkaz: Investiční xxxxxxxx majetek] |
||||
ifrs-full |
ExplanationOfCreditRiskManagementPracticesAndHowTheyRelateToRecognitionAndMeasurementOfExpectedCreditLossesExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxx xxxxxxxxx xxxxxx a způsobu, xxxxx xx vztahují x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx xxxxxxxxx ztrát [text xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxxxxxxx postupů v oblasti xxxxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxxx, xxxxx xx xxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx xxxxxxxxx ztrát. |
||||
ifrs-full |
ExplanationOfDepartureFromIFRS |
text |
label |
Vysvětlení xxxxxxx xx XXXX |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;20 xxxx. x), xxxxxxxxxx: XXX 1 xxxx.&xxxx;20 xxxx. c) |
documentation |
Vysvětlení xxxxxxx xxxxxx jednotky xx XXXX, ve kterém xxxxxxxxxx, xx bylo xxxxxxxx souladu x&xxxx;xxxxxxxxxxx XXXX x&xxxx;xxxxxxxx toho, xx xxxxx x&xxxx;xxxxxxx xx určitého požadavku xx účelem dosažení xxxxxxx xxxxxxxxx. Patří xxx xxxxxxxxxx názvu XXXX, xx kterého xx xxxxxx xxxxxxxx xxxxxxxxx, xxxxxx xxxxxxx xxxxxx xxxxxxx řešení, xxxxx by xxxxxxxxx XXXX xxxxxxxxx, xxxxx, xxxx xx xxxx xxxxxx xxxx xx xxxxxx xxxxxxxxx tak xxxxxxxxxx, že by xxxxx xx xxxxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxx xxxxxxxxxx x&xxxx;Xxxxxxxxxx rámci, x&xxxx;xxxxxxx řešení. [Xxxxx: XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxxxXxxxXxxXxxxXxxxxxxXxxxxXxxxxxXxxxXxxxxxXxxxxxxxxXxxxxxXxxxxXxXXXX4 |
xxxx |
xxxxx |
Xxxxxxxxxx vybraných xxxxxxxxxx xxxxx, xxxxx xxxx držena xxxx xxxxxxxxxx osobu, xxxxx xxxxxx xxxxxxx v rámci xxxxxxxxxx standardu XXXX 4 |
Xxxxxxxxxx: xxxxxx při xxxxxx použití standardu XXXX 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxx xxxx xxxxxxxxxx xxxxx, která xxxxxx xxxxxxx x&xxxx;xxxxx xxxxxxxxxx xxxxxxxxx XXXX 4. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxXxxxxxxxxxXxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx informací o případných xxxxxxxxxxx do xxxxxx xxxxxxxx xxxxxxxxxxxxxx |
Xxxxxxxxxx: XXX 26 xxxx.&xxxx;35 xxxx.&xxxx;x) xxx iv) |
documentation |
Vysvětlení podrobných xxxxxxxxx o případných xxxxxxxxxxx xx xxxxxx xxxxxxxx xxxxxxxxxxxxxx, xxxxx xxxx xxxxxxxx xxxxxxxxxx plánu. |
||||
ifrs-full |
ExplanationOfDetailsOfGuaranteesGivenOrReceivedOfOutstandingBalancesForRelatedPartyTransaction |
text |
label |
Vysvětlení xxxxxxxxxx informací x&xxxx;xxxxxxxx xxxx přijatých xxxxxxxx xxxxxxxxxxxx xxxxxxxx u transakcí xx xxxxxxxxxxx stranami |
Zveřejnění: XXX&xxxx;24 xxxx.&xxxx;18 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxx o vydaných nebo xxxxxxxxx xxxxxxxx nesplacených xxxxxxxx u transakcí xx xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx [xxxxxx]; Xxxxxxxxx xxxxxx [member]] |
||||
ifrs-full |
ExplanationOfDetailsOfInvestmentExceedingEitherFivePerCentOfNetAssetsAvailableForBenefitsOrFivePerCentOfAnyClassOrTypeOfSecurity |
text |
label |
Vysvětlení xxxxxxxxxx xxxxxxxxx o investicích převyšujících 5 % xxxxxxx xxxxx xxxxxxxxxxxx xxx xxxxxxx xxxx převyšujících 5 % jakékoliv xxxxx xx druhu xxxxxxx papírů |
Zveřejnění: XXX 26 odst. 35 xxxx.&xxxx;x) xxx iii) |
documentation |
Vysvětlení xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxxxxxxx 5&xxxx;% aktiv xxxxxxxxxx xxxxx snížených x&xxxx;xxxx xxxxxxx xxxxx xxxx, xxxxx vyplývají x&xxxx;xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxxx penzijních xxxxxxx, xxxx 5 % xxxxxxxxx xxxxx xx druhu xxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxXxxxxXxxxxxxxxxxXxxxxxxxxXxxxxxxxXXX17XxxXxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX16Xxxxxxxxxxx |
xxxx block |
label |
Vysvětlení xxxxxxx xxxx xxxxxxx x&xxxx;xxxxxxxxxxxx leasingu xxxxxxxxxxxx xxxxx xxxxxxxxx XXX 17 x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx k datu xxxxxxx xxxxxxxx xxxxxxxxx XXXX 16 [xxxx block] |
Zveřejnění: XXXX 16 odst. X12 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx mezi: a) xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxx XXX 17 na xxxxx xxxxxxx účetního xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxx aplikace xxxxxxxxx XXXX 16, xxxxxxxxxxxxxx s použitím přírůstkové xxxxxxxx xxxxxxx míry xx xxx xxxxxxx xxxxxxxx; a b) xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx xx xxxxxx o finanční pozici xx dni xxxxxxx xxxxxxxx xxxxxxxxx XXXX 16. Xxxxxxxxxxx xxxxxxxx xxxxxxx míra, kterou xx xxxxxxx zaplatil x&xxxx;xxxxxxx, xx by xx xx xxxxxxx xxxxxx období x&xxxx;x&xxxx;xxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx nezbytné xxx xxxxxxx xxxxxx xxxxxxx xxxxxxx xxxx xxxxxxx x&xxxx;xxxxx k užívání x&xxxx;xxxxxxxx xxxxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxxXxXxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxx reálné xxxxxxx xxxxxxxxx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;2 odst. 48 |
documentation |
Vysvětlení xxxx, xxx byla xxxxxx xxxxxx xxxxxxx xxxxxxxxx xxxxx nebo xxxxxx, jestliže xxxx xxxxxxxxx xxxxx (xxxxxxxxx xxx xxxx xxxxxx xxxxxxx tohoto xxxxx xxxx xxxxxx xxxxxxxxx x&xxxx;xxxxx xxxx). |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxXxxxXxXxXxxxxxxxxxXxxxXXXX16XxxxxxXxxxXxxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxxxxxx nemovitého majetku xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX&xxxx;16 x&xxxx;xxxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 40 xxxx.&xxxx;78 písm. x) xxx i) |
documentation |
Vysvětlení skutečnosti, xx účetní xxxxxxxx xxxxxxxx investiční nemovitý xxxxxxx, xxxxx xxxxx xxxxx x&xxxx;xxxxxx hodnotě, xxxx účetní jednotka xxxxxxx xxxxxxxxxx nemovitý xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX&xxxx;16 x&xxxx;xxxxx xxxxxx oceňování reálnou xxxxxxxx, xxxxxxx účetní xxxxxxxx nemůže reálnou xxxxxxx spolehlivě xxxxxx xxxxxxxxxx. [Xxxxx: X&xxxx;xxxxxxxxxxxx xxxxxxxxx nebo x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX&xxxx;16 x&xxxx;xxxxx xxxxxx oceňování xxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxxxx nemovitý xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxXxxXxxxxxxxxxXxxxxXxxXxxxxXxxxXxxxxXxxxxxxXxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxx x&xxxx;xxxxxxxxxxxx xxxxxx, xxxxx xxxxxx xxxxxxx se xxxxx xxxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXX 41 odst. 56 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxx xx xxxxxxxxx xxxxxx xxxxxxx u biologických xxxxx, xxxxx xxxx xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxx o oprávky x&xxxx;xxxxxx xx xxxxxxxxxxxx, ale xxxxxxx xxxxxx hodnota xx stane xxxxxxxxxx xxxxxxxxxx. [Xxxxx: Biologická xxxxxx; Ztráta xx xxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxXxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx dopadu změn x&xxxx;xxxxxxxxxxxxx xxx xxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 písm. d) |
documentation |
Vysvětlení xxxxxx xxxx x&xxxx;xxxxxxxxxxxxx xxx xxxxxxxxx pojistných xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx uvedením xxxxxx xxxxx xxxxx, xxxxx xx xxxxxxxx xxxxx xx xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxXxXxxxxxxxxxxXxXxxxxxXxxxxxXxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxx xx xxxxxxxxx xxxxxx xxxxxxxx, xx kterým xxxxx v průběhu mezitímního xxxxxx |
Xxxxxxxxxx: XXX&xxxx;34 odst. 16A xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxx ve xxxxxxxxx xxxxxx xxxxxxxx, xx xxxxxx došlo v průběhu xxxxxxxxxxx xxxxxx, xxxxxxxxxx xxxxxxxxx xxxxxxxxx, získání xxxx xxxxxx ovládání xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxxxxxxx nebo xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [member]; Xxxxxxxx xxxxxxxx [member]; Xxxxxxx podniky [member]] |
||||
ifrs-full |
ExplanationOfEffectOfChangesInPlanToSellNoncurrentAssetOrDisposalGroupHeldForSaleOnResultsOfOperationsForCurrentPeriod |
text |
label |
Vysvětlení xxxxxx změn v plánu xxxxxxx xxxxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxx na xxxxxxxx činnosti xx xxxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;5 xxxx.&xxxx;42 |
xxxxxxxxxxxxx |
Xxxxxxxxxx dopadu rozhodnutí xxxxxx xxxx xxxxxxx xxxxxxxxxxxx xxxxx nebo xxxxxxxxxxxx xxxxxx xx xxxxxxxx xxxxxxxx xx xxxxx období. [Odkaz: Xxxxxxxxxx xxxxxx nebo xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx držené x&xxxx;xxxxxxx; Xxxxxxxxxx xxxxxxx klasifikované xxxx xxxxxx x&xxxx;xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxXxXxxxXxXxxxXxxxxxxxxxXxxxxXxXxxxxxxxXxxxxXxxxXxxXxxxXxXxxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx dopadu změn x&xxxx;xxxxx xxxxxxx xxxxxxxxxxxx xxxxxx nebo vyřazované xxxxxxx xxxxxx x&xxxx;xxxxxxx xx xxxxxxxx činnosti xx minulá xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;5 odst. 42 |
documentation |
Vysvětlení xxxxxx xxxxxxxxxx xxxxxx xxxx xxxxxxx xxxxxxxxxxxx aktiva xxxx xxxxxxxxxx skupiny xx xxxxxxxx činnosti xx xxxxxxxx xxxxxx xxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx nebo xxxxxxxxxx xxxxxxx klasifikované xxxx xxxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx úhrad vázaných xx akcie xx xxxxxxxx pozici účetní xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;2 odst. 50 |
documentation |
Vysvětlení, které xxxxxx xxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xx xxxxx na xxxxxxxx xxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxxxxXxXxxxxxXxXxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxx vázaných na xxxxx xx xxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;2 xxxx.&xxxx;50 |
xxxxxxxxxxxxx |
Xxxxxxxxxx, xxxxx xxxxxx xxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxx dopadu xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xx xxxxx xx hospodářský xxxxxxxx účetní xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxXxxxxxxxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxxx peněžní toky |
Zveřejnění: XXXX 1 odst. 23, xxxxxxxxxx: IFRS 1 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx úprav xx xxxxxx peněžních xxxx x&xxxx;xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxx XXXX xx xxxxxxxxx XXXX. [Xxxxx: Xxxxxxxxx GAAP [xxxxxx]; XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxXxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxxxx xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;1 xxxx.&xxxx;23 |
xxxxxxxxxxxxx |
Xxxxxxxxxx toho, jaký xxx xxxxxxx x&xxxx;xxxxxxxxxxx xxxxx GAAP xx xxxxxxxxx XXXX xxxxx xx xxxxxxxxxxx xxxxxxxx xxxxxxxxx účetní xxxxxxxx. [Xxxxx: Předchozí GAAP [xxxxxx]; XXXX [member]] |
||||
ifrs-full |
ExplanationOfEffectOfTransitionOnReportedFinancialPosition |
text |
label |
Vysvětlení xxxxxx xxxxxxxx xx xxxxxxxxxxx finanční pozici |
Zveřejnění: XXXX&xxxx;1 xxxx.&xxxx;23 |
xxxxxxxxxxxxx |
Xxxxxxxxxx toho, xxxx měl přechod x&xxxx;xxxxxxxxxxx xxxxx GAAP xx xxxxxxxxx IFRS xxxxx na xxxxxxxxxxx xxxxxxxx xxxxxx účetní xxxxxxxx. [Xxxxx: Předchozí XXXX [member]; XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxXxxxxxXxXxxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxXxxxxxXxXxxxxxxXxxxXxXxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Vysvětlení xxxxxx, xxxxx xx xxx xxxxxxx xxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxx čas xxxxxx xx xxxxxxx xxxxxx x&xxxx;xxxxxxx závazky [text xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;15 odst. 117 |
documentation |
Vysvětlení xxxxxx, xxxxx má xxx xxxxxxx xxxxxxx x&xxxx;xxxxxx a typický xxx xxxxxx xx smluvní xxxxxx a smluvní xxxxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxxx [xxxxxx]; Xxxxxxx xxxxxx; Xxxxxxx závazky] |
||||
ifrs-full |
ExplanationOfEstimatedFinancialEffectContingentLiabilitiesInBusinessCombination |
text |
label |
Vysvětlení xxxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxxxxxx xxxxxxx v podnikové kombinaci |
Zveřejnění: XXXX&xxxx;3 xxxx.&xxxx;X64 písm. j) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxx u podmíněných xxxxxxx xxxxxxxxxx v podnikové kombinaci. [Xxxxx: Xxxxxxxxx závazky [xxxxxx]; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxXxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx finančního xxxxxx podmíněných xxxxx |
Xxxxxxxxxx: XXX&xxxx;37 odst. 89 |
documentation |
Vysvětlení odhadovaného xxxxxxxxxx dopadu možných xxxxx, xxxxx xxxxxxx xxxx xxxxxxxx událostí x&xxxx;xxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxx xxx, xx dojde xxxx xxxxxxx k jedné xxxx xxxx xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx, xxxxx xxxxxx xxxx xxx xxxxxxxxx účetní xxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxXxxxxXxxXxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxXxxXxxxxXxxxxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx a základu pro xxxxxxxxx účetní xxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxx, xx xxxxxx xxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxx na xxxxxxx předpokladu xxxxxx xxxxxxx, a vysvětlení, na xxxxx základě xxxx xxxxxx závěrka xxxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxXxxxxxxxXxxxxxxxXxxxXxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx pro xxxxxxxxxx x&xxxx;xxxxxxxxxx podpory xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx, x&xxxx;xxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxxxxx relevantních xxxxxxx, xx jejichž xxxxxxx xxxxxxxx podnik xxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx, aniž by x&xxxx;xxxx xxx smluvně xxxxx, xx poskytne xxxxxxxx xxxx xxxxx xxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx jednotce, x&xxxx;xx xxxxxxx xxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx xxx xxxxxxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxXxxxxxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxXxxXxxxxxxxxxxxxxxxXxxXxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx svědčících x&xxxx;xxxxxxxxx xxxxxxx xxx reklasifikaci x&xxxx;xxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 12A xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxx a okolností svědčících x&xxxx;xxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx již xxxxxx xxxxxx xx účelem xxxxxxx xxxx zpětné xxxxx v blízké xxxxxxxxxxx, x&xxxx;xxxxxxxxx xxxxxx hodnoty xxxxxxxx xx xxxxx xxxx xxxxxx. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx; Xxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxXxxxxxxxxxxxxXxXxxxXxXxxxxxxxxxxxxxxxXxxXxxxxxxxXxxxxxxxXxxxxxXxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxx a očekávané xxxxxxxx, xxxxxx a načasování |
Zveřejnění: XXXX 5 xxxx.&xxxx;41 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxx a okolností xxxxxxx xxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx vyřazení a způsob x&xxxx;xxxxxxxxxx tohoto vyřazení, xxxx byly dlouhodobé xxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx, xxxx xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxxxxxxxxXxxxxxxxXxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxXxxxxXxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx, xx xxxxxxx xxxxxx xxxxxxx xxxxxxxxx nebo xxxxxxxxxx xxxxx s neurčitelnou xxxxx použitelnosti xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;135 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxx, že xxxxxxx xxxxxx xxxxxxx xxxxxxxxx xxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxx použitelnosti xxxxxxxxx xxxxxxxxxxxx jednotce (xxxxxxx xxxxxxxx) xx xxxxxxxx ve xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxx xxxx nehmotných xxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxx. [Odkaz: Xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxxxxx jednotky [xxxxxx]; Xxxxxxxx xxxxxx s výjimkou xxxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxxxxxxxXxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxXxxxxXxXxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx skutečnosti, xx xxxxxx hodnota xxxxxxxxx xxxx nehmotných xxxxx x&xxxx;xxxxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxx xxxxxxxx |
Xxxxxxxxxx: IAS 36 xxxx.&xxxx;135 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxx, xx xxxxxx xxxxxxx xxxxxxxxx xxxx nehmotných xxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxxxx (skupině xxxxxxxx) xxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxx (xxxxxxxxx xxxxxxxx) xxxx xxxxxxxx xx xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx goodwillu xxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxx na xxxxxx xxxxxxxx. [Odkaz: Xxxxxx xxxxxxx [xxxxxx]; Penězotvorné xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxx s výjimkou goodwillu] |
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ifrs-full |
ExplanationOfFactThatEntitysOwnersOrOthersHavePowerToAmendFinancialStatementsAfterIssue |
text |
label |
Vysvětlení xxxxxxxxxxx, že vlastníci xxxxxx xxxxxxxx xxxx xxxx subjekty mají xxxxx xxxxxx závěrku xx xxxxxxxxx změnit |
Zveřejnění: XXX&xxxx;10 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxxxxx skutečnosti, xx xxxxxxxxx účetní xxxxxxxx nebo xxxx xxxxxxxx xxxx právo xxxxxx závěrku po xxxxxxxxx změnit. |
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ifrs-full |
ExplanationOfFactThatFinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAreDerecognised |
text |
label |
Vysvětlení xxxxxxxxxxx, xx xxxxxxxx xxxxxxxx, xxxxxxx xxxxxxx xxxxxxx xxxxxx možné v minulosti xxxxxxxxxx určit, xxxx xxxxxxxxxx |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;30 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxx, že xxxxxxxx xxxxxxxx, xxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxx x&xxxx;xxxxxxxxx spolehlivě xxxxx, xxxx xxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxxxxxxxxXxxxxxxxxxXxxXxxxxxxxxxxxxXxxxxxxXxxXxxxxxxxXxxxxxxXxxxXxxxXxxxxxxxXxxXxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxXxXxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx, že xxxxxx xxxxxxx a odpovídající xxxxx xx předchozí xxxxxx xxxx xxxxxxxxxxxx xxxxx xxxx xx xxxxxxxxx xxxxx síle xxxxxxx měny |
Zveřejnění: XXX 29 xxxx.&xxxx;39 písm. a) |
documentation |
Vysvětlení xxxxxxxxxxx, xx xxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxx xx xxxxxxxxx xxxxxx xxxx přepracovány xxxxx xxxx ve xxxxxxxxx xxxxx xxxx funkční xxxx, a v důsledku xxxx xxxx xxxxxxx zúčtovací xxxxxxxxx xxxxxx xx xxxxx xxxxxxxx období ve xxxxxxxxxx v hyperinflačních xxxxxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxxxxxxxxXxxxxxxxxxXxxXxxxxxxxXxxxxxxXxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx, xx účetní xxxxxxx xx dřívější xxxxxx nebyla předložena |
Zveřejnění: XXXX&xxxx;1 xxxx.&xxxx;28 |
xxxxxxxxxxxxx |
Xxxxxxxxxx skutečnosti x&xxxx;xxxxx xxxxxx xxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxx xx xxxxxxxxx XXXX, xx xxxxxx xxxxxxxx xxxxxx závěrku xx xxxxxxxx období xxxxxxxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxxxxxxXxxxxxXxXxxxxxxXxxXxxxxxxxxxXxxxxxxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxxxxxxxXxxxxxXxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx, že maximální xxxxxx xxxxxx za xxxxxx x&xxxx;xxxxxxxxx protihodnotě x&xxxx;xxxxxx x&xxxx;xxxxxxxxxx xx xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 odst. B64 xxxx.&xxxx;x) bod iii) |
documentation |
Vysvětlení xxxxxxxxxxx, xx xxxxxxxxx xxxxxx xxxxxx xx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxxxx xx xxxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxXxxxxxXxxxXxXxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxx, xx xxxxx xxxxxx nominální xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;79 xxxx.&xxxx;x) xxx iii) |
documentation |
Vysvětlení xxxxxxxxxxx, xx xxxxx xxxxxx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx xxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxxxXxxxxxxXxXxxxxxxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxx souvisejících x&xxxx;xxxxxxxxxxx xxxxxxxxxxx |
Xxxxxxxxxx: IFRS 3 odst. 61 |
documentation |
Vysvětlení xxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxx, xxxxx souvisí x&xxxx;xxxxxxxxxxx xxxxxxxxxxx, xxxxx xxxxxxx x&xxxx;xxxxx účetním xxxxxx xxxx x&xxxx;xxxxxxxxxxx xxxxxxxx obdobích. [Xxxxx: Xxxxxxxxx xxxxxxxxx [member]] |
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ifrs-full |
ExplanationOfFinancialEffectOfContingentLiabilities |
text |
label |
Vysvětlení xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 37 xxxx.&xxxx;86 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx dopadu xxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxx závazky [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxXxxxXXXX |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx xx standardů IFRS |
Zveřejnění: XXX 1 xxxx.&xxxx;20 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx finančního xxxxxx xxxxxxx xx xxxxxxxxx IFRS xx xxxxxxx xxxxxx závěrky, xxxxx xx byly xxxxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxx xxxxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxxxxXxxxxXxxxxXxxxxxxxxXxxxxx |
xxxx block |
label |
Vysvětlení hodnotového xxxxxx události xxxxxxxxxxxx xxxxxx xx xxxxxxxx xxxxxxxx xxxxxx [text xxxxx] |
Xxxxxxxxxx: XXX 10 xxxx.&xxxx;21 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxx xx xxxxxxxx účetního xxxxxx xxxx xxxxxxxxxx x&xxxx;xxx, xx xxxxxx xxxxx xxxx xxxxx xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxXxxxXxxxXxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxxXxxxxxxXxXxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx přínosu xxxx xxxxxx, xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxxxx z podnikové kombinace x&xxxx;xx xxxxxxxx xxxxxxx, xxxxxxxx xxxx xx xxxxxx dopad, xx xxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 3 xxxx. X67 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxx xxxxxx, xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxx a převzatými xxxxxxx z podnikové kombinace x&xxxx;xxxxxxx je takového xxxxxxx, podstaty nebo xx xxxxxx xxxxx, xx zveřejnění xxxxxxxx xxxxxxxxxx xxxxxxxxx potřebné x&xxxx;xxxxxxxxxx účetní xxxxxxx xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [member]] |
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ifrs-full |
ExplanationOfGainsLossesRecognisedWhenControlInSubsidiaryIsLost |
text |
label |
Popis xxxxx (xxxxx) výsledovky, xx xxxxx je xxxxxxxxx xxxx (xxxxxx) xxx xxxxxx xxxxxxxx xxx dceřiným podnikem |
Zveřejnění: XXXX 12 odst. 19 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx (xxxxx) xxxxxxxxxx, xx xxxxx xx vykazován xxxx (xxxxxx) (xxxxx xxxxxx xxxxxxxxxx xxxxxxxxxx) xxx xxxxxx xxxxxxxx xxx xxxxxxxx xxxxxxxx. [Xxxxx: Dceřiné xxxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxxxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxXxxxXxxxxxxXxXxxxxxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xx xxxxxx, xxxxx vznikly v zajišťovacím xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;23X |
xxxxxxxxxxxxx |
Xxxxxxxxxx neefektivity xxxxxxxxx xxxxxxxxxxx ze xxxxxx, xxxxx vznikly v zajišťovacím xxxxxx. [Odkaz: Zisky (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxXxxXxxxxxXxxXxxXxxxxxXxXxxxXxxxxxxxxxXxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxXxxxxXxxxxXxXxxXxxxxxxxxXxxXxXxxxxxxxxxxxxxxXxxxXxxxxxXxxxxxxXxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, jak a proč xxxxxx xxxxxxxx xxxx, x&xxxx;xxxxxxxx přestala xxx, xxxxxxx měnu, x&xxxx;xxx xxxx xxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxx x&xxxx;xxxxxxxxxx xxxxxxx xx xxxxxx za xxxxxxxxx xxxxxxxx měnu xxxxxxxxxx. |
Xxxxxxxxxx: XXXX 1 odst. 31C |
documentation |
Má-li xxxxxx xxxxxxxx xxxxxxx xxxx, která xxxx xxxx je xxxxx xxxxxxxxxxxxx xxxxxxxxx, xxxxxxxxxx xxxx, xxx x&xxxx;xxxx xxxxxx jednotka xxxx, x&xxxx;xxxxxxxx přestala mít, xxxxxxx xxxx, u níž xxxx dostupný xxxxxxxxxx xxxxxx cenový xxxxx x&xxxx;xxxxxxxxxx možnost xx xxxxxx xx relativně xxxxxxxx měnu zahraniční. |
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ifrs-full |
ExplanationOfHowEntityDeterminedMeasurementOfInsuranceContractsAtTransitionDate |
text |
label |
Vysvětlení xxxx, xxx účetní xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxx xxxxxxxx na xxxxxxxx |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;115 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, jak xxxxxx xxxxxxxx xxxxxxxxx hodnotu xxxxxxxxxx xxxxx x&xxxx;xxxx xxxxxxxx xx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxXxxxxxxxxXxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXXX 14 xxxx.&xxxx;30 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxxx xxxxx xx regulátor xxxxx x&xxxx;xxxxxx jednotkou. [Xxxxx: Xxxxx xxxxxxxx xxxxxxxxxx/xxxxxxxxxx xxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxxxxxXxxxxxxXxXxxxxXxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxXxXxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxx xxxxxxxx změny hrubé xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxx ke xxxxxx xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxx xxxxxxxx xxxxx xxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxx xx změnám xxxxxxx xxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxXxxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxXxXxxxxxxXxxxxxXxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxx xx xxx xxxxxxx závazků x&xxxx;xxxxxx xxxxxxxx x&xxxx;xxxxxxxxx času xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;117 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, jak se xxx xxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxx xxxxxx. [Odkaz: Xxxxxxx x&xxxx;xxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxxxXxXxxxxXxXxxxxxXxxXxXxxxxxxxxxXxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx&xxxx;xxxxxxxx nebo zrušené xxxxxx ze xxxxxxxxxxxx xx penězotvornou xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IAS 36 xxxx.&xxxx;130 xxxx. x) bod xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx xxxx xxxxxxx xxxxxx ze znehodnocení xx xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx xx xxxxxxxxxxxx; Xxxxxxx xxxxxx xx znehodnocení] |
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ifrs-full |
ExplanationOfIndependentValuerUsedForRevaluationPropertyPlantAndEquipment |
text |
label |
Vysvětlení toho, xxx přecenění provedl xxxxxxxxx znalec, pozemky, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 16 xxxx.&xxxx;77 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxx x&xxxx;xxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxxxxxx v přeceněných xxxxxxxx xxxxxxx xxxxxxx xxxxxxxxx znalec. [Xxxxx: Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxx na xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxx xx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxxxxXxxxXxXxxxxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx, předpokladů x&xxxx;xxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xx xxxxxxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxxxxxxx vstupů, xxxxxxxxxxx x&xxxx;xxxxxxx odhadu xxxxxxxxx k uplatnění požadavků xx znehodnocení u finančních xxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx (nákladů) x&xxxx;xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;110 |
xxxxxxxxxxxxx |
Xxxxxxxxxx celkové xxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx ve vykazovaném xxxxxx. [Xxxxx: Příjmy (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx] |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxxxXxxxxxxxXxxXxXxxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx výnosů xxxxxxxxxx xxxxxxxx xx úrokových xxxxxxx |
Xxxxxxxxxx: IFRS 8 xxxx.&xxxx;23 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xx xxxxxx xxxxxxxx xxxxxxxx xxxxxxx xxxxx xxxxxxxx očištěný xx úrokových xxxxxxx. [Xxxxx: Úrokové náklady] |
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ifrs-full |
ExplanationOfInvestingAndFinancingTransactionsNotRequireUseOfCashOrCashEquivalents |
text |
label |
Vysvětlení xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx, xxxxx nevyžadují xxxxxxx xxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;7 xxxx.&xxxx;43 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxxx, xxxxx xxxxxxxxxx použití xxxxxxxxx prostředků xxxx xxxxxxxxx xxxxxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxxXxXxxxxxxxxxxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx toho, xxx xxxxxxxxx provedl xxxxxxxxx xxxxxx, xxxxxx x&xxxx;xxxxx k užívání |
Zveřejnění: XXXX&xxxx;16 xxxx.&xxxx;57 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxx x&xxxx;xxxxx x&xxxx;xxxx x&xxxx;xxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxx xxxxxxxxx xxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxXxXxxxXxxXxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx cenných xxxxxx |
Xxxxxxxxxx: XXX 34 xxxx.&xxxx;16X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx a majetkových xxxxxxx papírů. |
||||
ifrs-full |
ExplanationOfMainClassesOfAssetsAffectedByImpairmentLossesOrReversalsOfImpairmentLosses |
text |
label |
Vysvětlení xxxxxxxx xxxx aktiv xxxxxxxxxxx xxxxxxxx xx znehodnocení xxxx xxxxxxxx ztrát xx xxxxxxxxxxxx |
Xxxxxxxxxx: XXX 36 xxxx.&xxxx;131 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxxx ze xxxxxxxxxxxx xxxx xxxxxxxx xxxxx xx xxxxxxxxxxxx. [Xxxxx: Xxxxxx xx xxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxxXxxXxxxxxxxxxxxxXxxxXxxXxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxXxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx hlavních xxxxxxxx x&xxxx;xxxxxxxxx, které xxxxx x&xxxx;xxxxxx xxxxx xx xxxxxxxxxxxx a jejich zrušení |
Zveřejnění: XXX 36 xxxx.&xxxx;130 xxxx. x), xxxxxxxxxx: XXX 36 xxxx.&xxxx;131 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx hlavních xxxxxxxx x&xxxx;xxxxxxxxx, xxxxx xxxxx x&xxxx;xxxxxx xxxxx xx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx. [Odkaz: Xxxxxx xx xxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxxxxXxxxxxXxXxxxxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxx při xxxxxxxx xxxxxxxx pravidel xxxxxx xxxxxxxx, které xxxx xxxxxxxx xxxx xx xxxxxxxx částky |
Zveřejnění: IAS 1 xxxx.&xxxx;122 |
xxxxxxxxxxxxx |
Xxxxxxxxxx úsudků, xxxx xxxxxx xxxxxxxxxxxx xxxxxx, xxxxxxx xxxxxxx v procesu xxxxxxxx xxxxxxxx xxxxxxxx xxxxxx jednotky, xxxxx xxxx nejvýznamnější vliv xx xxxxxx vykázané x&xxxx;xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxXxXxxXxXxxxxxxXxxxxxXxxxXxxxXxxXxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xx konci mezitímního xxxxxx, xxxxx účetní xxxxxxx xxxxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;34 xxxx.&xxxx;16X písm. h) |
documentation |
Vysvětlení událostí xx konci xxxxxxxxxxx xxxxxx, xxxxx xxxxxx xxxxxxx za xxxxxxxxx xxxxxx nezohledňuje. |
||||
ifrs-full |
ExplanationOfMeasurementBasesUsedInPreparingFinancialStatements |
text block |
label |
Vysvětlení xxxxxxxxxxx xxxx xxxxxxxxx xxx xxxxxxxxx xxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;117 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxx (xxxx xxxx) použité xxx xxxxxxxxx účetní xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxXxxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxXxxxXxxxxxxxxXxXxxxxxxxx128xXxXXXX17Xxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx, xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx poskytnutých xxxxxxxxx, xxxx xxxxxxx xxxxxxxxxx, xxx která je xxxxxxx v odst. 128 xxxx.&xxxx;x) xxxxxxxxx IFRS 17 [xxxx block] |
Zveřejnění: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;129 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx, xxxxxxxx parametrů x&xxxx;xxxxxxxxxxx, na nichž jsou xxxxxxxx informace poskytnuté xxx xxxxx xxxxxxx xxxxxxxxxx, xxx xxxxx xx uvedena v odst. 128 xxxx.&xxxx;x) xxxxxxxxx IFRS 17. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxx xxxxxxxxx xx&xxxx;xxxxxxxxx xxxxxx (nákladů) x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 odst. 118 |
documentation |
Vysvětlení metod xxxxxxxxx k určení xxxxxx (xxxxxxx) z pojistného plnění xxxxxxxxxx v hospodářském xxxxxxxx. [Xxxxx: Příjmy (náklady) x&xxxx;xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxxXxxxxxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx modifikací, xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;47 xxxx. c) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx modifikací x&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx na xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx charakteru x&xxxx;xxxxx částek xxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;5 xxxx.&xxxx;35 |
xxxxxxxxxxxxx |
Xxxxxxxxxx charakteru x&xxxx;xxxxxx úprav částek xxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxx, xxxxx xxxxx souvisejí x&xxxx;xxxxxxxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxx. Xxxx xxxxxx xxxxx xxxxxxxxx xxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxxx: x) xxxxxxxx xxxxxxxx, které vznikly x&xxxx;xxxxxxxxxx xxxxxxxxx, xxxx xx xxxxxxxx xxxxx xxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx; x) xxxxxxxx xxxxxxxx, xxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx před xxxxx vyřazením, jako xxxx xxxxxxx související xx životním xxxxxxxxxx x&xxxx;xxxxxx za xxxxxxx xxxxxxxxxx xxxxxxxxxxxx; x&xxxx;x) xxxxxxxxx xxxxxxx plánu xxxxxxxxxxxxxxx xxxxxxx xx xxxxxxxxxxx, xx xxxxxx xxxxxxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxxxXxXxxxxxxxxXxXxxxxxxXxxxxxxxXxXxxxxXxxxxxxXxxxxxxXxXxxxxXxxxxxxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx změn x&xxxx;xxxxxxxx xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxx v předchozích účetních xxxxxxxx |
Xxxxxxxxxx: IAS 34 xxxx.&xxxx;16X xxxx. d) |
documentation |
Vysvětlení xxxxxxxx x&xxxx;xxxxxx xxxx x&xxxx;xxxxxxxx částek zveřejněných x&xxxx;xxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxx xxxx xxxx xxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxxx v předchozích xxxxxxxx obdobích, xxxxxxxxxx x&xxxx;xxxxxxxxx účetní závěrce xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxXxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxXxxXxxxxxXxXxxxXxxxxXxxxXxxXxxxxxxXxxxxxxXxXxxxxXxxxxxXxxxXxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx podstaty x&xxxx;xxxxxx položek xxxxxxxxxxxxx xxxxxx, xxxxxxx, vlastní xxxxxxx, xxxxx xxxx xxxx peněžní toky, xxxxx xxxx neobvyklé xxxx xxxxxxxxx, xxxxxxxxx xxxx výskytem |
Zveřejnění: XXX 34 xxxx.&xxxx;16X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxxxxxxx xxxxxx, xxxxxxx, vlastní xxxxxxx, xxxxx xxxx nebo xxxxxxx toky, xxxxx xxxx xxxxxxxxx xxxx xxxxxxxxx, xxxxxxxxx nebo xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxxxxxxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx a částky xxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;24 xxxx.&xxxx;26 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx správy, xxxxx xxxxxx xxxx xxxxxxxxxxx vykazující účetní xxxxxxxx xxxx na xx xx xxxxxxxxx xxxx, x&xxxx;xxxxxxxx xxxxxxxxxx, xxxxx xxxxxx nebo xxxxxxxxxxx xxxxx orgán xxxxxxx správy xxxx xx ně xx xxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxxxxxxxXxXxxxxxxXxXxxxxXxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx podstaty x&xxxx;xxxxxxx xxxxxxxxxx pořídit xxxx xxxxxxxx jednotlivé xxxxxx, xxxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 29 xxxx.&xxxx;6 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx podstaty x&xxxx;xxxxxxx (xxxxxxxxx xxxxxxxx, xxxxxx xxxxxx x&xxxx;xxxxxx) povinností xxxxxxx nebo postavit xxxxxxxxxx budovy, xxxxxxx x&xxxx;xxxxxxxx v ujednáních x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx služeb. [Xxxxx: Xxxxxxxx o poskytování licencovaných xxxxxx [member]; Pozemky, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxxxxxxxXxXxxxxxxXxXxxxxxXxXxxxxxxXxxxxxxxxXxxxxxXxXxxXxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx povinností xxxxx xxxx xxxx obdržet xxxxxxxxx aktiva na xxxxx xxxxxxxxxxxxx období |
Zveřejnění: XXX 29 xxxx.&xxxx;6 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx (xxxxxxxxx xxxxxxxx, xxxxxx xxxxxx x&xxxx;xxxxxx) povinností xxxxx xxxx práv xxxxxxx xxxxxxxxx aktiva xx konci xxxxxxxxxxxxx xxxxxx v ujednáních x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. [Odkaz: Xxxxxxxx x&xxxx;xxxxxxxxxxx licencovaných xxxxxx [member]] |
||||
ifrs-full |
ExplanationOfNatureAndExtentOfObligationsToProvideOrRightsToExpectProvisionOfServices |
text |
label |
Vysvětlení podstaty x&xxxx;xxxxxxx povinností xxxxxxxxxx xxxx xxxx xxxxxxxx xxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 29 odst. 6 písm. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx (xxxxxxxxx xxxxxxxx, xxxxxx xxxxxx x&xxxx;xxxxxx) xxxxxxxxxx poskytovat xxxx práv očekávat xxxxxxx služeb x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. [Xxxxx: Ujednání x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxXxxxxxXxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx ostatních xxxx a povinností |
Zveřejnění: XXX&xxxx;29 xxxx.&xxxx;6 písm. c) bod vi) |
documentation |
Vysvětlení xxxxxxxx x&xxxx;xxxxxxx (xxxxxxxxx xxxxxxxx, xxxxxx xxxxxx x&xxxx;xxxxxx) xxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxxx o poskytování xxxxxxxxxxxxx xxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx samostatně. [Xxxxx: Xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxxxXxxXxxxxxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx a rozsahu xxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 29 xxxx.&xxxx;6 písm. c) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx (xxxxxxxxx xxxxxxxx, xxxxxx xxxxxx x&xxxx;xxxxxx) xxxxxxxx obnovení nebo xxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxXxXxxxxxXxXxxXxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx podstaty x&xxxx;xxxxxxx práv xxxxxx xxxxxx xxxxxx |
Xxxxxxxxxx: SIC 29 xxxx.&xxxx;6 písm. x) bod x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx (například xxxxxxxx, xxxxxx xxxxxx x&xxxx;xxxxxx) xxxx xxxxxx xxxxxx xxxxxx v ujednáních x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx služeb. [Xxxxx: Xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx [member]] |
||||
ifrs-full |
ExplanationOfNatureOfRequirementInIFRSAndConclusionWhyRequirementIsInConflictWithFairPresentation |
text |
label |
Vysvětlení xxxxxx xxxxxxxxx xx xxxxxxxxx XXXX x&xxxx;xxxxxx, xxxx xxxxxxxxx xxxx xx konfliktu x&xxxx;xxxxx xxxxxx xxxxxxx stanoveným x&xxxx;Xxxxxxxxxx xxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;23 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxx XXXX, xxxxxx xxxxxxxxx x&xxxx;xxxxx, proč xxxxxx xxxxxxx x&xxxx;xxxxxx, že xxxxxx x&xxxx;xxxxx xxxxxxxxxx xx za xxxxxx xxxxxxxxx natolik xxxxxxxxxx, xx xxxx ke xxxxxxxxx s cílem xxxxxx xxxxxxx xxxxxxxxxx x&xxxx;Xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxXxxXxxxxxxxxxxXxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxxx xxxxxx xxxxxxxxxx výnosy xx externích odběratelů xxx každý xxxxxxx x&xxxx;xxxxxx xx xxx xxxxxx xxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxx |
Xxxxxxxxxx: XXXX 8 xxxx.&xxxx;32, xxxxxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;33 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxxx nejsou xxxxxxxxxx xxxxxx od xxxxxxxxx xxxxxxxxxx pro xxxxx xxxxxxx x&xxxx;xxxxxx xx xxx xxxxxx xxxxxxx xxxxxxxxx výrobků a služeb (xxxxxxxxx xxxxx xx xxxxxxx na xxxxxx xxxxxxxxxxx byly xxxxxx xxxxxx). [Xxxxx: Výrobky x&xxxx;xxxxxx [xxxxxx]; Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxXxxXxxxxxxxxXxXxxxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxx xxxx xxxxxxxxxxxx |
Xxxxxxxxxx: XXX 8 odst. 30 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxxx, xx účetní xxxxxxxx xxxxxxxxxxxx nový xxxxxxxx IFRS, který xxx xxxxx, ale xxxxx xxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxXxxxxxXxxxXxxXxxxxxxxxxxXxxxXxxXxxxxxXxXxxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxXxxxXxxxxxxxxXxXxxxxxxxx128xXxXXXX17 |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx a omezení, xxx xxxxx xxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx, xxxx xxxxxxx xxxxxxxxxx, než xxxxx xx uvedena x&xxxx;xxxx.&xxxx;128 xxxx.&xxxx;x) xxxxxxxxx XXXX 17 |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;129 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx použité xxxxxx x&xxxx;xxxxxxxxxx omezení, xxx xxxxx xxxx x&xxxx;xxxxxxxxxx xxxxxxxxxxx pro xxxxx xxxxxxx xxxxxxxxxx, xxx xxxxx xx xxxxxxx x&xxxx;xxxx.&xxxx;128 xxxx.&xxxx;x) xxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxXxxxxXxxxxxxxxxXxxXxxxxxxxxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx, xxx které xxxxxx xxxxxxxxx xxxxxxxx peněžních xxxx |
Xxxxxxxxxx: IAS 36 odst. 134 xxxx.&xxxx;x) bod iii), xxxxxxxxxx: XXX 36 xxxx.&xxxx;134 xxxx. x) bod xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx, xxx xxxxx vedení xxxxxxxxx xxxx peněžních xxxx xx xxxxxxx xxxxxxxxxx xxxxxxxx/xxxxxxxxxx schválených xxxxxxx xxxxxx, pokud se xxx xxxxxxxxxxxxx jednotku (xxxxxxx xxxxxxxx) xxxxxxx xxxxxx xxxxx než xxx xxx, xxxxxxxxxxxxx xxxxxx xxxxxxx období. [Xxxxx: Penězotvorné jednotky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx možnosti xxxxxx, xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 37 xxxx.&xxxx;86 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx xxxxx xxxxxxx x&xxxx;xxxxxx xx xxxxxxxxxx podmíněných xxxxxxx. [Xxxxx: Podmíněné xxxxxxx [member]] |
||||
ifrs-full |
ExplanationOfPossibilityOfReimbursementContingentLiabilitiesInBusinessCombination |
text |
label |
Vysvětlení xxxxxxxx xxxxxx, xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) bod i) |
documentation |
Vysvětlení xxxxxxxx náhrad xxxxx xxxxxxx x&xxxx;xxxxxx xx xxxxxxxxxx podmíněných xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx kombinaci. [Xxxxx: Podmíněné závazky [xxxxxx]; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxxxxxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxx, xxxx xxxx xxxxxxxxxx informace xxxxxxxx se xxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: IAS 37 xxxx.&xxxx;92 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx podstaty xxxxx x&xxxx;xxxxxx xxxxxxxx, xxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx společně xx xxxxxxxxxxx x&xxxx;xxxxxxx, proč xxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxxxxxxxx xxxxxx, které xxxxxxx xxxx důsledek xxxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxx xxx, xx xxxxx xxxx xxxxxxx x&xxxx;xxxxx xxxx xxxx xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx, xxxxx xxxxxx xxxx xxx xxxxxxxxx účetní xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx podstaty xxxxx x&xxxx;xxxxxx, xxxx xxxx xxxxxxxxxx xxxxxxxxx xxxxxxxx se xxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;37 xxxx.&xxxx;92 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx podstaty sporu x&xxxx;xxxxxx xxxxxxxx, jehož xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxxx a důvodem, xxxx xxxx xxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxx, xxxx není xxxxxxxxxx xxxxxxxxx týkající se xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;37 odst. 92 |
documentation |
Vysvětlení xxxxxx podstaty xxxxx x&xxxx;xxxxxx stranami, jehož xxxxxxxxx xx xxxxxxx xxxxxxxx se skutečností x&xxxx;xxxxxxx, proč není xxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxxx informace xxxxxxxx xx xxxxxxx. [Xxxxx: Xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxXxXxxxXxxxxxxxxXxxXxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx změn xxxxxxx xxxxxxx u finančních xxxxxxxx |
Xxxxxxx: XXXX 7 xxxx. X8X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxx opravné xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx, včetně x) složení portfolia; x) objemu nakoupených xxxx xxxxxxxxx finančních xxxxxxxx; x&xxxx;x) závažnosti xxxxxxxxxxx xxxxxxxxx ztrát. |
||||
ifrs-full |
ExplanationOfReasonsForSignificantChangesInFinancialStatementLineItemsDueToApplicationOfIFRS15 |
text |
label |
Vysvětlení xxxxxx xxxxxxxxxx xxxx x&xxxx;xxxxxxxxx položkách x&xxxx;xxxxxx xxxxxxxx xxxxxxxxx IFRS 15 |
Xxxxxxxxxx: XXXX 15 xxxx. X8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx důvodů xxxxxxxxxx xxxx v řádkových xxxxxxxxx x&xxxx;xxxxxx aplikace xxxxxxxxx XXXX 15. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxXxxxxxxXxXxxxxXXXXxXxXxXxXxxXxxxxXxxxxxxXxxxxxxxXXXXx |
xxxx |
xxxxx |
Xxxxxxxxxx důvodů, xxxx se účetní xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxx XXXX, jako xxxxx xxxxxxxxx IFRS xxxxx xxxxxxxx nepřestala |
Zveřejnění: XXXX 1 xxxx.&xxxx;23X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx, xxxx xx xxxxxx xxxxxxxx, xxxxx xxxxxxx xxxxxxxxx XXXX x&xxxx;xxxxxxxxxx vykazovaném období, xxx xxxxx xxxxxxxxxx xxxxxxxxx roční xxxxxx xxxxxxx xxxxxxxxxxxx výslovné x&xxxx;xxxxxxxxxxx prohlášení o souladu xx xxxxxxxxx XXXX, xxxxxxxx xxxxxx xxxxxxxxx XXXX, xxxx xxxxx xxxxxxxxx XXXX nikdy xxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxXxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxXxxXxxxxxxxxxXxxxxxxXxXxxxxXxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx, xxxx je neproveditelné xxxxx částky x&xxxx;xxxxx, xxxxx xx xxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxxxxx období |
Zveřejnění: XXX 8 xxxx.&xxxx;49 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx, xxxx je xxxxxxxxxxxxxx xxxxx xxxxxx u oprav, xxxxx se xxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxXxXxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxXxXxxxxxxxxxxXxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx, xxxx xx xxxxxxxxxxxxxx xxxxx xxxxxx xxxxx, které xx xxxxxxxx ke xxxxx xxxxxxxx pravidla |
Zveřejnění: IAS 8 xxxx.&xxxx;28 xxxx. x), xxxxxxxxxx: XXX 8 xxxx.&xxxx;29 xxxx. e) |
documentation |
Vysvětlení xxxxxx, xxxx xx xxxxxxxxxxxxxx určit xxxxxx xxxxx, xxxxx se xxxxxxxx xx xxxxxx xxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxXxxxxxxXxxxxxxXxXxxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxXxxxxxxxXxxxxxXxXxxxxxxXxxxxxXxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxx částkami splatnými xx požádání, xxxxx xxxxxxxxx xx xxxxx xxxxxxxxxxx xx rozsahu xxxxxxxxxx XXXX 17, x&xxxx;xxxxxx hodnotou souvisejících xxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;132 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxx částkami xxxxxxxxx na xxxxxxxx, xxxxx xxxxxxxxx xx xxxxx spadajících xx xxxxxxx xxxxxxxxxx IFRS 17, x&xxxx;xxxxxx xxxxxxxx xxxxxxxxxxx portfolií xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxXxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx investic x&xxxx;xxxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;110 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxx příjmy (xxxxxxx) z pojistného plnění x&xxxx;xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxx, xxx xxxxxxxxx účetní xxxxxxx účetní xxxxxxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxxx xxxx xxxxxxx vykázaných x&xxxx;xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx. [Odkaz: Příjmy (xxxxxxx) z pojistného xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxXxxxxxxxxxxxxXxXxxxxxxXxXxxxXxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxXxxxXxxxxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xx změny xxxxxxxxxx xxxxxx vyplývajících x&xxxx;xxxxxxxxxx xxxxx a z držených xxxxxxxxxx xxxxx |
Xxxxxxxxxx: účinný od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;128 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx mezi xxxxxxxxxx xx xxxxx xxxxxxxxxx xxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx, xxxxx xxxxxx xxxxxxxx xxxx. [Odkaz: Xxxxxxxx xxxxxxx [member]; Xxxxxxxx aktiva] |
||||
ifrs-full |
ExplanationOfRelationshipsBetweenParentsAndEntity |
text |
label |
Vysvětlení vztahů xxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx podniky |
Zveřejnění: IAS 24 xxxx.&xxxx;13 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx xxxx xxxxxxxxx xxxxxxxx a jeho xxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxXxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxxxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx relevantních xxx xxxxxxxxxx o poskytnutí podpory, xxxxx měla za xxxxxxxx ovládnutí nekonsolidované xxxxxxxxxxxxx xxxxxx jednotky |
Zveřejnění: XXXX 12 odst. 19G |
documentation |
Vysvětlení xxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxx jednotky xxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxx dceřiného xxxxxxx, xx xxxxxxxx xxxxxxxx xxxx jinou xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx, xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxx, xxxx xx x&xxxx;xxxx xxxx xxxxxxx xxxxxx, a toto xxxxxxxxxx xxxxxxx mělo xx xxxxxxxx xxxx xxxxxxxxx. [Xxxxx: Zveřejnění investičních xxxxxxxx [text block]; Xxxxxxx podniky [xxxxxx]; Xxxxxxxxxxxxxxx xxxxxxxxxxxxx jednotky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxXxxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx omezení xxxxxxx xxxxxxxx xxxxx z přecenění x&xxxx;xxxxxxxxxx aktiv |
Zveřejnění: XXX 38 xxxx.&xxxx;124 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx fondu z přecenění xxxxxxxxxx x&xxxx;xxxxxxxxxx aktiv. [Xxxxx: Xxxxxxxx xxxxx x&xxxx;xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxXxxxxxxxxxXxXxxxxxXxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx omezení xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxxxxx xxxxxxx xxxxxx xxxxxx xx výtěžků x&xxxx;xxxxxxxx xxxxxxxxxxxx nemovitého xxxxxxx |
Xxxxxxxxxx: IAS 40 odst. 75 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxxxxx omezení xxxxxx výnosů xx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx majetku. [Odkaz: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxx xxxxx v souvislosti xx xxxxxxxxxxxx xxxxxxxxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;22X |
xxxxxxxxxxxxx |
Xxxxxxxxxx strategie xxxxxx xxxxx x&xxxx;xxxxxxxxxxx xx xxxxxxxxxxxx účetnictvím. |
||||
ifrs-full |
ExplanationOfSeasonalityOrCyclicalityOfInterimOperations |
text |
label |
Vysvětlení xxxxxxxxx xxxx xxxxxxxxxx mezitímních xxxxxxx |
Xxxxxxxxxx: IAS 34 xxxx.&xxxx;16X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxxx xxxxxxxx týkající se xxxxxxxxx xxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx na xxxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;45 písm. a) |
documentation |
Popis smlouvy x&xxxx;xxxxxxxx vázaných xx xxxxx, která xxxxxxxxxx xxxxxxx xxxxx vykazovaného xxxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx [member]] |
||||
ifrs-full |
ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx změn xxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;118 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx aktiv a smluvních xxxxxxx. [Odkaz: Smluvní xxxxxx; Xxxxxxx závazky] |
||||
ifrs-full |
ExplanationOfSignificantChangesInNetInvestmentInFinanceLeaseExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx změn xxxxxxx xxxxxxxx xx xxxxxxxxxx xxxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;16 odst. 93 |
documentation |
Vysvětlení xxxxxxxxxx xxxx xxxxxx xxxxxxx čisté xxxxxxxxx xx finančních xxxxxxxx. [Xxxxx: Čistá xxxxxxxxx xx xxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx snížení xxxxxxxxx xxxxxx státních dotací xxx xxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 41 xxxx.&xxxx;57 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxx úrovně xxxxxxxx xxxxxx xxx xxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxx [xxxxxx]; Xxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxxxxXxxxXxxXxxxxxXxxxxxXxxxxxXxxXxxxxxxxxXxXxxxxxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx podmínek xxxxxxxx o poskytování xxxxxxxxxxxxx xxxxxx, xxxxx xxxxx xxxxxxxxxx xxxxxx, xxxxxx xxxxxx a jistotu budoucích xxxxxxxxx xxxx |
Xxxxxxxxxx: XXX 29 odst. 6 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx podmínek xxxxxxxx o poskytování xxxxxxxxxxxxx xxxxxx, xxxxx xxxxx xxxxxxxxxx částku, časový xxxxxx a jistotu xxxxxxxxx xxxxxxxxx xxxx (xxxxxxxxx xxxxxxxx xxxxxx, data xxxxxxxxxx xxxx a základnu, xxxxx určuje xxxxxxxxxx xxxx xxxxxxxxx projednávání xxxxxxxx). [Odkaz: Xxxxxxxx x&xxxx;xxxxxxxxxxx licencovaných služeb [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxxXxxxxxxXxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 24 xxxx.&xxxx;18 xxxx.&xxxx;x) bod x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx podmínek xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xx xxxxxxxxxxx stranami. [Xxxxx: Xxxxxxxxx xxxxxx [member]] |
||||
ifrs-full |
ExplanationOfTransactionsRecognisedSeparatelyFromAcquisitionOfAssetsAndAssumptionOfLiabilitiesInBusinessCombination |
text |
label |
Popis xxxxxxxxx xxxxxxxx xxxxxxxx xx xxxxxx xxxxx x&xxxx;xxxxxxxx závazků x&xxxx;xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IFRS 3 odst. B64 xxxx.&xxxx;x) bod i), xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x), zveřejnění: IFRS 3 xxxx.&xxxx;X64 písm. m) |
documentation |
Popis xxxxxxxxx xxxxxxxxxx xxxxxxxx od xxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx v podnikových kombinacích. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxxXxxxXxXxxxXxxxxxXxxxxxXxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx převodů xxxxxxxxxxxxx xxxxx xxxx xxxxxx x&xxxx;xxxxx xxxxxxxxx kapitálu x&xxxx;xxxxxxxx do kapitálových xxxxxxxx xxxxxxxxxx v reálné xxxxxxx vykázané xx xxxxxxxxx xxxxxxx výsledku |
Zveřejnění: XXXX 7 xxxx.&xxxx;11X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx převodů kumulativního xxxxx nebo xxxxxx x&xxxx;xxxxx xxxxxxxxx kapitálu x&xxxx;xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx, které xxxxxx xxxxxxxx označila x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxXxxXxxxxXxxxxxxxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx nesplněných xxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx se xx xxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 20 xxxx.&xxxx;39 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx nesplněných podmínek x&xxxx;xxxxxx nepředvídaných xxxxxxxxx xxxxxxxxxxxx se xx xxxxxx xxxxxxx, která xxxx xxxxxxxx. [Xxxxx: Xxxx [member]] |
||||
ifrs-full |
ExplanationOfValueAssignedToKeyAssumption |
text |
label |
Vysvětlení xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;134 xxxx. x) xxx ii), xxxxxxxxxx: XXX 36 xxxx.&xxxx;135 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx (xxxxxx) xxxxxxxxx klíčovému xxxxxxxxxxx (xxxxxxxxxxxx), xx xxxxxx (xxxxxxx) vedení xxxxxxxx xxx stanovení xxxxxx xxxxxxxxxx částky xxxxxxxxxxxx xxxxxxxx (xxxxxxx xxxxxxxx). [Odkaz: Xxxxxxxxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
ExplanationOfWhenEntityExpectsToRecogniseTransactionPriceAllocatedToRemainingPerformanceObligationsAsRevenue |
text |
label |
Vysvětlení xxxx, xxx xxxxxx xxxxxxxx xxxxxxx, xx xxxxxx xx xxxxxx transakční xxxx xxxxxxxxxx xx xxxxxxxxx závazky x&xxxx;xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;120 xxxx.&xxxx;x) xxx ii) |
documentation |
Vysvětlení toho, xxx xxxxxx jednotka xxxxxxx, že vykáže xx xxxxxx xxxxxxxxxx xxxx alokovanou na xxxxxxxxx závazky x&xxxx;xxxxxx. [Xxxxx: Výnosy xx xxxxx se xxxxxxxxx; Xxxxxxxxxx cena alokovaná xx zbývající xxxxxxx x&xxxx;xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxxxxXxxxXxxxxxxxxXxxxXxxxxxxxxXxXxxXxxxxxxxXxXxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, zda xxxxxxxx jakákoli xxxxxxxxxxxx xx xxxxx xx xxxxxxxxx, která xxxxxx xxxxxxxx do xxxxxxxxxx xxxx xxxxxxxxx na xxxxxxxxx závazky k plnění |
Zveřejnění: XXXX&xxxx;15 odst. 122 |
documentation |
Vysvětlení xxxx, xxx existuje xxxxxxxx xxxxxxxxxxxx ze xxxxx xx xxxxxxxxx, xxxxx xxxxxx xxxxxxxx xx xxxxxxxxxx xxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx x&xxxx;xxxxxx. [Xxxxx: Transakční xxxx alokovaná na xxxxxxxxx xxxxxxx k plnění] |
||||
ifrs-full |
ExplanationOfWhetherBreachesWhichPermittedLenderToDemandAcceleratedRepaymentWereRemediedOrTermsOfLoansPayableWereRenegotiatedBeforeFinancialStatementsWereAuthorisedForIssue |
text |
label |
Vysvětlení xxxx, zda došlo x&xxxx;xxxxxxx xxxxxxxx, xx xxxxxxx xxxxxxx xxxx xxxxxxxxxx požadovat xxxxxxxxx xxxxxxxx xxxxx, nebo xxxxxx xxxxxxxx xxxx xxxxxxxx xxxxx ještě xxxx xxxxxxxxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;19 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, zda došlo x&xxxx;xxxxxxx porušení xxxxxxxx xxxxxxx xxxxxxx, xx xxxxxxx xxxxxxx mohl xxxxxxxxxx xxxxxxxxx zrychlené xxxxxxxx xxxxx, xxxx xxxxxx xxxxxxxx xxxx xxxxxxxx xxxxx ještě xxxx schválením xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxXxxxxxxXxxxxxxxxXxXXX2425 |
xxxx |
xxxxx |
Xxxxxxxxxx toho, xxx xxxxxx jednotka xxxxxxx xxxxxxxxxx uvedené xx xxxxxxxxx IAS 24 xxxx.&xxxx;25 |
Xxxxxxxxxx: IAS 24 xxxx.&xxxx;26 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx 25 xxxxxxxxx XXX 24. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxXxxXxxxxxxxxxXxXxxxxxXxxxxxxxxxXxxxXxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxx xx xxxxxx jednotka xxxxxxxxx xxxxxx xxxxxxxxx, který xxx xxxxxx či xxxxx xxxxxxxxx, x&xxxx;x&xxxx;xxxxxxx, xx nedojde x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx kolaterálu |
Zveřejnění: XXXX 7 xxxx.&xxxx;15 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx toho, xxx xx účetní xxxxxxxx povinnost xxxxxx xxxxxxxxx, xxxxx byl xxxxxx xx xxxxx xxxxxxxxx, x&xxxx;x&xxxx;xxxxxxx, xx xxxxxxx k nesplnění závazku xxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxx účastníci přispívají xx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 26 xxxx.&xxxx;36 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxx xxxxxxxxx xxxxxxxxxx xx penzijních xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxx xx x&xxxx;xxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx na zbývající xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;122 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxx xx u zveřejnění transakční xxxx alokované xx xxxxxxxxx závazky k plnění xxxxxxx praktické xxxxxxxxxxxx. [Xxxxx: Transakční cena xxxxxxxxx xx xxxxxxxxx xxxxxxx x&xxxx;xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxXxxxxxxxxxXxxxxxxxXxxxxxxxxx412xXx412XxXxXXXX9XxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX17 |
xxxx |
xxxxx |
Xxxxxxxxxx toho, xxxx účetní xxxxxxxx xxxxxxx k odlišným xxxxxxx xxx xxxxx posouzení xxxxx odst. 4.1.2 xxxx.&xxxx;x) xxxx xxxx.&xxxx;4.1.2X&xxxx;xxxx.&xxxx;x) xxxxxxxxx XXXX 9 x&xxxx;xxxx xxxxxxxxx xxxxxxx XXXX 17 |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;X33 písm. c) |
documentation |
Vysvětlení xxxx, xxxx xxxxxx xxxxxxxx xxxxxxx k odlišným závěrům xxx&xxxx;xxxxx xxxxxxxxx xxxxx xxxx.&xxxx;4.1.2 xxxx.&xxxx;x) xxxx xxxx.&xxxx;4.1.2X xxxx.&xxxx;x) standardu XXXX 9 xx&xxxx;xxx xxxxxxxxx xxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxXxxxxXxxxxxXxXxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxxxXxXxxxXxXxXxxxxxxxxxXxxxXXXX16XxxxxxXxxxXxxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx toho, proč x&xxxx;xxxxxxxxxxxx xxxxxxxxxx majetku xxxxx xxxxxxxxxx stanovit xxxxxxx hodnotu x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX&xxxx;16 x&xxxx;xxxxx modelu xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 40 odst. 78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx proč u investičního xxxxxxxxxx xxxxxxx nelze xxxxxxxxxx xxxxxxxx reálnou xxxxxxx, když xxxxxx xxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx v pořizovacích xxxxxxxxx xxxx x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX&xxxx;16 x&xxxx;xxxxx xxxxxx xxxxxxxxx xxxxxxx hodnotou. [Odkaz: X&xxxx;xxxxxxxxxxxx nákladech nebo x&xxxx;xxxxxxx xx standardem XXXX&xxxx;16 v rámci xxxxxx xxxxxxxxx xxxxxxx hodnotou [xxxxxx]; Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxXxxxXxXxxxxxxxxXxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxXxXxxxxxxxXxXxxxxXxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxxx xxxxxx xxxxx při xxxxxxxxxx výnosů poskytují xxxxxxxxxxx xxxxxxxxx převodu xxxxx xxxx služeb |
Zveřejnění: XXXX 15 odst. 124 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxxx xxxxxx užité xxx xxxxxxxxxx výnosů xx xxxxx xx xxxxxxxxx poskytují důvěryhodné xxxxxxxxx xxxxxxx zboží xxxx xxxxxx. [Xxxxx: Xxxxxx xx smluv xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xx xxxxxxxxxx obsažená x&xxxx;xxxxxxxxxx účetním xxxxxx xxx prvouživatele |
Zveřejnění: IFRS 1 xxxx.&xxxx;33 |
xxxxxxxxxxxxx |
Xxxxxxxxxx odkazu xx xxxx xxxxxxxxxx xxxxxxxxx, xxxxx obsahují xxxxxxxxx, xxxxx xxxx xxxxxxxx xxx xxxxxxxxxx běžnému xxxxxxxxxxx xxxxxx xxxxxx xxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxxx IFRS. |
||||
ifrs-full |
ExplanationWhenGreatestTransferActivityTookPlace |
text |
label |
Vysvětlení xxxx, xxx došlo k největšímu xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx toho, xxx došlo k největšímu xxxxxxx v tomto xxxxxxx xxxxxx (např. posledních xxx xxx xxxx xxxxxx xxxxxxxx xxxxxx), x&xxxx;xxxx xxxx xxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxx (xxxxx splňuje xxxxxxxx xxx xxxxxxxxxx) rozložena xxxxxxxxxx (xxxxx xx xxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxxxx v závěrečných dnech xxxxxxxx xxxxxx). |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxxxxXxxxxXxxXxXxxxXxxXxxxxxxXxxXxxxXxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxXxxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxxxx zveřejnění xxxx xxxxx xxxxxxx, x&xxxx;xxxxxx, xxxx xx xxxx xxxxx, není-li prvotní xxxxxxxxxx podnikové xxxxxxxxx x&xxxx;xxxx xxxxxxxxx účetní xxxxxxx xx xxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX 3 xxxx. B66 |
documentation |
Vysvětlení xxxx, xxxxx zveřejnění xxxx xxxxx xxxxxxx, x&xxxx;xxxxxx, xxxx xx není xxxxx, není-li prvotní xxxxxxxxxx xxxxxxxxx xxxxxxxxx x&xxxx;xxxx xxxxxxxxx xxxx xxxxxx xxxxxxx xx xxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxXxxxxXxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxXxxxxxxxxxXxxxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxxx xx xxxxxx hodnota xxxxx xxxxxxxxxx měřitelnou x&xxxx;xxxxxxxxxxxx xxxxx, která byla xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 41 xxxx.&xxxx;56 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxxx xx xxxxxx hodnota stane xxxxxxxxxx xxxxxxxxxx u biologických xxxxx, která xxxx xxxxx xxxxxxxxx pořizovacími xxxxxxx xxxxxxxxx o oprávky x&xxxx;xxxxxxxxxxx xxxxxx xx xxxxxxxxxxxx. [Xxxxx: X&xxxx;xxxxxxxxxxxx xxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx; Xxxxxx ze xxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxXxxxxXxxxxxXxXxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxx xxxxxx xxxxxxx spolehlivě xxxxxxxxx, x&xxxx;xxxxxxxxxxxx nákladech |
Zveřejnění: XXX 41 odst. 54 xxxx. b) |
documentation |
Vysvětlení xxxx, xxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxx xx xxxx pořizovacích nákladů xxxxxxxxx o oprávky x&xxxx;xxxxxxxxxxx xxxxxx xx znehodnocení. [Xxxxx: Biologická xxxxxx; Xxxxxx xx xxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxXxxxxXxxxxxXxXxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxxxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx majetku xxxxx xxxxxxxxxx stanovit reálnou xxxxxxx, xxxxx oceňování xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 40 xxxx.&xxxx;79 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx, xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxx xxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxx xx použití xxxxxx oceňování xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxXxxxxxxxxxXxxXxxxxxxxXxXxxxxXxxxxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxx, xxxx účetní jednotka xxxxxxxxxxxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 odst. 25 |
documentation |
Vysvětlení xxxxxx, xxxx účetní jednotka xxxxxxxxxxxxx trvání xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;36 xxxx.&xxxx;127 |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxxx na xxxxxxx x&xxxx;xxxxxxxxxxx vykázané za xxxxxx x&xxxx;xxxxxxx s účetními xxxxxxxx xxxxxx xxxxxxxx. Xxxxxx xx xxxxxxx x&xxxx;xxxxxxxxxxx xxxx výdaje xxxxxxx účetní jednotce xx xxxxxxxxxx s průzkumem x&xxxx;xxxxxxxxxxxxxx xxxxxxxxxx zdrojů xxxxxxx, xxx xx xxxxxxxxx xxxxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxxxxx prokazatelná. |
||||
ifrs-full |
ExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContracts |
X instant, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx úvěrových xxxxxxxx x&xxxx;xxxxx o finanční záruce |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxxxxx: XXXX&xxxx;7 odst. 35I, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx expozice úvěrových xxxxxxxx x&xxxx;xxxxx o finanční xxxxxx. [Xxxxx: Xxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx x&xxxx;xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxx xxxxxx [xxxxxx]] |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxx xxxxxxxx úvěrových příslibů x&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxx xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxx xxxx xxxxxx, xxxxx xxxxxxx xx smluv xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx XXXX 17 |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;125 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx vůči xxxxxx, xxxxx xxxxxxx xx xxxxx xxxxxxxxxxx do rozsahu xxxxxxxxxx IFRS 17. |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Pokud xx xxxxx prvek používá x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované xxxxxx, xxxxxxxxxx a znehodnocení [xxxxxx]; Kumulované xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx hodnot xxxxxxxxxx xxxxx předchozích GAAP [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [member]; Xxxxx přechodu xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx mezisegmentových xxxxxx [xxxxxx]; Finanční prognóza xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx xxxxxxx [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidel x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidel xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx od xxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [member]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx hodnotě) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Podíl xxxxxxxxxxx na xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Účinek xxxxxxxxxxxxx xxxxx [member]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxXxxxxXxxxxxXxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxxxx xxxxx státem [xxxxxx] |
Xxxxxxx: XXX 10 odst. 22 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxxxx důležitých xxxxx státem. [Xxxxx: Xxxx [member]] |
||||
ifrs-full |
ExternalCreditGradesAxis |
axis |
label |
Externí xxxxxxx xxxxx [xxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x), xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 odst. 36 xxxx.&xxxx;x), příklad: IFRS 7 xxxx. XX20X, příklad: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;XX24 písm. a) |
documentation |
Osa xxxxxxx xxxxxxxx xxxxx xxxx xxxxx v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxx [xxxxxx] |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 39G xxxx.&xxxx;x), xxxxxxx: IFRS 7 odst. 35M, xxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;36 písm. c), xxxxxxx: IFRS 7 xxxx. XX20X, xxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. IG24 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx třídy, xxxxx xxxx poskytnuty xxxxxxxxx xxxxxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxx [xxxxxx] |
Xxxxxxx: IFRS 7 xxxx. B33 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxx, xxx xxxxx xxxxxx xxxxxxxx xxxxxxx xxx xxxxxxxxxx xxxx xxxxxx (xxxxxx). |
||||
xxxx-xxxx |
XxxxxxxXxxxXxXxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxxxx k vymezení xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 8 xxxx.&xxxx;22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx jednotky, xxxxxx xxxxxxx xxxxxxxxxx (xxxx. xxx xx xxxxxx xxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxxx xxxxx xxxxxxx x&xxxx;xxxxxx, xxxxxxxxxxx xxxxxxx, xxxxxxxxxxx xxxxxxxxx xxxx xx xxxxxxx xxxxxxxxx xxxxxxx a zda byly xxxxxxxx segmenty agregovány). [Xxxxx: Xxxxxxxxx oblasti [xxxxxx]; Provozní segmenty [xxxxxx]; Xxxxxxx a služby [xxxxxx]; Povinně xxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxXxxxXxxx |
xxxx |
xxxxx |
Xxxxxx xxxxxxx xxxx xxxxxxx xxxxxxxxxx xxxx [xxxx] |
Xxxxxxxxxx: IFRS 1 xxxx.&xxxx;30 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxxxXxxxxXxxxXxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxXxxXxxXxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxx (xxxxxx) xx xxxxx reálné xxxxxxx, xxxxx by xxxx xxxxxxxx xx ostatního xxxxxxx výsledku, xxxxx xx finanční xxxxxx xxxxxx xxxxxxxxxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;12X písm. x) |
xxxxxxxxxxxxx |
Xxxx (xxxxxx) xx xxxxx xxxxxx xxxxxxx, xxxxx by byla xxxxxxxx xx xxxxxxxxx xxxxxxx výsledku, xxxxx xx finanční xxxxxx xxxxxx xxxxxxxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxxxXxxxxXxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxXxxxxxxxxXxxxxxXxxXxxXxxxXxxxxxxxxxxxXxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxXxxxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxx (xxxxxx) xx xxxxx xxxxxx hodnoty, xxxxx xx xxxx vykázána xx xxxxx nebo xxxxxx, xxxxx xx xxxxxxxx aktiva nebyla xxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx zisku xxxx xxxxxx xx xxxxxxxxx aktiv oceňovaných xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx, xxxxxxx xxxxxxx xxxxxxxxx XXXX 9 |
Zveřejnění: XXXX 7 odst. 42M xxxx. b) |
documentation |
Zisk (ztráta) xx změny xxxxxx xxxxxxx, xxxxx xx xxxx vykázána xx xxxxx nebo xxxxxx, xxxxx by xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxx hodnotou vykázanou xx xxxxx xxxx xxxxxx xx xxxxxxxxx xxxxx xxxxxxxxxxx reálnou xxxxxxxx xxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx x&xxxx;xxxxxxxx přechodu na XXXX 9. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxxxXxxxxXxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxXxxXxxXxxxXxxxxxxxxxxxXxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxxx, credit |
label |
Zisk (xxxxxx) xx xxxxx xxxxxx xxxxxxx, xxxxx xx byla xxxxxxxx xx xxxxx nebo xxxxxx xxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx xx xxxxxxxx xxxxxx nebyla xxxxxxxxxxxxxxx xxx, xx jsou xxxxxxxxx xxxxxxxx hodnotou, xxxxxxx použití standardu XXXX 9 |
Xxxxxxxxxx: XXXX 7 odst. 42M xxxx. x) |
xxxxxxxxxxxxx |
Xxxx (xxxxxx) xx xxxxx reálné hodnoty, xxxxx xx xxxx xxxxxxxx do xxxxx xxxx xxxxxx xxxx xx xxxxxxxxx úplného xxxxxxxx, xxxxx xx xxxxxxxx aktiva xxxxxx xxxxxxxxxxxxxxx xxx, že xxxx oceňována xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx přechodu xx xxxxxxxx XXXX 9. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxxxXxxxXxxxXxxxxXxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxXxxXxxxXxxxxxxxxxxxXxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxx (xxxxxx) xx změny reálné xxxxxxx, xxxxx xx xxxx xxxxxxxx do xxxxx nebo xxxxxx xxxx do ostatního xxxxxxx xxxxxxxx, pokud xx xxxxxxxx závazky xxxxxx xxxxxxxxxxxxxxx xxx, xx xxxx xxxxxxxxx xxxxxxxx hodnotou, prvotní xxxxxxx xxxxxxxxx XXXX 9 |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxx (xxxxxx) xx xxxxx xxxxxx xxxxxxx, která xx xxxx xxxxxxxx xx xxxxx nebo xxxxxx xxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx by xxxxxxxx xxxxxxx xxxxxx reklasifikovány xxx, xx xxxx xxxxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx na xxxxxxxx IFRS 9. [Xxxxx: Finanční xxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxxxxXxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxxXxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxxXxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx aktiv, xxxxx xxxxxx xxxxxxxx xx xxxxxx souhrnného příjmu |
Zveřejnění: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;12X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxx hodnotě, xxxxx xx xxxx vykázány xx jiného xxxxxxxxxx xxxxxx, pokud xx xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxxxxx z kategorie xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxxxxxx finanční aktiva; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxxxxXxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxxXxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx aktiv, xxxxx xxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;12X písm. d) |
documentation |
Zisky (ztráty) x&xxxx;xxxxxx hodnotě xxxxxxxx xx ostatního xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx aktiv xxxxxxxxxxxxxxxxx z kategorie xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxxxxxx xxxxxxxx xxxxxx; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxxxxXxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxxXxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxXxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx zisku xxxx ztráty, xxxxx xxxxxx vykázány xx xxxxx xxxx xxxxxx. |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;12X písm. e) |
documentation |
Zisky (xxxxxx) x&xxxx;xxxxxx xxxxxxx, xxxxx xx xxxx xxxxxxxx xx xxxxx xxxx xxxxxx, pokud by xxxxxxxx xxxxxx nebyla xxxxxxxxxxxxxxx z kategorie xxxxxxxxxx xxxxx v reálné hodnotě xxxxxxxx xx zisku xxxx ztráty. [Odkaz: Xxxxxxxx xxxxxx v reálné xxxxxxx vykázané xx xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxxxxXxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxxXxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (ztráty) v reálné xxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx finančních xxxxx v reálné hodnotě xxxxxxxx do xxxxx xxxx xxxxxx, které xxxx vykázány do xxxxx xxxx xxxxxx. |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;12X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxx vykázané xx zisku xxxx xxxxxx x&xxxx;xxxxxxxxxx aktiv xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx finančních xxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx nebo xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxxxxXxXxxxXxxxXxxxxXxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxXxxxxxxxxXxxxxxXxxXxxXxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxx (xxxxxx) xx xxxxx reálné xxxxxxx, xxxxx by xxxx xxxxxxxx xx xxxxx xxxx ztráty, xxxxx xx finanční xxxxxx xxxxxx reklasifikována |
Zveřejnění: IFRS 7 xxxx.&xxxx;12X xxxx. x) |
xxxxxxxxxxxxx |
Xxxx (xxxxxx) xx xxxxx reálné xxxxxxx, xxxxx xx xxxx xxxxxxxx do xxxxx xxxx xxxxxx, xxxxx xx finanční xxxxxx xxxxxx xxxxxxxxxxxxxxx. [Xxxxx: Xxxxxxxx aktiva] |
||||
ifrs-full |
FairValueHedgesMember |
member |
label |
Zajištění xxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX 39 xxxx.&xxxx;86 xxxx. x), xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X, xxxxxxxxxx: XXXX 7 odst. 24B, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxx xxxxxx xxxxxxx aktiva xxxx xxxxxxx nebo xxxxxxxxxxxxxx xxxxxxx xxxxxxxx, xxxx xxxxxxxxxxxxxx části xxxxxxxx xxxxxx, xxxxxxx nebo xxxxxxx xxxxxxxx, xxxxx xxxx důsledkem xxxxxxxxxxx xxxxxx x&xxxx;xxxxx budou xxx vliv xx xxxx xxxx xxxxxx. [Xxxxx: Zajištění [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;40 xxxx.&xxxx;32X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xx xxxxxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx. Xxxxxx xxxxxxx xx xxxx, která xx xxxx xxxxxxx xx xxxxxx xxxxxx xxxx xxxxxxxxx xx xxxxxx xxxxxxx v řádné transakci xxxx xxxxxxxxx xxxx x&xxxx;xxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxxxxx pohledávek |
Zveřejnění: XXXX&xxxx;3 xxxx.&xxxx;X64 písm. h) xxx i) |
documentation |
Reálná hodnota xxxxxxxxxx nabytých v rámci xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx hodnota xxxxx, xxxxx představují xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxx, xxxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxx v odúčtovaných xxxxxxxxxx aktivech. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
(X) xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx hodnota souvisejících xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X písm. x) |
xxxxxxxxxxxxx |
Xxxxxx hodnota xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxxx. která xxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxx hodnota xxxxxxxxxxxxx xxxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxXxxxxxxxXxXxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx aktiv xxxxxxxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx zisku xxxx ztráty do xxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxx xxxxxx hodnotě xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;12X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx aktiv xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx xx xxxxxxxxx xxxxx oceňovaných x&xxxx;xxxxxxx xxxxxxx xxxx xxxxxx xxxxxxx xxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Finanční aktiva] |
||||
ifrs-full |
FairValueOfFinancialAssetsReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfIFRS9 |
X instant, xxxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxx reklasifikovaných xxx, xx xxxx xxxxxxxxx xxxxxxxx xxxxxxxx, xxxxxxx xxxxxxx standardu XXXX 9 |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx hodnota xxxxxxxxxx xxxxx, xxxxx xxxx x&xxxx;xxxxxxxx přechodu xx XXXX 9 xxxxxxxxxxxxxxx tak, xx xxxx xxxxxxxxx xxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx aktiv xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xx kategorie xxxxx oceňovaných x&xxxx;xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;12X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx hodnota xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx aktiv oceňovaných x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx úplného xxxxxxxx, takže xxxx xxxxxxxxx x&xxxx;xxxxxxx hodnotě. [Xxxxx: Xxxxxxxx aktiva] |
||||
ifrs-full |
FairValueOfFinancialAssetsReclassifiedOutOfFairValueThroughProfitOrLossAndIntoFairValueThroughOtherComprehensiveIncomeInitialApplicationOfIFRS9 |
X instant, xxxxx |
xxxxx |
Xxxxxx hodnota finančních xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx xxxx xxxxxx xx xxxxxxxxx aktiv xxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxx xxxxxxx xxxxxxxxx IFRS 9 |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxxxxxxxxx z kategorie xxxxx xxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx xxxx xxxxxx xx xxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do ostatního xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx XXXX 9. [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxxxxxxxxXxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxXxxxxxXxxxxxXxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx hodnota xxxxxxxxxx nástroje při xxxxxxxx xxxxxxxxx v reálné xxxxxxx vykázané do xxxxx nebo ztráty, xxxxxxx xxxxxxx xxx xxxxxx xxxxxxxxx xxxxxx xxxxxxx derivát, xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxx při xxxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxx xxxxxxx xxx xxxxxx úvěrového xxxxxx xxxxxx finančního xxxxxxxx xxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx riziko [member]; Xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx, třída [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxxxxxxxxXxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxXxxxxxXxxxxxXxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxx finančního xxxxxxxx xxx xxxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty, xxxxxxx xxxxxxx xxx řízení xxxxxxxxx xxxxxx xxxxxxx xxxxxxx, závazky |
Zveřejnění: XXXX 7 xxxx.&xxxx;24X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx vykázaného xxxx xxxxxxx při ukončení xxxxxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxx xxxxxxx xxx xxxxxx xxxxxxxxx xxxxxx tohoto xxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxx. [Xxxxx: Úvěrové xxxxxx [member]; Xxxxxxxx [xxxxxx]; Finanční xxxxxxxx, xxxxx [member]] |
||||
ifrs-full |
FairValueOfFinancialLiabilitiesReclassifiedAsMeasuredAtAmortisedCostFirstApplicationOfIFRS9 |
X instant, credit |
label |
Reálná xxxxxxx xxxxxxxxxx závazků xxxxxxxxxxxxxxxxx xxx, xx xxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx, prvotní použití xxxxxxxxx XXXX 9 |
Xxxxxxxxxx: XXXX 7 odst. 42M xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx, xxxxx xxxx x&xxxx;xxxxxxxx přechodu xx XXXX 9 xxxxxxxxxxxxxxx xxx, xx xxxx xxxxxxxxx x&xxxx;xxxxxxx hodnotě. [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxxxXxXxxxxXxxxxxxxXxxxxXxxxxXxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxxxxx xx společných xxxxxxx, xxx xxxxx existují xxxxxxxx xxxxx ceny |
Zveřejnění: XXXX 12 xxxx.&xxxx;21 xxxx. x) bod xxx) |
xxxxxxxxxxxxx |
Xxxxxx hodnota xxxxxxxx xx společných xxxxxxx, xxxxx xxxxxxxx xxxxxxxx xxxxx xxxx investice. [Xxxxx: Společné xxxxxxx [xxxxxx]; Xxxxxxxxx xx xxxxxxxxxx podniků xxxxxxxx x&xxxx;xxxxxxxxxxxx účetní závěrce] |
||||
ifrs-full |
FairValueOfInvestmentsInAssociatesWherePriceQuotationsPublished |
X instant, xxxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxxxxx xx přidružených xxxxxxx, xxx xxxxx xxxxxxxx xxxxxxxx tržní xxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;21 xxxx. b) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxx hodnota xxxxxxxx xx xxxxxxxxxxxx podniků, xxxxx xxxxxxxx xxxxxxxx xxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxxx podniky [xxxxxx]; Xxxxxxxxx do xxxxxxxxxxxx xxxxxxx vykázané x&xxxx;xxxxxxxxxxxx účetní závěrce] |
||||
ifrs-full |
FairValueOfInvestmentsInEquityInstrumentsDesignatedAsMeasuredAtFairValueThroughOtherComprehensiveIncome |
X instant, xxxxx |
xxxxx |
Xxxxxxxxx xx kapitálových xxxxxxxx xxxxxxxxxx xx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx výsledku |
Zveřejnění: IFRS 7 xxxx.&xxxx;11X písm. c), xxxxxxxxxx: XXXX 7 odst. 8 xxxx. h) |
documentation |
Částka xxxxxxxx xx kapitálových xxxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxx za xxxxxxx xxxxxxx hodnotou xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx. [Odkaz: V reálné xxxxxxx [member]; Ostatní xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxXxXxxxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Reálná xxxxxxx investic xx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xx oceněné xxxxxxx xxxxxxxx xxxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxx odúčtování |
Zveřejnění: XXXX 7 xxxx.&xxxx;11X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx investic xx kapitálových nástrojů x&xxxx;xxxx xxxxxxxxxx, které xxxxxx xxxxxxxx označila xx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Investice xx xxxxxxxxxxxx nástrojů označené xx oceněné xxxxxxx xxxxxxxx xxxxxxxxx do xxxxxxxxx xxxxxxx výsledku [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxxxx, xxxxx xxxxxxxxxxx xxxxxxxx angažovanost v odúčtovaných xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 42E xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxx, xxxxx xxxxxxxxxxx trvající xxxxxxxxxxxx xxxxxx jednotky x&xxxx;xxxxxxxxxxxx xxxxxxxxxx aktivech. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx hodnota pozemků, xxxxx x&xxxx;xxxxxxxx, xxxxx xx xxxxxxx liší xx účetní xxxxxxx |
Xxxxxxx: XXX 16 xxxx.&xxxx;79 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx hodnota xxxxxxx, xxxxx x&xxxx;xxxxxxxx, xxxx se xxxxxx xxxxxxx výrazně xxxx xx xxxxxx xxxxxxx. [Xxxxx: Účetní xxxxxxx [xxxxxx]; Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxxxxxXxxxXxxxxXxXxXxxxxxxxxxxxXxXxXxxxXxXxxxxxXxXxxxxxxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx hodnota xxxxxxxxx xxxxxxx, které xxxxxxxx být xxxxxxxxxxxxx xx xxx změny xxxxxxx xxxxxxxxxx jednotky |
Zveřejnění: XXXX&xxxx;12 odst. 9B písm. a) |
documentation |
Reálná hodnota xxxxxxxxx xxxxxxx, xxxxx xxxxxxxx xxx konsolidovány, xx dni změny xxxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx [xxxx xxxxx]; Xxxxxxx podniky [member]] |
||||
ifrs-full |
FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntirety |
X instant, xxxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx (xxxxxxxxxxxxx xxxxxxxxxx xxxxxxx), xxxxx xxxxxx odúčtována v celém xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. d) |
documentation |
Rozdíl xxxx xxxxxxx hodnotou xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx nebyla xxxxxxxxxx x&xxxx;xxxxx xxxxxxx, x&xxxx;xxxxxx xxxxxxxxxxxxx závazky. [Xxxxx: Xxxxxxxx aktiva] |
||||
netLabel |
Čistá xxxxxx xxxxxxx xxxxxxxxxxx finančních xxxxx (xxxxxxxxxxxxx xxxxxxxxxx xxxxxxx), která xxxxxx xxxxxxxxxx x&xxxx;xxxxx rozsahu |
||||
ifrs-full |
FairValueOfTransferredFinancialAssetsAssociatedFinancialLiabilitiesThatAreNotDerecognisedInTheirEntiretyAbstract |
label |
Reálná xxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx (xxxxxxxxxxxxx finančních xxxxxxx), xxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxxxXxxxXxxXxxXxxxxxxxxxxxXxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Reálná xxxxxxx xxxxxxxxxxx finančních xxxxx, xxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxx rozsahu |
Zveřejnění: IFRS 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx převedených xxxxxxxxxx xxxxx, xxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxx. [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxxxXxxxxXxxXxxxxxxxxXxxxXxxxxxXxxxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Reálná xxxxxxx xxxxxxxxxxxx položek pro xxxxxxx x&xxxx;xxxxx přímé xxxxxx |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;111 |
xxxxxxxxxxxxx |
Xxxxxx hodnota xxxxxxxxxxxx xxxxxxx xxx xxxxxxx x&xxxx;xxxxx xxxxx xxxxxx. [Xxxxx: Popis xxxxxxx xxxxxxxxxxxx xxxxxxx pro xxxxxxx x&xxxx;xxxxx xxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxXxxXxxxxxxxxxXxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xx xxxxxxxx a provize |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx souvisejících s poplatky x&xxxx;xxxxxxxxx. |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxx xx xxxxxxxx x&xxxx;xxxxxxx celkem |
||||
ifrs-full |
FeeAndCommissionExpenseAbstract |
label |
Náklady na xxxxxxxx a provize [xxxxxxxx] |
||
xxxx-xxxx |
XxxXxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxx z poplatků a provizí xxxxxx |
||||
xxxx-xxxx |
XxxXxxXxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx z poplatků x&xxxx;xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxXxxXxxxxxxxxxXxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnos x&xxxx;xxxxxxxx x&xxxx;xxxxxxx (náklad xx xxxxxxxx a provize) |
Obvyklá praxe: XXX&xxxx;1 odst. 85 |
documentation |
Částka xxxxxx xxxx xxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxx. |
||||
xxxXxxxx |
Xxxxx xxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxx (xxxxxxx) |
||||
xxxx-xxxx |
XxxXxxXxxxxxxxxxXxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxx (náklad xx xxxxxxxx x&xxxx;xxxxxxx) [xxxxxxxx] |
||
xxxx-xxxx |
XxxXxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxxxXxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, debit |
label |
Náklad xxxxxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx, xxxxx nejsou xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx nebo xxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;20 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxxx z poplatků (nikoli xxxx částky zohledňované xxx xxxxxxxx efektivní xxxxxxx míry) x&xxxx;xxxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx zisku xxxx xxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [member]; Xxxxxxxx závazky] |
||||
ifrs-full |
FeeIncomeAndExpenseAbstract |
label |
Výnos x&xxxx;xxxxxxxx x&xxxx;xxxxxx xx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxXxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx vyplývající x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;20 písm. c) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx výnosů xxxxxxxxxxxxx x&xxxx;xxxxxxxx (nikoli xxxx částky xxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx xxxxxxx xxxx) z finančních xxxxx, xxxxx xxxxxx xxxxxxxxx reálnou hodnotou xxxxxxxxx xx xxxxx xxxx xxxxxx. |
||||
xxxx-xxxx |
XxxXxxxxxXxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx (xxxxxxx) xxxxxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxx xxxxxxxxxx závazků, xxxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx vykázanou xx xxxxx xxxx ztráty |
Zveřejnění: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;20 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxx xxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxx (xxxxxx xxxx xxxxxx zohledňované xxx xxxxxxxx xxxxxxxxx xxxxxxx xxxx) x&xxxx;xxxxxxxxxx xxxxx xxxx finančních xxxxxxx, které xxxxxx xxxxxxxxx reálnou hodnotou xxxxxxxxx xx xxxxx xxxx xxxxxx. [Odkaz: X&xxxx;xxxxxx xxxxxxx [member]; Xxxxxxxx závazky] |
||||
ifrs-full |
FeeIncomeExpenseArisingFromTrustAndFiduciaryActivities |
X duration, xxxxxx |
xxxxx |
Xxxxxx (xxxxxxx) vyplývající z poplatků xx svěřeneckých xxxxx x&xxxx;xxxxxx výkonů svěřeneckých xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;20 písm. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxxx z poplatků (xxxxxx xxxx xxxxxx xxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx úrokové xxxx) xx svěřeneckých xxxxx x&xxxx;xxxxxx xxxxxx svěřeneckých xxxxxx, xxx vedou x&xxxx;xxxxxx xxxx xxxxxxxxxxx xxxxx xxxxxx xxxxxxxxx xxxx, svěřeneckých xxxxx, xxxxxxxxxx plánů a dalších xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxXxxxxxxXxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxx xx základě xxxxxxxx mzdy [xxxxxx] |
Xxxxxxx: XXX 19 xxxx.&xxxx;138 xxxx. b) |
documentation |
Tento člen xxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxx definovaných na xxxxxxx poslední xxxx. [Xxxxx: Důchodové xxxxx xxxxxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
FinanceCosts |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 82 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx nákladů xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx xxxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxxxx náklady |
||||
ifrs-full |
FinanceCostsPaidClassifiedAsOperatingActivities |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx náklady xxxxxxxxxxxxx xxxx xxxxxxxx činnosti |
Obvyklá xxxxx: XXX&xxxx;7 xxxx.&xxxx;31 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx xxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxx činnosti. [Xxxxx: Xxxxxxxx náklady] |
||||
ifrs-full |
FinanceIncome |
X duration, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxx a dalším xxxxxxxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx (xxxxxxx) |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxx xxxxxxx xxxxxxxxx s úroky x&xxxx;xxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxx smluv, xxxxx xxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx, které xxxx vyloučeny z hospodářského xxxxxxxx, před xxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXX 1 xxxx.&xxxx;91 xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;82, xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxx zajistných xxxxx, xxxxx je xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, xxxx xxxxxxxx, xxxx xxxxxxxxxxxxxxxx úpravami. [Xxxxx: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx; Xxxxxx xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxXxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx (xxxxxxx) z držených xxxxxxxxxx xxxxx, xxxxx xxxx vyloučeny x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IAS 1 xxxx.&xxxx;91 písm. a), xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;82, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxx zajistných xxxxx, xxxxx xx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx v ostatním xxxxxx xxxxxxxx, xxxxxxxxx x&xxxx;xxx, xxxx xxxxxxxxxxxxxxxx úpravami. [Xxxxx: Příjmy (náklady) x&xxxx;xxxxxxxxxx xxxxxx; Xxxxxx xxxxxxxx smlouvy [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxx zajistných smluv, xxxxx xxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IAS 1 xxxx.&xxxx;82 xxxx.&xxxx;xx), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;82 |
xxxxxxxxxxxxx |
Xxxxxx finančních výnosů (xxxxxxx) z držených zajistných xxxxx, xxxxx je xxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku. [Xxxxx: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx; Xxxxxx xxxxxxxx smlouvy [member]] |
||||
ifrs-full |
FinanceIncomeOnNetInvestmentInFinanceLease |
X duration, xxxxxx |
xxxxx |
Xxxxxxxx výnos z čisté xxxxxxxxx do xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 16 xxxx.&xxxx;90 xxxx.&xxxx;x) bod xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx výnosu x&xxxx;xxxxx xxxxxxxxx xx xxxxxxxxxx leasingu. [Odkaz: Xxxxxxxx xxxxx; Xxxxx xxxxxxxxx do xxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxxx xxxx xxxxxxxx činnosti |
Obvyklá xxxxx: XXX&xxxx;7 odst. 31 |
documentation |
Peněžní přítok x&xxxx;xxxxxxxxx finančních xxxxxx, xxxxxxxxxxxxxxx xxxx provozní xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Pohledávky x&xxxx;xxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx pohledávek xxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Finanční xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;25, xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxxxxx: IFRS 7 xxxx.&xxxx;35X, xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxxx xxxxx, xxxxx xxxx: x) xxxxxxxx; b) xxxxxxxxxx xxxxxxx xxxx xxxxxx xxxxxxxx; x) smluvní xxxxx: x) xxxxxxxx xxxxxxxx xxxx jiné xxxxxxxx xxxxxxx xx xxxx xxxxxx xxxxxxxx; xxxx ii) směnit xxxxxxxx xxxxxx xxxx xxxxxxxx xxxxxxx s jinou xxxxxxxxx xx podmínek, xxxxx xxxx xxx xxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxx; xxxx d) xxxxxxx, xxxxx xxxx xxxxxxxxxx nebo xxxxxx xxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxxx nástroji xxxxxx xxxxxxxx a která xx: x) xxxxxxxxxxx, xx xxxxx xxxxxx xxxxxxxx xx xxxx by xxxxx být xxxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx nástrojů; xxxx xx) xxxxxxxxx, xxxxx xxxx nebo xx xxxx xxx xxxxxxxxx jinak xxx xxxxxx xxxxx částky xxxxxxxxx xxxx xxxxxx xxxxxxxxxx xxxxxx xx xxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx účetní xxxxxxxx. Za xxxxx xxxxxx vlastní xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx finanční xxxxxxxx x&xxxx;xxxxxxxx xxxx, které xxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx 16X až 16X standardu XXX 32, nástroje, xxxxx xxxxxx xxxxxxxx ukládají xxxxxxxxx dodat jiné xxxxxx xxxxxxx xxxxx xxxxxxx xxxxx pouze xxx xxxxxxxxx x&xxxx;xxxx xxxxxxxxxxxxx xxxx kapitálové xxxxxxxx x&xxxx;xxxxxxx s odstavci 16X xx 16X xxxxxxxxx XXX 32, xxxx nástroje, xxxxx xxxx xxxx xxxxxxxxx x&xxxx;xxxxxxxx přijetí xxxx xxxxxx vlastních xxxxxxxxxxxx xxxxxxxx xxxxxx jednotky. [Xxxxx: Xxxxxxxx nástroje, xxxxx [member]; Xxxxxxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxx xxxxxx celkem |
||||
periodStartLabel |
Finanční xxxxxx na začátku xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxxx xxxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxXxxxxxXxxxxXxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxx xxxxxxx XXXX 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx, účetní xxxxxxx xx xxxxxxx změn |
Zveřejnění: XXXX 9 odst. 7.2.34 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxx dotčených xxxxxxx XXXX 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx s negativní xxxxxxxxxx, xx xxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxXxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Finanční aktiva xxxxxxx změnami XXXX 9 u složek xxxxxxxxxxx xxxxxxxx s negativní xxxxxxxxxx, xxxxxx hodnota xxxxxxxxxxxxx xxxx xxxxxxxx xxxx |
Xxxxxxxxxx: XXXX 9 xxx 7.2.34 xxxx. a) |
documentation |
Účetní xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx XXXX 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx kompenzací, xxxxxxxxxxxxx xxxx použitím xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxXxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxx dotčená xxxxxxx XXXX 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx, xxxxxxxxx xxxxxxx xx xxxxxxx xxxx |
Xxxxxxxxxx: XXXX 9 xxxx.&xxxx;7.2.34 písm. b) |
documentation |
Kategorie xxxxxxx xxxxxxxxxx aktiv xxxxxxxxx xxxxxxx XXXX 9 x&xxxx;xxxxxx xxxxxxxxxxx splacení x&xxxx;xxxxxxxxx xxxxxxxxxx, po xxxxxxx změn. |
||||
ifrs-full |
FinancialAssetsAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments |
text |
label |
Finanční xxxxxx xxxxxxx změnami XXXX 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx kompenzací, xxxxxxxxx ocenění xxxxxxxxxxxxx xxxx xxxxxxxx xxxx |
Xxxxxxxxxx: XXXX 9 xxx 7.2.34 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx XXXX 9 x&xxxx;xxxxxx předčasného xxxxxxxx s negativní kompenzací, xxxxxxxxxxxxx xxxx xxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxxXxXXXX17XxxxxxxxXxxxxxXxxxxXxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxx xxxxxxx XXXX 9 xxxxxx xxxxxxxxx XXXX 17, xxxxxx xxxxxxx xx xxxxxxx xxxx |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 9 xxxx.&xxxx;7.2.42 písm. b) |
documentation |
Účetní xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx XXXX 9 xxxxxx standardu XXXX 17, po xxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxxXxXXXX17XxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxXxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx aktiva xxxxxxx změnami IFRS 9 xxxxxx standardu XXXX 17, xxxxxx xxxxxxx bezprostředně před xxxxxxxx xxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 9 xxxx.&xxxx;7.2.42 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx XXXX 9 xxxxxx xxxxxxxxx XXXX 17, xxxxxxxxxxxxx xxxx použitím xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxxXxXXXX17XxxxxxxxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxx dotčená změnami XXXX 9 xxxxxx xxxxxxxxx IFRS 17, xxxxxxxxxxx xxxxxxxxxxxxx před xxxxxxxx změn |
Zveřejnění: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 9 odst. 7.2.42 písm. a) |
documentation |
Klasifikace xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx XXXX 9 xxxxxx xxxxxxxxx IFRS 17, xxxxxxxxxxxxx před xxxxxxxx změn. |
||||
ifrs-full |
FinancialAssetsAffectedByAmendmentsToIFRS9MadeByIFRS17MeasurementCategoryAfterApplyingAmendments |
text |
label |
Finanční xxxxxx xxxxxxx xxxxxxx XXXX 9 xxxxxx standardu XXXX 17, kategorie xxxxxxxxx xx xxxxxxx xxxx |
Xxxxxxxxxx: účinný od 1.&xxxx;1.&xxxx;2023, IFRS 9 xxxx.&xxxx;7.2.42 písm. b) |
documentation |
Kategorie oceňování xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx IFRS 9 xxxxxx xxxxxxxxx IFRS 17, xx xxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxxXxXXXX17XxxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxx xxxxxxx IFRS 9 xxxxxx xxxxxxxxx XXXX 17, xxxxxxxxx oceňování xxxxxxxxxxxxx před xxxxxxxx xxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 9 xxxx.&xxxx;7.2.42 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxxxx xxxxxxxxxx aktiv xxxxxxxxx xxxxxxx IFRS 9 xxxxxx xxxxxxxxx XXXX 17, xxxxxxxxxxxxx před xxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX17XxxxxxxxXxxxxxXxxxxXxxxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxx xxxxx xxxxxxx k datu prvotního xxxxxxx XXXX 17, xxxxxx hodnota po xxxxx určení |
Zveřejnění: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. C32 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx aktiv xxxxxxxxx xxxxx xxxxxxx x&xxxx;xxxx xxxxxxxxx použití IFRS 17 xx xxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX17XxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxXxxxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx aktiva xxxxxxx xxxxx určením x&xxxx;xxxx prvotního použití XXXX 17, účetní xxxxxxx xxxxxxxxxxxxx před xxxxx xxxxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;X32 písm. b) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxx xxxxxxx k datu xxxxxxxxx použití XXXX 17 xxxxxxxxxxxxx xxxx xxxxx určením. |
||||
ifrs-full |
FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17MeasurementCategoryAfterRedesignation |
text |
label |
Finanční xxxxxx xxxxxxx novým určením x&xxxx;xxxx xxxxxxxxx xxxxxxx XXXX 17, kategorie xxxxxxx xx xxxxx xxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;X32 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx novým xxxxxxx x&xxxx;xxxx prvotního xxxxxxx IFRS 17 xx xxxxx určení. |
||||
ifrs-full |
FinancialAssetsAffectedByRedesignationAtDateOfInitialApplicationOfIFRS17MeasurementCategoryImmediatelyBeforeRedesignation |
text |
label |
Finanční xxxxxx xxxxxxx xxxxx xxxxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx IFRS 17, xxxxxxxxx ocenění xxxxxxxxxxxxx xxxx xxxxx určením |
Zveřejnění: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;X32 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx novým xxxxxxx x&xxxx;xxxx prvotního xxxxxxx XXXX 17 xxxxxxxxxxxxx xxxx novým xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx aktiva x&xxxx;xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 písm. f) |
documentation |
Částka xxxxxxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxx. Naběhlá xxxxxxx xx xxxxxx, xxx xxxx xxxxxxxx xxxxxx xxxxxxx při xxxxxxxx xxxxxxxxxx, snížená x&xxxx;xxxxxxx xxxxxxx a zvýšená nebo xxxxxxx – s použitím xxxxxx xxxxxxxxx xxxxxxx xxxx – o kumulativní xxxxxxxxxx prémie xx xxxxxxxx, xx. xxxxxxx xxxx počáteční xxxxxxxx x&xxxx;xxxxxxxx xxx splatnosti, x&xxxx;xxxxxxxx o případné znehodnocení. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxxxxxxXxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxx, xxxxxxxxx [member] |
Zveřejnění: XXXX 7 xxxx.&xxxx;8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx finančních aktiv x&xxxx;xxxxxxx hodnotě. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxx, třída [member] |
Zveřejnění: XXXX 7 xxxx.&xxxx;X2 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxx hodnotě] |
||||
ifrs-full |
FinancialAssetsAtFairValue |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx, x&xxxx;xxxxxx hodnotě |
Zveřejnění: XXXX&xxxx;7 odst. 25 |
documentation |
Reálná xxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [member]; Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxx hodnotě, třída [xxxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;X2 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Finanční xxxxxx; X&xxxx;xxxxxx hodnotě [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Finanční aktiva x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx v reálné xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Finanční xxxxxx; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxxxxxx xxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 písm. h) |
documentation |
Tento xxxx představuje kategorii xxxxxxxxxx aktiv v reálné xxxxxxx xxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Finanční aktiva x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx ostatního xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;8 písm. a) |
documentation |
Částka xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxx xxxxxxx xxxxxxxx x&xxxx;x&xxxx;xxxxx xxxx zisky (xxxxxx) xxxxxxxx xx xxxxx xxxx xxxxxx. Xxxxxxxx aktivum bude xxxxxxx xxxxxxx hodnotou xxxxxxxxx do xxxxx xxxx xxxxxx, pokud xxxx oceněno naběhlou xxxxxxxx nebo reálnou xxxxxxxx xxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx. Xxxx (xxxxxx) z finančního xxxxxx oceněného xxxxxxx xxxxxxxx xxxx xxxxxxx(x) xx xxxxx xxxx xxxxxx, pokud xxxx xxxxxxxx zajišťovacího xxxxxx, xxxxxxx xx o investici xx kapitálového xxxxxxxx, x&xxxx;xxx se xxxxxx xxxxxxxx xxxxxxxx, že xxxxx x&xxxx;xxxxxx xxxx xxxxxxxxx v ostatním xxxxxx xxxxxxxx, nebo xx xxxxxxx o finanční xxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx výsledku. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxx xxxx ztráty |
||||
ifrs-full |
FinancialAssetsAtFairValueThroughProfitOrLossAbstract |
label |
Finanční xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx xxxx xxxxxx, kategorie [member] |
Zveřejnění: XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx zisku xxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxXxxxXxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty, xxxxxxxxxxxxx xxxx určená k obchodování |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;55, xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 odst. 8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx xxxx xxxxxx xxxxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxxxxxx. Xxxxxxxx xxxxxxx xx klasifikováno xxxx xxxxxx k obchodování, xxxxxxxx: x) xxxx xxxxxxxx nebo xxxxxxx x&xxxx;xxxxxx xx xxxxxx xxxxxxx v blízké xxxxxxxxxxx; x) při xxxxxxxx xxxxxxxxxx xx xxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx, xxxxx jsou xxxxxxxx xxxxxx x&xxxx;x&xxxx;xxxxxxx xx x&xxxx;xxxxxxxx době doloženo xxxxxxxxxxx xxxxxxxxxxx pro xxxxxxxxxx zisk; nebo x) xx derivátem (xxxxx xxxxxxxx, který xx xxxxxxxx o finanční xxxxxx xxxx xxxx xxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxx). [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxx xxxx ztráty] |
||||
ifrs-full |
FinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTradingCategoryMember |
member |
label |
Finanční xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx, klasifikovaná jako xxxxxx x&xxxx;xxxxxxxxxxx, xxxxxxxxx [ xxxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx klasifikovaných xxxx xxxxxx x&xxxx;xxxxxxxxxxx. [Odkaz: Xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx, xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxXxxxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxxx xxx xxxxxxxx zaúčtování xxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;8 písm. a) |
documentation |
Částka xxxxxxxxxx xxxxx v reálné hodnotě xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxx xxxx xxxxx xxxxxxxx xxx xxxxxxxx zaúčtování xxxx xxxxxxxx. [Odkaz: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx aktiva v reálné xxxxxxx vykázané do xxxxx nebo xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxxxXxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do zisku xxxx ztráty, xxxxxxxx xxx xxxxxxxx zaúčtování xxxx následně, xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxx xxxx ztráty, xxxxx xxxx takto xxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxx následně. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxx nebo xxxxxx, xxxxxxxx při prvotním xxxxxxxxxx xxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx v reálné xxxxxxx vykázané do xxxxx xxxx xxxxxx, xxxxxxx xxxxxxx reálnou xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 písm. a) |
documentation |
Částka xxxxxxxxxx xxxxx xxxxxxx xxxxxxxxx xxxxxxx hodnotou vykázanou xx xxxxx xxxx xxxxxx v souladu xx xxxxxxxxxx IFRS 9. [Xxxxx: Finanční xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx xxxx xxxxxx, xxxxxxx xxxxxxx xxxxxxx xxxxxxxx, xxxxxxxxx [member] |
Zveřejnění: XXXX 7 odst. 8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx do xxxxx xxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx zisku xxxx xxxxxx, xxxxxxx xxxxxxx xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxXxXxxxXxXxxxxxxxxxXxxxXxxxxxxxxXxxXxxxxxxxxxxxxXxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Finanční xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx&xxxx;xxxxx xxxx xxxxxx, xxxxx xxx xxxx xxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx pro znovunabytí xxxxxxxxx xxxxxxxxxxxx nástrojů |
Zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx finančních xxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx&xxxx;xxxxx xxxx ztráty, xxxxx tak xxxx xxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxx znovunabytí vlastních xxxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxx 33A standardu XXX 32. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxXxXxxxXxXxxxxxxxxxXxxxXxxxxxxxxXxxXxxxxxxxxxxxxXxXxxXxxxxxXxxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx v reálné hodnotě xxxxxxxx do zisku xxxx xxxxxx, xxxxx xxx xxxx xxxxxxx v souladu x&xxxx;xxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx&xxxx;xxxxx xxxx xxxxxx, která xxx xxxx xxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx kapitálových nástrojů. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx&xxxx;xxxxx nebo ztráty, xxxxx xxx byla xxxxxxx v souladu x&xxxx;xxxxxxxx xxx znovunabytí vlastních xxxxxxxxxxxx nástrojů] |
||||
ifrs-full |
FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilities |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx&xxxx;xxxxx nebo xxxxxx, která tak xxxx xxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxx xxxxxx xxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do zisku nebo xxxxxx, která xxx xxxx xxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx pro xxxxxx xxxxx xxxxxxxxx finančních xxxxxxx xxxxx xxxxxxxx 3.3.5 xxxxxxxxx IFRS 9. [Xxxxx: Finanční xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty] |
||||
ifrs-full |
FinancialAssetsAtFairValueThroughProfitOrLossMeasuredAsSuchInAccordanceWithExemptionForRepurchaseOfOwnFinancialLiabilitiesCategoryMember |
member |
label |
Finanční xxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx&xxxx;xxxxx nebo xxxxxx, xxxxx tak byla xxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxx xxxxxx odkup xxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxx xxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx&xxxx;xxxxx xxxx xxxxxx, která xxx xxxx xxxxxxx v souladu x&xxxx;xxxxxxxx pro xxxxxx xxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx&xxxx;xxxxx xxxx xxxxxx, xxxxx tak xxxx xxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx pro xxxxxx xxxxx vlastních xxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;8 písm. d) |
documentation |
Částka xxxxxxxxxxxxxx finančních xxxxx, xxxxx xxxx klasifikována xxxx realizovatelná nebo xxxxxx xxxxxxxxxxxxx jako x) xxxxx a pohledávky; x) xxxxxxxxx xxxxxx xx xxxxxxxxxx; c) xxxxxxxx xxxxxx v reálné xxxxxxx xxxxxxxx do xxxxx nebo xxxxxx. [Xxxxx: Derivátová xxxxxxxx xxxxxx; Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx; Xxxxxxxxx xxxxxx xx splatnosti] |
||||
ifrs-full |
FinancialAssetsAvailableforsaleCategoryMember |
member |
label |
Realizovatelná xxxxxxxx xxxxxx, xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. [Odkaz: Xxxxxxxxxxxxxx xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx, účetní xxxxxxx bezprostředně xx xxxxxxxx xxxxxxx xxxxxxxxx XXXX 9 |
Zveřejnění: XXXX 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx hodnota finančních xxxxx xxxxxxxxxxxxx xx xxxxxxxx xxxxxxx standardu XXXX 9. [Xxxxx: Xxxxxxxx aktiva] |
||||
ifrs-full |
FinancialAssetsCarryingAmountImmediatelyBeforeInitialApplicationOfIFRS9 |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx, účetní xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx xxxxxxxx standardu XXXX 9 |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx hodnota xxxxxxxxxx xxxxx k datu xxxxxxxxx xxxxxxx standardu XXXX 9 xxxxxxxxx x&xxxx;xxxxxxx s IAS 39 xxxx v souladu x&xxxx;xxxxxxxxx xxxxx IFRS 9 (xxxxx xxxxxxx x&xxxx;xxxxxxxx XXXX 9, xxxxx xxxxxx xxxxxxxx zvolila, xxxxxxxx xxxx xxx xxxxx xxxxx xxxxxxxxx xxxxxxx pro xxxxxxx xxxxxxxxx). [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx xxxxxx, xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;8 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx kategorií xxxxxxxxxx xxxxx. Xxxxxxxxxxx také xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxxxx finančních xxxxx“, xxxx-xx použit xxxxx jiný člen. [Xxxxx: Xxxxxxxx aktiva] |
||||
ifrs-full |
FinancialAssetsCollectivelyAssessedForCreditLossesMember |
member |
label |
Finanční xxxxxx, xxxxx xxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx [member] |
Obvyklá xxxxx: xxxxx konce xxxxxxxxx 1. 1. 2023, XXXX 7 odst. 37 |
documentation |
Tento člen xxxxxxxxxxx finančními xxxxxx, xxxxx jsou xxxxxxxx xxxxxxxxxx z hlediska xxxxxxxxx xxxxx. [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4XxxxxxxxXxxxxxXxxxxxxxXXX39 |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxx xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4, xxxxxx xxxxxxx xxx xxxxxxx XXX 39 |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;39X písm. a) |
documentation |
Účetní hodnota při xxxxxxx XXX 39 xxxxxxxxxx xxxxx xxxxx&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) standardu IFRS 4. X&xxxx;xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxx xx xxxxxx xxxx být xxxx xxxxxxx o opravné xxxxxxx xxx xxxxxxxxxxxx. [Xxxxx: Xxxxxxxx aktiva podle xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4, reálná xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4XxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxx xxxx.&xxxx;39X písm. a) xxxxxxxxx IFRS 4, xxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 39E xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxx podle xxxx.&xxxx;39X xxxx. x) xxxxxxxxx XXXX 4, xx. xxxxxxxxxx xxxxx xx xxxxxxxxx xxxxxxxxxx, xxxxx xxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxx tvořených xxxxxxx splátkami jistiny x&xxxx;xxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxx (xx. xxxxxxxxxx xxxxx, xxxxx xxxxxxx xxxxxxxx x&xxxx;xxxx.&xxxx;4.1.2 písm. x) x&xxxx;xxxx.&xxxx;4.1.2X písm. x) xxxxxxxxx XXXX 9), x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx, která xxxxxxx xxxxxxxx xxxxxxxxxx aktiva xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxx XXXX 9 xxxx xxxxx jsou xxxxxx x&xxxx;xxxxxxx výkonnost xx xxxxxxxxx na základě xxxxxx xxxxxxx (odstavec X4.1.6 xxxxxxxxx XXXX 9). [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4XxxxXxXxxXxxxXxxXxxxxxXxxxXxxxxxxxXxxxxxXxxxxxxxXXX39 |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx aktiva xxxxx odst. 39E xxxx.&xxxx;x) xxxxxxxxx XXXX 4, xxxxx xxxxxx nízké xxxxxxx xxxxxx, účetní xxxxxxx xxx xxxxxxx XXX 39 |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1. 1. 2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx&xxxx;xxx použití XXX 39 xxxxxxxxxx xxxxx xxxxx&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4, xxxxx nemají xxxxx xxxxxxx xxxxxx. X&xxxx;xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxx xx xxxxxx měla být xxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx xxx znehodnocení. [Xxxxx: Xxxxxxxx xxxxxx xxxxx xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4, xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4XxxxXxXxxXxxxXxxXxxxxxXxxxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxx xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4, xxxxx xxxxxx xxxxx úvěrové xxxxxx, xxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1. 1. 2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxx xxxxx&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4, xxxxx xxxxxx nízké xxxxxxx riziko. [Xxxxx: Xxxxxxxx aktiva podle xxxx.&xxxx;39X xxxx.&xxxx;x) standardu XXXX 4, reálná xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx označená xx xxxxxxxxx reálnou xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxXxxXxxxxxxxXxxxxxxxxXxxx |
X&xxxx;xxxxxxx, debit |
label |
Finanční xxxxxx xxxxxx xxx účely xxxxxx xxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx. X11X |
xxxxxxxxxxxxx |
Xxxxxx finančních aktiv xxxxxxxx xxx xxxxx xxxxxx rizika likvidity (xxxx. finanční xxxxxx, xxxxx xxxx xxxxx xxxxxxxx, xxxx finanční xxxxxx, x&xxxx;xxxxx xx xxxxxxx, xx xxxxxxx xxxxxxxx, která xxxx xxxxxxx xxxxxxxx úbytky xxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx). [Xxxxx: Xxxxxx xxxxxxxxx [xxxxxx]; Finanční xxxxxx; Finanční závazky] |
||||
ifrs-full |
FinancialAssetsImpairedMember |
member |
label |
Znehodnocená xxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx, xxxxx byla xxxxxxxxxxxx. [Xxxxx: Xxxxxxxx aktiva] |
||||
ifrs-full |
FinancialAssetsIndividuallyAssessedForCreditLossesMember |
member |
label |
Finanční xxxxxx, xxxxx xxxx xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx ztrát [xxxxxx] |
Xxxxxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;37 písm. b) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxxx aktiva, xxxxx xxxx xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx. [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Finanční aktiva xxxxxxx xxxxxxx hodnotou xxxxxxxxx xx xxxxxxxxx xxxxxxx výsledku |
Zveřejnění: XXXX 7 xxxx.&xxxx;8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx aktiv, xxxxx xxxx oceněná xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx. Xxxxxxxx xxxxxxx xxxx být xxxxxxxxx xxxxxxx xxxxxxxx vykázanou xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx xxxx xxxxxxx xxx xxxxxxxxxxx xxxxxxxx: x) xxxxxxxx xxxxxxx je xxxxxx x&xxxx;xxxxx xxxxxxxxxx xxxxxx, xxxxx cíle xx xxxxxxxx xxx xxxxxxx xxxxxxxxx peněžních xxxx, xxx prodejem xxxxxxxxxx xxxxx, x&xxxx;x) smluvní xxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx konkrétní xxxx xxxxxxxxx toků xxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx [abstract] |
||
ifrs-full |
FinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeCategoryMember |
member |
label |
Finanční xxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, kategorie [member] |
Zveřejnění: XXXX 7 odst. 8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxxXxXXXX9 |
xxxx |
xxxxx |
Xxxxxxxx xxxxxx, xxxxxxxxx xxxxxxx xxxxxxxxxxxxx xx xxxxxxxx xxxxxxx xxxxxxxxx XXXX 9 |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxx xx prvotním xxxxxxx xxxxxxxxx XXXX 9. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxXxXXXX9 |
xxxx |
xxxxx |
Xxxxxxxx xxxxxx, kategorie xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx xxxxxxxx xxxxxxxxx XXXX 9 |
Xxxxxxxxxx: IFRS 7 odst. 42I xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxx prvotního xxxxxxx xxxxxxxxx XXXX 9 xxxxxxxxx x&xxxx;xxxxxxx x&xxxx;XXX 39 nebo x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxx XXXX 9 (pokud přístup x&xxxx;xxxxxxxx XXXX 9, xxxxx účetní xxxxxxxx xxxxxxx, xxxxxxxx více xxx xxxxx xxxxx xxxxxxxxx použití xxx xxxxxxx xxxxxxxxx). [Xxxxx: Xxxxxxxx aktiva] |
||||
ifrs-full |
FinancialAssetsMember |
member [default] |
label |
Finanční xxxxxx, xxxxx [member] |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. C32, xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 odst. 39L písm. b), xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;42X, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;6, xxxxxxxxxx: XXXX 9 odst. 7.2.34, xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 9 xxxx.&xxxx;7.2.42 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxx finančních aktiv. Xxxxxxxxxxx také xxxxxxxxxx xxxxxxx xxx xxx „Xxxxx finančních aktiv“, xxxx-xx použit žádný xxxx xxxx. [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxXxxxXxxXxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx, xxxxx nejsou xx xxxxxxxxxx ani xxxxxxxxxxxx [xxxxxx] |
Xxxxxxx praxe: xxxxx xxxxx platnosti 1. 1. 2023, XXXX 7 odst. 37 |
documentation |
Tento xxxx představuje finanční xxxxxx, xxxxx xxxxxx xx splatnosti xxx xxxxxx xxxxxxxxxxxx. Finanční xxxxxxx xx xx xxxxxxxxxx, xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxx, xxx byla daná xxxxxx na základě xxxxxxx xxxxxxx. [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxXxxxXxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4XxxxXxxxx |
X&xxxx;xxxxxxx, debit |
label |
Jiná xxxxxxxx xxxxxx xxx xxxxxx podle xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4, xxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxx xxxxxxxxxx xxxxx, xxx xxxxx jsou xxxxxxx x&xxxx;xxxx.&xxxx;39X písm. a) xxxxxxxxx XXXX 4. [Xxxxx: Finanční xxxxxx xxxxx odst. 39E písm. a) xxxxxxxxx XXXX 4, xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxXxxxxXxXXXX7Xxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx aktiva xxxx xxxxx xxxxxxxxx XXXX 7, xxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx. X2 písm. x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxx xxxxxxxxxx aktiv xxxx xxxxx standardu XXXX 7. [Xxxxx: Xxxxxxxx aktiva] |
||||
ifrs-full |
FinancialAssetsPastDueButNotImpairedMember |
member |
label |
Finanční xxxxxx, xxxxx xxxx xx xxxxxxxxxx, xxx nejsou xxxxxxxxxxxx [member] |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 37 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx finanční aktiva, xxxxx xxxx po xxxxxxxxxx, xxx xxxxxx xxxxxxxxxxxx. Xxxxxxxx xxxxxxx xx po splatnosti, xxxxxxxx xxxxxxxxxxx neprovedla xxxxxx x&xxxx;xxxx, kdy xxxx xxxx platba xx základě xxxxxxx xxxxxxx. [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxxXxxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx aktiva xxxxxxxxx xxxx xxxxxxxxx xx xxxxxxx xxxx xxxxxxxxx závazky |
Zveřejnění: XXXX 7 xxxx.&xxxx;14 písm. a) |
documentation |
Částka xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxxx jako xxxxxxxxx xx závazky xxxx xxxxxxxxx závazky, xxxxxx xxxxxx, které xxxx xxxxxxxxxxxxxxxx v souladu x&xxxx;xxxx.&xxxx;3.2.23 písm. x) xxxxxxxxx XXXX 9. [Xxxxx: Podmíněné xxxxxxx [xxxxxx]; Xxxxxxxx aktiva] |
||||
ifrs-full |
FinancialAssetsPreviouslyDesignatedAtFairValueThroughProfitOrLossButNoLongerSoDesignatedFirstApplicationOfIFRS9 |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx, xxxxx xxxx xxxxx označena xx nástroj xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx zisku nebo xxxxxx, xxxxx xxx xxx xxxxxxxxxx xxxxxx, xxxxxxx použití xxxxxxxxx XXXX 9 |
Xxxxxxxxxx: XXXX 7 odst. 42I xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx, která byla xxxxx označena xx xxxxxxx oceňovaný reálnou xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx, xxxxx když xxxxxx xxxxxxxx xxxxxx použije XXXX 9, již xxx xxxxxxxxxx nejsou. [Xxxxx: Finanční xxxxxx x&xxxx;xxxxxx hodnotě vykázané xx xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxxXxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxxxXxxXxXxxxxxxxxxxxXxXXXX9XxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx, xxxxx byla dříve xxxxxxxx xx nástroj xxxxxxxxx xxxxxxx hodnotou xxxxxxxxx do xxxxx xxxx ztráty, reklasifikovaná xx xxxxxxx xxxxxxxxx xxxxxxxxx XXXX 9, xxxxxxx xxxxxxx standardu XXXX 9 |
Xxxxxxxxxx: IFRS 7 odst. 42I xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx finančních xxxxx xx xxxxxx o finanční xxxxxx, xxxxx xxxx xxxxx xxxxxxxx za xxxxxxx oceňovaný reálnou xxxxxxxxx hodnotou do xxxxx nebo xxxxxx x&xxxx;xxxxx byla reklasifikována xx základě xxxxxxxxx xxxxxxxxx XXXX 9, xxxxx když xxxxxx xxxxxxxx poprvé xxxxxxx XXXX 9, xxx xxx označována xxxxxx. [Xxxxx: Finanční xxxxxx x&xxxx;xxxxxx hodnotě vykázané xx zisku nebo xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxxXxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxx, debit |
label |
Finanční aktiva, xxxxx xxxx dříve xxxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx zisku xxxx xxxxxx, xxxxxxxxxx xxxxxxxxxxxxxxx, prvotní xxxxxxx xxxxxxxxx IFRS 9 |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. c) |
documentation |
Částka finančních xxxxx ve xxxxxx x&xxxx;xxxxxxxx pozici, která xxxx xxxxx xxxxxxxx xx nástroj xxxxxxxxx xxxxxxx xxxxxxxx vykázanou xx xxxxx xxxx xxxxxx, ale xxx xxx xxxxxxxxxx xxxxxx, x&xxxx;xxxxxx xxxxxxxx xx xxxxxxxxxx xxxxxxxx, že xx xxxxxxxxxxxxx, když xxxxxx xxxxxxx XXXX 9. [Xxxxx: Finanční xxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty] |
||||
ifrs-full |
FinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsAtFairValue |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx reklasifikovaná z realizovatelných xxxxxxxxxx xxxxx, x&xxxx;xxxxxx xxxxxxx |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 12A xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx finančních xxxxx, xxxxx byla xxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx realizovatelných xxxxxxxxxx xxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [member]; Finanční xxxxxx, v reálné hodnotě] |
||||
ifrs-full |
FinancialAssetsReclassifiedOutOfAvailableforsaleFinancialAssetsCarryingAmount |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxx xxxxxxxxxx aktiv, xxxxxx hodnota |
Zveřejnění: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;12X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx finančních xxxxx, xxxxx xxxx xxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx realizovatelných xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx aktiva] |
||||
ifrs-full |
FinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossAtFairValue |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxxxxxxxxxx z finančních xxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx zisku xxxx xxxxxx, v reálné xxxxxxx. |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;12X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx aktiv, xxxxx byla reklasifikována x&xxxx;xxxxxxxxx xxxxxx xxxxxxx xxxxxxxx do zisku xxxx xxxxxx. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx xxxx ztráty] |
||||
ifrs-full |
FinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossCarryingAmount |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty, xxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;12X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxxxxxxxxx z kategorie xxxxxx xxxxxxx vykázané do xxxxx xxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx zisku xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxx akvizice |
Příklad: XXXX&xxxx;3 xxxx. B64 xxx x), xxxxxxx: XXXX 3 xxxx. XX72 |
xxxxxxxxxxxxx |
Xxxxxx vykázaná x&xxxx;xxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxx v podnikové kombinaci. [Xxxxx: Xxxxxxxx aktiva; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxXxxXxxxxxxxxxxxXxxxxxxxxxXxXxXxxxxxxxXxxxXxxxxXxXxxxxxxxxxXxxxXxxXxxxxXxxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx, u nichž xxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxxxx, xxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxx posílení |
Příklad: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 37 xxxx.&xxxx;x), xxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx. XX29 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx kolaterálu x&xxxx;xxxxxx xxxxxxxxx xxxxxxxx získaných xxx xxxxxxxx xxxxxx, x&xxxx;xxxxx xxxx xxxxxxxxxx xxxxxxxx znehodnocení. [Odkaz: Xxxxxxxx xxxxxx; Ztráta xx xxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxXxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxXXXX9XxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxXxxxXxxXxXxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx, která byla xxxxxx xxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx do zisku xxxx xxxxxx před xxxxxxxx xxxx XXXX 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx, xxxxx xxx xxxxxx xxxxx xxxxxx |
Xxxxxxxxxx: XXXX 9 xxxx.&xxxx;7.2.34 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx xx výkazu x&xxxx;xxxxxxxx xxxxxx, která xxxx xxxxx určena xxxx aktiva xxxxxxxxx xxxxxxx hodnotou xxxxxxxxx xx xxxxx xxxx xxxxxx, xxxxx xxxx xxxxxx xxxxxxxx použije xxxxx IFRS 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx, xxx xxx xxxxxx xxxxxx. [Xxxxx: Finanční aktiva x&xxxx;xxxxxx hodnotě xxxxxxxx xx zisku xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxXxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxXxxxxxxxxxxXxXXXX17XxxxXxxXxXxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx aktiva, xxxxx xxxx xxxxxx xxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xx&xxxx;xxxxx xxxx xxxxxx před xxxxxxxx XXXX 17, xxxxx xxx nejsou xxxxx xxxxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;X32 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx aktiv xx xxxxxx o finanční pozici, xxxxx byla xxxxx xxxxxx jako xxxxxx xxxxxxxxx reálnou xxxxxxxx xxxxxxxxx xx zisku xxxx ztráty xxxxx xxxxxxxx 4.1.5 xxxxxxxxx XXXX 9, xxxxx xxx xxxxxx takto xxxxxx po použití xxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx, x&xxxx;xxxxx xx xxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: účinný při xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx aktiv, u nichž xx xxxxxxxxxx překrývací xxxxxxx. [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx xxxxxx, xxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;X51, xxxxxxxxxx: IFRS 7 odst. B52 |
documentation |
Tento xxxx představuje xxxxxx xxxx finančních xxxxx. Xxxxxxxxxxx také standardní xxxxxxx xxx osu „Xxxx xxxxxxxxxx xxxxx“, xxxx-xx použit žádný xxxx xxxx. [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxXxXxxXxxxxxxXxxXxxxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx xxxxxx, která nejsou xxxxxxxxxx x&xxxx;xxxxx xxxxxxx [xxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, kterými xx xxxxxxx vyplněna. |
||||
ifrs-full |
FinancialAssetsWhichDoNotQualifyForDerecognitionMember |
member [xxxxxxx] |
xxxxx |
Xxxxxxxxx xxxxxxxx xxxxxx, xxxxx nejsou xxxxxxxxxx x&xxxx;xxxxx rozsahu [xxxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxx xxxxxx, xxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxx. Představuje xxxx xxxxxxxxxx hodnotu xxx xxx „Xxxxxxxxx xxxxxxxx xxxxxx, xxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. [Xxxxx: Xxxxxxxx aktiva] |
||||
ifrs-full |
FinancialAssetsWhoseContractualCashFlowCharacteristicsHaveBeenAssessedBasedOnFactsAndCircumstancesAtInitialRecognitionWithoutTakingIntoAccountExceptionForPrepaymentFeatures |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx, u nichž xxxx xxxxxxxxxxxxxxx xxxxxxxxx peněžních xxxx xxxxxxxxx xx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxx xxxxxxxx zaúčtování, xxx xxxxxx xx xxxxxxx týkající se xxxxxx předčasného xxxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 42S |
documentation |
Částka xxxxxxxxxx aktiv, u nichž xxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxx posouzeny xx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx, xxx existovaly xxx xxxxxxxx xxxxxxxxxx, xxx ohledu xx xxxxxxx týkající xx xxxxxx xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxxXxxxxxxxxxxXxxxXxxxXxxxxxxxxxxxxxxXxxxXxxxXxxxxxxxXxxxxXxXxxxxXxxXxxxxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxxxxxxXxxxxxXxxxXxxxxxxXxxxxxxxxxxxXxxxxxxXxXxxxxxxxxxxxXxXxxxXxxxxXxXxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx, x&xxxx;xxxxx xxxx xxxxxxxxxxxxxxx smluvních xxxxxxxxx toků xxxxxxxxx xx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxx xxxxxxxx xxxxxxxxxx, bez xxxxxx xx xxxxxxxxx xxxxxxxx xx xxxxxx xxxxxx xxxxxx hodnoty peněz |
Zveřejnění: XXXX 7 xxxx.&xxxx;42X |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx, x&xxxx;xxxxx xxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxx toků xxxxxxxxx xx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx, jež xxxxxxxxxx xxx xxxxxxxx xxxxxxxxxx, xxx xxxxxx na xxxxxxxxx týkající se xxxxxx xxxxxx časové xxxxxxx xxxxx. [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxXxxxxxXxxxxxXxxxxxxxxXxxxXxxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Finanční xxxxxx, x&xxxx;xxxxx xxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx období x&xxxx;xxxxxx xxxxxxxxx xxxxxxxxx xxxx, xxxxxxx jejich xxxxxxx xxxxxxx xxxx xxxxxxxxx ve xxxx xxxxxxxxxxx úvěrových ztrát xx xxxx xxxxxx, xxxxxxx xxxxxxx před xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxxx xx finančních xxxxx, u nichž xxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxxxxxx xxxx, xxxxxxx xxxxxx xxxxxxx xxxxxxx xxxx xxxxxxxxx xx xxxx xxxxxxxxxxx xxxxxxxxx xxxxx xx xxxx xxxxxx. [Xxxxx: Xxxxxxxx aktiva] |
||||
ifrs-full |
FinancialAssetsWithContractualCashFlowsModifiedDuringReportingPeriodWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesModificationGainLoss |
X duration, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx, x&xxxx;xxxxx xxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxx smluvních xxxxxxxxx xxxx, xxxxxxx xxxxxx xxxxxxx položka xxxx xxxxxxxxx xx xxxx xxxxxxxxxxx xxxxxxxxx xxxxx za xxxx xxxxxx, zisky (xxxxxx) x&xxxx;xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 35J písm. a) |
documentation |
Čisté xxxxx (xxxxxx) z úpravy xxxxxxxx x&xxxx;xxxxxxxxxx xxxxx, x&xxxx;xxxxx xxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxx k úpravě xxxxxxxxx xxxxxxxxx xxxx, xxxxxxx jejich opravná xxxxxxx byla xxxxxxxxx xx xxxx očekávaných xxxxxxxxx xxxxx za xxxx xxxxxx. [Xxxxx: Xxxxxxxx aktiva] |
||||
ifrs-full |
FinancialAssetsWithModifiedContractualCashFlowsWhileLossAllowanceMeasuredAtLifetimeExpectedCreditLossesForWhichLossAllowanceChangedDuringReportingPeriodTo12monthExpectedCreditLossesGrossCarryingAmount |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xx xxxxxxxxx xxxxxxxxx xxxx modifikovanými x&xxxx;xxxx, xxx opravná xxxxxxx byla xxxxxxxxx xx výši očekávaných xxxxxxxxx ztrát xx xxxx xxxxxx a u které xx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx xx xxxx xxxxxxxxxxxxxxxxx očekávaných xxxxxxxxx xxxxx, xxxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;35X xxxx. b) |
documentation |
Hrubá xxxxxx xxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx xx xxxxxxxxx zaúčtování xxxxxxxxxxxx v době, xxx xxxxxxx položka xxxx xxxxxxxxx ve výši xxxxxxxxxxx xxxxxxxxx ztrát xx xxxx trvání x&xxxx;x&xxxx;xxxxx xx xxxxxxx xxxxxxx v průběhu vykazovaného xxxxxx změnila xx xxxx xxxxxxxxxxxxxxxxx očekávaných xxxxxxxxx ztrát. [Xxxxx: Xxxxxxxx aktiva] |
||||
ifrs-full |
FinancialAssetsWrittenOffDuringReportingPeriodAndStillSubjectToEnforcementActivityContractualAmountOutstanding |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxxx v průběhu xxxxxxxxxxxx xxxxxx, xxxxx xxxx xxxxx předmětem xxxxxxxx, xxxxxxxxxx xxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx částka xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxx v průběhu xxxxxxxxxxxx xxxxxx a jsou xxxxx xxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx aktiva] |
||||
ifrs-full |
FinancialEffectOfChangesInAccountingPolicyMember |
member |
label |
Přírůstky (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;8 odst. 28 písm. f) xxx i), xxxxxxxxxx: XXX 8 xxxx.&xxxx;29 xxxx. c) xxx x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxx xxxxx změn xxxxxxxx pravidla. |
||||
ifrs-full |
FinancialEffectOfCorrectionsOfAccountingErrorsMember |
member |
label |
Přírůstky (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX 8 xxxx.&xxxx;49 písm. b) xxx x), xxxxxxxxxx: XXX 8 xxxx.&xxxx;49 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxx xxxxx xxxxxxxxxxx xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxXxXxxxxxxxxxXxxxXxxxxxxxXXXXXxXXXXxXxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx GAAP xx XXXX [xxxx] |
Xxxxxxxxxx: IFRS 1 xxxx.&xxxx;24 |
xxxxxxxxxxxxx |
Xxx tabulky definuje xxxxx xxxx členy x&xxxx;xxxxxxx a řádkovými xxxxxxxxx xxxx pojmy, kterými xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxXxxxxxxxxxxxxxXxxxXxxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx xxxxxxxxx (odchozích) xxxxxxxxx toků u penězotvorné xxxxxxxx, vstupní veličina xxx xxxxxxx [member] |
Příklad: XXXX 13 xxxx. X36 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx finanční xxxxxxxx xxxxxxxxx toků x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxx xx použita xxxx xxxxxxx veličina xxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxXxxxxxXxXxxxXxxXxxxxxxxxxxxxxXxxxXxxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx prognóza xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXXX 13 xxxx. B36 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx finanční xxxxxxxx xxxxx xxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxx xx xxxxxxx xxxx xxxxxxx veličina pro xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxx záruce [xxxxxx] |
Xxxxxxxxxx: IFRS 7 odst. 35M, xxxxxxxxxx: IFRS 7 xxxx. X8X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx smlouvy, xx xxxxxxx xxxxxxx xx xxxxxxxx xxxxxxx xxxxxxx xxxxxx platby, xxx xxxxxxxxx xxxxxxxx xx xxxxxx, xxxxxx xxxxx, xxxx určitý dlužník xxxxx s provedením xxxxxxx xxxxxx, x&xxxx;xx xxxxx xxxxx xxxx xxxxxxxx xxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxxxxXxxxxXxxxxxxxXxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxxx xx nákupu xxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X písm. b) xxx ii), xxxxxxxxxx: XXXX 7 odst. 35M xxxx. b) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxxxx, xxxxx xxxx xxxxxxx xxxxxxxxxxxx xx xxxxxx xxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx znehodnocené finanční xxxxxxxx [member] |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx finanční xxxxxxxx, xxxxx jsou úvěrově xxxxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxXxxxxxxxxxxXxXxxxXxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx xxxxxxx xxxx zajišťovací xxxxxxxx, x&xxxx;xxxxxx xxxxxxx |
Xxxxxxxxxx: datum xxxxx platnosti 1. 1. 2023, XXXX 7 odst. 22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx hodnota xxxxxxxxxx xxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxx nástroje. Zajišťovací xxxxxxxx xxxx xxxxxx xxxxxxxx xxxx (xxxxx xxx účely xxxxxxxxx xxxxxx xxxx xxxxxxxx xxxxx) xxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxx xxxxxxxxxxxx finanční xxxxxxx, x&xxxx;xxxxx se očekává, xx xxxxxx xxxxxxx xxxx peněžní xxxx x&xxxx;xxxx xxxxxxxx xxxxxxxxxxxx xxxxx reálné xxxxxxx xxxxxx zajištěné xxxxxxx xxxx xxxxxxxxx xxxx x&xxxx;xx xxxxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxx xxxxxx; Xxxxxxxxxx xxxxxxxx xxxxxxx; Xxxxxxxx xxxxxxxx, třída [xxxxxx]; Xxxxxxxx xxxxxx; Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxXxxxxxXxxxxxXxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx hodnotou xxxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxx xxxxxxxxx xxx řízení xxxxxxxxx xxxxxx xxxxxxx xxxxxxx [xxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx mezi xxxxx x&xxxx;xxxxxxx a řádkovými xxxxxxxxx xxxx xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxXxxxxxXxxxxxXxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx nástroje xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxxxx oceňované xxxxxxx xxxxxxxx vykázanou xx xxxxx xxxx xxxxxx, xxxxxxx xxxxxxxxx xxx řízení xxxxxxxxx xxxxxx těchto xxxxxxxx xxxxxxx xxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxxx xxxxxxxx oceňované xxxxxxx xxxxxxxx vykázanou xx xxxxx nebo ztráty, xxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, třída [xxxxxx]; Xxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx, xxxxx nejsou xxxxxxx xxxxxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxxxxx: XXXX 7 odst. 35M |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxx xxxxxxxx, xxxxx xxxxxx xxxxxxx znehodnocené. [Odkaz: Xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
FinancialInstrumentsPurchasedOrOriginatedCreditimpairedMember |
member |
label |
Nakoupené xxxx xxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X písm. c), xxxxxxxxxx: IFRS 7 xxxx.&xxxx;35X písm. c) |
documentation |
Tento xxxx xxxxxxxxxxx finanční xxxxxxxx, xxxxx xxxx xxxxxxxxx xxxx xxxxxxx xxxx xxxxxxx xxxxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxxxx xxxxxxxx nástroje [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxXxxXxxXxxxxxxXxxxxxxxxXxxxxx |
(X) xxxxxxx, credit |
label |
Finanční xxxxxxxx, xxxxx jsou xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx nebo xxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxxx xxxxxxxxx aktivům |
Příklad: XXXX&xxxx;7 xxxx.&xxxx;13X xxxx. x) bod i), xxxxxxx: XXXX 7 xxxx. XX40X |
xxxxxxxxxxxxx |
Xxxxxx finančních xxxxxxxx, xxxxx jsou xxxxxxxxx xxxxxxxxxxx rámcové xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxx dohody x&xxxx;xxxxx xxxxxx xxxxxxxxx xxxxxx xxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxx aktiva] |
||||
negatedLabel |
Finanční nástroje, xxxxx xxxx xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxx xxxxxx a nejsou xxxxxxxxx xxxxxx finančním xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxXxxXxxXxxXxxxxxxXxxxxxxxxXxxxxxxxxxx |
(X) xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxxx xxxxxxxxx závazkům |
Příklad: XXXX&xxxx;7 xxxx.&xxxx;13X písm. x) xxx x), xxxxxxx: IFRS 7 xxxx. XX40X |
xxxxxxxxxxxxx |
Xxxxxx finančních xxxxxxxx, xxxxx jsou xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx nebo xxxxxxx xxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxxx xxxxxx xxxxxxxxx závazkům. [Odkaz: Xxxxxxxx xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx obdobné xxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxxx xxxxxxxxx závazkům |
||||
ifrs-full |
FinancialInstrumentsWhoseFairValuePreviouslyCouldNotBeReliablyMeasuredAtTimeOfDerecognition |
X instant |
label |
Finanční xxxxxxxx x&xxxx;xxxxxxxx odúčtování, xxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 30 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx v okamžiku odúčtování, xxxxxxx reálnou hodnotu xxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx určit. [Xxxxx: Xxxxxxxx nástroje, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Finanční xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx, xxxxx jsou: a) xxxxxxx xxxxxxx; x) xxxxx hotovost nebo xxxx xxxxxxxx xxxxxxx xxxx xxxxxx xxxxxxxx; xxxx xx) směnit xxxxxxxx aktiva xxxx xxxxxxxx xxxxxxx x&xxxx;xxxxx xxxxxxxxx xx xxxxxxxx, xxxxx xxxx xxx xxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxx; xxxx x) xxxxxxx, která xxxx xxxx xxxx xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxx xx: x) xxxxxxxxxxx, xx xxxxx xxxxxx jednotka xx xxxx xxxx xxx xxxxxxx xxxxx xxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx; nebo xx) xxxxxxxxx, xxxxx xxxx xxxx xx xxxx xxx xxxxxxxxx xxxxx xxx xxxxxx pevné xxxxxx hotovosti xxxx xxxxxx xxxxxxxxxx aktiva xx xxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx nástrojů xxxxxx xxxxxxxx. Za xxxxx xxxxxx xxxx xxxxxxxxxxxx nástroji xxxxxxxxx xxxxx, xxxx xxxx xxxxxxxx xx nabytí xxxxxxx xxxxx vlastních xxxxxxxxxxxx nástrojů xxxxxx xxxxxxxx xx xxxxxx xxxxxx xxxxxxxx xxxx, xxxxx xxxx účetní xxxxxxxx xxxxxx předkupní xxxxx, xxxx xxxx xxxxxxxx poměrným dílem xxxx svým xxxxxxxxxx xxxxxxxxxx xxxxxx xxxxx xxxxx vlastních xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx. Xx xxxxx xxxxxx vlastní xxxxxxxxxx xxxxxxxx účetní xxxxxxxx nezahrnují xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx opcí, xxxxx xxxx klasifikovány xxxx kapitálové nástroje x&xxxx;xxxxxxx x&xxxx;xxxxxxxx 16A xx 16B xxxxxxxxx XXX 32, xxxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxx xxxxxxxxx xxxxx xxxx xxxxxx poměrný xxxxx čistých xxxxx xxxxx při xxxxxxxxx x&xxxx;xxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx 16X xx 16X xxxxxxxxx IAS 32, nebo xxxxxxxx, xxxxx jsou xxxx xxxxxxxxx o budoucím přijetí xxxx dodání xxxxxxxxx xxxxxxxxxxxx xxxxxxxx účetní xxxxxxxx. Nástroj, který xxxxxxxx xxxxxxxx finančního xxxxxxx, xx xxxxxxxxx xxxxxxxxxxxx jako xxxxxxxxxx xxxxxxx, xxxxx má xxxxxxx xxxxx stanovené x&xxxx;xxxxxxxxxx 16A xx 16X nebo xxxxxxxxxx 16X xx 16D xxxxxxxxx IAS 32 x&xxxx;xxxxxxx xxxxxxxx xxxxxxx xxxxxx. [Xxxxx: Finanční xxxxxxxx, třída [xxxxxx]; Xxxxxxxx xxxxxx; Xxxxxxxx [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxxx závazky xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxXxxxxxXxxxxXxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx xxxxxxx xxxxxxx XXXX 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx, účetní xxxxxxx xx xxxxxxx xxxx |
Xxxxxxxxxx: XXXX 9 xxxx.&xxxx;7.2.34 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx IFRS 9 x&xxxx;xxxxxx předčasného xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx, po xxxxxxx změn. |
||||
ifrs-full |
FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationCarryingAmountImmediatelyBeforeApplyingAmendments |
X instant, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx dotčené xxxxxxx XXXX 9 u složek xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx, účetní xxxxxxx xxxxxxxxxxxxx před použitím xxxx |
Xxxxxxxxxx: XXXX 9 xxx 7.2.34 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx finančních xxxxxxx dotčených xxxxxxx XXXX 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx, bezprostředně xxxx xxxxxxxx změn. |
||||
ifrs-full |
FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryAfterApplyingAmendments |
text |
label |
Finanční xxxxxxx xxxxxxx xxxxxxx XXXX 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx kompenzací, xxxxxxxxx xxxxxxx xx xxxxxxx xxxx |
Xxxxxxxxxx: XXXX 9 xxxx.&xxxx;7.2.34 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx finančních xxxxxxx xxxxxxxxx xxxxxxx IFRS 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx, xx xxxxxxx změn. |
||||
ifrs-full |
FinancialLiabilitiesAffectedByAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationMeasurementCategoryImmediatelyBeforeApplyingAmendments |
text |
label |
Finanční xxxxxxx xxxxxxx xxxxxxx XXXX 9 u složek xxxxxxxxxxx xxxxxxxx s negativní xxxxxxxxxx, xxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx použitím xxxx |
Xxxxxxxxxx: IFRS 9 xxx 7.2.34 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx ocenění finančních xxxxxxx xxxxxxxxx xxxxxxx XXXX 9 x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxx s negativní xxxxxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxx změn. |
||||
ifrs-full |
FinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17CarryingAmountAfterApplyingAmendments |
X instant, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx xxxxxxx xxxxxxx XXXX 9 pomocí xxxxxxxxx XXXX 17, xxxxxx xxxxxxx xx xxxxxxx xxxx |
Xxxxxxxxxx: účinný xx 1. 1. 2023, XXXX 9 xxxx.&xxxx;7.2.42 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx závazků xxxxxxxxx změnami IFRS 9 xxxxxx standardu XXXX 17, xx xxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxxXxXXXX17XxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxXxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Finanční xxxxxxx xxxxxxx xxxxxxx XXXX 9 pomocí xxxxxxxxx IFRS 17, xxxxxx hodnota bezprostředně xxxx xxxxxxxx xxxx |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 9 xxxx.&xxxx;7.2.42 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx XXXX 9 pomocí xxxxxxxxx IFRS 17, xxxxxxxxxxxxx xxxx použitím xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxxXxXXXX17XxxxxxxxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxxx dotčené xxxxxxx IFRS 9 xxxxxx xxxxxxxxx XXXX 17, xxxxxxxxxxx bezprostředně xxxx xxxxxxxx změn |
Zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 9 xxxx.&xxxx;7.2.42 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxx změnami XXXX 9 xxxxxx standardu XXXX 17, xxxxxxxxxxxxx xxxx použitím xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxxxxxxxXxXXXX9XxxxXxXXXX17XxxxxxxxxxxXxxxxxxxXxxxxXxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxxx dotčené xxxxxxx XXXX 9 pomocí xxxxxxxxx XXXX 17, xxxxxxxxx oceňování xx xxxxxxx změn |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 9 xxxx.&xxxx;7.2.42 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxxxx finančních závazků xxxxxxxxx změnami XXXX 9 pomocí xxxxxxxxx XXXX 17, po xxxxxxx změn. |
||||
ifrs-full |
FinancialLiabilitiesAffectedByAmendmentsToIFRS9MadeByIFRS17MeasurementCategoryImmediatelyBeforeApplyingAmendments |
text |
label |
Finanční xxxxxxx xxxxxxx xxxxxxx IFRS 9 pomocí xxxxxxxxx XXXX 17, xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx před xxxxxxxx xxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 9 xxxx.&xxxx;7.2.42 písm. a) |
documentation |
Kategorie xxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx IFRS 9 xxxxxx standardu XXXX 17, xxxxxxxxxxxxx xxxx xxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx závazky x&xxxx;xxxxxxx xxxxxxx |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;7 xxxx.&xxxx;8 xxxx. x), xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;8&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx závazků x&xxxx;xxxxxxx hodnotě. Xxxxxxx xxxxxxx xx xxxxxx, xxx xxxx xxxxxxxx xxxxxxx xxxxxxx xxx xxxxxxxx xxxxxxxxxx, xxxxxxx x&xxxx;xxxxxxx jistiny a zvýšená xxxx xxxxxxx – x&xxxx;xxxxxxxx xxxxxx efektivní xxxxxxx xxxx – x&xxxx;xxxxxxxxxxx xxxxxxxxxx prémie xx xxxxxxxx, xx. xxxxxxx xxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxx xxxxxxxxxx. [Odkaz: Finanční xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx, kategorie [xxxxxx] |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;7 xxxx.&xxxx;8 xxxx. x), xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;8&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx, xxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;X2 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxx hodnotou. [Xxxxx: Xxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx, x&xxxx;xxxxxx xxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Finanční xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx závazky x&xxxx;xxxxxx xxxxxxx, třída [member] |
Zveřejnění: XXXX 7 xxxx.&xxxx;X2 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx finančních xxxxxxx xxxxxxxxxxx xxxxxxx hodnotou. [Xxxxx: Xxxxxxxx xxxxxxx; X&xxxx;xxxxxx hodnotě [member]] |
||||
ifrs-full |
FinancialLiabilitiesAtFairValueThroughProfitOrLoss |
X instant, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 8 xxxx. e) |
documentation |
Částka xxxxxxxxxx xxxxxxx, xxxxx splňují xxxxx z níže xxxxxxxxx xxxxxxxx: a) xxxxxxx xxxxxxxx xxxxxxxxxx závazku xxxxxxxx x&xxxx;xxxxxxxxxxx; nebo x) xxxxxx xxxxxxxx xx xxx xxxxxxxx xxxxxxxxxx xxxxxx jako xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku xxxx xxxxxx. Účetní xxxxxxxx může toto xxxxxxxx xxxxxx, xxxxx xxxxx xx umožňuje xxxxxxxx 4.3.5 xxxxxxxxx XXXX 9 (vložené xxxxxxxx) xxxx xxxxx xxxx xxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxx informací, xxxxxxx: x) xxxxxxxx xxxx xxxxxxxx omezuje xxxxxxxxx nebo xxxxxx xxxxxxxx (xxxxx xxxxxxxxxx xxxx „xxxxxx xxxxxxx“), xxxxx xx mohl xxxxx xxxxxxxxx při xxxxxxxxx xxxxx xxxx xxxxxxx nebo zaúčtování xxxxxxxxxxx xxxxx x&xxxx;xxxxx xx jiném xxxxxxx; xxxx x) xxxxxxx xxxxxxxxxx xxxxxxx nebo xxxxxxxxxx xxxxx a finančních xxxxxxx je xxxxxx x&xxxx;xxxx xxxxxxxxx xx xxxxxxxxx na základě xxxxxx xxxxxxx x&xxxx;x&xxxx;xxxxxxx xx zdokumentovanou xxxxxxxxx xxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxx xxxxxxx jsou xx tomto xxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxx (xxxxx xxxxxxxx x&xxxx;XXX 24). [Xxxxx: X&xxxx;xxxxxx xxxxxxx [member]; Xxxxxxx xxxxxxxxxxx xxxxxx xxxxxx xxxxxxxx xxxx mateřského xxxxxxx [xxxxxx]; Xxxxxxxx [xxxxxx]; Finanční xxxxxx; Xxxxxxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do zisku xxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx zisku xxxx xxxxxx [abstract] |
||
ifrs-full |
FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMember |
member |
label |
Finanční xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, kategorie [member] |
Zveřejnění: XXXX 7 xxxx.&xxxx;8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx v reálné hodnotě xxxxxxxx xx xxxxx xxxx xxxxxx. [Xxxxx: Xxxxxxxx závazky x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo ztráty] |
||||
ifrs-full |
FinancialLiabilitiesAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading |
X instant, xxxxxx |
xxxxx |
Xxxxxxxx závazky x&xxxx;xxxxxx xxxxxxx vykázané do xxxxx xxxx xxxxxx, xxxxx splňují xxxxxxxx xxxxxxxxxx závazku xxxxxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx vykázané do xxxxx xxxx ztráty, xxxxx xxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx. Xxxxxxxx xxxxxxx xx xxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxxxxxx, jestliže: x) xxx pořízen xxxx xxxxxx x&xxxx;xxxxxx xx xxxxxx xxxxxxx xxxx zpětné koupě x&xxxx;xxxxxx xxxxxxxxxxx; x) xxx prvotním xxxxxxxxxx xx xxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx, xxxxx xxxx společně xxxxxx x&xxxx;x&xxxx;xxxxxxx je v poslední xxxx doloženo xxxxxxxxxxx xxxxxxxxxxx xxx krátkodobý xxxx; xxxx c) xx xxxxxxxxx (kromě xxxxxxxx, xxxxx je xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxx plní funkci xxxxxxxx zajišťovacího xxxxxxxx). [Xxxxx: Xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxXxxxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Finanční xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku xxxx xxxxxx, xxxxxxxx xxx xxxxxxxx zaúčtování xxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxx xxxx xxxxx xxxxxxxx xxx prvotním xxxxxxxxxx xxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Finanční xxxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxxxXxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx závazky x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxx xxxx ztráty, xxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxx následně, xxxxxxxxx [member] |
Zveřejnění: IFRS 7 xxxx.&xxxx;8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx finančních xxxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx xxxx xxxxxx, xxxxx byly xxxxx xxxxxxxx při xxxxxxxx zaúčtování xxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxx xxxx xxxxxx, označené xxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxXxxxXxxxxxxxxxXxXxxxXxxXxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx závazky x&xxxx;xxxxxx hodnotě vykázané xx zisku xxxx xxxxxx, xxxxx splňují xxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx, xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx vykázané do xxxxx xxxx xxxxxx, xxxxx splňují xxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku xxxx xxxxxx, které xxxxxxx definici finančního xxxxxxx určeného x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx, xxxxxx xxxxxxx bezprostředně xx xxxxxxxx použití standardu XXXX 9 |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx hodnota xxxxxxxxxx xxxxxxx bezprostředně xx xxxxxxxx použití xxxxxxxxx XXXX 9. [Xxxxx: Xxxxxxxx závazky] |
||||
ifrs-full |
FinancialLiabilitiesCarryingAmountImmediatelyBeforeInitialApplicationOfIFRS9 |
X instant, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx, účetní xxxxxxx xxxxxxxxxxxxx před xxxxxx xxxxxxxx xxxxxxxxx XXXX 9 |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx hodnota xxxxxxxxxx závazků k datu xxxxxxxxx xxxxxxx xxxxxxxxx XXXX 9 xxxxxxxxx x&xxxx;xxxxxxx s IAS 39 xxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxx XXXX 9 (xxxxx xxxxxxx x&xxxx;xxxxxxxx XXXX 9, xxxxx xxxxxx xxxxxxxx zvolila, xxxxxxxx xxxx xxx xxxxx xxxxx prvotního xxxxxxx xxx xxxxxxx xxxxxxxxx). [Xxxxx: Finanční xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx xxxxxxx, xxxxxxxxx [member] |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;8 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx pro xxx „Xxxxxxxxx finančních xxxxxxx“, xxxx-xx použit xxxxx xxxx xxxx. [Xxxxx: Xxxxxxxx aktiva] |
||||
ifrs-full |
FinancialLiabilitiesMeasurementCategoryImmediatelyAfterInitialApplicationOfIFRS9 |
text |
label |
Finanční xxxxxxx, xxxxxxxxx xxxxxxx xxxxxxxxxxxxx xx xxxxxxxx xxxxxxx xxxxxxxxx XXXX 9 |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X písm. b) |
documentation |
Kategorie xxxxxxx xxxxxxxxxx závazků xxxxxxxxxxxxx xx xxxxxxxx xxxxxxx standardu XXXX 9. [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxXxXXXX9 |
xxxx |
xxxxx |
Xxxxxxxx xxxxxxx, xxxxxxxxx xxxxxxx bezprostředně před xxxxxx xxxxxxxx standardu XXXX 9 |
Zveřejnění: IFRS 7 xxxx.&xxxx;42X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx finančních xxxxxxx x&xxxx;xxxx prvotního použití xxxxxxxxx XXXX 9 xxxxxxxxx x&xxxx;xxxxxxx s IAS 39 nebo x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx verzí XXXX 9 (xxxxx xxxxxxx x&xxxx;xxxxxxxx XXXX 9, xxxxx xxxxxx xxxxxxxx xxxxxxx, xxxxxxxx xxxx xxx xxxxx datum xxxxxxxxx použití xxx xxxxxxx xxxxxxxxx). [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx xxxxxxx, xxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 42I, zveřejnění: XXXX 7 xxxx.&xxxx;6, xxxxxxxxxx: XXXX 9 xxxx.&xxxx;7.2.34, zveřejnění: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 9 odst. 7.2.42 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxx xxxxxxxxxx xxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxXxxxxXxXXXX7Xxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx xxxx xxxxx standardu XXXX 7, třída [member] |
Zveřejnění: XXXX 7 xxxx. X2 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxxx závazků xxxx xxxxx standardu XXXX 7. [Odkaz: Finanční xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxXxXxxxxxXxXxxxxxxxxxXxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx závazky, xxxxx byly xxxxx xxxxxxxx xx xxxxxxx xxxxxxxxx reálnou xxxxxxxx xxxxxxxxx xx xxxxx xxxx ztráty, xxxxx xxx tak xxxxxxxxxx xxxxxx, xxxxxxx použití xxxxxxxxx IFRS 9 |
Zveřejnění: XXXX 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx finančních xxxxxxx xx xxxxxx x&xxxx;xxxxxxxx pozici, které xxxx xxxxx xxxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxx hodnotou vykázanou xx zisku nebo xxxxxx, xxxxx xxxx xxxxxx jednotka xxxxxx xxxxxxx IFRS 9, xxx xxx xxxxxxxxxx xxxxxx. [Xxxxx: Finanční xxxxxxx v reálné xxxxxxx xxxxxxxx do xxxxx xxxx ztráty] |
||||
ifrs-full |
FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedDueToRequirementsOfIFRS9FirstApplicationOfIFRS9 |
X instant, credit |
label |
Finanční xxxxxxx, xxxxx byly xxxxx xxxxxxxx xx xxxxxxx oceňovaný reálnou xxxxxxxx xxxxxxxxx do xxxxx xxxx xxxxxx, xxxxxxxxxxxxxxx na xxxxxxx xxxxxxxxx xxxxxxxxx XXXX 9, xxxxxxx xxxxxxx xxxxxxxxx XXXX 9 |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. c) |
documentation |
Částka finančních xxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx, xxxxx xxxx dříve xxxxxxxx xx xxxxxxx oceňovaný xxxxxxx hodnotou xxxxxxxxx xx xxxxx nebo xxxxxx x&xxxx;xxxxx xxxx xxxxxxxxxxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxx IFRS 9, xxxxx když xxxxxx xxxxxxxx poprvé xxxxxxx XXXX 9, xxx xxx xxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxx xxxx ztráty] |
||||
ifrs-full |
FinancialLiabilitiesPreviouslyDesignatedAtFairValueThroughProfitOrLossReclassifiedVoluntarilyFirstApplicationOfIFRS9 |
X instant, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx, xxxxx byly xxxxx označeny xx xxxxxxx oceňovaný xxxxxxx xxxxxxxx vykázanou xx xxxxx nebo xxxxxx, xxxxxxxxxx xxxxxxxxxxxxxxx, xxxxxxx xxxxxxx xxxxxxxxx XXXX 9 |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxx xx xxxxxx x&xxxx;xxxxxxxx pozici, xxxxx xxxx dříve xxxxxxxx za xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx, xxx xxx xxx xxxxxxxxxx xxxxxx, a účetní xxxxxxxx xx xxxxxxxxxx xxxxxxxx, xx xx xxxxxxxxxxxxx, xxxx xxxxxx xxxxxxx XXXX 9. [Xxxxx: Xxxxxxxx závazky v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxxXxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;80X |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxxxx do xxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx; Finanční xxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx xxxxxxxxx xxxxxx kladná xxxxxxx XXXX. Pokud se xxxxx prvek používá x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XBRL. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované xxxxxx, amortizace a znehodnocení [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Úhrn úprav xxxxxxxx hodnot xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx maximální xxxx xxxxx [member]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [member]; Xxxxxxxxx xxxxxxxxxxxxxxxx částek [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina pro xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [member]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx požadovaných xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytky) způsobené xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [member]; Xxxxxx xxxxx [member]; Xxxxxxx příslib x&xxxx;xxxxxxxxxxxx xxxxxxx (v současné xxxxxxx) [xxxxxx]; Xxxx určená xxxxxxx [member]; Podíl xxxxxxxxxxx na xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [xxxxxx]; Účinek diverzifikace xxxxx [member]; Vlastní xxxxx [member]] |
||||
ifrs-full |
FinancialLiabilitiesRecognisedAsOfAcquisitionDate |
(X) instant, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx |
Xxxxxxx: IFRS 3 xxxx. X64 xxx x), xxxxxxx: IFRS 3 xxxx. IE72 |
documentation |
Částka xxxxxxxx x&xxxx;xxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxx; Podnikové xxxxxxxxx [member]] |
||||
negatedLabel |
Finanční závazky xxxxxxxx x&xxxx;xxxx akvizice |
||||
ifrs-full |
FinancialLiabilitiesThatWereDesignatedAsMeasuredAtFairValueThroughProfitOrLossBeforeApplicationOfAmendmentsToIFRS9ForPrepaymentFeaturesWithNegativeCompensationThatAreNoLongerSoDesignated |
X instant, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx, xxxxx xxxx určeny xxxx xxxxxxx oceňované xxxxxxx xxxxxxxx vykázanou xx&xxxx;xxxxx xxxx xxxxxx xxxx xxxxxxxx xxxx XXXX 9 x&xxxx;xxxxxx předčasného xxxxxxxx s negativní xxxxxxxxxx, xxxxx xxx nejsou xxxxx xxxxxx |
Xxxxxxxxxx: XXXX 9 xxxx.&xxxx;7.2.34 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx, xxxxx byly xxxxx xxxxxx xxxx závazky xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx ztráty, xxxxx xxxx xxxxxx xxxxxxxx xxxxxxx IFRS 9 x&xxxx;xxxxxx předčasného xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx, již xxx určeny xxxxxx. [Xxxxx: Finanční xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxXxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxXXXX9XxxxXxXXXX17XxxXxxXxXxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Finanční xxxxxxx, xxxxx byly xxxxxx xxxx xxxxxxx oceňované xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx xxxx xxxxxxxx xxxx XXXX 9 xxxxxx standardu 17, xxx xxx xxxxxx xxxxx xxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 9 xxxx.&xxxx;7.2.42 písm. c) |
documentation |
Účetní xxxxxxx xxxxxxxxxx finančních xxxxxxx ve xxxxxx x&xxxx;xxxxxxxx xxxxxx, které xxxx xxxxx xxxxxx xxxx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx zisku xxxx xxxxxx, xxxxx když xxxxxx jednotka xxxxxxx xxxxx xxxxxxxxx IFRS 9 xxxxxx xxxxxxxxx XXXX 17, xxx xxx xxxxxx xxxxxx. [Xxxxx: Xxxxxxxx závazky x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx xxxxxxx, xxx [xxxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;X51, zveřejnění: XXXX 7 xxxx. B52 |
documentation |
Tento xxxx xxxxxxxxxxx souhrn xxxx xxxxxxxxxx xxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx pro xxx „Xxxx xxxxxxxxxx xxxxxxx“, xxxx-xx xxxxxx žádný xxxx člen. [Xxxxx: Xxxxxxxx aktiva] |
||||
ifrs-full |
FinancialRiskMember |
member |
label |
Finanční xxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;124, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 odst. 125, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;127 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx riziko xxxxx budoucí změny xxxxxxx xxxx, xxxx xxxxxxxxxx xxxxxxxx, ceny xxxxxxxx, xxxxxxxx kurzu, xxxxxxxx xxxx xxxxxxxxx xxxxxx, xxxxxxxxx xxxxxxx xx xxxxxxxxx xxxxxx xxxx xxxx proměnné, xxxx xxxx xxxxxx xxxxxxx. Pokud xxxx xxxxxxxx nemá xxxxxxxx xxxxxxxxx, xxxxx být xxxxxxxxxx xxx xxxxxxxx xx xxxxxxxxx stran. |
||||
ifrs-full |
FinishedGoods |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxx |
Xxxxxxx: XXX&xxxx;1 odst. 78 xxxx. x), xxxxxxx xxxxx: XXX&xxxx;2 odst. 37 |
documentation |
Klasifikace krátkodobých xxxxx, které xxxxxxxxxxx xxxxxx xxxxx, u něhož xxx dokončen výrobní xxxxxx x&xxxx;xx xxxxxx x&xxxx;xxxxxxx při xxxxx xxxxxxxx xxxxxxxx. [Odkaz: Xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxxxxxXxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxx let xxxx xxxxxxxxxxx xxxxxxx obdobím [xxxxxx] |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxx, xxxxx skončil xxx xxx xxxx xxxxxx vykazovaného xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxx xxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXXX&xxxx;7 xxxx.&xxxx;39 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx úrokovou xxxxx. [Xxxxx: Xxxxxx xxxxxxx xxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx s pevně xxxxxxxxxx cenou [xxxxxx] |
Xxxxxxx: XXXX 15 xxxx. X89 xxxx. d) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxx xx xxxxxxxxx s pevně xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Vybavení xxxxx x&xxxx;xxxxxx |
Xxxxxxx: XXX&xxxx;16 xxxx.&xxxx;37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxx, které xxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxx xx používá xxx xxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxx x&xxxx;xxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;16 xxxx.&xxxx;37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxx, xxxxx a zařízení, xxxxx xxxxxxxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxx, xxxxx xxxx trvale xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxxXxxxxxxXxxxxxxXxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxx xxxxxxx definovaných xx základě xxxxxxxx xxxx [xxxxxx] |
Xxxxxxx: XXX 19 xxxx.&xxxx;138 písm. x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxx plány požitků xxxxxxxxxxxx na xxxxxxx xxxxxxxx mzdy. [Xxxxx: Xxxxxxxxx plány xxxxxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
FloatingInterestRateMember |
member |
label |
Pohyblivá úroková xxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXXX&xxxx;7 xxxx.&xxxx;39 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxx. [Xxxxx: Xxxxxx xxxxxxx xxxx [member]] |
||||
ifrs-full |
ForeignCountriesMember |
member |
label |
Cizí xxxx [xxxxxx] |
Xxxxxxxxxx: IFRS 8 xxxx.&xxxx;33 písm. x), zveřejnění: XXXX 8 xxxx.&xxxx;33 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxx xxxx zemi xxxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Země domicilu [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx zisk |
Zveřejnění: XXX 1 xxxx.&xxxx;35, xxxxxxxxxx: XXX 21 xxxx.&xxxx;52 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxx, xxxxx xxxxxxxx u finančních xxxxxxxx xxxxxxxxxxx reálnou xxxxxxxx xxxxxxxxxx výsledkově x&xxxx;xxxxxxx x&xxxx;XXXX 9. [Xxxxx: Xxxxx xxxxxxx xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxXxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxx zisk (xxxxxx) [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxx |
(X) duration, xxxxx |
xxxxx |
Xxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;35, zveřejnění: XXX 21 odst. 52 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx ztráta vyplývající x&xxxx;xxxxxxxxx xxxxxxx vykázaná xx výsledovce x&xxxx;xxxxxxxx xxxxxxx, xxxxx xxxxxxxx x&xxxx;xxxxxxxxxx nástrojů oceňovaných xxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx x&xxxx;XXXX 9. [Xxxxx: Xxxxx xxxxxxx xxxx (ztráta)] |
||||
negatedLabel |
Kurzová xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx [member] |
Obvyklá praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxx xxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxx xxxx prodeji xxxxxxxxxxxx xxxxxx k určitému xxxxxxxxx xxxx xx xxxxxx stanovenou cenu xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxXxxxxxXxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxx, který xxxxxxx xxxxx roky před xxxxxx vykazovaného xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx plynoucích x&xxxx;xxxxxxxxxx poplatků. |
||||
ifrs-full |
FranchisesMember |
member |
label |
Koncese [xxxxxx] |
Xxxxxxx xxxxx: IAS 38 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxxx aktiv, xxxxx xxxxxxxxxxx právo xxxxxxxxxx xxxxxx x&xxxx;xxxxxx používat xxxxx, xxxxxxxx xxxxx, xxxxxx, xxxxxxxx, xxxxxxx xxxxxxxxx, xxxxxxxxx a zásobování xxxxxxxxxx jiným xxxxxxxxx. [Xxxxx: Nehmotná xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxXxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx pohonné xxxxx x&xxxx;xxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxx spotřeby pohonných xxxx a energie. |
||||
totalLabel |
Náklady xx xxxxxxx hmoty x&xxxx;xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxXxxXxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xx pohonné xxxxx x&xxxx;xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx na xxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx nákladů xxxxxxxxxxxx x&xxxx;xxxxxxxx spotřeby pohonných xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx [default] |
label |
Funkční xxxx xxxx měna xxxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX 21 xxxx.&xxxx;57 písm. a) |
documentation |
Tento člen xxxxx xxxxxxxxx xx xxxxxxx xxxx nebo x&xxxx;xxxx xxxxxxxxxx. Představuje xxxx standardní hodnotu xxx xxx „Xxxx, x&xxxx;xxx xxxx xxxxxxx xxxxxxxxx“, xxxx-xx xxxxxx xxxxx jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxx x&xxxx;xxxxxxxxxxx plánů definovaných xxxxxxx [xxxx] |
Xxxxxxx: XXX 19 xxxx.&xxxx;138 xxxx. x) |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx mezi členy x&xxxx;xxxxxxx a řádkovými položkami xxxx xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx [member] |
Příklad: XXX 19 xxxx.&xxxx;138 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx všechny plány xxxxxxxxxxxx xxxxxxx v členění xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx“, xxxx-xx xxxxxx žádný jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx [member] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx xx xxxxxxx x&xxxx;xxxxxx xxxx prodeji xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx datu xx xxxxxx xxxxxxxxxx xxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxXxxxxxxXxxxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx xx xxxxxxx xxxxxxxxxx finančních xxxxx xxxxxxxxx xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;82 xxxx.&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx xx xxxxxxx xxxxxxxxxx finančních xxxxx xxxxxxxxx xxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxxx hodnotě] |
||||
netLabel |
Čisté xxxxx (xxxxxx) vznikající xx základě odúčtování xxxxxxxxxx xxxxx oceněných xxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxXxxxxxxXxxxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxXxxxXxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx na základě xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx naběhlou xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxxXxxxxxxXxxxXxxxxxxxxxXxxxxxxXxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky (ztráty) xxxxxxxx x&xxxx;xxxxxxx xxxx xxxxxx xxxxxxxx vypořádaného xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IFRIC 19 xxxx.&xxxx;11 |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx xxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx závazku x&xxxx;xxxxxxxx úhrady (vydaného xxxxxxxxxxxx nástroje) zaplacené xxxxxxxx. [Odkaz: Xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxxXxXxxxXxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx finančních xxxxx ke xxx xxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X písm. a) |
documentation |
Zisky (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxx xx xxx xxxxxxx xxxxx. [Xxxxx: Xxxxxxxx aktiva] |
||||
ifrs-full |
GainLossOfDerecognisedFinancialAssetsRepresentingGreatestTransferActivity |
X duration, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) vyplývající x&xxxx;xxxxxxx xxxxx xxxxxx, x&xxxx;xxxx xxxxx x&xxxx;xxxxxxxxxx převodu |
Zveřejnění: XXXX 7 odst. 42G xxxx. c) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxx xxxxx xxxxxxxx xxxxxx, x&xxxx;xxx xxxxx x&xxxx;xxxxxxxxxx převodu, xxxx-xx celková xxxxxx xxxxxx x&xxxx;xxxxxxx (která xxxxxxx podmínky xxx xxxxxxxxxx) x&xxxx;xxxxx účetním xxxxxx rozložena rovnoměrně. [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxXxXxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxx xx xxxxxxxxxxx, xx xxxxxxx xxxxxxx přestaly xxx xxxxxxxxxxxxx x&xxxx;xxxxxx xxxxx statutu xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;9X písm. x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xxxxxxxx xx xxxxxxxxxxx, xx xxxxxxx xxxxxxx xxxxxxxx xxx xxxxxxxxxxxxx x&xxxx;xxxxxx xxxxx xxxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx investičních xxxxxxxx [text xxxxx]; Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxXxXxxxxxXxXxxxXxxxxXxXxxxxxXxxxXxxxXxXxxxxXxxXxxxxxxxxxxXxxxxXxxxxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xx xxxxx reálné hodnoty xxxxxxxxx položky xxxxxxx xxxx základ pro xxxxxxxxxx neefektivity xxxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx.&xxxx;x) xxx xx), xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X písm. b) xxx i) |
documentation |
Zisky (xxxxxx) xx xxxxx xxxxxx xxxxxxx zajištěné xxxxxxx xxxxxxx jako xxxxxx xxx vykazování neefektivity xxxxxxxxx. Neefektivita xxxxxxxxx xx xxxx, xx xxxxx jsou xxxxx x&xxxx;xxxxxx xxxxxxx xxxx xxxxx xxxxxxxxx xxxx xxxxxxxxxxxxx nástroje větší xxxx xxxxx xxx x&xxxx;xxxxxxxxx položky. |
||||
ifrs-full |
GainLossOnChangeInFairValueOfHedgingInstrumentUsedAsBasisForRecognisingHedgeIneffectiveness |
X duration, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xx xxxxx xxxxxx hodnoty zajišťovacího xxxxxxxx xxxxxxxxx jako xxxxxx pro vykazování xxxxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xx xxxxx xxxxxx hodnoty xxxxxxxxxxxxx xxxxxxxx použitého xxxx základ xxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxxx xxxxxxxxx xx xxxx, xx xxxxx xxxx xxxxx x&xxxx;xxxxxx xxxxxxx xxxx změny xxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxx větší xxxx xxxxx xxx x&xxxx;xxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxXxXxxxxxxXxXxxxxxXxXxxxxxxxXxxXxxxxxxXxxxxxxXxxxxXxXxxxxXxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx (xxxxxxxxx) xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx požitků x&xxxx;xxxxxxxx xxxxx (xxxxxx) xx xxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx požitků xx xxxxxxxxx xxxx aktiv x&xxxx;xxxxxxxx xxxxxxxxx xxxxxx xxxx xxxxxxx |
Xxxxxxxxxx: IAS 19 odst. 141 písm. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx xxxxxxx (xxxxx) z definovaných požitků x&xxxx;xxxxxxxx zisku (ztráty) xx změn v důsledku xxxxxxx čistého aktiva x&xxxx;xxxxxxxxxxxx xxxxxxx xx xxxxxxxxx xxxx xxxxx, x&xxxx;xxxxxxxx xxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxx xxxx xxxxxxx. [Xxxxx: Xxxxxxx výnosy (xxxxxxx); Xxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) z definovaných xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx (xxxxxx)] |
||||
xxxxxxxXxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx xxxxxxx (aktiv) x&xxxx;xxxxxxxxxxxx xxxxxxx v důsledku xxxxxx (xxxxx) xx xxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xx xxxxxxxxx xxxx xxxxx, s výjimkou úrokového xxxxxx nebo nákladu |
||||
ifrs-full |
GainLossOnChangesInEffectOfLimitingReimbursementRightsToAssetCeiling |
X duration, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxx xx xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx (ztráty) xx xxxx xxxxxx xxxxxxx xxxx xx xxxxxxx xxxxxxx xxxxxx xx xxxxxxxxx xxxx aktiv, x&xxxx;xxxxxxxx úrokového výnosu xxxx xxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;141 xxxx. x) bod xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxx xx xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx (xxxxxx) ze změn xxxxxx omezení práva xx náhradu xx xxxxxxxxx xxxx aktiv, x&xxxx;xxxxxxxx xxxxxx xxxxxxxxxx xx úrokového xxxxxx xxxx nákladu. [Xxxxx: Xxxxxxx xxxx xx xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxx přísliby x&xxxx;xxxxxxxxxxxx xxxxxxx, vyplývající x&xxxx;xxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxXxXxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxXxxxxxXxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxx xxxxxxxx xxxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx, protože používá xxx xxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xxxxxxxx při xxxxxxxx xxxxxxxxxx xxxxxxxx nebo xxxx části xx xxxxxxxxx reálnou xxxxxxxx xxxxxxxxx do zisku xxxx xxxxxx, xxxxxxx xxxxxxx xxx xxxxxx xxxxxxxxx rizika tohoto xxxxxxxxxx nástroje úvěrový xxxxxxx. [Xxxxx: Úvěrové xxxxxx [xxxxxx]; Deriváty [xxxxxx]; Xxxxxxxx nástroje, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxXxXxxxxXxxxxxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky (xxxxxx) z neefektivity xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 24C xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx (ztráty) z neefektivity xxxxxxxxx. Xxxxxxxxxxxx xxxxxxxxx xx míra, do xxxxx jsou změny x&xxxx;xxxxxx xxxxxxx xxxx xxxxx xxxxxxxxx xxxx xxxxxxxxxxxxx nástroje větší xxxx xxxxx xxx x&xxxx;xxxxxxxxx xxxxxxx. |
||||
xxxxxXxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxxx celkem |
||||
ifrs-full |
GainLossOnHedgeIneffectivenessAbstract |
label |
Zisky (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxxXxXxxxxXxxxxxxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxxxxxx úplného xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;24X xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Zisky (xxxxxx) z neefektivity xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxXxXxxxxXxxxxxxxxxxxxxxXxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (ztráty) z neefektivity xxxxxxxxx vykázané xx xxxxx nebo xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 24C xxxx. x) bod i), xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. b) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxxx vykázané xx xxxxx nebo xxxxxx. [Xxxxx: Xxxxx (xxxxxx) z neefektivity xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxXxXxxxxxxxxxxxxXxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
(X) xxxxxxxx, debit |
label |
Snížení (xxxxxxx) xxxxxxx závazku (xxxxxx) x&xxxx;xxxxxxxxxxxx požitků x&xxxx;xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;141 xxxx. c) |
documentation |
Přírůstek (xxxxxx) xxxxxxx xxxxxxx (aktiv) x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxx čistých xxxxxxx (xxxxx) z definovaných xxxxxxx. [Odkaz: Čisté xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxx xxxxxxxx hodnoty xxxxxxxxx příslibu x&xxxx;xxxxxxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxx z definovaných xxxxxxx xxxxxxxxxxx xx xxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xx xxxx xxx xxxxxxxx kladnou xxxxxxxx; xxxxxxx x&xxxx;xxxxxxxx xxxxxx x&xxxx;xxxxxxxxx by xxxx xxx xxxxxxxx xxxxxxxx xxxxxxxx. Xxxxxxx xxxxxx xxxxxxx xxxxx xxxxx vyplývající xx xxxxx z přecenění x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (xxxxxxxxxx xxxxxxx čistého xxxxxx xxxxxxxxxxxx xxxxxxx) a měla xx xxx xxxxxxxx xxxxxxx xxxxxxxx; xxxxxxx xxxxxx xxxxxxx xxxxx xxxxx x&xxxx;xxxxxxxx ztráty x&xxxx;xxxxxxxxx xx mělo xxx označeno xxxxxxxx xxxxxxxx. |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxx xxxxxxx (snížení) xxxxxxx závazku (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxx (zisku) x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx úplném výsledku |
||||
ifrs-full |
GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetAbstract |
label |
Změny xxxxxxx závazku (aktiva) x&xxxx;xxxxxxxxxxxx požitků x&xxxx;xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledku [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxxXxXxxxxxxxxxxxxXxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxx na náhradu xxxxxxxxxxxxx se xxxxxxxxx xxxxxxxx z definovaných xxxxxxx, xxxxxxxxxxx xx xxxxx (xxxxxx) x&xxxx;xxxxxxxxx |
Xxxxxxxxxx: XXX 19 odst. 141 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) práv xx náhradu souvisejících xx xxxxxxxxx přísliby x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxx xxxx xx xxxxxxx. [Xxxxx: Práva xx náhradu xxxxxxxxxxx xx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx požitků, x&xxxx;xxxxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxx (xxxxxxx) xxxx xx xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx xx xxxxx (xxxxxx) x&xxxx;xxxxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxXxXxxxxxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxx xx xxxxxxx xxxxxxxxxxxxx xx závaznými xxxxxxxx x&xxxx;xxxxxxxxxxxx požitků, xxxxxxxxxxx ze zisku (xxxxxx) x&xxxx;xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxxxxxxxxXxXxxxXxxxxXxxxxxXxxxxxxxXxXxxxxxxxXxxxXxXxxxxxxxXxxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxx xx xxxxxxxx kapitálu xxxxxxxxxx podniku, xxxxx xxxxxxxxx držel xxxx xxxxxxxxxx xxxxxxxxx, xx xxxxxxx xxxxxxx |
Xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X64 písm. p) bod ii) |
documentation |
Zisky (xxxxxx) vykázané x&xxxx;xxxxxxxx xxxxxxxxx podílů na xxxxxxxx xxxxxxxx nabývaného xxxxxxx, které xxxxxxxxx xxxxx xxxx xxxxxxxxxx xxxxxxxxx, xx xxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxXxxxxxxxxxXxxxxXxxXxXxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxx xxxxxxx nebylo xxxxx v minulosti spolehlivě xxxxx |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;30 písm. e) |
documentation |
Zisky (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx xxxxxxxx, jejichž xxxxxxx xxxxxxx xxxxxx xxxxx x&xxxx;xxxxxxxxx spolehlivě xxxxx. [Odkaz: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxXxxxxxxxxxXxXxxxxxxxxxxXxXxxxXxxxxXxxxXxxxxXxXxxxXxXxXxxxxxxxXxXxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxxxXxxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxxx na reálnou xxxxxxx xxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx, xxxx x&xxxx;xxxxxxxx aktiv xxxx xxxxxxxxxxxx skupin xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 5 xxxx.&xxxx;33 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxxx xx xxxxxxx xxxxxxx xxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx, xxxx x&xxxx;xxxxxxxx xxxxx nebo xxxxxxxxxx xxxxxxx (vyřazovaných xxxxxx) xxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxXxxxXxxxxxxXxXxxxxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxxXxxxxxxXxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx), xxxxx xxxxxxx s nabytými xxxxxx x&xxxx;xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx kombinace x&xxxx;xxxx xxxxxxxx xxxxxxx, podstaty xxxx xxxx xxxxxx xxxxx, xx jejich xxxxxxxxxx xxxxxxxx relevantní xxxxxxxxx potřebné x&xxxx;xxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 3 xxxx. B67 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx (ztráta), která: x) xxxxxxx s identifikovatelnými xxxxxxxx xxxxxx nebo xxxxxxxxxx závazky x&xxxx;xxxxxxxxx xxxxxxxxx; x&xxxx;xxxxxxx b) xx xxxxxxxx rozsahu, xxxxxxxx xxxx má xxxxxx dopad, xx xxxx zveřejnění xxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx účetní xxxxxxx xxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxXxxxxxxxXxXxxxxXxxXxxxxxxxXxxxxxxxxxXxxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxx x&xxxx;xxxxxxx původně xxxxxxxxxx půjček x&xxxx;xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxx x&xxxx;xxxxxxx xxxxxxx odepsaných xxxxxx a záloh. |
||||
ifrs-full |
GainRecognisedInBargainPurchaseTransaction |
X duration, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxx v podnikové xxxxxxxxx, v níž nabytá xxxxxxxxxxxxxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx převyšuje xxxxxx předané protihodnoty, xxxxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxx a reálnou xxxxxxx xxxxxxx xxxxxxxx podílů xxxxxxxxxx na vlastním xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx. [Xxxxx: Podnikové xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky xxxxxxxxxx xx xxxxxxx odúčtování xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxx hodnotou |
Zveřejnění: IFRS 7 xxxx.&xxxx;20X |
xxxxxxxxxxxxx |
Xxxx vykázaný xx xxxxxx o úplném výsledku, xxxxx xxxxxx xx xxxxxxx xxxxxxxxxx finančních xxxxx oceněných xxxxxxxx xxxxxxxx. [Odkaz: Finanční xxxxxx x&xxxx;xxxxxxx hodnotě] |
||||
ifrs-full |
GainsLossesArisingFromDifferenceBetweenPreviousCarryingAmountAndFairValueOfFinancialAssetsReclassifiedAsMeasuredAtFairValue |
X duration, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) vznikající xx xxxxxxx xxxxxxx xxxx předchozí xxxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxx xxxxxxxx do xxxxxxxxx nástrojů xxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx zisku nebo xxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;82 xxxx.&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx xx základě xxxxxxx xxxx xxxxxxxxx xxxxxxxx hodnotou x&xxxx;xxxxxxx xxxxxxxx xxxxxxxxxx aktiv xxxxxxxxxxxxxxxxx z kategorie xxxxxxxx xxxxxxxxxxx xxxxxxxx xxxxxxxx xx kategorie xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx zisku xxxx ztráty. [Xxxxx: X&xxxx;xxxxxx hodnotě [xxxxxx]; Xxxxxxxx aktiva x&xxxx;xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxXxxxXxxxXxxXxxxxxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;53 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxXxxxXxxxxxxxxxxXxxxxxxXxxxxxxXxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx x&xxxx;xxxxxxxxxx, xxxxx&xxxx;xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 19 xxxx.&xxxx;135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx výnosů (xxxxxxx) xxxxxxxxxxxxx z vypořádání. Xxxxxxxxxx xxxx xxxxxxxxx, xxxxx eliminují veškeré xxxxxxx xxxxxxx xxxx xxxxxxxxxxx závazky x&xxxx;xxxxx xxxx xx všem xxxxxxxx poskytovaným podle xxxxx xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxx jejich xxxxxx, které xx xxxxxxxxx x&xxxx;xxxxxxxxxx plánu x&xxxx;xxxxxxxx xx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. [Xxxxxxx na xxxxxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxxxxx poměru x&xxxx;xxxxxxxxxxxx výsledku, plány xxxxxxxxxxxx požitků; Xxxxx xxxxxxxxxxxx požitků [member]; Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxxx]] [Xxxxxxx: Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xx xxxxx (xxxxx) xxxxxxxxxxxx z vypořádání] |
||||
negatedLabel |
Ztráty (xxxxx) xxxxxxxxxx z vypořádání, plány definovaných xxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxXxxxXxxxxxxxxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
(X) duration, debit |
label |
Snížení (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xx zisků (xxxxx) vznikajících x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;141 xxxx. d) |
documentation |
Úbytek (přírůstek) xxxxxxx xxxxxxx (aktiv) x&xxxx;xxxxxxxxxxxx xxxxxxx v důsledku xxxxxxxxxx. Vypořádání jsou xxxxxxxxx, xxxxx xxxxxxxxx xxxxxxx xxxxxxx smluvní xxxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxx xxxx xx xxxx požitkům poskytovaným xxxxx xxxxx xxxxxxxxxxxx xxxxxxx s výjimkou xxxxxxxxx xxxxxxx zaměstnancům xxxx xxxxxx xxxxxx, které xx xxxxxxxxx v podmínkách xxxxx a zahrnuto do xxxxxxxxxxxxxxxxxxxxx předpokladů. [Odkaz: Xxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx požitků Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxxxxxxxxxxxx předpoklady [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxx (xxxxxxx) čistého závazku (xxxxxx) z definovaných požitků xxxxxxxxxxx ze ztrát (xxxxx) xxxxxxxxxxxx x&xxxx;xxxxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxxxxxxxxxxx xxxxxxxxxx aktiv |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) xxx ii) |
documentation |
Zisky (xxxxxx) x&xxxx;xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxxxxxx xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxXxxxXxxxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) ze xxxxxxxxx xxxxxxxxx xxxx, xxxx xxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;91 písm. x), xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;23 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) ze xxxxxxxxx xxxxxxxxx xxxx xxxxxxxx xx xxxxxxxxx úplného xxxxxxxx, xxxx xxxxxxxx, xxxx xxxxxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx peněžních xxxx [member]] |
||||
ifrs-full |
GainsLossesOnCashFlowHedgesNetOfTax |
X duration, credit |
label |
Zisky (xxxxxx) xx xxxxxxxxx xxxxxxxxx xxxx, očištěné x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;91 písm. x), xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1. 2023 IFRS 7 xxxx.&xxxx;23 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;24X xxxx.&xxxx;x) bod x), xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X písm. a) |
documentation |
Zisky (xxxxxx) ze zajištění xxxxxxxxx xxxx xxxxxxxx xx ostatního xxxxxxx xxxxxxxx, očištěné x&xxxx;xxxxxx xxxxx, xxxx xxxxxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx toků [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxXxXxxxXxxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xx xxxxx xxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxx náklady xxxxxxxxxxxx xxxxx xx xxxxx období |
Zveřejnění: IAS 41 xxxx.&xxxx;40 |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) vznikající x&xxxx;xxxxxx xxxxxx xx xxxxx xxxxxx hodnoty xxxxxxx o prodejní náklady xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxXxXxxxXxxxxXxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky (xxxxxx) xx xxxxx xxxxxx xxxxxxx derivátů |
Obvyklá xxxxx: XXX&xxxx;1 odst. 85 |
documentation |
Zisky (xxxxxx) vyplývající ze xxxxx xxxxxx hodnoty xxxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx. [Xxxxx: Xxxxxxxx [xxxxxx]] |
||||
xxxXxxxx |
Xxxxx xxxxx (xxxxxx) xx xxxxx xxxxxx xxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxXxXxxxXxxxxXxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx (ztráty) xx xxxxx xxxxxx hodnoty xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xx změny xxxxxxx měnových xxxxxxxxx xxxxxxx (xxxxx spreads), xxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 písm. x) |
xxxxxxxxxxxxx |
Xxxxx (ztráty) ze xxxxx xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx (xxxxx xxxxxxx) xxxxxxxx xx xxxxxxxxx xxxxxxx výsledku, xxxx xxxxxxxx, před xxxxxxxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxxXxxXxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (ztráty) xx xxxxx xxxxxxx měnových xxxxxxxxx xxxxxxx (xxxxx xxxxxxx), očištěné o daňový xxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xx změny xxxxxxx xxxxxxxx xxxxxxxxx rozpětí (xxxxx xxxxxxx) xxxxxxxx xx ostatního xxxxxxx xxxxxxxx, xxxxxxxx o daňový xxxxx, xxxx xxxxxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky (xxxxxx) xx xxxxx xxxxxxx forwardových částí xxxxxxxxxxxx smluv, před xxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;91 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xx xxxxx xxxxxxx forwardových částí xxxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxxxx úplného xxxxxxxx, před zdaněním, xxxx xxxxxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxxxXxxXxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (ztráty) xx změny xxxxxxx xxxxxxxxxxxx částí xxxxxxxxxxxx xxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 písm. a) |
documentation |
Zisky (xxxxxx) xx xxxxx hodnoty xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx xxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx dopad, xxxx xxxxxxxxxxxxxxxx úpravami. [Xxxxx: Ostatní úplný xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxXxXxxxxXxXxxxXxxxxXxXxxxxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky (ztráty) xx změny xxxxxxx xxxxxx xxxxxxx xxxx, xxxx zdaněním |
Zveřejnění: IAS 1 odst. 91 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xx xxxxx xxxxxxx xxxxxx xxxxxxx opcí xxxxxxxx xx xxxxxxxxx úplného xxxxxxxx, xxxx zdaněním, xxxx xxxxxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxXxXxxxxXxXxxxXxxxxXxXxxxxxxXxxXxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (ztráty) xx xxxxx hodnoty xxxxxx hodnoty xxxx, xxxxxxxx o daňový xxxxx |
Xxxxxxxxxx: XXX 1 odst. 91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xx xxxxx xxxxxxx xxxxxx xxxxxxx xxxx xxxxxxxx xx ostatního xxxxxxx xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx, před reklasifikačními xxxxxxxx. [Odkaz: Xxxxxxx xxxxx výsledek] |
||||
ifrs-full |
GainsLossesOnChangesInEffectOfLimitingNetDefinedBenefitAssetToAssetCeilingExcludingInterestIncomeOrExpenseBeforeTaxDefinedBenefitPlans |
X duration, credit |
label |
Zisky (xxxxxx) xx změn x&xxxx;xxxxxxxx omezení xxxxxxx xxxxxx z definovaných xxxxxxx xx xxxxxxxxx xxxx xxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxx nebo xxxxxxx, xxxx xxxxxxxx, xxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 19 odst. 135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx před zdaněním x&xxxx;xxxxxxxx xxxxx (xxxxxx) xx xxxx x&xxxx;xxxxxxxx xxxxxxx čistého xxxxxx x&xxxx;xxxxxxxxxxxx požitků xx xxxxxxxxx xxxx xxxxx, x&xxxx;xxxxxxxx částek xxxxxxxxxx xx xxxxxxxxx xxxxxx xxxx xxxxxxx. [Odkaz: Xxxxxxx úplný xxxxxxxx xxxx zdaněním, zisky (xxxxxx) z přecenění xxxxx xxxxxxxxxxxx požitků] [Xxxxxxx: Xxxxxx (xxxxxxxxx) xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx v důsledku xxxxx (xxxxxx) ze xxxx x&xxxx;xxxxxxxx omezení xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xx xxxxxxxxx výši xxxxx xxxxxxxx xxxxxxxxx xxxxxx nebo xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxXxXxxxxxXxXxxxxxxxXxxXxxxxxxXxxxxxxXxxxxXxXxxxxXxxxxxxXxxxxxxxxXxxxxxxxXxxxxxXxXxxxxxxXxxXxXxxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xx xxxx v důsledku xxxxxxx xxxxxxx aktiva x&xxxx;xxxxxxxxxxxx xxxxxxx xx xxxxxxxxx xxxx aktiv s vyloučením xxxxxxxxx výnosu xxxx xxxxxxx, očištěné x&xxxx;xxxxxx xxxxx, xxxxx definovaných xxxxxxx |
Xxxxxxx xxxxx: IAS 19 xxxx.&xxxx;135 písm. b) |
documentation |
Částka xxxxxxxxx xxxxxxx výsledku, xxxxxxxxxx x&xxxx;xxx, v důsledku xxxxx (xxxxxx) ze xxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxx xxxxxx z definovaných xxxxxxx xx xxxxxxxxx xxxx xxxxx, x&xxxx;xxxxxxxx xxxxxx zahrnutých xx xxxxxxxxx xxxxxx nebo xxxxxxx. [Xxxxx: Xxxxxxx xxxxx výsledek xxxxxxxx x&xxxx;xxx, xxxxx (ztráty) x&xxxx;xxxxxxxxx plánů xxxxxxxxxxxx xxxxxxx] [Xxxxxxx: Úbytek (xxxxxxxxx) čistých xxxxxxx (xxxxx) z definovaných xxxxxxx x&xxxx;xxxxxxxx xxxxx (xxxxxx) xx změn x&xxxx;xxxxxxxx xxxxxxx čistého aktiva x&xxxx;xxxxxxxxxxxx požitků xx xxxxxxxxx výši aktiv xxxxxxxx xxxxxxxxx xxxxxx xxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxXxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxx investičního xxxxxxxxxx majetku |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxxx investičního xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx majetek] |
||||
netLabel |
Čisté xxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxXxxxXxXxXxxxxxxxxxXxxxXXXX16XxxxxxXxxxXxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx xxxx x&xxxx;xxxxxxx xx standardem XXXX&xxxx;16 x&xxxx;xxxxx xxxxxx xxxxxxxxx xxxxxxx hodnotou |
Zveřejnění: XXX 40 xxxx.&xxxx;78 xxxx. d) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx xxxx x&xxxx;xxxxxxx se xxxxxxxxxx IFRS 16 x&xxxx;xxxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx. [Odkaz: X&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxx xx standardem XXXX&xxxx;16 x&xxxx;xxxxx modelu xxxxxxxxx xxxxxxx hodnotou [member]; Xxxxxxxxxx nemovitý xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;98 písm. x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxxxx. |
||||
xxxXxxxx |
Xxxxx xxxxx (ztráty) z vyřazení xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxxxx [abstract] |
||
ifrs-full |
GainsLossesOnDisposalsOfNoncurrentAssets |
X duration, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxx xxxxxxxxxxxx aktiv. [Odkaz: Xxxxxxxxxx xxxxxx] |
||||
xxxXxxxx |
Xxxxx zisky (xxxxxx) x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxx xxxxxxxxxxxx aktiv [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxx xxxxxx dlouhodobých xxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;98 |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxx xxxxxx dlouhodobých xxxxx. [Odkaz: Xxxxxxx xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) z vyřazení pozemků, xxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;98 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxXxxxx |
Xxxxx xxxxx (ztráty) x&xxxx;xxxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) z vyřazení xxxxxxx, budov x&xxxx;xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxxxx rozdílů xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxx xxxxxxx xxx přepočtu xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxx xxxxxxxx, před xxxxxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx výsledek] |
||||
ifrs-full |
GainsLossesOnExchangeDifferencesOnTranslationNetOfTax |
X duration, xxxxxx |
xxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxxxx xxxxxxx xxx přepočtu xxxxxxxxxxxx jednotek, očištěné x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxx xxxxxxx xxx přepočtu účetní xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx výsledku, xxxxxxxx x&xxxx;xxxxxx dopad, xxxx xxxxxxxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxx úplný xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxx (xxxxxx) |
Xxxxxxxxxx: XXX 1 odst. 35, xxxxxxxxxx: XXX 21 xxxx.&xxxx;52 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx vykázaná do xxxxx nebo xxxxxx, xxxxx vzniká z transakcí x&xxxx;xxxx měně, s výjimkou xxxxxxx, které vznikají x&xxxx;xxxxxxxxxx nástrojů xxxxxxxxxxx xxxxxxx xxxxxxxx do xxxxx xxxx ztráty x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX 9. [Xxxxx: X&xxxx;xxxxxx hodnotě [xxxxxx]; Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxXxxxx |
Xxxxx kurzový zisk (xxxxxx) |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxXxxxxXxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxxXxxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxx (ztráty) xx xxxxx xxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxx, xxxxxxxxxx aktiva |
Příklad: IAS 41 xxxx. –, xxxxxxx: 1 XXX Xxxxx Xxx, xxxxxxx: XXX&xxxx;41 xxxx.&xxxx;51 |
xxxxxxxxxxxxx |
Xxxxx (ztráty) pocházející xx xxxx xxxxxx xxxxxxx xxxxxxx o prodejní xxxxxxx xxxxxxxxxxxx xxxxx x&xxxx;xxxxxx fyzických xxxx. [Xxxxx: Biologická xxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xxxx xxx zadána kladná xxxx xxxxxxx xxxxxxx XXXX. K určení xxxxxxxxx xxxxxxxx použijte xxxxxxxx xxxxx xxxxxxxxx. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx zápornou xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxXxxxxXxxxxxxxxxXxxxxxxxxxxxXxXxxxxXxxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) xx xxxxx xxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx xxxx, xxxxxxxxxx xxxxxx |
Xxxxxxx: XXX&xxxx;41 xxxx. –, xxxxxxx: 1 XXX Dairy Xxx, xxxxxxx: IAS 41 xxxx.&xxxx;51 |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xxxxxxxxxxx xx xxxx reálné xxxxxxx snížené x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxxxx aktiv x&xxxx;xxxxxx xxxxxxxx xxxx xx xxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xxxx xxx xxxxxx xxxxxx xxxx xxxxxxx xxxxxxx XXXX. X&xxxx;xxxxxx správného xxxxxxxx xxxxxxxx označení prvku xxxxxxxxx. X&xxxx;xxxxxx v závorkách xxxxxxxx xxxxxxxx hodnotu. |
||||
ifrs-full |
GainsLossesOnFairValueAdjustmentBiologicalAssets |
X duration |
label |
Zisky (xxxxxx) xx xxxxx xxxxxx hodnoty, xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 41 xxxx.&xxxx;50 písm. a) |
documentation |
Zisky (ztráty) xxxxxxxxxxx xx xxxx xxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxx x&xxxx;xxxxxx xxx xxxxxxxxx, xxx xxxxxxxx xxxx xx trhu. [Xxxxx: Xxxxxxxxxx aktiva] |
||||
commentaryGuidance |
Pro xxxxx xxxxx xxxx xxx zadána xxxxxx xxxx xxxxxxx hodnota XXXX. K určení xxxxxxxxx xxxxxxxx použijte xxxxxxxx xxxxx standardu. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx zápornou xxxxxxx. |
||||
xxxxxXxxxx |
Xxxxx (xxxxxx) xx xxxxx xxxxxx xxxxxxx xxxxxx, biologická aktiva |
||||
ifrs-full |
GainsLossesOnFairValueAdjustmentBiologicalAssetsAbstract |
label |
Zisky (xxxxxx) ze xxxxx xxxxxx xxxxxxx, xxxxxxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxXxxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) xx změny xxxxxx xxxxxxx, investiční xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 40 xxxx.&xxxx;76 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xx xxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xxxx xxx xxxxxx xxxxxx xxxx xxxxxxx xxxxxxx XXXX. K určení xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxxx. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx zápornou xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx v naběhlé xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;20 písm. a) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) z finančních xxxxx xxxxxxxxxxx v naběhlé xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx v naběhlé xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku xxxx ztráty |
Zveřejnění: XXXX 7 xxxx.&xxxx;20 písm. a) xxx x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx zisku nebo xxxxxx] |
||||
xxxxxXxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty celkem |
||||
ifrs-full |
GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLossClassifiedAsHeldForTrading |
X duration, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxx xxxx xxxxxx klasifikovaných xxxx xxxxxx x&xxxx;xxxxxxxxxxx. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx vykázané xx zisku xxxx xxxxxx, xxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxxxxxx; Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxXxxxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx vykázané do xxxxx xxxx ztráty, xxxxxxxxxx při prvotním xxxxxxxxxx xxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) bod x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku xxxx xxxxxx, xxxxxxxxxx při xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx; Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx aktiv v reálné xxxxxxx vykázané xx xxxxx nebo xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxx xxxxxxxxx xxxxxxx hodnotou |
Zveřejnění: XXXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) bod i) |
documentation |
Zisky (xxxxxx) x&xxxx;xxxxxxxxxx aktiv xxxxxxx xxxxxxxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX 9. [Xxxxx: Xxxxxxxx xxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxx xxxxxxx xxxxxxx xxxxxxxx; Xxxxx (ztráty) x&xxxx;xxxxxxxxxx aktiv x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx; Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, před xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx. x), xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;20&xxxx;xxxx.&xxxx;x)&xxxx;xxx xxxx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx aktiv xxxxxxxxx xxxxxxx hodnotou xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx za xxxxxxx xxxxxxxx 4.1.2X xxxxxxxxx XXXX 9, xxxxxxxx v ostatním úplném xxxxxxxx, před xxxxxxxx, xxxx reklasifikačními xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx ostatního xxxxxxx výsledku; Ostatní xxxxx xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
XXXXXXXXXXXX tento xxxxx xxx xxxxxxx xxxxx výsledek xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx nástroji xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xx xxxxxxxxx úplného xxxxxxxx xx xxxxxxx xxxxxxxx 5.7.5 standardu XXXX 9, který xxxx xxxxxxxxxxxxxx do zisku xxxx xxxxxx. Xxxxx xxxx použijte „Xxxxxxx xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, zisky (xxxxxx) x&xxxx;xxxxxxxx do kapitálových xxxxxxxx“. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx hodnotou vykázanou xx ostatního xxxxxxx xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx oceněných xxxxxxx hodnotou vykázanou xx xxxxxxxxx úplného xxxxxxxx za xxxxxxx xxxxxxxx 4.1.2X xxxxxxxxx XXXX 9, vykázané x&xxxx;xxxxxxxx xxxxxx výsledku, xxxxxxxx x&xxxx;xxx, xxxx xxxxxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx aktiva xxxxxxx xxxxxxx hodnotou xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx; Xxxxxxx úplný xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
XXXXXXXXXXXX xxxxx xxxxx xxx xxxxxxx xxxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx v reálné xxxxxxx xx xxxxxxxxx xxxxxxx výsledku za xxxxxxx odstavce 5.7.5 xxxxxxxxx IFRS 9, xxxxx xxxx reklasifikován xx xxxxx xxxx xxxxxx. Místo xxxx xxxxxxxx „Xxxxxxx úplný xxxxxxxx xxxxxxxx o daň, xxxxx (xxxxxx) x&xxxx;xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx“. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxxXxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;12X písm. e) |
documentation |
Zisky (ztráty) x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxx finančních aktiv xxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxxxxxx xxxxxxxx aktiva; Ostatní xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxxXxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxx hodnotě vykázané xx xxxxx xxxx xxxxxx, xxxxx byly xxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx. |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;12X písm. e) |
documentation |
Zisky (xxxxxx) xxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx z kategorie xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx nebo xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxxxxx [abstract] |
||
ifrs-full |
GainsLossesOnFinancialLiabilitiesAtAmortisedCost |
X duration, credit |
label |
Zisky (xxxxxx) x&xxxx;xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx hodnotě |
Zveřejnění: XXXX 7 xxxx.&xxxx;20 písm. a) xxx v) |
documentation |
Zisky (ztráty) x&xxxx;xxxxxxxxxx závazků xxxxxxxxx xxxxxxxx hodnotou. [Xxxxx: Xxxxxxxx závazky x&xxxx;xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky (ztráty) x&xxxx;xxxxxxxxxx závazků x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) z finančních závazků x&xxxx;xxxxxx xxxxxxx vykázané xx zisku xxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx] |
||||
xxxxxXxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxXxxxXxxXxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky (ztráty) x&xxxx;xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx nebo ztráty, xxxxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;20 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) z finančních xxxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxx xxxx xxxxxx xxxxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx; Zisky (xxxxxx) x&xxxx;xxxxxxxxxx xxxxxxx v reálné xxxxxxx xxxxxxxx do xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxXxxxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, označených xxx xxxxxxxx zaúčtování xxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;20 písm. a) xxx x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx, xxxxxxxxxx xxx prvotním xxxxxxxxxx nebo následně. [Xxxxx: Xxxxxxxx xxxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx zisku xxxx xxxxxx, označené xxx xxxxxxxx zaúčtování nebo xxxxxxxx; Zisky (xxxxxx) x&xxxx;xxxxxxxxxx závazků x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxXxxxXxxxxxxxxxxxXxXxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) ze xxxxxxxxx xxxxxxx v důsledku xxxxxxxxxxx xxxxxx, zajištění xxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;24 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) ze xxxxxxxxxxx xxxxxxx v případě xxxxxxxxx xxxxxx xxxxxxx, xxxxx xxxx xxxxxxxxx zajištěného xxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx xxxxxxx [member]] |
||||
ifrs-full |
GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax |
X duration, xxxxxx |
xxxxx |
Xxxxx (ztráty) xx xxxxxxxxx xxxxxxx xxxxxxxx xx zahraničních xxxxxxxx, xxxx xxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;91 písm. x), zveřejnění: XXX 39 xxxx.&xxxx;102 písm. x), xxxxxxxxxx: XXXX 9 odst. 6.5.13 písm. x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) ze xxxxxxxxx xxxxxxx investic xx xxxxxxxxxxxx xxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx výsledku, xxxx xxxxxxxx, před xxxxxxxxxxxxxxxx xxxxxxxx. [Odkaz: Ostatní xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxXxXxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky (xxxxxx) xx xxxxxxxxx xxxxxxx investic xx xxxxxxxxxxxx xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;91 písm. x), xxxxxxxxxx: XXX 39 xxxx.&xxxx;102 písm. x), xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;24X xxxx.&xxxx;x) xxx x), xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;24X xxxx. a), xxxxxxxxxx: XXXX 9 xxxx.&xxxx;6.5.13 písm. a) |
documentation |
Zisky (xxxxxx) xx xxxxxxxxx xxxxxxx xxxxxxxx do xxxxxxxxxxxx jednotek xxxxxxxx xx ostatního xxxxxxx xxxxxxxx, xxxxxxxx o daňový xxxxx, před xxxxxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Ostatní xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky (xxxxxx) xx zajišťovacího xxxxxxxx, xxxxxxxxx reálné xxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 24 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xx zajišťovacích xxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxx xxxxxxx. [Odkaz: Xxxxxxxxx xxxxxx xxxxxxx [member]] |
||||
ifrs-full |
GainsLossesOnHeldtomaturityInvestments |
X duration, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxxxx xx xxxxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;20 písm. a) bod xxx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxxxx xx xxxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx xx splatnosti] |
||||
ifrs-full |
GainsLossesOnIneffectivenessOfCashFlowHedgesRecognisedInProfitOrLoss |
X duration, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxx zahrnuté xx hospodářského xxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;24 písm. b) |
documentation |
Zisky (ztráty) x&xxxx;xxxxxxxx xxxxx xxxxxxxxx xxxxxxxxx toků xxxxxxxx xx hospodářského výsledku. [Xxxxx: Xxxxxxxxx xxxxxxxxx xxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxxxxxxxXxXxxxxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx zahrnuté xx xxxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;24 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx (ztráty) z neúčinné xxxxx xxxxxxxxx čistých xxxxxxxx v zahraničních jednotkách xxxxxxxx xx hospodářského xxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxx investic do xxxxxxxxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
GainsLossesOnInitialRecognitionOfBiologicalAssetsForCurrentPeriod |
X duration, xxxxxx |
xxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxxxx xxxxxxx biologických xxxxx x&xxxx;xxxxxxxxxx produkce za xxxxx období |
Zveřejnění: XXX&xxxx;41 xxxx.&xxxx;40 |
xxxxxxxxxxxxx |
Xxxxxxx zisky (ztráty) xxxxxxxx v běžném xxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxx a zemědělské xxxxxxxx. [Xxxxx: Biologická aktiva] |
||||
ifrs-full |
GainsLossesOnLitigationSettlements |
X duration, xxxxxx |
xxxxx |
Xxxxx (ztráty) z urovnání xxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;98 xxxx. f) |
documentation |
Zisky (xxxxxx) x&xxxx;xxxxxxxx xxxxx. |
||||
xxxXxxxx |
Xxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx (ztráty) z urovnání xxxxx [abstract] |
||
ifrs-full |
GainsLossesOnLoansAndReceivables |
X duration, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxx a pohledávek |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;20 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxx x&xxxx;xxxxxxxxxx. [Odkaz: Xxxxx x&xxxx;xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxXxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky (xxxxxx) x&xxxx;xxxxx xxxxxxx pozice |
Zveřejnění: XXX&xxxx;29 xxxx.&xxxx;9 |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xxxxxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx u nepeněžních aktiv, xxxxxxxxx xxxxxxxx x&xxxx;x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxx x&xxxx;x&xxxx;xxxxxx indexem xxxxxxxxx xxxxx x&xxxx;xxxxxxx ve xxxxxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxx xxxx zůstatků účtů xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci xxxxxxxxxxx x&xxxx;xxxxxxxxx, které xxxxx xxxxxxxxxxxxxxx do zisku xxxx xxxxxx, xxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 14 xxxx.&xxxx;22 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) z čistých změn xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx xxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx souvisejí x&xxxx;xxxxxxxxx, xxxxx xxxxx xxxxxxxxxxxxxxx xx zisku xxxx xxxxxx, xxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci [xxxxxx]; Xxxxxxx úplný xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxXxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxx xxxx zůstatků účtů xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx související x&xxxx;xxxxxxxxx, xxxxx xxxxx xxxxxxxxxxxxxxx xx zisku xxxx ztráty, xxxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: IFRS 14 odst. 22 písm. x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) z čistých xxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx souvisejí x&xxxx;xxxxxxxxx, xxxxx xxxxx xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx. [Xxxxx: Xxxxxxxx xxxx časového xxxxxxxxx při xxxxxx xxxxxxxx [xxxxxx]; Ostatní xxxxx výsledek] |
||||
ifrs-full |
GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsBeforeTax |
X duration, credit |
label |
Zisky (xxxxxx) x&xxxx;xxxxxxxxx realizovatelných xxxxxxxxxx aktiv, xxxx xxxxxxxx |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1. 1. 2023 XXX&xxxx;1 odst. 91 písm. b), xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx vykázané do xxxxxxxxx xxxxxxx výsledku, xxxx xxxxxxxx, xxxx xxxxxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxxxxxx finanční aktiva] |
||||
ifrs-full |
GainsLossesOnRemeasuringAvailableforsaleFinancialAssetsNetOfTax |
X duration, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) z přecenění xxxxxxxxxxxxxxxx finančních xxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1. 2023, IAS 1 xxxx.&xxxx;91&xxxx;xxxx.&xxxx;x), zveřejnění: xxxxx xxxxx platnosti 1. 1. 2023, XXXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) bod xx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx aktiv vykázané xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx, xxxx xxxxxxxxxxxxxxxx xxxxxxxx. [Odkaz: Realizovatelná xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxXxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxXxxxxXxXxxxXxxXxXxxxxxXxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx xxxxxxx xxxxxx xxxxxxx minus xxxxxxx xxxxxxxxxxx s prodejem, xxx nepřevyšující xxxxxxxxxx xxxxxx xx znehodnocení xxxx xxxxxx xx xxxxxxx hodnotu xxxxx xxxxxxx související x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;5 xxxx.&xxxx;41 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxx xxxxxxx xxxxx náklady xxxxxxxxxxx x&xxxx;xxxxxxxx (xxxxxxxxxxxxx xxxxxxxxxx ztráty ze xxxxxxxxxxxx) a ztráty z odpisu xx xxxxxxx xxxxxxx xxxxx náklady xxxxxxxxxxx x&xxxx;xxxxxxxx pro xxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx xx xxxxxxxxx úplného výsledku x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxx |
Xxxxxxx praxe: XXXX 13 xxxx.&xxxx;93 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxx xxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx rozdílů, xxxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [member]; Xxxxxxx xxxxx výsledek] |
||||
commentaryGuidance |
Pro xxxxx xxxxx může xxx xxxxxx kladná nebo xxxxxxx hodnota XXXX. X&xxxx;xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx prvku xxxxxxxxx. U výrazů x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxx hodnotu. |
||||
ifrs-full |
GainsLossesRecognisedInOtherComprehensiveIncomeExcludingExchangeDifferencesFairValueMeasurementEntitysOwnEquityInstruments |
(X) xxxxxxxx |
xxxxx |
Xxxxx (ztráty) zaúčtované xx ostatního úplného xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, vlastní xxxxxxxxxx xxxxxxxx účetní xxxxxxxx |
Xxxxxxx xxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) xxx ii) |
documentation |
Zisky (xxxxxx) x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx účetní jednotky xxxxxxx hodnotou x&xxxx;xxxxxxxx xxxxxxxxx rozdílů zaúčtované xx xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [member]; Ostatní xxxxx výsledek] |
||||
commentaryGuidance |
Pro xxxxx xxxxx může xxx xxxxxx kladná xxxx xxxxxxx xxxxxxx XBRL. X&xxxx;xxxxxx správného xxxxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxxx. U výrazů x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxx (xxxxx) xxxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx kapitálové xxxxxxxx xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
(X) duration |
label |
Zisky (xxxxxx) xxxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx x&xxxx;xxxxxxxx kurzových xxxxxxx, xxxxxxx reálnou xxxxxxxx, xxxxxxx |
Xxxxxxx xxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxx xxxxxxx xxxxxxx xxxxxxxx s výjimkou xxxxxxxxx xxxxxxx, xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx. [Odkaz: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx může xxx xxxxxx kladná xxxx xxxxxxx xxxxxxx XXXX. X&xxxx;xxxxxx správného znaménka xxxxxxxx označení xxxxx xxxxxxxxx. U výrazů x&xxxx;xxxxxxxxx xxxxxxxx zápornou xxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxx (xxxxx) xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxx xxxxxxx hodnotou, xxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxx xxxxxxxxx xxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, aktiva |
Zveřejnění: XXXX 13 odst. 93 písm. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxx xxxxx xxxxxxx xxxxxxxx včetně xxxxxxxxx rozdílů, zaúčtované xx ostatního xxxxxxx xxxxxxxx. [Odkaz: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xxxx xxx xxxxxx xxxxxx nebo xxxxxxx xxxxxxx XBRL. X&xxxx;xxxxxx správného xxxxxxxx xxxxxxxx označení xxxxx xxxxxxxxx. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxx. |
||||
xxxxxXxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx xxxxxx včetně xxxxxxxxx xxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, aktiva [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
(X) duration |
label |
Zisky (xxxxxx) xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxx xxxxxxxxx rozdílů, ocenění xxxxxxx xxxxxxxx, vlastní xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 písm. e) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxx vlastních xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx hodnotou xxxxxx xxxxxxxxx xxxxxxx zaúčtované xx xxxxxxxxx úplného xxxxxxxx. [Odkaz: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxx xxxxx výsledek] |
||||
commentaryGuidance |
Pro xxxxx xxxxx xxxx xxx xxxxxx xxxxxx xxxx xxxxxxx hodnota XXXX. X&xxxx;xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx označení xxxxx xxxxxxxxx. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxx. |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxx (xxxxx) zaúčtované xx xxxxxxxxx xxxxxxx výsledku xxxxxx xxxxxx xxxxxxxxx xxxxxxx, ocenění reálnou xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx účetní xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxx xxxxxxx hodnotou, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) zaúčtované xx ostatního xxxxxxx xxxxxxxx včetně xxxxxxxxx xxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxx xxxxxxx xxxxxxx hodnotou xxxxxx xxxxxxxxx rozdílů, xxxxxxxxxx xx ostatního úplného xxxxxxxx. [Xxxxx: V reálné xxxxxxx [xxxxxx]; Ostatní xxxxx xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xxxx xxx xxxxxx xxxxxx nebo xxxxxxx hodnota XXXX. X&xxxx;xxxxxx správného znaménka xxxxxxxx xxxxxxxx prvku xxxxxxxxx. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx zápornou xxxxxxx. |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxx (xxxxx) xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxxxx, xxxxxxx reálnou xxxxxxxx, xxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx xx ostatního xxxxxxx xxxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxx xxxxxxx zaúčtované xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxx reálnou hodnotou, xxxxxx |
Xxxxxxx xxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) xxx ii) |
documentation |
Zisky (xxxxxx) x&xxxx;xxxxxxx xxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxxx xxxxxxx, zaúčtované do xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx hodnotě [xxxxxx]; Ostatní xxxxx xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xxxx xxx xxxxxx xxxxxx xxxx záporná xxxxxxx XBRL. X&xxxx;xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxx standardu. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) zaúčtované xx xxxxxxxxx xxxxxxx výsledku x&xxxx;xxxxxxxxx xxxxxxx, ocenění xxxxxxx hodnotou, vlastní xxxxxxxxxx nástroje účetní xxxxxxxx |
Xxxxxxx xxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx reálnou hodnotou x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx. [Odkaz: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xxxx být xxxxxx xxxxxx xxxx xxxxxxx hodnota XBRL. X&xxxx;xxxxxx xxxxxxxxx znaménka xxxxxxxx xxxxxxxx prvku xxxxxxxxx. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxx hodnotu. |
||||
negatedLabel |
Ztráty (xxxxx) x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxxxx do ostatního xxxxxxx xxxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
(X) duration |
label |
Zisky (xxxxxx) x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxxxx xx ostatního xxxxxxx xxxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx |
Xxxxxxx xxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. e) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) z ocenění xxxxxxx reálnou xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx, xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx. [Odkaz: V reálné xxxxxxx [member]; Ostatní xxxxx xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx může xxx xxxxxx kladná nebo xxxxxxx xxxxxxx XBRL. X&xxxx;xxxxxx správného xxxxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxxx. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx zápornou hodnotu. |
||||
negatedLabel |
Ztráty (xxxxx) z kurzových xxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, ocenění xxxxxxx hodnotou, závazky |
||||
ifrs-full |
GainsLossesRecognisedInOtherComprehensiveIncomeOnFinancialLiabilitiesAtFairValueThroughProfitOrLossDesignatedUponInitialRecognitionOrSubsequently |
X duration, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxxxx v reálné xxxxxxx xxxxxxxx xx zisku xxxx xxxxxx xxxxxxxx xx xxxxxxxxx úplného xxxxxxxx, xxxxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx (ztráty) z finančních xxxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx zisku xxxx xxxxxx vykázané xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx xxxx xxxxx označené při xxxxxxxx zaúčtování xxxx xxxxxxxx. [Xxxxx: Zisky (xxxxxx) z finančních závazků x&xxxx;xxxxxx xxxxxxx vykázané xx zisku nebo xxxxxx, označených xxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxXxXxxxxxXxxXxxxxxXxxxXxXxxXxXxxxxxXxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku, xxxxx xxxx xxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxxx xx ztrát x&xxxx;xxxxx xxxxxxxx xx xxxxx xxxxxx, xxxxxxx reálnou xxxxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx u aktiv xxxxxxxxx xxxxxxx hodnotou, xxxxx xxxx xxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxxx nebo xxxxx xxxxxxxxxx xx xxxxxx xxxxx držených xx xxxxx xxxxxxxxxxxx xxxxxx. [Xxxxx: V reálné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxXxXxxxxxXxxXxxxxxxXxxXxxxxxXxxxxxxxxxxXxxxXxXxxXxXxxxxxXxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky (xxxxxx) zaúčtované v hospodářském xxxxxxxx, které jsou xxxxxxxxx xxxxxx nerealizovaných xxxxx xx ztrát x&xxxx;xxxxxxxxx kapitálových xxxxxxxx xxxxxx jednotky xxxxxxxx xx xxxxx xxxxxx, xxxxxxx reálnou hodnotou |
Zveřejnění: XXXX 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx nástrojů xxxxxx jednotky oceněných xxxxxxx xxxxxxxx, xxxxx xxxx způsobené změnou xxxxxxxxxxxxxxx xxxxx nebo xxxxx týkajících se xxxxxx xxxxxxxx držených xx xxxxx xxxxxxxxxxxx xxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxx xxxxxxxxxx nástroje xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxXxXxxxxxXxxXxxxxxxxxxxXxxxXxXxxXxXxxxxxXxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxxx změnou xxxxxxxxxxxxxxx xxxxx či xxxxx x&xxxx;xxxxxxx držených na xxxxx období, xxxxxxx xxxxxxx hodnotou |
Zveřejnění: XXXX 13 xxxx.&xxxx;93 písm. x) |
xxxxxxxxxxxxx |
Xxxxx (ztráty) zaúčtované x&xxxx;xxxxxxxxxxxx xxxxxxxx u závazků xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx jsou způsobené xxxxxx xxxxxxxxxxxxxxx zisků xxxx xxxxx xxxxxxxxxx xx těchto xxxxxxx xxxxxxxx xx xxxxx xxxxxxxxxxxx xxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [member]] |
||||
ifrs-full |
GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementAssets |
X duration |
label |
Zisky (xxxxxx) xxxxxxxxxx xx xxxxxxxxxxxxx výsledku s výjimkou xxxxxxxxx xxxxxxx, xxxxxxx xxxxxxx hodnotou, aktiva |
Obvyklá xxxxx: IFRS 13 xxxx.&xxxx;93 xxxx. x) xxx i) |
documentation |
Zisky (xxxxxx) x&xxxx;xxxxxxx aktiv xxxxxxx xxxxxxxx s výjimkou xxxxxxxxx xxxxxxx, xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xxxx xxx xxxxxx xxxxxx xxxx xxxxxxx hodnota XXXX. X&xxxx;xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxxx. U výrazů x&xxxx;xxxxxxxxx xxxxxxxx zápornou xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx do xxxxxxxxxxxxx xxxxxxxx s výjimkou kurzových xxxxxxx, ocenění reálnou xxxxxxxx, vlastní xxxxxxxxxx xxxxxxxx xxxxxx jednotky |
Obvyklá xxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. e) xxx x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxx vlastních xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: V reálné xxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xxxx xxx xxxxxx xxxxxx xxxx záporná xxxxxxx XXXX. K určení xxxxxxxxx znaménka použijte xxxxxxxx xxxxx xxxxxxxxx. X&xxxx;xxxxxx v závorkách použijte xxxxxxxx hodnotu. |
||||
negatedLabel |
Ztráty (xxxxx) xxxxxxxxxx do xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx kurzových xxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx kapitálové xxxxxxxx xxxxxx jednotky |
||||
ifrs-full |
GainsLossesRecognisedInProfitOrLossExcludingExchangeDifferencesFairValueMeasurementLiabilities |
(X) xxxxxxxx |
xxxxx |
Xxxxx (ztráty) zaúčtované xx xxxxxxxxxxxxx výsledku x&xxxx;xxxxxxxx kurzových rozdílů, xxxxxxx xxxxxxx hodnotou, xxxxxxx |
Xxxxxxx praxe: IFRS 13 odst. 93 xxxx. x) bod x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) z ocenění xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx rozdílů, xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: V reálné xxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xxxx xxx xxxxxx xxxxxx nebo xxxxxxx xxxxxxx XBRL. K určení xxxxxxxxx xxxxxxxx použijte xxxxxxxx xxxxx standardu. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx použijte xxxxxxxx xxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxx (xxxxx) xxxxxxxxxx do hospodářského xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, závazky |
||||
ifrs-full |
GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssets |
X duration |
label |
Zisky (ztráty) xxxxxxxxxx do hospodářského xxxxxxxx xxxxxx xxxxxxxxx xxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 písm. x) xxx i) |
documentation |
Zisky (xxxxxx) x&xxxx;xxxxxxx xxxxx xxxxxxx hodnotou včetně xxxxxxxxx rozdílů, xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: V reálné hodnotě [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xxxx xxx zadána xxxxxx nebo xxxxxxx xxxxxxx XXXX. X&xxxx;xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx prvku standardu. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx použijte xxxxxxxx hodnotu. |
||||
totalLabel |
Zisky (xxxxxx) xxxxxxxxxx xx hospodářského xxxxxxxx xxxxxx včetně xxxxxxxxx xxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, aktiva |
||||
ifrs-full |
GainsLossesRecognisedInProfitOrLossFairValueMeasurementAssetsAbstract |
label |
Zisky (xxxxxx) zaúčtované x&xxxx;xxxxxxxxxxxx xxxxxxxx, ocenění xxxxxxx xxxxxxxx, aktiva [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxx (ztráty) xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx xxxxxx kurzových xxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx kapitálové xxxxxxxx xxxxxx jednotky |
Zveřejnění: IFRS 13 xxxx.&xxxx;93 písm. x) bod x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx hodnotou xxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: V reálné xxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xxxx xxx xxxxxx xxxxxx xxxx xxxxxxx xxxxxxx XXXX. X&xxxx;xxxxxx správného xxxxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxxx. U výrazů v závorkách xxxxxxxx xxxxxxxx hodnotu. |
||||
negatedTotalLabel |
Ztráty (xxxxx) xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx celkem xxxxxx xxxxxxxxx xxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx kapitálové xxxxxxxx xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku, xxxxxxx reálnou xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [abstract] |
||
ifrs-full |
GainsLossesRecognisedInProfitOrLossFairValueMeasurementLiabilities |
(X) xxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxx xxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxx xxxxxxx reálnou xxxxxxxx včetně xxxxxxxxx xxxxxxx, zaúčtované xx xxxxxxxxxxxxx výsledku. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xxxx xxx zadána kladná xxxx xxxxxxx xxxxxxx XXXX. K určení správného xxxxxxxx xxxxxxxx označení xxxxx xxxxxxxxx. U výrazů x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxx. |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxx (xxxxx) xxxxxxxxxx xx hospodářského xxxxxxxx xxxxxx xxxxxx kurzových xxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx (ztráty) xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx reálnou xxxxxxxx, xxxxxxx [abstract] |
||
ifrs-full |
GainsLossesRecognisedInProfitOrLossOnBuyingReinsurance |
X duration, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) účtované do xxxxxxxxxxxxx výsledku při xxxxx zajištění |
Zveřejnění: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 37 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) xxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx, xxxxx-xx xx účetní jednotka xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxXxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) zaúčtované xx xxxxxxxxxxxxx výsledku x&xxxx;xxxxxxxxx xxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxx |
Xxxxxxx xxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx (ztráty) x&xxxx;xxxxxxx aktiv xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx, xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx. [Odkaz: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx může xxx xxxxxx xxxxxx xxxx xxxxxxx xxxxxxx XBRL. X&xxxx;xxxxxx správného xxxxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxxxx. X&xxxx;xxxxxx x&xxxx;xxxxxxxxx xxxxxxxx zápornou xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxXxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx, xxxxxxx xxxxxxx hodnotou, xxxxxxx xxxxxxxxxx nástroje xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxx vlastních xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxx výsledku. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xxxx být xxxxxx xxxxxx xxxx xxxxxxx xxxxxxx XBRL. X&xxxx;xxxxxx xxxxxxxxx xxxxxxxx použijte xxxxxxxx prvku xxxxxxxxx. X&xxxx;xxxxxx v závorkách xxxxxxxx xxxxxxxx xxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxx (zisky) x&xxxx;xxxxxxxxx rozdílů xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx, xxxxxxx reálnou xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxXxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxx (xxxxxx) zaúčtované xx xxxxxxxxxxxxx výsledku x&xxxx;xxxxxxxxx xxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx |
Xxxxxxx xxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. e) xxx x) |
xxxxxxxxxxxxx |
Xxxxx (ztráty) z ocenění xxxxxxx reálnou hodnotou x&xxxx;xxxxxxxxx xxxxxxx, zaúčtované xx xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: V reálné xxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xxxx xxx xxxxxx xxxxxx xxxx xxxxxxx xxxxxxx XBRL. X&xxxx;xxxxxx xxxxxxxxx znaménka použijte xxxxxxxx xxxxx xxxxxxxxx. X&xxxx;xxxxxx v závorkách xxxxxxxx xxxxxxxx hodnotu. |
||||
negatedLabel |
Ztráty (xxxxx) x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxxxx xx hospodářského xxxxxxxx, xxxxxxx xxxxxxx hodnotou, xxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx xxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx) z finančních xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx xxxxxxxx xx xxxxxxxxxxxxx výsledku, xxxxx xxxx xxxxx xxxxxxxx xxx prvotním xxxxxxxxxx xxxx xxxxxxxx. [Xxxxx: Xxxxx (ztráty) x&xxxx;xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo ztráty, xxxxxxxxxx při prvotním xxxxxxxxxx xxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxxxXxxxxxxXxXxxxxxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) vykázané x&xxxx;xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;19 |
xxxxxxxxxxxxx |
Xxxxx (ztráty) xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx, xxxxx xxxx xxxxxxxxxxxx k původnímu xxxxxxxxxxx podílu. |
||||
ifrs-full |
GainsOnChangeInFairValueOfDerivatives |
X duration, credit |
label |
Zisky xx xxxxx xxxxxx xxxxxxx xxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xx xxxxx xxxxxx xxxxxxx xxxxxxxx xxxxxxxx xx zisku xxxx xxxxxx. [Xxxxx: Deriváty [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxXxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx z vyřazení xxxxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Investiční xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky x&xxxx;xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;98 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx x&xxxx;xxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxx |
Xxxxxxx praxe: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx z prodeje dlouhodobých xxxxx. [Xxxxx: Dlouhodobá xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky x&xxxx;xxxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;98 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx z vyřazení xxxxxxx, budov x&xxxx;xxxxxxxx. [Xxxxx: Pozemky, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zisky x&xxxx;xxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;98 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx x&xxxx;xxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxxx xxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;38 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx licence x&xxxx;xxxxxxxxx xxxx. [Xxxxx: Xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxXxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxx [member] |
Příklad: XXXX&xxxx;14 xxxx.&xxxx;33, příklad: XXXX 14 odst. XX2 |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx s distribucí xxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx a administrativní náklady |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxxx s obecnou x&xxxx;xxxxxxxxxxxxxxx činností xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxx xxxxxxx [axis] |
Příklad: XXX&xxxx;19 odst. 138 písm. a), xxxxxxx: XXXX&xxxx;15 xxxx. X89 xxxx. x), xxxxxxx: účinný od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;96 písm. b), zveřejnění: XXXX&xxxx;8 xxxx.&xxxx;33 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx vztah xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx pojmy, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxXxxxxx |
xxxxxx [default] |
label |
Zeměpisné xxxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;19 odst. 138 xxxx.&xxxx;x), příklad: IFRS 15 xxxx. X89 xxxx. x), xxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;96 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;33 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxx. Představuje xxxx xxxxxxxxxx xxxxxxx xxx osu „Xxxxxxxxx xxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx člen. |
||||
ifrs-full |
GoodsOrServicesTransferredAtPointInTimeMember |
member |
label |
Zboží xxxx xxxxxx xxxxxxxxx xxxxxxxxxxx [member] |
Příklad: IFRS 15 odst. X89 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxx xxxx xxxxxx převedené xx xxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxxx xxxxxx xxxxxxxxxxx [member]] |
||||
ifrs-full |
GoodsOrServicesTransferredOverTimeMember |
member |
label |
Zboží xxxx xxxxxx xxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxx: IFRS 15 xxxx. X89 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxx xxxx xxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxxx plněné xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxxxxXxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx prodávané přímo xxxxxxxxxxxxx [xxxxxx] |
Xxxxxxx: IFRS 15 xxxx.&xxxx;X89 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx zboží prodávané xxxxx spotřebitelům. |
||||
ifrs-full |
GoodsSoldThroughIntermediariesMember |
member |
label |
Zboží prodávané xxxx prostředníky [member] |
Příklad: XXXX&xxxx;15 xxxx.&xxxx;X89 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxx xxxxxxxxx přes prostředníky. |
||||
ifrs-full |
Goodwill |
X instant, xxxxx |
xxxxx |
Xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 odst. 54 xxxx.&xxxx;x), xxxxxxxxxx: XXX 36 xxxx.&xxxx;134 písm. x), zveřejnění: XXX 36 xxxx.&xxxx;135 písm. x), xxxxxxxxxx: IFRS 3 odst. X67 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx aktiv představující xxxxxxx xxxxxxxxxx užitky xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxx v podnikové xxxxxxxxx, xxxxx xxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxxx xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxxx xx xxxxx období |
||||
ifrs-full |
GoodwillDerecognisedWithoutHavingPreviouslyBeenIncludedInDisposalGroupClassifiedAsHeldForSale |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx odúčtovaný, aniž xx dříve byl xxxxxxxxx x&xxxx;xxxxx xxxxxxxxxx xxxxxxx klasifikované jako xxxxxx x&xxxx;xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X67 xxxx.&xxxx;x) bod iv) |
documentation |
Částka xxxxxxxxx xxxxxxxxxxxx, aniž xx xxxxx xxx xxxxxxxxx x&xxxx;xxxxx vyřazované xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx k prodeji. [Xxxxx: Xxxxxxxx; Vyřazované skupiny xxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxxx xxxxxxxxxx, xxxx xx xxxxx xxx vykazován x&xxxx;xxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx držená k prodeji |
||||
ifrs-full |
GoodwillExpectedDeductibleForTaxPurposes |
X instant, xxxxx |
xxxxx |
Xxxxxxxx, xxxxx xxxx xxxxxx xxxxxxxxxxxx. |
Xxxxxxxxxx: XXXX 3 xxxx. X64 xxxx. k) |
documentation |
Částka xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx, xxxxx xxxx xxxxxx uplatnitelná. [Xxxxx: Goodwill; Xxxxxxxxx xxxxxxxxx [member]] |
||||
ifrs-full |
GoodwillMember |
member |
label |
Goodwill [xxxxxx] |
Xxxxxxx: XXX&xxxx;36 xxxx.&xxxx;127 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx goodwill. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, debit |
label |
Goodwill xxxxxxxx x&xxxx;xxxx xxxxxxxx |
Xxxxxxx: XXXX&xxxx;3 xxxx. X64, xxxxxxx: XXXX 3 xxxx. XX72 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx k datu xxxxxxxx podnikové kombinace x&xxxx;xxxxxxxxx. [Xxxxx: Xxxxxxxx; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxx [xxxxxx] |
Xxxxxxx: XXXX 15 xxxx. X89 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx zákazníky. [Xxxxx: Xxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxxxx xxxxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx nástrojů xxxxxxxx xxxxxx jednotkou, xxxxx xxxx xxxxxx xxxxxx. [Odkaz: Xxxxxx xxxxxxx xxxxxxxx; Xxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxx ve xxxxx xxxxxxx prostředků xx xxxxxxxx účetní xxxxxxxx xxxxxxx xx xxxxxx xxxx xxxxxxx xxxxxxx xxxxxxxx podmínek xxxxxxxxxx se xxxxxxxxxx xxxxxxxx účetní xxxxxxxx, xxxxxxxx jako xxxxxx xxxxxxxx období. Xxxxxxxx xx xxxxx státní xxxxxxx, x&xxxx;xxxxxxx xx xxxx xxxxxxxxx stanovit xxxx, a transakce xx xxxxxx, xxx se xxxxxx xxxxxxx xx xxxxxxx obchodních xxxxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx závazků; Xxxx [member]] |
||||
ifrs-full |
GovernmentMember |
member |
label |
Stát [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;8 odst. 34 |
documentation |
Tento xxxx xxxxxxxxxxx vládu, vládní xxxxxxxx x&xxxx;xxxxxxx xxxxxx, xx jsou místní, xxxxxxxxxx či mezinárodní. |
||||
ifrs-full |
GrossAmountArisingFromInsuranceContractsMember |
member |
label |
Hrubá xxxxxx xxxxxxxxxxx z pojistných xxxxx [xxxxxx] |
Xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;4 – xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx hrubou částku xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv. [Xxxxx: Xxxx xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxx [member] |
Zveřejnění: IAS 16 odst. 73 xxxx.&xxxx;x), xxxxxxxxxx: IAS 38 odst. 118 xxxx.&xxxx;x), xxxxxxxxxx: XXX&xxxx;40 xxxx.&xxxx;79 xxxx.&xxxx;x), xxxxxxxxxx: XXX&xxxx;41 xxxx.&xxxx;54 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X67 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, zveřejnění: IFRS 7 xxxx.&xxxx;35X, xxxxxxx: IFRS 7 xxxx.&xxxx;35X, xxxxxxx praxe: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;37 xxxx.&xxxx;x), obvyklá xxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;XX29 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx částku, x&xxxx;xxx xx xxxxxxx xxxxxx xxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxx ze xxxxxxxxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxxxx; Xxxxxx xx znehodnocení] |
||||
ifrs-full |
GrossContractualAmountsReceivableForAcquiredReceivables |
X instant, xxxxx |
xxxxx |
Xxxxxxx xxxxxx brutto x&xxxx;xxxxxxx xxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 odst. B64 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxx pohledávek xxxxxxxx v podnikových xxxxxxxxxxx. [Xxxxx: Podnikové kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxXxxxxxXxxXxxXxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
(X) xxxxxxx, xxxxx |
xxxxx |
Xxxxx xxxxxxxx aktiva započtená xxxxxx xxxxxxxxx xxxxxxxx, xx xxxxx xx xxxxxxxx xxxxxxxxx, xxxxxxxxxxx xxxxxxx o celkovém xxxxxxx xxxx obdobné xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;13X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx započtených xxxxxx xxxxxxxxx závazkům, xxxxx xxxxxx xxxxxxxx: x) xx právně vymahatelný xxxxx vykázané xxxxxx xxxxxxxxx a b) xx x&xxxx;xxxxxx vypořádat příslušné xxxxxxx x&xxxx;xxxxxxxxx xxxxxxx x&xxxx;xxxxx xxxx xxxx xxxxxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx; Xxxxxxxx xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxx xxxxxxxx aktiva xxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx, xx xxxxx se xxxxxxxx xxxxxxxxx, vymahatelné xxxxxxx x&xxxx;xxxxxxxx zápočtu xxxx obdobné xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxx&xxxx;xxxxxxxx aktiva, na xxxxx se vztahuje xxxxxxxxx, vymahatelné xxxxxxx x&xxxx;xxxxxxxx zápočtu xxxx xxxxxxx dohody |
Zveřejnění: XXXX 7 xxxx.&xxxx;13X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxxxx&xxxx;xxxxxxxxxx xxxxx, xx xxxxx se xxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxx xxxxxx. [Odkaz: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxXxxxxxxxxxxXxxXxxXxxxxxxXxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
(X) xxxxxxx, credit |
label |
Hrubé xxxxxxxx xxxxxxx xxxxxxxxx xxxxxx xxxxxxxxx xxxxxxx, xx které se xxxxxxxx xxxxxxxxx, xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx zápočtu xxxx xxxxxxx dohody |
Zveřejnění: XXXX 7 xxxx.&xxxx;13X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxx oproti xxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxx: x) xx právně vymahatelný xxxxx xxxxxxxx xxxxxx xxxxxxxxx x&xxxx;x) xx x&xxxx;xxxxxx xxxxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx závazek x&xxxx;xxxxx xxxx xxxx xxxxxxxxxx příslušné xxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxx xxxxxx; Xxxxxxxx xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxx xxxxxxxxx xxxxxxx, xx xxxxx se xxxxxxxx započtení, vymahatelné xxxxxxx x&xxxx;xxxxxxxx zápočtu xxxx obdobné xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxx&xxxx;xxxxxxxx závazky, xx xxxxx se vztahuje xxxxxxxxx, vymahatelné xxxxxxx x&xxxx;xxxxxxxx zápočtu xxxx xxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;13X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxxxx&xxxx;xxxxxxxxxx xxxxxxx, xx xxxxx xx xxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx nebo xxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Hrubé závazky x&xxxx;xxxxxxxx |
Xxxxxxxxxx: IFRS 16 odst. 58, xxxxxxx: XXXX 7 xxxx.&xxxx;X11X písm. a) |
documentation |
Částka xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxx toků xxxxxxxx xx závazků x&xxxx;xxxxxxxx xxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Hrubé xxxxxxx přísliby |
Příklad: XXXX 7 odst. B11D xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx smluvních xxxxxxxxxxxxxxxx peněžních toků x&xxxx;xxxxxxx xxxxxxxx získání xxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxx |
Xxxxxxx: XXX&xxxx;1 odst. 103 |
documentation |
Částka xxxxxx xxxxxxxxx x&xxxx;xxxxxxx xx xxxxxx. [Xxxxx: Náklady xx prodej; Xxxxxx] |
||||
xxxXxxxx |
Xxxxx xxxx |
||||
xxxx-xxxx |
XXXXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx XXX [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;38 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje licence x&xxxx;xxxxxxx GSM. [Xxxxx: Xxxxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx [member] |
Příklad: XXXX 7 xxxx. X33 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxx xxxxxxxx, xxxxx xxxx xxxxx x&xxxx;xxxxxxx xxxxxx, x&xxxx;xxxxx xx xxxx xxxxx xxxxxx xxxx xxxxxxxxxxx xx xxxxx xxxx povinnosti xxxxxx druhé xxxx x&xxxx;xxxxx xxxxx xxxxxx xxxxxxxxx ujištění, xx xxxxx xxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Zajištěná položka, xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X písm. a) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx, xxxxxxxx jako xxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx, závazky |
Zveřejnění: XXXX 7 xxxx.&xxxx;24X xxxx. x) bod x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx, xxxxxxxx xxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxx xxxxxxx [axis] |
Zveřejnění: IFRS 7 odst. 24B |
documentation |
Osa xxxxxxx xxxxxxxx vztah xxxx xxxxx v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx. Zajištěnou xxxxxxxx může být xxxxxxxx aktivum nebo xxxxxxx, xxxxxxxxxxxx závazný xxxxxxx, xxxxxxxxx xxxxxxxxx xxxx xxxxx investice xx xxxxxxxxxx xxxxxxxx. Xxxxxxxxxx xxxxxxxx xxxx xxxx xxx: x) xxxxxxxxxx položka; xxxx x) xxxxxxx položek (xxxxxxxxx požadavky xxxxxxxx 6.6.1–6.6.6 x&xxxx;X6.6.1–X6.6.16 xxxxxxxxx XXXX 9). Xxxxxxxxxx xxxxxxxx může xxx xxxx xxxx xxxxxx xxxxxxx xxxx skupiny xxxxxxx (viz xxxxxxxx 6.3.7 x&xxxx;X6.3.7–X6.3.25 xxxxxxxxx XXXX 9). Xxxxx xxxx také xxxxxxxxxxx xxxxxxxxxx hodnotu xxx xxx „Zajištěné xxxxxxx“, xxxx-xx použit xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx do xxxxxxxxxx xxxxx [member] |
Příklad: XXXX&xxxx;13 xxxx.&xxxx;94, xxxxxxx: XXXX 13 xxxx. XX60 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxx do xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxXxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 39 odst. 86 xxxx.&xxxx;x), zveřejnění: IFRS 7 xxxx.&xxxx;24X, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx peněžních xxxxxxx xxxxxx xxxxxxxx, xxxxx xxxx xx xxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxx xxxxxxxx, x&xxxx;xxxxx xxxx xxxxxx xxx xxxxxxxxx, xxx x&xxxx;xx xxxxxxxxxxxxx x&xxxx;xxxxxxxx době xxxxxxx. Zahraniční xxxxxxxx xx xxxxxx xxxxxxxx, xxxxx xx xxxxxxxx xxxxxxxx, přidruženým podnikem, xxxxxxxxx podnikem nebo xxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx, xxxxx xxxxxxxx xxxx xxxxxxxx xxxx xxxxxx x&xxxx;xxxx zemi xxxx měně než xxxxxxxx vykazující účetní xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx čistých investic xx zahraničních xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxXxxxxxXxxXxxxxXxXxxxxXxXxxxxXxxxXxxxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) xx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xx vzájemně xx kompenzujícími xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 24C xxxx.&xxxx;x) xxx vi), xxxxxxxxxx: XXXX 9 xxxx.&xxxx;6.6.4 |
xxxxxxxxxxxxx |
Xxxxx (ztráty) xx xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xx xxxxxxxx se xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxx xxxxxxxx, vykázaná xxxx xxxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
HedgingInstrumentLiabilities |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxx, závazky |
Zveřejnění: XXXX 7 xxxx.&xxxx;24X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxxx xxxxxxx. [Xxxxx: Xxxxxxxxxxx nástroje [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx [xxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;23X, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx vyplněna. |
||||
ifrs-full |
HedgingInstrumentsMember |
member [xxxxxxx] |
xxxxx |
Xxxxxxxxxxx xxxxxxxx [member] |
Zveřejnění: XXXX 7 odst. 23A, xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx nástroje. Xxxxxxxxxxx xxxxxxx může být xxxxxxxx: x) xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xx zisku nebo xxxxxx, kromě některých xxxxxxxxxxx opcí (xxx xxxxxxxx X6.2.4 standardu XXXX 9); x) xxxxxxxxxxxx xxxxxxxx aktivum xxxx xxxxxxxxxxxx finanční xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx do xxxxx xxxx xxxxxx, xxxxx xx xxxx xxxxxxxx závazek oceňovaný xxxxxxx hodnotou vykázanou xx zisku xxxx xxxxxx, x&xxxx;xxxxx xx xxxxxx xxxxx jeho xxxxxx hodnoty, která xx důsledkem xxxx xxxxxxxxx xxxxxx daného xxxxxxx, x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx 5.7.7 xxxxxxxxx IFRS 9 xxxxxxxxxx v ostatním xxxxxx xxxxxxxx. U zajištění xxxxxxxx xxxxx xxx xxxx xxxxxxxxxxx xxxxxxx xxxxxx xxxxxx měnového xxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxxxx závazku xxx xxxxxxxxx, že xx xxxxxxx o investici xx xxxxxxxxxxxx xxxxxxxx, u kterého xx xxxxxx xxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx 5.7.5 xxxxxxxxx XXXX 9 xxxxxxxx vykazovat xxxxx xxxxxx xxxxxxx xx xxxxxxxxx xxxxxxx výsledku. Xxxxx xxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx osu „Xxxxxxxxxxx xxxxxxxx“, není-li xxxxxx xxxxx jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx držené do xxxxxxxxxx |
Xxxxxxxxxx: datum konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;8 písm. b) |
documentation |
Částka xxxxxxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxxxx nebo xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx xxxxx xxxxxxxxxx, xxxxxx xx xxxxxx xxxxxxxx xxxxx x&xxxx;xx schopna xxxxxx až xx xxxxxxxxxx, jiných xxx: x) xx, xxxxx xxxxxx jednotka při xxxxxxxxxx xxxxxxxxxx xxxxxx xxxx nástroje xxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku xxxx xxxxxx; x) xx, xxxxx účetní xxxxxxxx xxxxxx xxxx xxxxxxxxxxxxxx xxxxxxxx xxxxxx; x&xxxx;x) xx, xxxxx xxxxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxxxxx. Účetní xxxxxxxx xxxxxxxx xxxxx xxxxxxxx xxxxxxx xxxx držené xx xxxxxxxxxx, xxxxxxxx x&xxxx;xxxxxx obchodním roce xxxx xx xxxx xxxxxxxxxxx xxxxxx před xxxxxxxxxx xxxxxxx nebo xxxxxxxxxxxxxxxx xxxxx než xxxxxxxxxx xxxxx xxxxxxxx xxxxxxxx xx xxxxxxxxxx (xxxxx xxx xxxxxxxxxx xxxxx z hlediska xxxxxxxxx xxxxxx xxxxxxxx xxxxxxxx xx xxxxxxxxxx). Toto xxxxxxxxxx xx nevztahuje xx xxxxxxx xxxx xxxxxxxxxxxxx, xxxxx: x) xxxx tak xxxxxx xxxx xxxxxxxxxx xxxx xxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx (xxxxxxxxx méně xxx xxx měsíce xxxx xxxxx xxxxxxxxxx), xx by xxxxx xxxxx xxxxxxx xxxx xxxxxx významný xxxx xx xxxxxxx hodnotu xxxxxxxxxx xxxxxx; xx) xxxx xxxxxxxxxxx až xxxx, xx xxxxxx xxxxxxxx xxxxxxxxxx na xxxxxxx xxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxxxxx xxxxxx; iii) xxxx xxxx realizovány kvůli xxxxxxxxx události, která xx xxxx xxxxxxxx xxxxxx jednotky x&xxxx;xxxxx xxxxxxxxx, x&xxxx;xxxxxxx xxx xxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx. [Xxxxx: Derivátová xxxxxxxx xxxxxx; Xxxxxxxxx xxxxxx xx xxxxxxxxxx; Xxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxx xx xxxxxxxxxx, xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xx xxxxxxxxxx x&xxxx;xxxxxxxxxx aktiv. [Xxxxx: Investice xxxxxx xx splatnosti] |
||||
ifrs-full |
HistoricalVolatilityForSharesMeasurementInputMember |
member |
label |
Historická xxxxxxxxxx x&xxxx;xxxxx, xxxxxxx veličina xxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXXX 13 xxxx. X36 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx, která xx xxxxxxx jako xxxxxxx xxxxxxxx xxx xxxxxxx. |
||||
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_xxxx-000000 |
xxxx |
xxxxx |
[000000] Xxxxxxxx se xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xx zprávě, je xxxxx použít xxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_1_xxxx-110000 |
xxxx |
xxxxx |
[110000] Xxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_1_xxxx-210000 |
xxxx |
xxxxx |
[210000] Xxxxx x&xxxx;xxxxxxxx xxxxxx, xxxxx/xxxxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_1_xxxx-220000 |
xxxx |
xxxxx |
[220000] Xxxxx x&xxxx;xxxxxxxx pozici, pořadí xxxxx likvidity |
|
esef_all |
http://www.esma.europa.eu/xbrl/role/all/ias_1_role-310000 |
role |
label |
[310000] Xxxxx x&xxxx;xxxxxx xxxxxxxx, hospodářský xxxxxxxx, xxxxx funkce xxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_1_xxxx-320000 |
xxxx |
xxxxx |
[320000] Xxxxx o úplném xxxxxxxx, xxxxxxxxxxx xxxxxxxx, xxxxx druhu xxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_1_xxxx-410000 |
xxxx |
xxxxx |
[410000] Xxxxx o úplném výsledku, xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx vykázané xxxxxxxx x&xxxx;xxxxxx xxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_1_xxxx-420000 |
xxxx |
xxxxx |
[420000] Xxxxx x&xxxx;xxxxxx xxxxxxxx, xxxxxx xxxxxxxxx úplného xxxxxxxx xxxxxxxx xxxx zdaněním |
|
esef_all |
http://www.esma.europa.eu/xbrl/role/all/ias_1_role-610000 |
role |
label |
[610000] Xxxxx o změnách vlastního xxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_1_xxxx-800100 |
xxxx |
xxxxx |
[800100] Dílčí klasifikace xxxxx, xxxxxxx a vlastního xxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_1_xxxx-800200 |
xxxx |
xxxxx |
[800200] Xxxxxxx výnosů x&xxxx;xxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_1_xxxx-800400 |
xxxx |
xxxxx |
[800400] Xxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxx, další xxxxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_1_xxxx-800500 |
xxxx |
xxxxx |
[800500] Xxxxxx xxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_1_xxxx-800600 |
xxxx |
xxxxx |
[800600] Xxxxxx xxxxxxxx pravidel |
|
esef_all |
http://www.esma.europa.eu/xbrl/role/all/ias_1_role-810000 |
role |
label |
[810000] Xxxxxxxx – Informace x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxx xx xxxxxxxxx XXXX |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_1_xxxx-861000 |
xxxx |
xxxxx |
[861000] Xxxxxxxx – Analýza xxxxxxxxx úplného xxxxxxxx xx xxxxxxxxxxxx xxxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_1_xxxx-861200 |
xxxx |
xxxxx |
[861200] Xxxxxxxx – Xxxxxxxx xxxxxxx, xxxxxxxx fondy x&xxxx;xxxxxxx xxxxxx na xxxxxxxx kapitálu |
|
esef_all |
http://www.esma.europa.eu/xbrl/role/all/ias_1_role-880000 |
role |
label |
[880000] Xxxxxxxx – Xxxxxxxxx xxxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_10_xxxx-815000 |
xxxx |
xxxxx |
[815000] Xxxxxxxx – Xxxxxxxx xx xxxxxxxxxxx xxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_12_xxxx-835110 |
xxxx |
xxxxx |
[835110] Xxxxxxxx – Daně x&xxxx;xxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_16_xxxx-822100 |
xxxx |
xxxxx |
[822100] Poznámky – Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_19_xxxx-834480 |
xxxx |
xxxxx |
[834480] Xxxxxxxx – Zaměstnanecké xxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_2_xxxx-826380 |
xxxx |
xxxxx |
[826380] Xxxxxxxx – Xxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_20_xxxx-831400 |
xxxx |
xxxxx |
[831400] Xxxxxxxx – Xxxxxx xxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_21_xxxx-842000 |
xxxx |
xxxxx |
[842000] Xxxxxxxx – Xxxxxx změn xxxxxxxx kurzů |
|
esef_all |
http://www.esma.europa.eu/xbrl/role/all/ias_23_role-836200 |
role |
label |
[836200] Xxxxxxxx – Xxxxxxxx xxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_24_xxxx-818000 |
xxxx |
xxxxx |
[818000] Xxxxxxxx – Xxxxxxxxx xxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_26_xxxx-710000 |
xxxx |
xxxxx |
[710000] Xxxxx změn xxxxxxx aktiv xxxxxxxxxxxx xxx xxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_27_xxxx-825480 |
xxxx |
xxxxx |
[825480] Poznámky – Individuální účetní xxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_29_xxxx-816000 |
xxxx |
xxxxx |
[816000] Xxxxxxxx – Xxxxxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_33_xxxx-838000 |
xxxx |
xxxxx |
[838000] Xxxxxxxx – Zisk xx xxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_34_xxxx-813000 |
xxxx |
xxxxx |
[813000] Poznámky – Xxxxxxxxx účetní xxxxxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_36_xxxx-832410 |
xxxx |
xxxxx |
[832410] Xxxxxxxx – Xxxxxxxxxxxx xxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_37_xxxx-827570 |
xxxx |
xxxxx |
[827570] Xxxxxxxx – Xxxxxxx rezervy, xxxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_38_xxxx-823180 |
xxxx |
xxxxx |
[823180] Poznámky – Xxxxxxxx xxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_40_xxxx-825100 |
xxxx |
xxxxx |
[825100] Poznámky – Xxxxxxxxxx nemovitý xxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_41_xxxx-824180 |
xxxx |
xxxxx |
[824180] Poznámky – Xxxxxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_7_xxxx-510000 |
xxxx |
xxxxx |
[510000] Výkaz x&xxxx;xxxxxxxxx xxxxxx, přímá metoda |
|
esef_all |
http://www.esma.europa.eu/xbrl/role/all/ias_7_role-520000 |
role |
label |
[520000] Xxxxx x&xxxx;xxxxxxxxx xxxxxx, xxxxxxx metoda |
|
esef_all |
http://www.esma.europa.eu/xbrl/role/all/ias_7_role-800300 |
role |
label |
[800300] Výkaz x&xxxx;xxxxxxxxx xxxxxx, xxxxxxxxxx xxxxxxx xxxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_7_xxxx-851100 |
xxxx |
xxxxx |
[851100] Xxxxxxxx – Výkaz o peněžních xxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_8_xxxx-811000 |
xxxx |
xxxxx |
[811000] Xxxxxxxx – Xxxxxx pravidla, xxxxx x&xxxx;xxxxxxxx odhadech x&xxxx;xxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxxx_2_xxxx-868500 |
xxxx |
xxxxx |
[868500] Xxxxxxxx – Xxxxxxx xxxxxx v družstevních xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxxx_5_xxxx-868200 |
xxxx |
xxxxx |
[868200] Xxxxxxxx – Xxxxx xx podíly xx xxxxxxx vytvořených na xxxxxxxx, xxxxxxxx provozu, xxxxxxx xx původního xxxxx x&xxxx;xxxxxxxxxxx likvidaci |
|
esef_all |
http://www.esma.europa.eu/xbrl/role/all/ifrs_1_role-819100 |
role |
label |
[819100] Xxxxxxxx – První xxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_12_xxxx-825700 |
xxxx |
xxxxx |
[825700] Poznámky – Xxxxxx v jiných xxxxxxxx xxxxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_13_xxxx-823000 |
xxxx |
xxxxx |
[823000] Xxxxxxxx – Xxxxxxxxx xxxxxxx xxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_14_xxxx-824500 |
xxxx |
xxxxx |
[824500] Xxxxxxxx – Účty xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_15_xxxx-831150 |
xxxx |
xxxxx |
[831150] Poznámky – Xxxxxx xx xxxxx se zákazníky |
|
esef_all |
http://www.esma.europa.eu/xbrl/role/all/ifrs_16_role-832610 |
role |
label |
[832610] Xxxxxxxx – Xxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_17_xxxx-836600 |
xxxx |
xxxxx |
[836600] Xxxxxxxx – Pojistné xxxxxxx (XXXX 17) |
|
esef_all |
http://www.esma.europa.eu/xbrl/role/all/ifrs_2_role-834120 |
role |
label |
[834120] Xxxxxxxx – Xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_3_xxxx-817000 |
xxxx |
xxxxx |
[817000] Xxxxxxxx – Xxxxxxxxx kombinace |
|
esef_all |
http://www.esma.europa.eu/xbrl/role/all/ifrs_4_role-836500 |
role |
label |
[836500] Xxxxxxxx – Pojistné smlouvy |
|
esef_all |
http://www.esma.europa.eu/xbrl/role/all/ifrs_5_role-825900 |
role |
label |
[825900] Xxxxxxxx – Xxxxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx činnosti |
|
esef_all |
http://www.esma.europa.eu/xbrl/role/all/ifrs_6_role-822200 |
role |
label |
[822200] Xxxxxxxx – Průzkum a vyhodnocování xxxxxxxxxx xxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_7_xxxx-822390 |
xxxx |
xxxxx |
[822390] Poznámky – Xxxxxxxx nástroje |
|
esef_all |
http://www.esma.europa.eu/xbrl/role/all/ifrs_8_role-871100 |
role |
label |
[871100] Xxxxxxxx – Xxxxxxxx xxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_xxx_xxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxxxx xx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_xxx_xxxx |
xxxx |
xxxxx |
Xxxxxxx xxxxxxxx xxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_xxx_xxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxx xx akcii |
|
esef_all |
http://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-901000 |
role |
label |
[901000] Xxx – Xxxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx-xxx_xxxx-901100 |
xxxx |
xxxxx |
[901100] Osa – Odklon od xxxxxxxxx XXXX |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx-xxx_xxxx-901500 |
xxxx |
xxxxx |
[901500] Xxx – Xxxxx vytvoření |
|
esef_all |
http://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-903000 |
role |
label |
[903000] Xxx – Xxxxxxxxxxx xxxxxxxx a ukončené xxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx-xxx_xxxx-904000 |
xxxx |
xxxxx |
[904000] Xxx – Xxxxxx x&xxxx;xxxxxxx klasifikované xxxx xxxxxx x&xxxx;xxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx-xxx_xxxx-913000 |
xxxx |
xxxxx |
[913000] Xxx – Konsolidovaná x&xxxx;xxxxxxxxxxxx xxxxxx uzávěrka |
|
esef_all |
http://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-914000 |
role |
label |
[914000] Xxx – Xxxx, x&xxxx;xxx xxxx uvedeny informace |
|
esef_all |
http://www.esma.europa.eu/xbrl/role/all/ifrs-dim_role-915000 |
role |
label |
[915000] Xxx – Xxxxxxxxxxx xxxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxx_29_xxxx-832900 |
xxxx |
xxxxx |
[832900] Poznámky – Xxxxxxxx o poskytování xxxxxxxxxxxxx xxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_xxx_xxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_xxx_xxxx |
xxxx |
xxxxx |
Xxxxxxxx skutečností x&xxxx;xxxxxxxx pod čarou |
|
esef_cor |
http://www.esma.europa.eu/xbrl/role/cor/esef_man_role |
role |
label |
Povinné xxxxxxxx xxxxxxx xxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_xxxx-999999 |
xxxx |
xxxxx |
[999999] Řádkové xxxxxxx xxxxxxxxxxxx xxxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_xxx_xxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_xxx1_xxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx xxxxxxxxxxx 1 |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_xxx2_xxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx xxxxxxxxxxx 2 |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_xxx_xxxx |
xxxx |
xxxxx |
Xxxxxxxxx varování |
|
esef_cor |
http://www.esma.europa.eu/xbrl/role/cor/ifrs_pos_role |
role |
label |
Validace xxxxxxxx xxxxxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx_xxxx_xxxx |
xxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx |
|
xxxx_xxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/xxxx-xxx_xxxx-990000 |
xxxx |
xxxxx |
[990000] Xxx – Selhání |
|
esma_technical |
http://www.esma.europa.eu/xbrl/role/ext/BlockDefaultUseOfLineItemsScenario |
role |
label |
Zabraňuje xxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx (tj. nejsou-li xxxxxxxxx povoleny) xxx xxxxxx |
|
xxxx_xxxxxxxxx |
xxxx://xxx.xxxx.xxxxxx.xx/xxxx/xxxx/xxx/XxxxxXxxxxxxXxxXxXxxxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx (tj. xxxxxx-xx konkrétně xxxxxxxx) xxx xxxxxxx |
|
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxx xxxxxx aktiva (identifikovatelné xxxxxxxx xxxxxxx) |
Xxxxxxx: XXXX&xxxx;3 xxxx. B64 xxx x), xxxxxxx: XXXX 3 xxxx. XX72 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxXxxxx |
Xxxxx xxxxxxxxxxxxxxxxx xxxxxx xxxxxx (xxxxx xxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx) |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxxxxx aktiva xxxxxxxx x&xxxx;xxxx xxxxxxxx |
Xxxxxxx: XXXX&xxxx;3 xxxx. B64 xxx x), xxxxxxx: XXXX 3 xxxx. XX72 |
xxxxxxxxxxxxx |
Xxxxxx vykázaná k datu xxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxx x&xxxx;xxxxxxxxx kombinaci. [Xxxxx: Nehmotná aktiva x&xxxx;xxxxxxxx xxxxxxxxx; Xxxxxxxxx xxxxxxxxx [member]] |
||||
ifrs-full |
IdentificationOfUnadjustedComparativeInformation |
text |
label |
Identifikace xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IAS 16 xxxx.&xxxx;80X, xxxxxxxxxx: XXX&xxxx;27 xxxx.&xxxx;18X, xxxxxxxxxx: XXX&xxxx;38 xxxx.&xxxx;130X, xxxxxxxxxx: XXXX&xxxx;10 xxxx.&xxxx;X6X, zveřejnění: XXXX&xxxx;11 odst. C13B, zveřejnění: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. C27 |
documentation |
Identifikace xxxxxxxxxxxx srovnávacích xxxxxxxxx x&xxxx;xxxxxx závěrce. |
||||
ifrs-full |
IdentityOfPriceIndex |
text |
label |
Popis identity xxxxxxxx indexu |
Zveřejnění: XXX 29 odst. 39 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx obecného xxxxxxxx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx v účetní xxxxxxx xxxxxx xxxxxxxx, xxxxx xxxxxxx xxxx xx xxxxx xxxxxxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XXXX17Xxxxxx |
xxxxxx |
xxxxx |
XXXX 17 [member] |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2025, XXXX 17 xxxx.&xxxx;X1, xxxxxxx xxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;X3 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje IFRS 17 Xxxxxxxx smlouvy. |
||||
ifrs-full |
IFRSsMember |
member [xxxxxxx] |
xxxxx |
XXXX [xxxxxx] |
Xxxxxxxxxx: IFRS 1 xxxx.&xxxx;24 |
xxxxxxxxxxxxx |
Xxxxx člen představuje Xxxxxxxxx x&xxxx;xxxxxxxxxxxx vydané Xxxxx xxx xxxxxxxxxxx xxxxxx standardy (XXXX), xxxxx xxxxxxxx x) xxxxxxxxxxx standardy účetního xxxxxxxxxxx; b) mezinárodní xxxxxx xxxxxxxxx; c) xxxxxxxxxxxx XXXXX; a d) xxxxxxxxxxxx XXX. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxxx xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxx XXXX na xxxxxxxxx XXXX“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;41 xxxx.&xxxx;43 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx nezralá xxxxxxxxxx xxxxxx. Xxxxxxx xxxxxxxxxx aktiva nejsou xxxxxxx sklizně (xxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx) xxxx xxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxx úrodu (xxx xxxxxxx xxxxxxxxxx xxxxxx). [Odkaz: Biologická xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xx xxxxxxxxxxxx |
Xxxxxxxxxx: XXX 36 xxxx.&xxxx;130 písm. x), xxxxxxxxxx: IAS 36 xxxx.&xxxx;130 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxx xxxxxxx xxxxxx xxxxxxx aktiva xxxx xxxxxxxxxxxx jednotky xx xxxx (xxxx) zpětně xxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxx hodnota [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxXxxxxxxxxxXxxxXxxxxXxxxxxxxXxXxxxxxXxXxxxxxXxxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xx znehodnocení, xxxxxx vykázaná na xxxxxxx xxxxxxx xx xxxxxxx nebo xxxxxxx xxxxx se zákazníky |
Zveřejnění: XXXX 15 odst. 128 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xx xxxxxxxxxxxx x&xxxx;xxxxx xxxxxxxxxx xx základě xxxxxxx xx získání xxxx xxxxxxx smluv xx zákazníky. [Odkaz: Xxxxxx xxxxxxxxxx xx xxxxxxx xxxxxxx xx xxxxxxx nebo splnění xxxxx xx xxxxxxxxx; Xxxxxx xx znehodnocení] |
||||
ifrs-full |
ImpairmentLossImpairmentGainAndReversalOfImpairmentLossDeterminedInAccordanceWithIFRS9 |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xx xxxxxxxxxxxx (xxxx xx xxxxxxxxxxxx a zrušení ztráty xx znehodnocení) xxxxxxxxx x&xxxx;xxxxxxx se xxxxxxxxxx XXXX 9 |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;82 xxxx.&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xx xxxxxxxxxxxx, xxxxx xx xxxxxxxxxxxx xxxx zrušení ztráty xx znehodnocení, xxxxx xx xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx podle xxxx 5.5.8 xxxxxxxxx XXXX 9 x&xxxx;xxxxx xxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx 5.5 xxxxxxxxx XXXX 9. |
||||
negatedLabel |
Zisk xx xxxxxxxxxxxx x&xxxx;xxxxxxx xxxxxx xx xxxxxxxxxxxx (xxxxxx ze znehodnocení) xxxxxxxxx x&xxxx;xxxxxxx se xxxxxxxxxx XXXX 9 |
||||
ifrs-full |
ImpairmentLossOnFinancialAssets |
X duration, xxxxx |
xxxxx |
Xxxxxx xx xxxxxxxxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx ztráty xx xxxxxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Finanční aktiva; Xxxxxx ze xxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxXxxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxXxxxXxxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx ze znehodnocení x&xxxx;xxxxxxxxxx xxxx smluvních xxxxx vzniklých na xxxxxxx smluv xx xxxxxxxxx |
Xxxxxxxxxx: XXXX 15 xxxx.&xxxx;113 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxx xxxxxxxxx xxxxx xxxxxxxxx xx xxxxxxx xxxxx se xxxxxxxxx. [Xxxxx: Smluvní xxxxxx; Ztráta xx xxxxxxxxxxxx; Xxxxxxxxxx xx xxxxx se xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xx znehodnocení xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;126 xxxx.&xxxx;x), xxxxxxxxxx: XXX 36 xxxx.&xxxx;129 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx. Ztráta ze xxxxxxxxxxxx xxxxxxxxxxx xxxxxx xx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xx výši, xx xxxxx xxxxxx ze xxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxx fondu x&xxxx;xxxxxxxxx xxxxx xxxxxx. [Xxxxx: Xxxxxx xx xxxxxxxxxxxx; Xxxxxxxx fondu x&xxxx;xxxxxxxxx; Xxxxxxx úplný výsledek] |
||||
ifrs-full |
ImpairmentLossRecognisedInOtherComprehensiveIncomeIntangibleAssetsOtherThanGoodwill |
(X) xxxxxxxx |
xxxxx |
Xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx, nehmotná aktiva x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IAS 38 xxxx.&xxxx;118 písm. x) bod iii) |
documentation |
Částka xxxxxx xx znehodnocení xxxxxxxx v ostatním úplném xxxxxxxx u nehmotných aktiv x&xxxx;xxxxxxxx goodwillu. [Odkaz: Xxxxxx xx xxxxxxxxxxxx xxxxxxxx do xxxxxxxxx xxxxxxx výsledku; Nehmotná xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx se xxxxx prvek používá x&xxxx;xxxxxxxx xxxxx, bude xxxxx nutné xxxxx xxxxxxxx xxxxxxx XBRL. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Kumulované znehodnocení [xxxxxx]; Xxxx xxxxx xxxxxxxx hodnot xxxxxxxxxx xxxxx předchozích XXXX [xxxxxx]; Efekt xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx u penězotvorné jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx]; Přírůstky (úbytky) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [member]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx a opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxx xxxxxxxx pravidel požadovaných xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxxx chyb předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx od požadavku xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [member]; Významné xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [member]; Xxxxxxx xxxxxxx z definovaných xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [member]; Xxxxx xxxxxxxxxxx xx částce xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
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xxxxxxxXxxxx |
Xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledku, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx goodwillu |
||||
ifrs-full |
ImpairmentLossRecognisedInOtherComprehensiveIncomePropertyPlantAndEquipment |
(X) xxxxxxxx |
xxxxx |
Xxxxxx ze znehodnocení xxxxxxxx v ostatním úplném xxxxxxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;16 odst. 73 xxxx.&xxxx;x) bod iv) |
documentation |
Částka xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledku x&xxxx;xxxxxxx, budov x&xxxx;xxxxxxxx. [Xxxxx: Ztráta xx xxxxxxxxxxxx vykázaná xx xxxxxxxxx úplného xxxxxxxx; Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx by xxxx být xxxxxxxxx xxxxxx kladná xxxxxxx XXXX. Pokud xx xxxxx xxxxx používá x&xxxx;xxxxxxxx členy, xxxx xxxxx nutné xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx xxxxxx, amortizace a znehodnocení [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx hodnot xxxxxxxxxx xxxxx předchozích XXXX [xxxxxx]; Efekt xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx přechodu xx xxxxxxxxx IFRS [member]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (odchozích) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx [member]; Zvýšení (xxxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený změnami xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxx xx požadavku xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [member]; Významné xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx příslib x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx hodnotě) [xxxxxx]; Xxxx xxxxxx xxxxxxx [member]; Podíl xxxxxxxxxxx na částce xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [member]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, pozemky, xxxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, debit |
label |
Ztráta xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 36 xxxx.&xxxx;126 xxxx. x), zveřejnění: XXX 36 xxxx.&xxxx;129 písm. a) |
documentation |
Částka xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx ze xxxxxxxxxxxx; Xxxx (ztráta)] |
||||
ifrs-full |
ImpairmentLossRecognisedInProfitOrLossBiologicalAssets |
(X) xxxxxxxx |
xxxxx |
Xxxxxx xx znehodnocení xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx aktiva |
Zveřejnění: XXX 41 xxxx.&xxxx;55 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xx znehodnocení xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku; Xxxxxxxxxx xxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx by xxxx xxx zpravidla zadána xxxxxx hodnota XXXX. Xxxxx se xxxxx xxxxx používá s vázanými xxxxx, xxxx xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XBRL. [Xxxxx: Xxxxxxxxxx odpisy x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx účetních xxxxxx vykázaných xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx maximální výše xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx ocenění [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx ocenění [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Zvýšení (xxxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx a opravami chyb xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [member]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Xxxxxxxx položky xxxxxxxxxxxx [member]; Aktiva xxxxx [xxxxxx]; Závazný xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx hodnota [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx ze xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xx znehodnocení xxxxxxxx v hospodářském xxxxxxxx, xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx z pojistných xxxxx |
Xxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 37 písm. e), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, IFRS 4 odst. IG39 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx v důsledku xxxxxx xx xxxxxxxxxxxx vykázané x&xxxx;xxxxxxxxxxxx výsledku. [Xxxxx: Xxxxxx xx xxxxxxxxxxxx xxxxxxxx v hospodářském xxxxxxxx; Xxxxxxxx xxxxxxxxxx cena xxxxxxxx xxxxxxxxxxx z pojistných xxxxx; Typy xxxxxxxxxx xxxxx [member]] |
||||
negatedLabel |
Ztráta xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxxx pořizovací xxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxxx xx znehodnocení xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X67 písm. d) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx ztráty xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx u goodwillu. [Odkaz: Xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx; Xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XBRL. Xxxxx xx tento prvek xxxxxxx s vázanými xxxxx, xxxx xxxxx xxxxx xxxxx zápornou xxxxxxx XXXX. [Xxxxx: Kumulované xxxxxx a amortizace [xxxxxx]; Xxxxxxxxxx xxxxxx, amortizace x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Vyloučení xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [member]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx účetních pravidel x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx standardy XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx položky sesouhlasení [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx požitků (x&xxxx;xxxxxxxx xxxxxxx) [member]; Xxxx xxxxxx xxxxxxx [member]; Xxxxx xxxxxxxxxxx na xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx rizik [member]; Xxxxxxx xxxxx [member]] |
||||
negatedLabel |
Ztráta xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxXxxxxxXxxXxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxxx ze xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxxx aktiva x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: IAS 38 odst. 118 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xx xxxxxxxxxxxx vykázaná x&xxxx;xxxxxxxxxxxx xxxxxxxx u nehmotných xxxxx a goodwillu. [Xxxxx: Xxxxxx xx znehodnocení xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx; Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx hodnota XXXX. Xxxxx xx xxxxx prvek xxxxxxx x&xxxx;xxxxxxxx členy, bude xxxxx nutné xxxxx xxxxxxxx xxxxxxx XBRL. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx úprav xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx GAAP [xxxxxx]; Xxxxx maximální xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [member]; Xxxxxxxxx mezisegmentových částek [xxxxxx]; Xxxxxxxx prognóza xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina pro xxxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) způsobené xxxxxxx xxxxxxxx pravidel x&xxxx;xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx sesouhlasení [member]; Xxxxxx plánu [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (v současné xxxxxxx) [xxxxxx]; Nově určená xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx na xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Vlastní xxxxx [member]] |
||||
negatedLabel |
Ztráta xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxxx aktiva x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxxx ze xxxxxxxxxxxx xxxxxxxx v hospodářském xxxxxxxx, xxxxxxxx aktiva x&xxxx;xxxxxxxx goodwillu |
Zveřejnění: XXX&xxxx;38 xxxx.&xxxx;118 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx ze xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxx xx znehodnocení vykázaná x&xxxx;xxxxxxxxxxxx xxxxxxxx; Nehmotná xxxxxx x&xxxx;xxxxxxxx goodwillu] |
||||
commentaryGuidance |
Pro xxxxx xxxxx xx xxxx být xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx prvek používá x&xxxx;xxxxxxxx xxxxx, bude xxxxx nutné zadat xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [member]; Kumulované xxxxxx, amortizace a znehodnocení [xxxxxx]; Xxxxxxxxxx znehodnocení [xxxxxx]; Xxxx xxxxx xxxxxxxx hodnot xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx maximální xxxx aktiv [xxxxxx]; Xxxxx přechodu na xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx částek [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx u penězotvorné xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx ocenění [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) způsobený xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytky) způsobené xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx požadavku xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxxxxxx změnami účetního xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [member]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx hodnotě) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx na částce xxxxxxxxxxx z pojistných xxxxx [xxxxxx]; Účinek diverzifikace xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx goodwillu |
||||
ifrs-full |
ImpairmentLossRecognisedInProfitOrLossInvestmentProperty |
(X) duration |
label |
Ztráta xx znehodnocení vykázaná x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 40 xxxx.&xxxx;76 xxxx. x), xxxxxxxxxx: XXX 40 odst. 79 xxxx. x) bod x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku x&xxxx;xxxxxxxxxxxx nemovitého xxxxxxx. [Xxxxx: Xxxxxx xx xxxxxxxxxxxx vykázaná x&xxxx;xxxxxxxxxxxx xxxxxxxx; Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx xxxxxxxxx xxxxxx kladná xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx členy, xxxx xxxxx xxxxx xxxxx xxxxxxxx hodnotu XXXX. [Odkaz: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx účetních xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [member]; Xxxxx xxxxxxxxx výše xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx standardy XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx toků u penězotvorné xxxxxxxx, vstupní xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx prognóza zisku (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina pro xxxxxxx [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) způsobené xxxxxxx účetních pravidel x&xxxx;xxxxxxxx chyb předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx standardu XXXX [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx požitků (v současné xxxxxxx) [xxxxxx]; Nově xxxxxx xxxxxxx [xxxxxx]; Xxxxx zajistitele xx xxxxxx vyplývající z pojistných xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx rizik [member]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx xx znehodnocení xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, investiční xxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxXxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxx xx xxxxxxxxxxxx vykázaná x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxx x&xxxx;xxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxx. [Xxxxx: Xxxxxx xx xxxxxxxxxxxx xxxxxxxx v hospodářském xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx by xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx používá x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované xxxxxx, xxxxxxxxxx a znehodnocení [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx vykázaných xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Efekt xxxxxxxxx xxxx xxxxx [member]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [member]; Xxxxxxxxx xxxxxxxxxxxxxxxx částek [xxxxxx]; Finanční xxxxxxxx xxxxxxxxx (xxxxxxxxx) peněžních xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx xxx ocenění [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Zvýšení (xxxxxxx) xxxxxxxxx změnami xxxxxxxx pravidel x&xxxx;xxxxxxxx xxxx předchozích účetních xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx chyb předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) způsobený xxxxxxxx xx xxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Významné xxxxxxx sesouhlasení [xxxxxx]; Xxxxxx plánu [xxxxxx]; Xxxxxxx příslib x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Účinek xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxx xx xxxxxxxxxxxx xxxxxxxx v hospodářském xxxxxxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;16 xxxx.&xxxx;73 xxxx.&xxxx;x) xxx x), xxxxxxxxxx: XXX 1 xxxx.&xxxx;98 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx, xxxxx x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxx xx znehodnocení xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx; Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx být xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx se xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx členy, xxxx xxxxx xxxxx zadat xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx odpisy x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx a znehodnocení [xxxxxx]; Kumulované xxxxxxxxxxxx [xxxxxx]; Xxxx úprav xxxxxxxx hodnot xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx na xxxxxxxxx XXXX [member]; Xxxxxxxxx mezisegmentových částek [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) peněžních xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx pro ocenění [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx změnami účetního xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) způsobené xxxxxxx xxxxxxxx pravidel a opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx pravidel xxxxxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxxx chyb předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytek) způsobený xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx příslib x&xxxx;xxxxxxxxxxxx xxxxxxx (v současné xxxxxxx) [xxxxxx]; Nově xxxxxx xxxxxxx [member]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx z pojistných smluv [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx xx xxxxxxxxxxxx vykázaná x&xxxx;xxxxxxxxxxxx xxxxxxxx, pozemky, xxxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxxx pohledávky |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx ze xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx pohledávek. [Xxxxx: Xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx; Xxxxxxxx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxXxXxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx xx xxxxxxxxxxxx (xxxxxxx ztráty xx znehodnocení) x&xxxx;xxxxxxxxxx xxxxxxxxxx [abstract] |
||
ifrs-full |
ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss |
X duration, debit |
label |
Ztráta xx xxxxxxxxxxxx (zrušení xxxxxx xx znehodnocení) xxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;99 |
xxxxxxxxxxxxx |
Xxxxxx ztráty xx xxxxxxxxxxxx xxxx xxxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx; Xxxxxxx xxxxxx ze xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku] |
||||
negatedLabel |
Zrušení xxxxxx xx znehodnocení (xxxxxx ze xxxxxxxxxxxx) xxxxxxxx v hospodářském xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx ze znehodnocení (xxxxxxx xxxxxx xx xxxxxxxxxxxx) xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, úvěry a zálohy |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx ze znehodnocení xxxx xxxxxxx xxxxxx xx znehodnocení vykázaná x&xxxx;xxxxxxxxxxxx xxxxxxxx u úvěrů x&xxxx;xxxxx. [Odkaz: Ztráta xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx; Zrušení xxxxxx ze znehodnocení xxxxxxxx v hospodářském výsledku] |
||||
netLabel |
Čistá xxxxxx xx znehodnocení (xxxxxxx ztráty xx xxxxxxxxxxxx) vykázaná x&xxxx;xxxxxxxxxxxx xxxxxxxx, úvěry a zálohy |
||||
ifrs-full |
ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossLoansAndAdvancesAbstract |
label |
Ztráta xx xxxxxxxxxxxx (xxxxxxx xxxxxx xx xxxxxxxxxxxx) xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxx a zálohy [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx ze znehodnocení (xxxxxxx ztráty xx xxxxxxxxxxxx) xxxxxxxx v hospodářském xxxxxxxx, xxxxxxxx xxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xx znehodnocení xxxx xxxxxxx xxxxxx xx xxxxxxxxxxxx vykázaná x&xxxx;xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx. [Odkaz: Xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx; Xxxxxxx xxxxxx ze znehodnocení xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx; Xxxxxxxx pohledávky] |
||||
netLabel |
Čistá ztráta xx xxxxxxxxxxxx (zrušení xxxxxx ze xxxxxxxxxxxx) xxxxxxxx v hospodářském xxxxxxxx, xxxxxxxx xxxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
xxxxxxxxxxxx finančních xxxxx [xxxx] |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 odst. 37 |
documentation |
Osa xxxxxxx xxxxxxxx xxxxx xxxx členy v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxXxxxxxxXxXxxxxxxXxXxxxxxxxxxxxxXxxxXxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx&xxxx;xxxxxxxx xxxx schodku xxxxxxxxxx xxxx státního plánu xxx xxxxxx jednotku |
Zveřejnění: XXX 19 xxxx.&xxxx;148 xxxx. x) bod xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx&xxxx;xxxxxxxx xxxx xxxxxxx v rámci xxxxxxxxxx xxxx xxxxxxxx xxxxx xxx xxxxxx jednotku, xxxxx může xxxxxxxx xxxx budoucích xxxxxxxxx. [Xxxxx: Xxxxxxxx plány xxxxxxxxxxxx požitků [xxxxxx]; Xxxxxx xxxxx xxxxxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
InAccordanceWithIFRS9Member |
member [xxxxxxx] |
xxxxx |
X&xxxx;xxxxxxx xx xxxxxxxxxx XXXX 9 [member] |
Zveřejnění: účinný xxx xxxxxx použití xxxxxxxxx IFRS 9, XXXX 4 odst. 39L xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxx vykazované v souladu xx xxxxxxxxxx IFRS 9. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx přístup [xxxxxx] |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;62 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxx xxxxxxx xxxxxx (xxxxxxxxx xxxxxxx xxxx xxxx xxxxxx x&xxxx;xxxxxxx) xx jedinou xxxxxxxxx (tj. xxxxxxxxxxxxx) xxxxxx. Xxxxxxx xxxxxxx xxxxxxxx se xxxx xx xxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxx ohledně xxxxxx xxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxXxxxxxxxxxxXxxXxxXxxxxxxxxxXxXxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxxxx a vyhodnocování xxxxxxxxxx zdrojů |
Zveřejnění: XXXX 6 odst. 24 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx výnosů xxxxxxxxx x&xxxx;xxxxxxx nerostných xxxxxx, xxxxxxxxxx xxxxxxx, xxxx, xxxxx xxxx a podobné xxxxxxxxxxxxx xxxxxx xxxx, xx xxxxxx jednotka xxxxx xxxxxxx práva xx xxxxxxx xx xxxxxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx x&xxxx;xxxxxxxx realizovatelnosti xxxxx xxxxxxxxxx zdrojů. |
||||
ifrs-full |
IncomeArisingFromInsuranceContracts |
X duration, credit |
label |
Výnosy xxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx. [Xxxxx: Typy xxxxxxxxxx xxxxx [member]] |
||||
ifrs-full |
IncomeCapitalisationMember |
member |
label |
Kapitalizace xxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXXX 13 odst. 93 písm. x) |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxxx xxxxxxxxx v souladu x&xxxx;xxxxxxxxx xxxxxxxxx. Kapitalizace xx xxxxxx, který xx xxxxxxxx xx&xxxx;xxxxxx xxxxxxxxxxxxx určité stanovení xxxxxxx xxxxxxxxxxxxx příjmu xx xxxxxx xxxxxxx xxxxxx ekonomického příjmu xx&xxxx;xxxxx xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxxXxXxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx, xxxxxxx, xxxxx xxxx xxxxxx xxxxxxxxxx nástrojů [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxxxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxXxxxXxxxxxxXxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxx zajistných smluv, xxxx xxx výnosy (xxxxxxx) x&xxxx;xxxxxxxxxx činností |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXX 1 odst. 82 xxxx.&xxxx;xx), xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;86 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx (xxxxxxx) xx skupiny xxxxxxxx zajistných xxxxx, xxxxxx xxx výnosy (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxxxx. [Xxxxx: Držené xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxXxxxx |
Xxxxx výnosy (xxxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx, xxxx xxx xxxxxx (náklady) x&xxxx;xxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxXxxxXxxxxxxXxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx (náklady) x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx, xxxx xxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxXxxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxx od zajišťovny |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;86 |
xxxxxxxxxxxxx |
Xxxxxx výnosů x&xxxx;xxxxxx xxxxxxxxx xxxx xx&xxxx;xxxxxxxxxx. [Xxxxx: Držené xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxxx z trvající xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X písm. b) |
documentation |
Částka xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxx jednotky x&xxxx;xxxxxxxxxxxx finančních xxxxxxxx (xxxxxxxxx xxxxx reálné xxxxxxx xxxxxxxxxxxx xxxxxxxx). [Xxxxx: Xxxxxxxx aktiva; Xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Výnosy xxxxxxxxxxx z trvající xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxx kumulativně |
Zveřejnění: XXXX 7 xxxx.&xxxx;42X písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx (xxxxxxxxx xxxxx xxxxxx xxxxxxx xxxxxxxxxxxx nástrojů). [Xxxxx: Xxxxxx vyplývající z trvající xxxxxxxxxxxxx v odúčtovaných finančních xxxxxxxx; Xxxxxxxx [member]] |
||||
ifrs-full |
IncomeFromContinuingOperationsAttributableToOwnersOfParent |
X duration, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxxxxxx vlastníkům xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 5 xxxx.&xxxx;33 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx vyplývajících x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxxxxxx vlastníkům xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
IncomeFromContractsWithReinsurers |
X duration, xxxxxx |
xxxxx |
Xxxxxx xx xxxxx xx xxxxxxxxxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;85, příklad: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;37 písm. b), xxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX24 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xx smluv xx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy x&xxxx;xxxxxxxxxx xxxxxxxx, xxxxx jsou xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 5 xxxx.&xxxx;33 xxxx. d) |
documentation |
Částka xxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx, xxxxx je xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx činnosti [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxx a penále. |
||||
ifrs-full |
IncomeFromGovernmentGrantsRelatedToAgriculturalActivity |
X duration, xxxxxx |
xxxxx |
Xxxxxx xx státních dotací xxxxxxxxxx xx xxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX 41 xxxx.&xxxx;57 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xx xxxxxxxx xxxxxx týkajících se xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxx dotace] |
||||
ifrs-full |
IncomeFromReimbursementsUnderInsurancePolicies |
X duration, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxx z pojistných xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx vykázaná x&xxxx;xxxxxx xxxxxxxxxx xxxxxx v důsledku xxxxxx pojistné xxxxxxxx xxxxx xxxxxxxxx xxxxxxxx. [Xxxxx: Xxxx xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xx xxxxxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;27 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xx strukturovaných xxxxxxxx xxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx, úroky, xxxxxxxxx, zisky xxxx xxxxxx x&xxxx;xxxxxxxxx nebo xxxxxxxxxx xxxxxx ve xxxxxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxx ztráty x&xxxx;xxxxxxx xxxxx x&xxxx;xxxxxxx xx xxxxxxxxxxxxxx jednotku. [Xxxxx: Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx ze xxxxxxxxxxx aktiv x&xxxx;xxxxx x&xxxx;xxxxxxx |
Xxxxxxxxxx: IFRS 16 xxxx.&xxxx;53 písm. f) |
documentation |
Částka xxxxxx xx xxxxxxxxxxx xxxxx z práva x&xxxx;xxxxxxx. Xxxxxxxxxx xx xxxxxxxxx, xxx které xxxxxxx („xxxxxxxxxxxxxxx pronajímatel“) xxxx xxxxxxxx podkladové xxxxxxx xxxxx xxxxxx, přičemž xxxxxxx („hlavní xxxxxxx“) xxxx xxxxxxx xxxxxxxxxxxxxx x&xxxx;xxxxxxxx zůstává x&xxxx;xxxxxx x&xxxx;xxxxxxxxx. [Xxxxx: Aktiva x&xxxx;xxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxxXxxXxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxx finančních aktiv xxxxxxxxxx xx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;12X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx vykázaného xx xxxxx xxxx xxxxxx u finančních xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxxxxxx xxxxxxxx xxxxxx; Xxxxxxx úplný výsledek] |
||||
ifrs-full |
IncomeOnFinancialAssetsReclassifiedOutOfFinancialAssetsAtFairValueThroughProfitOrLossRecognisedInProfitOrLoss |
X duration, xxxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx z finančních aktiv x&xxxx;xxxxxx hodnotě xxxxxxxx xx zisku xxxx xxxxxx, který byl xxxxxxx xx hospodářského xxxxxxxx. |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 odst. 12A písm. e) |
documentation |
Částka xxxxxx xxxxxxxxxx do xxxxxxxxxxxxx výsledku x&xxxx;xxxxxxxxxx xxxxx reklasifikovaných z kategorie xxxxxxxxxx xxxxx v reálné xxxxxxx vykázané xx xxxxx nebo xxxxxx. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxXxXxxxxxxxXxxxxXxxxxxxxXxxXxxxxxxxxXxxxxxXxxxXxXxxXxxxxxXxXxxxxXxXxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnos xxxxxxxxxx xx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx xxxxxxx operativního leasingu, xxxxx nejsou závislé xx xxxxxx xxxx xxxxx |
Xxxxxxxxxx: XXXX 16 xxxx.&xxxx;90 xxxx. b) |
documentation |
Částka xxxxxx vztahujícího xx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxx xxxxxxx xx xxxxxx xxxx sazbě. Xxxxxxxxxx leasingové platby xxxx xxxxx xxxxxx xxxxxxxxxxxx nájemcem xxxxxxxxxxxxx xx xxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx aktiva během xxxx trvání xxxxxxxx, xxxxx se xxxx x&xxxx;xxxxxxxx xxxx skutečností xxxx xxxxxxxxx xxxxxxxxx xx dni xxxxxxxx, x&xxxx;xxxxxxxx xxxx, xxxxx xxxx xxxxxxxxx xxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxXxXxxxxxxxXxxxxXxxxxxxxXxxXxxxxxxxXxXxxxxxxxxxxXxXxxXxxxxxxxxxXxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnos xxxxxxxx xx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxxx xxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxx |
Xxxxxxxxxx: XXXX 16 xxxx.&xxxx;90 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx týkajícího xx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, které xxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx do xxxxxxxx. Variabilní leasingové xxxxxx jsou xxxxx xxxxxx poskytnutých xxxxxxxx xxxxxxxxxxxxx za právo x&xxxx;xxxxxxx podkladového xxxxxx xxxxx xxxx xxxxxx xxxxxxxx, xxxxx se xxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xx xxx xxxxxxxx, x&xxxx;xxxxxxxx xxxx, xxxxx xxxx xxxxxxxxx xxxxxxx času. [Odkaz: Xxxxx xxxxxxxxx do xxxxxxxxxx leasingu] |
||||
ifrs-full |
IncomeStatementAbstract |
label |
Hospodářský výsledek [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxXxxxxXxxXxxxxxxxxxXxXxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx účetní xxxxxxx xx xxxxxxxxxx, xxx nevykázaných xxxx xxxxxxx |
Xxxxxxxxxx: IAS 12 odst. 81 xxxx. i) |
documentation |
Částka daňového xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx, které xxxx xxxxxxxx xxxx xxxxxxxxxxx po xxxxxxxxxxx xxxxxx, ale před xxxxxxxxxx účetní xxxxxxx x&xxxx;xxxxxx, xxx xxxxxx xxxxxxxx jako závazek x&xxxx;xxxxxx závěrce. |
||||
ifrs-full |
IncomeTaxesPaidClassifiedAsOperatingActivities |
X duration, credit |
label |
Zaplacená xxx xx zisku, xxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;35 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx xxxxxxxxxx daň xx xxxxx, xxxxxxxxxxxxxx xxxx xxxxxxxx činnosti. |
||||
ifrs-full |
IncomeTaxesPaidRefund |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx xxx ze xxxxx (xxxxxx) |
Xxxxxxxxxx: IAS 7 xxxx.&xxxx;35 |
xxxxxxxxxxxxx |
Xxxxxxx xxxx xx xxxxxxxxx xxxx xxxxxxx xxxx xx zisku. |
||||
totalLabel |
Zaplacená daň xx zisku celkem (xxxxxx) |
||||
xxxx-xxxx |
XxxxxxXxxxxXxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx daň ze xxxxx (xxxxxx) [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxxxXxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx daň xx xxxxx (vratka), klasifikovaná xxxx xxxxxxxxxxx |
Xxxxxxx: IAS 7 xxxx.&xxxx;14 xxxx.&xxxx;x), zveřejnění: XXX&xxxx;7 odst. 35 |
documentation |
Peněžní toky xx xxxxxxxxx xxxx xxxxxxx xxxx ze xxxxx, klasifikované jako xxxxxxxxxxx. [Xxxxx: Zaplacená xxx xx xxxxx (xxxxxx)] |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxx xxxx xx xxxxx (xxxxxxxxx) |
||||
xxxx-xxxx |
XxxxxxXxxxxXxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zaplacená xxx xx xxxxx (xxxxxx), klasifikovaná jako xxxxxxxxxx činnosti |
Příklad: XXX&xxxx;7 xxxx.&xxxx;14 písm. f), zveřejnění: XXX&xxxx;7 xxxx.&xxxx;35 |
xxxxxxxxxxxxx |
Xxxxxxx xxxx xx xxxxxxxxx nebo xxxxxxx xxxx xx xxxxx, xxxxxxxxxxxxx jako xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx xxx xx xxxxx (xxxxxx)] |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxx xxxx xx xxxxx (xxxxxxxxx) |
||||
xxxx-xxxx |
XxxxxxXxxxxXxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxx xx xxxxx (xxxxxx), klasifikovaná xxxx xxxxxxxx xxxxxxxx |
Xxxxxxx: XXX&xxxx;7 xxxx.&xxxx;14 xxxx.&xxxx;x), xxxxxxxxxx: IAS 7 xxxx.&xxxx;35 |
xxxxxxxxxxxxx |
Xxxxxxx xxxx xx zaplacené xxxx vrácené daně xx zisku, xxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx xxx xx xxxxx (xxxxxx)] |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxx xxxx xx xxxxx (xxxxxxxxx) |
||||
xxxx-xxxx |
XxxxxxXxxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Vratka xxxx xx xxxxx, klasifikovaná xxxx provozní xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 odst. 35 |
documentation |
Peněžní xxxx x&xxxx;xxxxxxx daně xx xxxxx, xxxxxxxxxxxxx xxxx xxxxxxxx činnosti. |
||||
ifrs-full |
IncomeTaxExpenseContinuingOperations |
X duration, xxxxx |
xxxxx |
Xxxxxx náklad (xxxxx) |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;79, xxxxxxxxxx: XXX&xxxx;12 xxxx.&xxxx;81&xxxx;xxxx.&xxxx;x) xxx x), xxxxxxxxxx: XXX&xxxx;12 xxxx.&xxxx;81 xxxx.&xxxx;x) xxx&xxxx;xx), xxxxxxxxxx: XXX 1 xxxx.&xxxx;82 xxxx.&xxxx;x), xxxxxxxxxx: XXX&xxxx;26 xxxx.&xxxx;35 xxxx.&xxxx;x) xxx xxxx), xxxxxxxxxx: XXXX 12 xxxx. X13 písm. x), xxxxxxxxxx: IFRS 8 odst. 23 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxxx hospodářském xxxxxxxx xx xxxxxx x&xxxx;xxxxxx splatné a odložené xxxx. [Xxxxx: Xxxxxxx xxxxxx xxxxxx (výnos); Xxxxxxxx xxxxxx xxxxxx (xxxxx)] |
||||
xxxxxXxxxx |
Xxxxxx náklad (výnos) xxxxxx |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxx xxxxx (xxxxxx) |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxxxxxXxXxxxxxxXxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx z příjmů xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, IFRS 4 xxxx.&xxxx;35X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxx x&xxxx;xxxxxx související x&xxxx;xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx s uplatněním xxxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxx xxxxx výsledek] |
||||
ifrs-full |
IncomeTaxRelatingToAvailableforsaleFinancialAssetsOfOtherComprehensiveIncome |
X duration, xxxxx |
xxxxx |
Xxx z příjmů xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxx xxxxxxxxxx aktivy xxxxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx |
Xxxxxxxxxx: datum konce xxxxxxxxx 1.&xxxx;1. 2023 XXX&xxxx;12 odst. 81 – xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IAS 1 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxx x&xxxx;xxxxxx související s částkami xxxxxxxxxx v ostatním xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx s realizovatelnými xxxxxxxxxx aktivy. [Xxxxx: Xxxxxxxxxxxxxx xxxxxxxx xxxxxx; Xxxxxxx úplný xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxx xxxxxxxxxx aktivy xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledku |
||||
ifrs-full |
IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome |
X duration, xxxxx |
xxxxx |
Xxx z příjmů xxxxxxxxxxx xx xxxxxxxxxx xxxxxxxxx xxxx zahrnutém v ostatním xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx.&xxxx;xx), xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxx z příjmů xxxxxxxxxxx x&xxxx;xxxxxxxx vykázanými v ostatním xxxxxx výsledku x&xxxx;xxxxxxxxxxx xx zajištěním xxxxxxxxx xxxx. [Odkaz: Zajištění xxxxxxxxx toků [xxxxxx]; Xxxxxxx úplný xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Daň x&xxxx;xxxxxx xxxxxxxxxxx se xxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx (xxxxx xxxxxxx) xxxxxxxxx do ostatního xxxxxxx výsledku |
Zveřejnění: IAS 12 odst. 81 xxxx.&xxxx;xx), xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxx x&xxxx;xxxxxx související x&xxxx;xxxxxxxx xxxxxxxxxx v ostatním xxxxxx xxxxxxxx v souvislosti xx změnou hodnoty xxxxxxxx xxxxxxxxx xxxxxxx (xxxxx spreads). [Xxxxx: Xxxx změny xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx (xxxxx xxxxxxx); Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxxx xxxxxxx měnových bazických xxxxxxx (xxxxx xxxxxxx) xxxxxxxxx xx ostatního xxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx xxxxxxxxx do xxxxxxxxx xxxxxxx výsledku |
Zveřejnění: XXX 12 xxxx.&xxxx;81 xxxx.&xxxx;xx), xxxxxxxxxx: IAS 1 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxx forwardových xxxxx. [Xxxxx: Xxxx xxxxx xxxxxxx forwardových xxxxx forwardových smluv; Xxxxxxx úplný xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx se xxxxxx xxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx xxxxxxxxx xx ostatního xxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxXxXxxxxXxXxxxXxxxxXxXxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx související se xxxxxx xxxxxxx xxxxxx xxxxxxx opcí zahrnutou xx ostatního xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx.&xxxx;xx), xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx v ostatním xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx se xxxxxx xxxxxxx xxxxxx xxxxxxx xxxx. [Odkaz: Xxxx xxxxx xxxxxxx xxxxxx xxxxxxx xxxx; Xxxxxxx xxxxx výsledek] |
||||
negatedLabel |
Daň x&xxxx;xxxxxx související xx xxxxxx xxxxxxx xxxxxx xxxxxxx opcí zahrnutou xx ostatního xxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxxXxxxXxXxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx se xxxxxxx xxxxxx xxxxxxx finančního xxxxxxx způsobenými změnou xxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxx xx ostatního xxxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 12 odst. 81 xxxx.&xxxx;xx), xxxxxxxxxx: IAS 1 odst. 90 |
documentation |
Částka xxxx z příjmů související x&xxxx;xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledku x&xxxx;xxxxxxxxxxx xx xxxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxx [member]; Xxxxxxx úplný xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx xx xxxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx způsobenými xxxxxx xxxxxxxxx xxxxxx xxxxxxx zahrnutými xx xxxxxxxxx xxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxXxXxxxxxxxxxxXxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx související xx xxxxxxx zůstatku xxxxx x&xxxx;xxxxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx, xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxx úplného výsledku |
Zveřejnění: XXX 12 odst. 81 xxxx.&xxxx;xx), xxxxxxxxxx: IAS 1 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx daně x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledku x&xxxx;xxxxxxxxxxx xx xxxxxxx xxxxxxxx fondu x&xxxx;xxxxxxxxx xxxxxxx, budov x&xxxx;xxxxxxxx, xxxxxx x&xxxx;xxxxx k užívání x&xxxx;xxxxxxxx aktiva. [Odkaz: Xxxxxxxx xxxxx x&xxxx;xxxxxxxxx; Xxxxxxx úplný výsledek] |
||||
negatedLabel |
Daň x&xxxx;xxxxxx související xx xxxxxxx xxxxxxxx fondu x&xxxx;xxxxxxxxx pozemků, budov x&xxxx;xxxxxxxx, xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx a nehmotná aktiva xxxxxxxx xx ostatního xxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx s komponentami xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx.&xxxx;xx), xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxx x&xxxx;xxxxxx související x&xxxx;xxxxxxxx vykázanými v ostatním xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx výsledek] |
||||
totalLabel |
Souhrnná xxx z příjmů xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx ostatního úplného xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxx z příjmů související x&xxxx;xxxxxxxxxxxx xxxxxxxxx úplného xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx xxxxx xxxxxxxxxxxxxxx xx zisku xxxx xxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;91 |
xxxxxxxxxxxxx |
Xxxxxx xxxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx budou xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx. [Odkaz: Xxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx] |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxxx xxx z příjmů související x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx budou xxxxxxxxxxxxxxx xx xxxxx xxxx ztráty |
||||
ifrs-full |
IncomeTaxRelatingToComponentsOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossAbstract |
label |
Daň x&xxxx;xxxxxx xxxxxxxxxxx s komponentami xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx xxxxx xxxxxxxxxxxxxxx xx xxxxx xxxx ztráty [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxXxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx ostatního xxxxxxx výsledku, xxxxx xxxxxxx reklasifikovány xx xxxxx xxxx ztráty |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;91 |
xxxxxxxxxxxxx |
Xxxxxx xxxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx výsledku, které xxxxxxx reklasifikovány xx xxxxx xxxx ztráty. [Xxxxx: Daň x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx] |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxxx xxx x&xxxx;xxxxxx související x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxxxxx výsledku, xxxxx nebudou reklasifikovány xx zisku xxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxXxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx ostatního úplného xxxxxxxx, xxxxx nebudou xxxxxxxxxxxxxxx xx zisku xxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxXxxxxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xx zajištěním xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx jednotkách xxxxxxxxx xx xxxxxxxxx xxxxxxx výsledku |
Obvyklá xxxxx: XXX&xxxx;12 xxxx.&xxxx;81 xxxx.&xxxx;xx), xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx x&xxxx;xxxxxxxxxxx se zajištěním xxxxxxx xxxxxxxx v zahraničních xxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx; Xxxxxxxxx xxxxxxx xxxxxxxx do xxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxxxXxxxx |
Xxx x&xxxx;xxxxxx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx při xxxxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xx xxxxxxxxxx čistých xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxXxxxxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx s kurzovými xxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xx xxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx do xxxxxxxxx úplného xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxx xxxxxxxx zahraničních xxxxxxxx zahrnutém x&xxxx;xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 písm. ab), xxxxxxxxxx: IAS 1 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxx x&xxxx;xxxxxx související x&xxxx;xxxxxxxx vykázanými x&xxxx;xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxx rozdíly xxx xxxxxxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx; Xxxx xxxxxxxxx xxxxxxx xxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxx z příjmů xxxxxxxxxxx s kurzovými rozdíly xxx xxxxxxxx zahraničních xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledku |
||||
ifrs-full |
IncomeTaxRelatingToExchangeDifferencesOnTranslationOtherThanTranslationOfForeignOperationsIncludedInOtherComprehensiveIncome |
X duration, debit |
label |
Daň x&xxxx;xxxxxx související s kurzovými xxxxxxx xxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx zahrnutém x&xxxx;xxxxxxxx xxxxxx výsledku |
Zveřejnění: XXX 12 xxxx.&xxxx;81 xxxx.&xxxx;xx), xxxxxxxxxx: IAS 1 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxx x&xxxx;xxxxxx související x&xxxx;xxxxxxxx vykázanými v ostatním xxxxxx výsledku v souvislosti x&xxxx;xxxxxxxxx xxxxxxx při xxxxxxxx účetní závěrky xxxxxxxxxx podniku xxxx xxxxxxxxxx xxxxxxxx na xxxxx měnu xxxxxxxxxx. [Xxxxx: Xxxxxxx úplný xxxxxxxx; Xxxx xxxxxxxxx xxxxxxx při přepočtu] |
||||
negatedLabel |
Daň x&xxxx;xxxxxx xxxxxxxxxxx s kurzovými xxxxxxx xxx přepočtu x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx zahrnutém v ostatním xxxxxx výsledku |
||||
ifrs-full |
IncomeTaxRelatingToFinanceIncomeExpensesFromReinsuranceContractsHeldOfOtherComprehensiveIncome |
X duration, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx s finančními xxxxxx (xxxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx zahrnutými xx xxxxxxxxx úplného xxxxxxxx |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXX 12 xxxx.&xxxx;81 xxxx.&xxxx;xx), zveřejnění: xxxxxx xx 1. 1. 2023, XXX 1 odst. 90, xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;82, xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx (xxxxxxx) z držených xxxxxxxxxx xxxxx. [Odkaz: Xxxxxx (náklady) x&xxxx;xxxxxxxxxx xxxxxx; Držené xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx s finančními xxxxxx (xxxxxxx) z držených xxxxxxxxxx xxxxx zahrnutými xx xxxxxxxxx úplného xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx související x&xxxx;xxxxxxxxxx aktivy xxxxxxxxx xxxxxxx hodnotou xxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 12 odst. 81 xxxx.&xxxx;xx), xxxxxxxxxx: IAS 1 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxx z příjmů xxxxxxxxxxx x&xxxx;xxxxxxxx vykázanými x&xxxx;xxxxxxxx úplném výsledku x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx za xxxxxxx xxxxxxxx 4.1.2X xxxxxxxxx XXXX 9. [Xxxxx: Finanční xxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
XXXXXXXXXXXX xxxxx xxxxx pro xxx x&xxxx;xxxxxx zahrnutý xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxx s kapitálovými xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx za xxxxxxx xxxxxxxx 5.7.5 xxxxxxxxx XXXX 9. Místo xxxx používejte „Xxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xx kapitálových xxxxxxxx xxxxxxxxxx do xxxxxxxxx xxxxxxx výsledku“. |
||||
negatedLabel |
Daň x&xxxx;xxxxxx xxxxxxxxxxx s finančními xxxxxx xxxxxxxxx reálnou hodnotou xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx zahrnutými xx ostatního úplného xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxXxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Daň z příjmů xxxxxxxxxxx xx xxxxxxxxxx xxxxxxxx xx kapitálových xxxxxxxx xxxxxxxxx do xxxxxxxxx úplného xxxxxxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx.&xxxx;xx), zveřejnění: XXX&xxxx;1 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx daně z příjmů xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx x&xxxx;xxxxxxxxxxx xx zajištěním xxxxxxxx xx kapitálových xxxxxxxx, xxxxx účetní xxxxxxxx označila xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx; Xxxx xxxxx x&xxxx;xxxxx xx zajišťovacích xxxxxxxx, xxxxx zajišťují investice xx kapitálových xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxx x&xxxx;xxxxxx související se xxxxxxxxxx xxxxxxxx do xxxxxxxxxxxx xxxxxxxx xxxxxxxxx xx ostatního xxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx se zajištěním xxxxxxx investic x&xxxx;xxxxxxxxxxxx xxxxxxxxxx zahrnutým do xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx.&xxxx;xx), xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxx z příjmů xxxxxxxxxxx s částkami xxxxxxxxxx x&xxxx;xxxxxxxx úplném výsledku x&xxxx;xxxxxxxxxxx se xxxxxxxxxx xxxxxxx investic x&xxxx;xxxxxxxxxxxx xxxxxxxxxx. [Odkaz: Ostatní xxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx xx zajištěním xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx výsledku |
||||
ifrs-full |
IncomeTaxRelatingToInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedOfOtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLoss |
X duration, xxxxx |
xxxxx |
Xxx z příjmů vztahující xx k příjmům (xxxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx xxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXX 12 xxxx.&xxxx;81 písm. ab), zveřejnění: xxxxxx xx 1. 1. 2023, XXX 1 odst. 90, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx daně z příjmů xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx x&xxxx;xxxxxxxxxxx s příjmy (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx z vystavených xxxxxxxxxx smluv, které xxxxx xxxxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx; Xxxxxxxxx xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxx xx x&xxxx;xxxxxxx (xxxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx pojistných xxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx výsledku, xxxxx budou xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxXxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx vztahující xx k příjmům (nákladům) x&xxxx;xxxxxxxxxx plnění x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, které nebudou xxxxxxxxxxxxxxx do hospodářského xxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXX 12 xxxx.&xxxx;81 xxxx.&xxxx;xx), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXX 1 odst. 90, xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx daně z příjmů xxxxxxxxxxx x&xxxx;xxxxxxxx vykázanými x&xxxx;xxxxxxxx xxxxxx výsledku x&xxxx;xxxxxxxxxxx s příjmy (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx smluv, které xxxxxxx následně xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx; Vystavené xxxxxxxx xxxxxxx [member]] |
||||
negatedLabel |
Daň x&xxxx;xxxxxx xxxxxxxxxx se x&xxxx;xxxxxxx (xxxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xx xxxxxxxxx úplného výsledku, xxxxx nebudou reklasifikovány xx xxxxxxxxxxxxx výsledku |
||||
ifrs-full |
IncomeTaxRelatingToInvestmentsInEquityInstrumentsOfOtherComprehensiveIncome |
X duration, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx související x&xxxx;xxxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxxx výsledku |
Zveřejnění: XXX 12 xxxx.&xxxx;81 xxxx.&xxxx;xx), xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxx x&xxxx;xxxxxx xxxxxxxxxxx s částkami vykázanými x&xxxx;xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx s investicemi xx xxxxxxxxxxxx nástrojů, které xxxxxx jednotka xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xx použití odstavce 5.7.5 xxxxxxxxx XXXX 9. [Xxxxx: Xxxxxxx xxxxx výsledek; Xxxx xxxxx a ztrát x&xxxx;xxxxxxxx xx kapitálových xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxx x&xxxx;xxxxxx související x&xxxx;xxxxxxxxxxx xx kapitálových xxxxxxxx xxxxxxxxxx xx ostatního xxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx s čistými xxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx, xxxxx xxxxx xxxxxxxxxxxxxxx xx zisku xxxx ztráty |
Zveřejnění: IFRS 14 xxxx.&xxxx;22 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxx z příjmů xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx úplném výsledku x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxx, xxxxx xxxxx xxxxxxxxxxxxxxx do xxxxx xxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx xxxxx výsledek] |
||||
ifrs-full |
IncomeTaxRelatingToNetMovementInRegulatoryDeferralAccountBalancesRelatedToItemsThatWillNotBeReclassifiedToProfitOrLoss |
X duration, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx související x&xxxx;xxxxxxx xxxxxxx xxxxxxxx účtů xxxxxxxx rozlišení při xxxxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx, které xxxxxxx xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: IFRS 14 odst. 22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxx z příjmů xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx v souvislosti x&xxxx;xxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxx, xxxxx xxxxxxx xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx. [Odkaz: Xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx jsou jednotlivě xxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx daně z příjmů xxxxxxxxxxx s jinými komponentami xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxxxx xxxxxxxxxx. [Xxxxx: Ostatní xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx související s přeceněním xxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx výsledku |
Zveřejnění: XXX 12 odst. 81 xxxx.&xxxx;xx), xxxxxxxxxx: XXX&xxxx;1 odst. 90 |
documentation |
Částka xxxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Ostatní xxxxx xxxxxxxx; Xxxx xxxxxxxxx plánů definovaných xxxxxxx; Xxxxx definovaných xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx zahrnutým xx ostatního xxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx a společných xxxxxxx xxxxxxxx xxxxxxxxxxxx metodou |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxx x&xxxx;xxxxxx související s podílem xx xxxxxxxx úplném xxxxxxxx přidružených x&xxxx;xxxxxxxxxx xxxxxxx účtovaná xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxx xx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx a společných xxxxxxx účtovaný ekvivalenční xxxxxxx, xxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxx xxx x&xxxx;xxxxxx související x&xxxx;xxxxxxx xx xxxxxxxx xxxxxx xxxxxxxx přidružených x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxx metodou |
||||
ifrs-full |
IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodAbstract |
label |
Daň x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx na xxxxxxxx úplném výsledku xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxXxxxxxxxXxXxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx podniků xxxxxxxx xxxxxxxxxxxx metodou, xxxxx xxxx xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;91 |
xxxxxxxxxxxxx |
Xxxxxx xxxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx účetní xxxxxxxx xx ostatním xxxxxx xxxxxxxx přidružených x&xxxx;xxxxxxxxxx xxxxxxx účtovaná xxxxxxxxxxxx xxxxxxx, xxxxx xxxx xxxxxxxxxxxxxxx do xxxxx xxxx ztráty. [Xxxxx: Xxxxx xx ostatním xxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx účtovaný xxxxxxxxxxxx xxxxxxx, před xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx účtovaná xxxxxxxxxxxx xxxxxxx, která xxxx xxxxxxxxxxxxxxx do xxxxx xxxx ztráty |
||||
ifrs-full |
IncomeTaxRelatingToShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillNotBeReclassifiedToProfitOrLoss |
X duration, xxxxx |
xxxxx |
Xxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxxxx xxxxxx xxxxxxxx přidružených x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxx metodou, xxxxx xxxxxx xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;91 |
xxxxxxxxxxxxx |
Xxxxxx xxxx x&xxxx;xxxxxx související x&xxxx;xxxxxxx xxxxxx xxxxxxxx xx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxxx nebude xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx. [Xxxxx: Podíl xx ostatním xxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxx x&xxxx;xxxxxx související x&xxxx;xxxxxxx xx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx a společných xxxxxxx xxxxxxxx ekvivalenční xxxxxxx, která xxxxxx xxxxxxxxxxxxxxx xx zisku xxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxXxXxxxxxxxxxxXxXXXX15Xxxxxx |
xxxxxx |
xxxxx |
XXXX 15 [xxxxxx] |
Xxxxxxxxxx: XXXX 15 xxxx.&xxxx;X8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx XXXX 15 Xxxxxx xx xxxxxxxxx xx zákazníky. |
||||
ifrs-full |
IncreaseDecreaseDueToChangesInAccountingPolicyAndCorrectionsOfPriorPeriodErrorsMember |
member |
label |
Zvýšení (snížení) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx účetních období [xxxxxx] |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;106 xxxx. x), xxxxxxxxxx: XXX&xxxx;8 odst. 28 xxxx.&xxxx;x) bod x), xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;29 xxxx.&xxxx;x) xxx x), xxxxxxxxxx: IAS 8 xxxx.&xxxx;49 xxxx.&xxxx;x) bod x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxx změn xxxxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxxxxxx xxxxxxxx období. |
||||
ifrs-full |
IncreaseDecreaseDueToChangesInAccountingPolicyRequiredByIFRSsCumulativeEffectAtDateOfInitialApplicationMember |
member |
label |
Přírůstek (úbytek) xxxxxxxxx změnami xxxxxxxx xxxxxxxx požadovaných xxxxxxxxx XXXX, kumulativní xxxxxx x&xxxx;xxxx xxxxxxxxx použití [xxxxxx] |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;106 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxx změn xxxxxxxx pravidla pro xxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxx závěrce x&xxxx;xxxx xxxxxxxxx xxxxxxx xxxxxx xxxx xxxxxxxxx xxxxxxxxx XXXX. [Xxxxx: IFRS [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxXxXxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxXxXXXXxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;28 xxxx.&xxxx;x) xxx i), xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;28 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx dopad změn xxxxxxxx pravidel požadovaných xxxxxxxxx XXXX. [Odkaz: XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxXxXxxxxxxxxXxxxXxxxxxxxxxxXxXXXXXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx IFRS [xxxxxx] |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;20 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxx odklonu od xxxxxxxxx xxxxxxxxx xxxxxxxxx XXXX. [Xxxxx: XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxXxXxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) způsobený xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;29 písm. c) bod x), zveřejnění: XXX 8 xxxx.&xxxx;29 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxxx odhadu |
Zveřejnění: XXX&xxxx;8 xxxx.&xxxx;39 |
xxxxxxxxxxxxx |
Xxxxxxx (snížení) xxxxxxxx odhadu, který xx vliv xx xxxxx xxxxxx, xxxx x&xxxx;xxxxxxx se xxxxxxx xxxx v budoucích xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxxxxXxXxxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxxxxx daňové xxxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx výsledku xxxxxxxxx xxxxxx xxxxxx sazby |
Obvyklá xxxxx: IAS 1 odst. 85 |
documentation |
Přírůstek (xxxxxx) xxxxxxxxxx xxxxxxxx xxxxxx povinnosti xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx způsobený xxxxxx xxxxxx xxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxxXxxxXxxxxXxXxxxxxxXxxxxxxxxxxXxxXxxxxxXxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxXxXxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxxx xxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx, xxxx xx být xxxxxxxxx xx xxxxx xxxx xxxxxx |
Xxxxxxx: IFRS 7 xxxx.&xxxx;28 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) úhrnného xxxxxxx mezi xxxxxxx xxxxxxxx xxx prvotním xxxxxxxxxx a transakční xxxxx xxxxxxxxxx xxxxxxxx, jenž xx xxx xxxxxxxxx xx xxxxx xxxx xxxxxx. [Odkaz: Xxxxxx xxxxxx mezi reálnou xxxxxxxx xxx prvotním xxxxxxxxxx x&xxxx;xxxxxxxxxx cenou, xxxx xx xxx xxxxxxxxx xx zisku xxxx ztráty] |
||||
totalLabel |
Celkové zvýšení (xxxxxxx) xxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxxx xxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx, xxxx xx xxx zaúčtován xx zisku nebo xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxXxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) xxxxxx xx xxxxxxx xxxxxx finančních aktiv |
Zveřejnění: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xx xxxx xxxxxxxxx xxxxxxx xxxxxxxxxx k zachycení xxxxxxxxxxxx xxxxxxxxxx aktiv x&xxxx;xxxxxx xxxxxxxxx ztrát. [Xxxxx: Xxxxxxxx xxxxxx; Xxxxxxx xx úvěrové xxxxxx xxxxxxxxxx xxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) xxxxxx xx úvěrové xxxxxx finančních xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxx z peněžních xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;105X |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxx z peněžních xxxx z pořízení xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx; Xxxxxxxx xxxxxxx [xxxxxx]; Xxxxxx x&xxxx;xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx (xxxxxxx) xxxxx x&xxxx;xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxXxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) peněžních xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx xx xxxxxx změn xxxxxxxx xxxxx |
Xxxxxxxxxx: XXX&xxxx;7 odst. 45 |
documentation |
Přírůstek (xxxxxx) xxxxxxxxx prostředků x&xxxx;xxxxxxxxx ekvivalentů xx xxxxxx změn měnových xxxxx x&xxxx;xxxxxxxxx prostředků x&xxxx;xxxxxxxxx xxxxxxxxxxx držených x&xxxx;xxxxxx měnách. [Xxxxx: Xxxxxxx xxxxxxxxxx a peněžní xxxxxxxxxxx; Xxxxx xxxx xxxxxxxx kurzů x&xxxx;xxxxxxxxx xxxxxxxxxx a peněžních xxxxxxxxxxx] |
||||
xxxXxxxx |
Xxxxx xxxxxxxxx (xxxxxx) peněžních xxxxxxxxxx a peněžních ekvivalentů xx dopadu změn xxxxxxxx kurzů |
||||
ifrs-full |
IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges |
X duration, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx xxxx xxxxxxx xxxx xxxxxxxx xxxxx |
Xxxxxxxxxx: XXX&xxxx;7 odst. 45 |
documentation |
Přírůstek (xxxxxx) peněžních prostředků x&xxxx;xxxxxxxxx ekvivalentů xxxx xxxxxxx změn měnových xxxxx x&xxxx;xxxxxxxxx prostředků x&xxxx;xxxxxxxxx xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx xxxxxx. [Xxxxx: Xxxxxxx prostředky x&xxxx;xxxxxxx xxxxxxxxxxx; Xxxxx xxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx a peněžních xxxxxxxxxxx] |
||||
xxxXxxxx |
Xxxxx xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxx a peněžních xxxxxxxxxxx xxxx dopadem xxxx xxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxXxxxXxxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Přírůstek (xxxxxx) peněžních xxxxxxxxxx x&xxxx;xxxxxxxxx ekvivalentů, xxxxxxxx xxxxxxxx |
Xxxxxxx praxe: XXXX&xxxx;5 xxxx.&xxxx;33 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx prostředků x&xxxx;xxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx činností. [Xxxxx: Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx; Xxxxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
IncreaseDecreaseInContingentConsiderationAssetLiability |
X duration, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxx (závazku) x&xxxx;xxxxxxxxx xxxxxxxxxxxx |
Xxxxxxxxxx: XXXX 3 odst. X67 xxxx. b) bod x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) podmíněných xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX 3 xxxx. X67 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxxxx xxxxxxx vykázaných x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx; Xxxxxxxxx kombinace [xxxxxx]; Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxxxx xxxxxxx xxxxxxxxxx v podnikové xxxxxxxxx celkem |
||||
ifrs-full |
IncreaseDecreaseInCreditDerivativeFairValue |
X duration, debit |
label |
Přírůstek (xxxxxx) xxxxxxxxx derivátu, xxxxxx xxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X písm. a) |
documentation |
Přírůstek (xxxxxx) xxxxxx xxxxxxx xxxxxxxxx derivátu. [Xxxxx: Xxxxxxx xxxxxxx, reálná xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxx celkem, xxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxXxxxxxxxxxXxxxxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) úvěrového xxxxxxxx, jmenovitá xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxx úvěrového xxxxxxxx. [Xxxxx: Xxxxxxx derivát, xxxxxxxxx xxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx může být xxxxxx xxxxxx xxxx xxxxxxx hodnota XXXX. X&xxxx;xxxxxx správného xxxxxxxx xxxxxxxx xxxxxxxx prvku xxxxxxxxx. U výrazů x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) úvěrového xxxxxxxx xxxxxx, jmenovitá hodnota |
||||
ifrs-full |
IncreaseDecreaseInCurrentTaxExpenseIncomeDueToRateRegulation |
X duration, xxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxx regulace xxxxx |
Xxxxxxxxxx: XXXX&xxxx;14 odst. 34 |
documentation |
Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx. Xxxxxxxx xxxxx xx xxxxx pro xxxxxxxxx xxx, které xxx účtovat xxxxxxxxxx xx xxxxx xxxx xxxxxx, x&xxxx;xxxxx rámec xxxxxxx xxxxxxx nebo xxxxxxxxx xx xxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx daňový xxxxxx (xxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Zvýšení (xxxxxxx) xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv |
Příklad: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x), xxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX39 |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv. [Xxxxx: Xxxxxxxx xxxxxxxxxx cena xxxxxxxx xxxxxxxxxxx z pojistných xxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxx (snížení) xxxxxxxxxx ceny xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxXxxXxxxxxxXxxxxxXxxXxXxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxxx xxxxxxxx xxxxxxx (výnosu) x&xxxx;xxxxxx regulace xxxxx |
Xxxxxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;34 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx daňového xxxxxxx (xxxxxx) x&xxxx;xxxxxx xxxxxxxx xxxxx. Regulace sazeb xx rámec xxx xxxxxxxxx cen, které xxx účtovat xxxxxxxxxx xx zboží xxxx xxxxxx, x&xxxx;xxxxx xxxxx xxxxxxx xxxxxxx xxxx xxxxxxxxx xx xxxxxx xxxxxxxxxx sazeb. [Xxxxx: Xxxxxxxx daňový xxxxxx (xxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxXxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx daňového xxxxxxx (xxxxxx) |
Xxxxxxx xxxxx: IAS 12 xxxx.&xxxx;81 |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxxx xxxxxxxx xxxxxxx (xxxxxx). [Xxxxx: Odložený daňový xxxxxxx (xxxxxxx)] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxxxxx xxxxxxx (xxxxxx) xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxXxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx příslibu x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxxx možného xxxxxxx xxxxxxxxxxxxxxxxxxxxx předpokladu |
Zveřejnění: XXX 19 xxxx.&xxxx;145 písm. a) |
documentation |
Přírůstek (xxxxxx) xxxxxxxxx příslibu x&xxxx;xxxxxxxxxxxx xxxxxxx, který xx xxx xxxxxxxx xxxxxxxx významného xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx xxxx xx konci vykazovaného xxxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxxxxxxxxxxx předpoklady [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxXxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxx přiměřeně xxxxxxx xxxxxxx pojistněmatematického xxxxxxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;145 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxx příslibu x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx xx xxx způsoben zvýšením xxxxxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx, xxxxx xxxx na xxxxx vykazovaného xxxxxx xxxxxxxxx xxxxx. [Odkaz: Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxxXxxxxxXxXxxxXxxxxXxXxxxxxxXxxxxxXxxxXxxXxxxxxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) splatných xxxxxxxx v důsledku xxxxx xxxxxx xxxxxxx xxxxxxxxxxx xxxxx určených x&xxxx;xxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXXXX 17 xxxx.&xxxx;16 xxxx. b) |
documentation |
Přírůstek (xxxxxx) xxxxxxxxx dividend x&xxxx;xxxxxxxx změny reálné xxxxxxx xxxxxxxxxxx xxxxx xxxxxxxx k rozdělení vlastníkům. |
||||
ifrs-full |
IncreaseDecreaseInEquityDueToReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17 |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx přiměřeně xxxxxxx snížení xxxxxxxx xxxxxx, xxxxx vyplývá xx xxxxx xxxxxxxxxxx xx rozsahu působnosti XXXX 17 |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;128 xxxx.&xxxx;x) xxx xx), xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;128 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx, xxxxx by byl xxxxxxxx xxxxxxxxx možným xxxxxxxx xxxxxxxx xxxxxx, xxxxx xxxxxxx xx xxxxx spadajících xx xxxxxxx působnosti XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxXxxxxxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxxxxxxxXxxxxxxxxXxxxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx rizika, xxxxx xxxxxxx xx xxxxx xxxxxxxxxxx do rozsahu xxxxxxxxxx XXXX 17, xxxxxxxx xxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxx xxxxxxxx zajistnými xxxxxxxxx |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;128 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) vlastního xxxxxxxx xxxx zmírněním rizika xxxxxxxx xxxxxxxxxx smlouvami, xxxxx by byl xxxxxxxx xxxxxxxxx xxxxxx xxxxxxxx xxxxxxxx xxxxxx, xxxxx xxxxxxx xx xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxXxxxxxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxx kapitálu x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx rizika, které xxxxxxx ze xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx IFRS 17 |
Xxxxxxxxxx: xxxxxx od 1. 1. 2023, XXXX 17 xxxx.&xxxx;128 xxxx.&xxxx;x) xxx x), xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;128 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxx, xxxxx by xxx způsoben xxxxxxxxx xxxxxx xxxxxxxx xxxxxxxx xxxxxx, xxxxx xxxxxxx xx xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxXxxxxxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxxxxxxxXxxxxxxxxXxxxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx kapitálu x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx proměnné xxxxxx, xxxxx vyplývá xx xxxxx xxxxxxxxxxx xx xxxxxxx působnosti XXXX 17, xxxxxxxx xxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: účinný od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;128 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) vlastního xxxxxxxx xxxx zmírněním xxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx, xxxxx xx xxx xxxxxxxx xxxxxxxxx xxxxxx xxxxxxxx xxxxxxxx xxxxxx, které vyplývá xx xxxxx xxxxxxxxxxx xx xxxxxxx působnosti XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxxx xxxxxxx, podmíněné xxxxxxx vykázané x&xxxx;xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX 3 xxxx. X67 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Podmíněné xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx; Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx stávajících xxxxxx, xxxxxxx rezervy |
Zveřejnění: XXX 37 odst. 84 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxx. [Xxxxx: Xxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxXxXxxxxxXxxxXxXxxxXxxxxxxxxxxXxxXxxxxxxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx záruce |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxxxxx: IFRS 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxxxx (snížení) xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx a smluv x&xxxx;xxxxxxxx xxxxxx. [Odkaz: Xxxxxxx xxxxxxxx úvěrových xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxx (xxxxxxx) úvěrové xxxxxxxx xxxxxxxxx příslibů x&xxxx;xxxxx x&xxxx;xxxxxxxx záruce |
||||
ifrs-full |
IncreaseDecreaseInExposureToCreditRiskOnLoanCommitmentsAndFinancialGuaranteeContractsAbstract |
label |
Zvýšení (xxxxxxx) xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx a smluv x&xxxx;xxxxxxxx záruce [abstract] |
||
ifrs-full |
IncreaseDecreaseInFairValueMeasurementAssets |
X duration, xxxxx |
xxxxx |
Xxxxxxx (snížení) ocenění xxxxxxx xxxxxxxx, aktiva |
Zveřejnění: XXXX 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx (snížení) xxxxxxx xxxxx reálnou xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxx (snížení) xxxxxxx xxxxxxx xxxxxxxx xxxxxx, aktiva |
||||
ifrs-full |
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputAssets |
X duration, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx přiměřeně xxxxxxx snížení xxxxxxxxxxxxxxx xxxxxxx veličiny, xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (xxxxxxx) xxxxxxx xxxxx reálnou xxxxxxxx v důsledku xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx veličiny. |
||||
ifrs-full |
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputEntitysOwnEquityInstruments |
X duration, credit |
label |
Zvýšení (xxxxxxx) xxxxxxx reálnou xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx, vlastní xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (xxxxxxx) xxxxxxx xxxxxxxxx xxxxxxxxxxxx nástrojů účetní xxxxxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx nepozorovatelné vstupní xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx (snížení) xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx vstupní xxxxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx reálnou xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx možného xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx v důsledku xxxxxxxxx možného xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xx zdanění, xxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. h) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (snížení) ocenění xxxxx reálnou xxxxxxxx x&xxxx;xxxxxxxx přiměřeně xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xx xxxxxxx. [Xxxxx: Daňový xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxXxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxx přiměřeně xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xx xxxxxxx, xxxxxxx kapitálové xxxxxxxx účetní xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (xxxxxxx) xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx možného xxxxxxx nepozorovatelné xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledku po xxxxxxx. [Xxxxx: Daňový xxxxx (náklad)] |
||||
ifrs-full |
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxLiabilities |
X duration |
label |
Zvýšení (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx přiměřeně xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx vykázaného v ostatním xxxxxx xxxxxxxx po xxxxxxx, závazky |
Obvyklá xxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (snížení) xxxxxxx xxxxxxx xxxxxxx xxxxxxxx v důsledku xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xx xxxxxxx. [Xxxxx: Xxxxxx výnos (náklad)] |
||||
ifrs-full |
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeBeforeTaxAssets |
X duration |
label |
Zvýšení (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx v důsledku xxxxxxxxx xxxxxxx xxxxxxx nepozorovatelné xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx úplném výsledku xxxx xxxxxxxx, xxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (xxxxxxx) xxxxxxx aktiv xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx vstupní xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xxxx xxxxxxxx. [Xxxxx: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx možného xxxxxxx xxxxxxxxxxxxxxx xxxxxxx veličiny xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (xxxxxxx) xxxxxxx xxxxxxxxx kapitálových xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx v důsledku xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx vstupní xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx před xxxxxxxx. [Xxxxx: Xxxxxx výnos (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (snížení) xxxxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx snížení xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx před zdaněním, xxxxxxx |
Xxxxxxx praxe: IFRS 13 xxxx.&xxxx;93 písm. h) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx nepozorovatelné xxxxxxx xxxxxxxx vykázaného x&xxxx;xxxxxxxx xxxxxx xxxxxxxx před xxxxxxxx. [Xxxxx: Xxxxxx xxxxx (náklad)] |
||||
ifrs-full |
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleDecreaseInUnobservableInputRecognisedInProfitOrLossAfterTaxAssets |
X duration |
label |
Zvýšení (xxxxxxx) xxxxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx nepozorovatelné xxxxxxx xxxxxxxx vykázaného x&xxxx;xxxxxxxxxxxx xxxxxxxx po xxxxxxx, xxxxxx |
Xxxxxxx praxe: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod ii) |
documentation |
Částka xxxxxxx (xxxxxxx) xxxxxxx xxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx nepozorovatelné xxxxxxx xxxxxxxx xxxxxxxxxx v hospodářském xxxxxxxx po zdanění. [Xxxxx: Xxxxxx výnos (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (snížení) xxxxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxx xxxxxxxxx možného snížení xxxxxxxxxxxxxxx xxxxxxx veličiny xxxxxxxxxx v hospodářském xxxxxxxx xx xxxxxxx, vlastní xxxxxxxxxx xxxxxxxx účetní xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. h) bod ii) |
documentation |
Částka xxxxxxx (xxxxxxx) xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx jednotky xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx vykázaného x&xxxx;xxxxxxxxxxxx xxxxxxxx xx xxxxxxx. [Xxxxx: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (snížení) xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx vstupní xxxxxxxx xxxxxxxxxx v hospodářském xxxxxxxx po zdanění, xxxxxxx |
Xxxxxxx praxe: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod ii) |
documentation |
Částka xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx vstupní xxxxxxxx xxxxxxxxxx v hospodářském xxxxxxxx xx xxxxxxx. [Xxxxx: Xxxxxx výnos (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) ocenění xxxxxxx xxxxxxxx v důsledku xxxxxxxxx xxxxxxx snížení xxxxxxxxxxxxxxx vstupní xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxx, xxxxxx |
Xxxxxxx xxxxx: IFRS 13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (xxxxxxx) xxxxxxx xxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx snížení xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx v hospodářském výsledku xxxx zdaněním. [Xxxxx: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) ocenění xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx snížení xxxxxxxxxxxxxxx xxxxxxx veličiny xxxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku před xxxxxxxx, vlastní kapitálové xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod ii) |
documentation |
Částka xxxxxxx (xxxxxxx) xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxx přiměřeně možného xxxxxxx nepozorovatelné xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx před xxxxxxxx. [Xxxxx: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxx zdaněním, xxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx zvýšení (xxxxxxx) xxxxxxx závazků xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx možného xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx v hospodářském výsledku xxxx xxxxxxxx. [Odkaz: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (snížení) ocenění xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx zvýšení xxxxxxxxxxxxxxx vstupní xxxxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) bod ii) |
documentation |
Částka xxxxxxx (xxxxxxx) xxxxxxx aktiv xxxxxxx hodnotou x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx vstupní xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx (snížení) xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx vstupní xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (snížení) xxxxxxx xxxxxxxxx kapitálových nástrojů xxxxxx jednotky xxxxxxx xxxxxxxx v důsledku xxxxxxxxx xxxxxxx xxxxxxx nepozorovatelné xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx v důsledku xxxxxxxxx xxxxxxx xxxxxxx nepozorovatelné xxxxxxx xxxxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx reálnou xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx veličiny. |
||||
ifrs-full |
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInOtherComprehensiveIncomeAfterTaxAssets |
X duration |
label |
Zvýšení (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx nepozorovatelné vstupní xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledku xx xxxxxxx, aktiva |
Obvyklá xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (xxxxxxx) xxxxxxx aktiv reálnou xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx veličiny xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xx xxxxxxx. [Xxxxx: Xxxxxx výnos (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxXxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx veličiny xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xx xxxxxxx, vlastní xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (snížení) xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx přiměřeně xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx veličiny vykázaného x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xx xxxxxxx. [Xxxxx: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) ocenění reálnou xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xx zdanění, xxxxxxx |
Xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod ii) |
documentation |
Částka xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx možného xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx v ostatním xxxxxx xxxxxxxx xx xxxxxxx. [Xxxxx: Xxxxxx výnos (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (snížení) ocenění xxxxxxx hodnotou x&xxxx;xxxxxxxx xxxxxxxxx možného xxxxxxx xxxxxxxxxxxxxxx vstupní veličiny xxxxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx xxxx xxxxxxxx, xxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod ii) |
documentation |
Částka xxxxxxx (xxxxxxx) ocenění xxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx nepozorovatelné xxxxxxx xxxxxxxx vykázaného x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xxxx xxxxxxxx. [Xxxxx: Daňový xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx přiměřeně možného xxxxxxx xxxxxxxxxxxxxxx vstupní xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledku xxxx xxxxxxxx, vlastní xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (xxxxxxx) xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx nepozorovatelné xxxxxxx xxxxxxxx xxxxxxxxxx v ostatním xxxxxx xxxxxxxx před xxxxxxxx. [Odkaz: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx reálnou xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx možného xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx v ostatním xxxxxx xxxxxxxx xxxx xxxxxxxx, xxxxxxx |
Xxxxxxx praxe: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (xxxxxxx) xxxxxxx závazků xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx přiměřeně xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx xxxx xxxxxxxx. [Xxxxx: Xxxxxx výnos (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx reálnou xxxxxxxx v důsledku přiměřeně xxxxxxx xxxxxxx nepozorovatelné xxxxxxx veličiny vykázaného x&xxxx;xxxxxxxxxxxx výsledku xx xxxxxxx, aktiva |
Obvyklá praxe: XXXX&xxxx;13 xxxx.&xxxx;93 písm. h) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (snížení) xxxxxxx xxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx po xxxxxxx. [Xxxxx: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx reálnou xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx vykázaného v hospodářském xxxxxxxx xx xxxxxxx, xxxxxxx kapitálové xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx praxe: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx zvýšení (xxxxxxx) xxxxxxx vlastních kapitálových xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx veličiny xxxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku xx xxxxxxx. [Odkaz: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx reálnou xxxxxxxx x&xxxx;xxxxxxxx přiměřeně xxxxxxx xxxxxxx nepozorovatelné xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xx xxxxxxx, xxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx (snížení) xxxxxxx závazků reálnou xxxxxxxx v důsledku xxxxxxxxx xxxxxxx zvýšení nepozorovatelné xxxxxxx xxxxxxxx vykázaného x&xxxx;xxxxxxxxxxxx xxxxxxxx xx xxxxxxx. [Xxxxx: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx nepozorovatelné xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxx zdaněním, xxxxxx |
Xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod ii) |
documentation |
Částka xxxxxxx (xxxxxxx) xxxxxxx xxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx možného xxxxxxx nepozorovatelné xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxx. [Xxxxx: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (snížení) xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxx, xxxxxxx xxxxxxxxxx nástroje xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. h) bod ii) |
documentation |
Částka xxxxxxx (snížení) xxxxxxx xxxxxxxxx kapitálových xxxxxxxx xxxxxx jednotky xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx xxxxxxx veličiny xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxx. [Xxxxx: Xxxxxx xxxxx (náklad)] |
||||
ifrs-full |
IncreaseDecreaseInFairValueMeasurementDueToReasonablyPossibleIncreaseInUnobservableInputRecognisedInProfitOrLossBeforeTaxLiabilities |
X duration |
label |
Zvýšení (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx možného xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxx zdaněním, xxxxxxx |
Xxxxxxx praxe: IFRS 13 xxxx.&xxxx;93 písm. h) bod ii) |
documentation |
Částka xxxxxxx (xxxxxxx) ocenění xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx vstupní xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx před xxxxxxxx. [Xxxxx: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx hodnotou, xxxxxxx xxxxxxxxxx nástroje xxxxxx jednotky |
Zveřejnění: XXXX 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx (snížení) xxxxxxx xxxxxxxxx kapitálových nástrojů xxxxxx jednotky reálnou xxxxxxxx. [Xxxxx: V reálné xxxxxxx [member]; Xxxxxxx xxxxxxxxxx nástroje xxxxxx xxxxxxxx [member]] |
||||
totalLabel |
Zvýšení (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx xxxxxx, vlastní xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxXxXxxxxXxxxxxXxxXxxxxxxXxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) ocenění reálnou xxxxxxxx xxx xxxxxxx xxxxxxxxxx, xx&xxxx;xxxxxxx xxxx xxxxxxx veličiny xxxxxx xxxxxxxxxx, xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxXxXxxxxXxxxxxXxxXxxxxxxXxxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) ocenění xxxxxxx xxxxxxxx pro analýzy xxxxxxxxxx, xx&xxxx;xxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx, xxxxxxx kapitálové xxxxxxxx xxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxXxXxxxxXxxxxxXxxXxxxxxxXxxxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx xxx xxxxxxx xxxxxxxxxx, xx&xxxx;xxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxx jednotlivě, xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxXxXxxxxXxxxxxxxXxxxxxXxxXxxxxxxXxxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx pro xxxxxxx citlivosti, xx&xxxx;xxxxxxx xx xxxx xxxxxxxxx xxxxxxx xxxxxx xxxxxxxx, xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxXxXxxxxXxxxxxxxXxxxxxXxxXxxxxxxXxxxxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx xxx xxxxxxx xxxxxxxxxx, xx&xxxx;xxxxxxx je více xxxxxxxxx xxxxxxx xxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx jednotky [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxXxXxxxxXxxxxxxxXxxxxxXxxXxxxxxxXxxxxxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) ocenění xxxxxxx hodnotou pro xxxxxxx xxxxxxxxxx, xx&xxxx;xxxxxxx xx xxxx xxxxxxxxx xxxxxxx měněno xxxxxxxx, xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxxx, závazky |
Zveřejnění: IFRS 13 odst. 93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: V reálné xxxxxxx [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxx (snížení) xxxxxxx xxxxxxx hodnotou xxxxxx, xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4 |
X&xxxx;xxxxxxxx, debit |
label |
Zvýšení (xxxxxxx) xxxxxx hodnoty finančních xxxxx podle odst. 39E xxxx.&xxxx;x) xxxxxxxxx XXXX 4 |
Xxxxxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X písm. a) |
documentation |
Zvýšení (xxxxxxx) xxxxxx xxxxxxx xxxxxxxxxx xxxxx xxxxx&xxxx;xxxx.&xxxx;39X písm. a) xxxxxxxxx IFRS 4. [Xxxxx: Finanční xxxxxx xxxxx xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4, xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxXxxxxXxxxXxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4 |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxx xxxxxxx xxxxxx xxxxxxxxxx aktiv, xxx xxxxx jsou xxxxxxxxxxxxx v odst. 39E písm. a) xxxxxxxxx XXXX 4 |
Zveřejnění: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxx xxxxxxx xxxxxx xxxxxxxxxx aktiv, než xxxxx jsou xxxxxxx x&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) standardu XXXX 4. [Xxxxx: Xxxxxxxx xxxxxx podle xxxx.&xxxx;39X písm. a) xxxxxxxxx XXXX 4, reálná xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxxx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx aktiv [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxXxxxXxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxx xxxxxxxxxxx xx xxxxx xxxxxxxx xxxxxxxxx, prvotní xxxxxxx xxxxxxxxx XXXX 9 |
Zveřejnění: XXXX 7.42L xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) finančních xxxxx xxxxxxxxxxx xx xxxxx atributu oceňování xxx xxxxxxxx xxxxxx xxxxxxxx na xxxxxxxx XXXX 9. [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxXxXxxxxxxxxxxXxxxxxxxXxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx aktiv xx xxxxxxx kategorie xxxxxxxxx, xxxxxxx xxxxxxx xxxxxxxxx IFRS 9 |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxxx xxxxx xx xxxxxxx xxxxxxxxx oceňování x&xxxx;xxxxxxx xx xxxxxxxxxx IAS 39 (xx. xxxxx xxxxxxxxx xx změny xxxxxxxx oceňování xxx xxxxxxxx xx xxxxxxxx XXXX 9). [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxXxxxXxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxxxx xxxxxxxxxxx xx xxxxx xxxxxxxx xxxxxxxxx, xxxxxxx xxxxxxx xxxxxxxxx IFRS 9 |
Xxxxxxxxxx: XXXX 7.42L xxxx. b) |
documentation |
Přírůstek (xxxxxx) xxxxxxxxxx xxxxxxx xxxxxxxxxxx xx xxxxx atributu xxxxxxxxx xxx xxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxx XXXX 9. [Xxxxx: Finanční xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxXxxxxXxXxxxxxxxxxxXxxxxxxxXxxxxXxxxxxxxxxxXxXXXX9 |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxxx xxxxxxx xx základě xxxxxxxxx oceňování, prvotní xxxxxxx xxxxxxxxx IFRS 9 |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxxx závazků xx xxxxxxx kategorií xxxxxxxxx x&xxxx;xxxxxxx xx standardem XXX 39 (xx. xxxxx xxxxxxxxxxx xx xxxxx xxxxxxxx oceňování xxx xxxxxxxx xx XXXX 9). [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;99 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx smluv. [Odkaz: Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) závazku (xxxxxx) z pojistných xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxXxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Přírůstek (xxxxxx) xxxxxxxxxx závazků, xxxxxxxx x&xxxx;xxxxxxxxx |
Xxxxxxx xxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, XXX 1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx závazků, xxxxxxxx x&xxxx;xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx aktiv x&xxxx;xxxxxxxxx |
Xxxxxxx xxxxx: XXX 38 xxxx.&xxxx;118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxxx xxxxx a goodwillu. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx z financování |
Zveřejnění: XXX 7 xxxx.&xxxx;44X |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx z financování. [Xxxxx: Závazky x&xxxx;xxxxxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (úbytek) xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx a zajistných smluv |
Příklad: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x), příklad: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX37 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx plynoucí z vystavených xxxxxxxxxx a zajistných smluv] |
||||
totalLabel |
Přírůstek (xxxxxx) xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx pojistných x&xxxx;xxxxxxxxxx xxxxx celkem |
||||
ifrs-full |
IncreaseDecreaseInNetAssetsAvailableForBenefits |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) čistých xxxxx xxxxxxxxxxxx xxx xxxxxxx |
Xxxxxxxxxx: XXX 26 xxxx.&xxxx;35 xxxx. b) |
documentation |
Přírůstek (úbytek) xxxxxxx xxxxx xxxxxxxxxxxx xxx xxxxxxx. Xxxxx xxxxxx xxxxxxxxxx pro xxxxxxx xxxx xxxxxx xxxxxxxxxx xxxxx snížená x&xxxx;xxxx xxxxxxx xxx xx, které xxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxxxx xxxxxxxx hodnoty xxxxxxxxxxxx xxxxxxxxxx xxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx xxxxx xxxxxxxxxxxx xxx xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) xxxxxxx xxxxxxx (aktiv) x&xxxx;xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;19 xxxx.&xxxx;141 |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxx xxxxxxx (xxxxx) z definovaných xxxxxxx. [Odkaz: Xxxxx xxxxxxx (xxxxxx) z definovaných xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (úbytek) čistých xxxxxxx (xxxxx) z definovaných xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxXxxxxxxxxXxxxXxxxxxxxxxxxxxXxxxxXxxXxxxxxxxxXxXxxxxxXxXxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) čistého závazku (xxxxxx) x&xxxx;xxxxxxxxxxxx požitků, xxxxx xx xxxxxxxxx xxxxxxxxxxxxxxxxx nákladů nezahrnutých xx xxxxxx x&xxxx;xxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;19 xxxx.&xxxx;141 |
xxxxxxxxxxxxx |
Xxxxxxx (snížení) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx je xxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxx období nezahrnutých xx výnosu z aktiv xxxxx. [Xxxxx: Xxxxxxxxxxxxxxx xxxxxxx; Xxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx požitků] [Xxxxxxx: Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xx xxxxxx x&xxxx;xxxxx xxxxx, xxxxx xxxxxxxxxxxx xxxxxxx; Snížení (xxxxxxx) čistého závazku (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx z výnosů x&xxxx;xxxxx xxxxx s výjimkou xxxxxx xxxx xxxxxxx x&xxxx;xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxXxxxxxxxxXxxxXxxxxxxXxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) čistého xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx praxe: IAS 19 xxxx.&xxxx;141 |
xxxxxxxxxxxxx |
Xxxxxxx (snížení) čistého xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx (xxxxxx) xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx xxxxxxx; Hospodářský xxxxxxxx] [Xxxxxxx: Xxxxxxx xx xxxxxxxxxxxxx požitky xx xxxxxxxx pracovního xxxxxx x&xxxx;xxxxxxxxxxxx výsledku, xxxxx xxxxxxxxxxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxx (xxxxxxx) xxxxxxx závazku (xxxxxx) z definovaných xxxxxxx, xxxxx vyplývají x&xxxx;xxxxxxx (xxxxxx) v hospodářském xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxXxxxxxxxxXxxxXxxxxxxxxxxxxXxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx (snížení) čistého xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxx xxxx |
Xxxxxxx praxe: XXX&xxxx;19 odst. 141 |
documentation |
Zvýšení (xxxxxxx) xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx jiných xxxx. [Xxxxx: Čisté závazky (xxxxxx) x&xxxx;xxxxxxxxxxxx požitků; Xxxxxxx (xxxxxxx) čistého xxxxxxx (xxxxxx) z definovaných xxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx; Snížení (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx v důsledku xxxxx (ztráty) x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxx xxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxXxxxxxxxxxXxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Přírůstek (xxxxxx) xxxxx xxxxxxxxx xx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;93 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxx xxxxxxxxx xx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxx investice xx xxxxxxxxxx leasingu] |
||||
ifrs-full |
IncreaseDecreaseInNumberOfOrdinarySharesIssued |
shares |
label |
Přírůstek (úbytek) xxxxx xxxxxxxx xxxxxxxxx xxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) počtu xxxxxxxx kmenových xxxxx. [Xxxxx: Kmenové akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxXxXxxxxxXxxxxxxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxx xxxxx x&xxxx;xxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;79 xxxx.&xxxx;x) xxx iv) |
documentation |
Přírůstek (xxxxxx) xxxxx xxxxx x&xxxx;xxxxx. [Xxxxx: Xxxxx xxxxx x&xxxx;xxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) xxxxx xxxxx v oběhu xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxXxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxXxxxxxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxx (xxxxxx) x&xxxx;xxxxxxxx přiměřeně xxxxxxx xxxxxxx xxxxxxxx xxxxxx, které vyplývá xx xxxxx xxxxxxxxxxx xx rozsahu xxxxxxxxxx XXXX 17 |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 odst. 128 xxxx.&xxxx;x) xxx xx), xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 odst. 128 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) zisku (xxxxxx), xxxxx xx bylo xxxxxxxxx xxxxxxxxx možným xxxxxxxx proměnné rizika, xxxxx xxxxxxx ze xxxxx xxxxxxxxxxx do xxxxxxx xxxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxXxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxXxxxxxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxxxxxxxXxxxxxxxxXxxxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxx (ztráty) x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx rizika, xxxxx xxxxxxx xx xxxxx xxxxxxxxxxx xx rozsahu xxxxxxxxxx XXXX 17, xxxxxxxx smlouvy xxxxxxxxx xxxx xxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;128 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxx (xxxxxx) xxxx xxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx, xxxxx by xxx xxxxxxxx xxxxxxxxx xxxxxx xxxxxxxx xxxxxxxx xxxxxx, xxxxx xxxxxxx xx xxxxx spadajících do xxxxxxx xxxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxXxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxXxxxxxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx (snížení) xxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxxxxx možného xxxxxxx xxxxxxxx xxxxxx, xxxxx xxxxxxx xx smluv xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx XXXX 17 |
Zveřejnění: xxxxxx od 1. 1. 2023, XXXX 17 odst. 128 xxxx.&xxxx;x) xxx ii), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;128 písm. a) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxx (snížení) xxxxx (xxxxxx), xxxxx xx xxxx xxxxxxxxx přiměřeně xxxxxx zvýšením proměnné xxxxxx, xxxxx xxxxxxx xx xxxxx xxxxxxxxxxx xx rozsahu xxxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxXxxxXxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxXxxxxxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17XxxxxxxxxXxxxxxxxxXxxxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zvýšení (xxxxxxx) xxxxx (ztráty) x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx proměnné xxxxxx, xxxxx xxxxxxx ze xxxxx xxxxxxxxxxx do xxxxxxx xxxxxxxxxx IFRS 17, pojistné xxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxx xxxxxxxx zajistnými xxxxxxxxx |
Xxxxxxxxxx: účinný od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;128 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxx (xxxxxx) xxxx xxxxxxxxx xxxxxx xxxxxxxx zajistnými xxxxxxxxx, xxxxx xx xxxx xxxxxxxxx přiměřeně xxxxxx zvýšením xxxxxxxx xxxxxx, xxxxx xxxxxxx xx xxxxx xxxxxxxxxxx xx rozsahu působnosti XXXX 17. |
||||
ifrs-full |
IncreaseDecreaseInProvisionForUnearnedPremium |
X duration, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx xx xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx xx nezasloužené xxxxxxxx. [Xxxxx: Nezasloužené xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx)&xxxx;xxxxxxxxxx zůstatků xxxx xxxxxxxx rozlišení xxx xxxxxx regulaci |
Zveřejnění: XXXX 14 xxxx.&xxxx;33 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx)&xxxx;xxxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx. [Xxxxx: Kreditní zůstatky xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Přírůstek (xxxxxx)&xxxx;xxxxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 14 xxxx.&xxxx;33 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) debetních xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx. [Odkaz: Debetní xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) debetních xxxxxxxx xxxx časového xxxxxxxxx xxx cenové xxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxx |
Xxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x), příklad: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX37 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) zajistných xxxxx. [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (úbytek) zajistných xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxXxXxxxxXxxXxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxXxxxxxxxxxX18xX19xX24xXxxX24xXxXXXX17XxxxXxxxXxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) xxxxx zisků x&xxxx;xxxxx x&xxxx;xxxxxxxxxx aktiv xxxxxxxxx xxxxxxx hodnotou xx&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx s pojistnými smlouvami, xx&xxxx;xxx xxxx xxxxxxx xxxxxxxxxx xxxx. X18 xxxx. x), xxxx. X19 xxxx. x), xxxx. X24 xxxx. x) x&xxxx;xxxx. C24 xxxx. x) xxxxxxxxx XXXX 17 |
Obvyklá xxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 odst. 116 |
documentation |
Přírůstek (xxxxxx) xxxxx xxxxx x&xxxx;xxxxx z finančních xxxxx xxxxxxxxx xxxxxxx hodnotou xx&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx s pojistnými smlouvami, xx&xxxx;xxx xxxx xxxxxxx xxxxxxxxxx xxxx. X18 xxxx. x), xxxx. X19 xxxx. b), xxxx. X24 písm. x) a odst. X24 xxxx. x) standardu XXXX 17. [Xxxxx: Xxxx zisků x&xxxx;xxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx hodnotou do ostatního xxxxxxx výsledku x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx, xx&xxxx;xxx xxxx xxxxxxx xxxxxxxxxx xxxx. C18 xxxx. x), xxxx. C19 xxxx. b), xxxx. X24 xxxx. x) x&xxxx;xxxx. X24 xxxx. x) xxxxxxxxx XXXX 17] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) xxxxxxx dceřiného xxxxxxx, xxxxxxx kapitál |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;106 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) vlastního xxxxxxxx xxxxxxxx x&xxxx;xxxxxx dceřiných xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxXxxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) dalšími xxxxxxxxx xxxxxxxxxx xxx pochopení xxxx, pojistné xxxxxxx (xxxxxx) |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;105 písm. d) |
documentation |
Přírůstek (úbytek) xxxxxxx (aktiva) z pojistných xxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxx, které xxxxx xxx nezbytné pro xxxxxxxxx xxxxx čisté xxxxxx hodnoty pojistných xxxxx. [Xxxxx: Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxXxXxxxXxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxXxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx, které xxxxxxxx x&xxxx;xxxxxxx času, xxxx xxxxxx xx xxxxxxx xxxxxx xxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxx xxxxxx xx xxxxxxx xxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxx, xxxxx xxxxxxxx x&xxxx;xxxxxxx xxxx. [Odkaz: Xxxxxxx xx úvěrové ztráty xxxxxxxxxx aktiv] |
||||
ifrs-full |
IncreaseDecreaseThroughAdjustmentsArisingFromPassageOfTimeLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssued |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx k úpravám, xxxxx xxxxxxxx x&xxxx;xxxxxxx xxxx, xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx pojistných x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: xxxxx xxxxx platnosti 1. 1. 2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) závazků xxxxxxxxxx z vystavených xxxxxxxxxx x&xxxx;xxxxxxxxxx smluv x&xxxx;xxxxxxxx xxxxx, xxxxx nastanou x&xxxx;xxxxxxx xxxx. [Xxxxx: Xxxxxxx plynoucí z vystavených xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxXxXxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) vzhledem x&xxxx;xxxxxxx, xxxxx nastanou x&xxxx;xxxxxxx xxxx, zajistná xxxxxx |
Xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxx, xxxxx nastanou x&xxxx;xxxxxxx xxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (úbytek) x&xxxx;xxxxxxxx odpisu xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx, xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx smluv |
Zveřejnění: xxxxxx xx 1. 1. 2023, IFRS 17 xxxx.&xxxx;103 písm. b) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxx z odpisu xxxxxxxxx xxxx z pořízení xxxxxxxx smlouvy. [Xxxxx: Xxxxxxx (xxxxxxx) z pojistných xxxxx; Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxxxxx toků x&xxxx;xxxxxxxx pojistné xxxxxxx, xxxxxxx (xxxxxxx) z pojistných xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxXxxxxxxxxxXxxxxxxXxxxXxxxxXxXxxxxxxXxxxxxxxxxxXxxXxxxxxXxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxXxXxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx xx xxxxx xxxx ztráty, xxxxxx rozdíl xxxx xxxxxxx xxxxxxxx xxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx, jenž má xxx zaúčtován xx xxxxx xxxx xxxxxx |
Xxxxxxx: XXXX 7 xxxx.&xxxx;28 xxxx.&xxxx;x), xxxxxxx: IFRS 7 odst. XX14 |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxxx xxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx finančních xxxxxxxx, jenž má xxx xxxxxxxxx do xxxxx nebo xxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxx xx xxxxx nebo xxxxxx. [Xxxxx: Xxxxxx xxxxxx xxxx xxxxxxx xxxxxxxx při prvotním xxxxxxxxxx x&xxxx;xxxxxxxxxx cenou, xxxx xx xxx xxxxxxxxx xx xxxxx xxxx ztráty; Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxxxxXxXxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) z rozdělení xxxxxxxxxxxxx xxxxx, vlastní xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;106 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) vlastního xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxxx zisky] |
||||
ifrs-full |
IncreaseDecreaseThroughBalancesRecognisedInCurrentPeriodInStatementOfFinancialPositionRegulatoryDeferralAccountCreditBalances |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) vzhledem k zůstatkům xxxxxxxxx x&xxxx;xxxxxx xxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx, xxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci |
Příklad: XXXX 14 odst. 33 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) kreditních xxxxxxxx xxxx časového xxxxxxxxx xxx cenové xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxx období xx xxxxxx o finanční pozici. [Xxxxx: Kreditní xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxXxxxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx, debetní xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx |
Xxxxxxx: XXXX 14 xxxx.&xxxx;33 písm. a) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx v důsledku xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxx xx xxxxxx o finanční xxxxxx. [Odkaz: Debetní xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) xxxxxxx xxxxxxx (aktiv) x&xxxx;xxxxxxxxxxxx požitků v důsledku xxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;141 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx závazků (xxxxx) x&xxxx;xxxxxxxxxxxx požitků x&xxxx;xxxxxxxx xxxxxxxxxxx kombinací x&xxxx;xxxxxxx. [Xxxxx: Podnikové kombinace [xxxxxx]; Xxxxx závazky (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxx xxxxxxxx xxxxxxx závazného xxxxxxxx z definovaných xxxxxxx xxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx požitků xxxxxxxxxxx x&xxxx;xxxxxxxxxxx kombinací xx xxxx být xxxxxxxx xxxxxxx hodnotou; xxxxxxx x&xxxx;xxxxxxxx podnikových xxxxxxxxx xx xxxx být xxxxxxxx xxxxxxxx hodnotou. Xxxxxxx reálné xxxxxxx xxxxx plánu xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (xxxxxxxxxx xxxxxxx čistého aktiva xxxxxxxxxxxx xxxxxxx) a měla xx xxx xxxxxxxx xxxxxxxx xxxxxxxx; xxxxxxx xxxxxx xxxxxxx xxxxx xxxxx xxxxxxxxxxx z podnikových xxxxxxxxx představují zvýšení xxxxxxx závazku x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxx by xxx xxxxxxxx kladnou xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (snížení) xxxx na náhradu xxxxxxxxxxxxx se xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx z podnikových kombinací x&xxxx;xxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;141 písm. h) |
documentation |
Přírůstek (xxxxxx) xxxx na xxxxxxx souvisejících xx xxxxxxxxx xxxxxxxx z definovaných xxxxxxx x&xxxx;xxxxxxxx účinků xxxxxxxxxxx kombinací a prodejů. [Xxxxx: Xxxxxxxxx kombinace [xxxxxx]; Práva na xxxxxxx související se xxxxxxxxx přísliby x&xxxx;xxxxxxxxxxxx xxxxxxx, x&xxxx;xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx, xxxxxxxx xxxxxx xxxxxxx (xxxxxxx) |
Xxxxxxx xxxxx: IAS 12 odst. 81 |
documentation |
Přírůstek (xxxxxx) xxxxxxxxxx daňového xxxxxxx (aktiva) x&xxxx;xxxxxxxx xxxxxxxxxxx kombinací. [Odkaz: Xxxxxxxx xxxxxx závazek (xxxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxXxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx peněžních xxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;105 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx vyplývající z peněžních xxxx. [Xxxxx: Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx smluv] |
||||
totalLabel |
Přírůstek (xxxxxx) v důsledku xxxxxxxxx xxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxXxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx peněžních xxxx, závazek (aktivum) x&xxxx;xxxxxxxxxx smluv [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxXxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx xx xxxxx xxxxxxxxx xxxxx, podmíněné xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx kombinaci |
Zveřejnění: XXXX 3 odst. X67 písm. c) |
documentation |
Přírůstek (xxxxxx) xxxxxxxxxxx xxxxxxx xxxxxxxxxx v podnikové kombinaci xxxxxxxxx xxxxxxx xxxxxxxxx xxxxx. [Odkaz: Xxxxxxxxx xxxxxxx xxxxxxxx v podnikové xxxxxxxxx; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxXxxxxxxxXxxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxx ke xxxxx xxxxxxxxx sazby, xxxx xxxxxxx |
Xxxxxxxxxx: XXX 37 xxxx.&xxxx;84 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) jiných xxxxxx x&xxxx;xxxxxxxx xxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxXxxxxxXxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxx xx změně xxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;106 xxxx. d) |
documentation |
Přírůstek (xxxxxx) xxxxxxxxx kapitálu xxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxx vlastního xxxxxxxx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
IncreaseDecreaseThroughChangeInRiskAdjustmentForNonfinancialRiskThatDoesNotRelateToFutureOrPastServiceInsuranceContractsLiabilityAsset |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxx xxxxxxxx úpravy xxxxxxxx xx&xxxx;xxxxxxxxxxxx xxxxxx, xxxxx se xxxxxx xxxxxxx xxx minulé xxxxxx, xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx smluv |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;104 písm. b) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx (xxxxxx) z pojistných xxxxx xxxxxxxxxxx xx xxxxx rizikové úpravy xxxxxxxx xx&xxxx;xxxxxxxxxxxx xxxxxx, xxxxx xx xxxxxx xxxxxxx xxx xxxxxx xxxxxx. [Odkaz: Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx; Xxxxxxxx xxxxxx týkající xx&xxxx;xxxxxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxxxxxXxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx)&xxxx;xxxxxxxx xx xxxxxx xxxxxxxxxxx xxxxx, xxxxxxxx xxxxxxxx účtů xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx |
Xxxxxxx: IFRS 14 xxxx.&xxxx;33 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx)&xxxx;xxxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx v důsledku změn xxxxxxxxxxx sazeb. [Xxxxx: Xxxxxxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxxxxxXxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx)&xxxx;xxxxxxxx xx xxxxxx xxxxxxxxxxx sazeb, debetní xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx |
Xxxxxxx: XXXX 14 xxxx.&xxxx;33 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx)&xxxx;xxxxxxxxx xxxxxxxx xxxx časového rozlišení xxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxx změn diskontních xxxxx. [Xxxxx: Debetní xxxxxxxx účtů časového xxxxxxxxx při xxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxxxxxxXxxxXxxxxxXxxxxxxxxxxXxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx xx&xxxx;xxxxxx x&xxxx;xxxxxxxx, xxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 odst. 104 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxx xx změn x&xxxx;xxxxxxxx, xxxxx upravují xxxxx x&xxxx;xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx; Xxxxx x&xxxx;xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxxxxxxXxxxXxXxxXxxxxxXxxxxxxxxxxXxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) vzhledem xx&xxxx;xxxxxx x&xxxx;xxxxxxxx, které xxxxxxxxxx xxxxx z pojistné xxxxxxx, xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;104 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) závazku (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxx xx změn x&xxxx;xxxxxxxx, xxxxx neupravují xxxxx x&xxxx;xxxxxxxx smlouvy. [Xxxxx: Závazek (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx; Xxxxx x&xxxx;xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxXxxxxxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) vzhledem xx xxxxxx xxxxxxxx xxxxxx, xxxxxxx z financování |
Zveřejnění: XXX 7 odst. 44B xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx z financování v důsledku xxxx reálných xxxxxx. [Xxxxx: Závazky z financování] |
||||
ifrs-full |
IncreaseDecreaseThroughChangesInForeignExchangeRatesNetDefinedBenefitLiabilityAsset |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx xxxxxxx (aktiv) x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxx xxxxx, xxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;141 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxx xxxxx. [Xxxxx: Xxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxx xxxxxxxx hodnoty xxxxxxxxx xxxxxxxx z definovaných xxxxxxx xxxx xxxxxxx xxxxxxx z definovaných xxxxxxx xxxxxxxxxxx xx změn xxxxxxxx xxxxx by xxxx být xxxxxxxx xxxxxxx hodnotou; xxxxxxx xx xxxx být xxxxxxxx xxxxxxxx xxxxxxxx. Xxxxxxx reálné hodnoty xxxxx plánu vyplývající xx xxxx měnových xxxxx představují snížení xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (ekvivalent zvýšení xxxxxxx xxxxxx definovaných xxxxxxx) x&xxxx;xxxx xx xxx xxxxxxxx xxxxxxxx xxxxxxxx; snížení xxxxxx xxxxxxx xxxxx xxxxx xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx požitků x&xxxx;xxxx by xxx xxxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx)&xxxx;xxxxxxxx ke xxxxxx xxxxxxxx xxxxx, xxxxxxxx xxxxxxxx účtů xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx |
Xxxxxxx: XXXX 14 xxxx.&xxxx;33 písm. a) xxx iii) |
documentation |
Přírůstek (xxxxxx)&xxxx;xxxxxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxx xxxxx. [Odkaz: Xxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx)&xxxx;xxxxxxxx xx xxxxxx xxxxxxxx xxxxx, debetní xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx |
Xxxxxxx: XXXX 14 xxxx.&xxxx;33 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) debetních zůstatků xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx měnových xxxxx. [Xxxxx: Xxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxXxxxxxxxXxXxxxxxXxxxXxXxxxXxxxxxxxxxxXxxXxxxxxxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) xxxxxxxx xx xxxxxx xxxxxx xxxx xxxxxxxxx xxxxxx, úvěrová xxxxxxxx xxxxxxxxx příslibů a smluv x&xxxx;xxxxxxxx xxxxxx |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: XXXX 7 xxxx. XX20X |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx xxxxxxxx xxxxxxxxx příslibů x&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxx modelů nebo xxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx expozice xxxxxxxxx xxxxxxxx x&xxxx;xxxxx o finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx ke změnám xxxxxx nebo parametrů xxxxxx, xxxxxxxx aktiva |
Příklad: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: XXXX 7 odst. XX20X |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxx v důsledku změn xxxxxx xxxx xxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxxxxxxxxXxxxXxXxxXxxxxxXxXxxxXxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx ke xxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx, xxxxx xxxxxxx xx xxxxxx ovládání, xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;106 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxx kapitálu xxxxxxxx xx xxxxxx podílů x&xxxx;xxxxxxxxx xxxxxxxxx, xxxxx xxxxxxx xx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxxxxxxxxXxxxXxXxxXxxxxxXxXxxxXxXxxxxxxXxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) vzhledem xx xxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx, xxxxx xxxxxxx xx ztrátě xxxxxxxx, xxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;12 odst. 18 |
documentation |
Přírůstek (úbytek) xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx podniku xxxxxxxx xx xxxxxx xxxxxx v dceřiných podnicích, xxxxx xxxxxxx xx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx podniky [xxxxxx]; Xxxxxxx xxxxxxx připadající xxxxxxxxxx xxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxxxXxxxxxXxXxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx xx&xxxx;xxxxxx, které xx xxxxxxxx ke xxxxxx x&xxxx;xxxxxx xxxxxx, závazek (xxxxxxx) z pojistných xxxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;104 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx (xxxxxx) z pojistných xxxxx xxxxxxxxxxx ze změn x&xxxx;xxxxxxxx, které se xxxxxxxx xx službě x&xxxx;xxxxxx xxxxxx. [Odkaz: Xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx xx xxxxxx, xxxxx xx vztahují ke xxxxxx x&xxxx;xxxxxx xxxxxx, xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxxxXxxxxxXxXxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx xx&xxxx;xxxxxx, xxxxx xx xxxxxxxx xx xxxxxx v běžném xxxxxx, xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxxxXxxxxxXxXxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) xxxxxxxx ke změnám, xxxxx xx xxxxxxxx x&xxxx;xxxxxxx xxxxxx, závazek (xxxxxxx) z pojistných xxxxx |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;103 xxxx.&xxxx;x) xxx iv), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;104 písm. a) |
documentation |
Přírůstek (xxxxxx) xxxxxxx (aktiva) z pojistných xxxxx xxxxxxxxxxx xx xxxx x&xxxx;xxxxxxxx, xxxxx xx xxxxxxxx x&xxxx;xxxxxxx xxxxxx. [Xxxxx: Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx xx xxxxxx, xxxxx xx xxxxxxxx k budoucí xxxxxx, xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxxxXxxxxxXxXxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxx ke změnám, xxxxx xx vztahují x&xxxx;xxxxxxx xxxxxx, závazek (aktivum) x&xxxx;xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxxxXxxxxxXxXxxxXxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) vzhledem xx&xxxx;xxxxxx, xxxxx se xxxxxxxx x&xxxx;xxxxxx xxxxxx, xxxxxxx (aktivum) z pojistných xxxxx |
Xxxxxxxxxx: účinný od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;103 písm. b) xxx xxx), zveřejnění: účinný xx 1. 1. 2023, IFRS 17 odst. 104 písm. c) |
documentation |
Přírůstek (xxxxxx) xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxx xx xxxx, xxxxx xx vztahují x&xxxx;xxxxxx xxxxxx, xx.&xxxx;xxxx v peněžních xxxxxx x&xxxx;xxxxxx, xxxxx xx týkají xxxxxxxxx xxxxxx. [Odkaz: Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx smluv] |
||||
ifrs-full |
IncreaseDecreaseThroughConversionOfConvertibleInstruments |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx xx konverzi xxxxxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;106 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx konverze xxxxxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxXxxxxxXxXxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Přírůstek (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx xxxxxx xx xxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx na xxxxxxx změny odhadu xxxxxxxxxx xxxx, xxxxxxx xxxxxx |
Xxxxxxx: XXXX 15 xxxx.&xxxx;118 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx aktiv x&xxxx;xxxxxxxx úprav xxxxxx xx xxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xx xxxxxxx xxxxx odhadu xxxxxxxxxx xxxx. Xxxxxxxxxx xxxx xx částka xxxxxxxxxxxx, xx xxxxxx xx účetní xxxxxxxx xxx xxxxx xxxxxx xxxxx xxxxxxx za xxxxxx xxxxxxxxxxxx xxxxx xxxx služeb xx xxxxxxxxx, s výjimkou xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxx (xxxxxxxxx xxxxxxx xxxx x&xxxx;xxxxxxx). [Xxxxx: Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx xxxxxx xx xxxx xxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxXxxxxxXxXxxxxxxxXxXxxxxxxxxxxXxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx xxxxxx xx bázi xxxxxxxxxxxxx xxxxxxxxx vznikajícím xx základě změny xxxxxx xxxxxxxxxx xxxx, xxxxxxx xxxxxxx |
Xxxxxxx: XXXX 15 xxxx.&xxxx;118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxx v důsledku xxxxx xxxxxx xx bázi xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xx xxxxxxx změny xxxxxx xxxxxxxxxx xxxx. Xxxxxxxxxx xxxx je xxxxxx xxxxxxxxxxxx, xx xxxxxx xx xxxxxx xxxxxxxx dle xxxxx xxxxxx nárok xxxxxxx xx xxxxxx přislíbeného xxxxx xxxx xxxxxx xx xxxxxxxxx, s výjimkou xxxxxx inkasovaných x&xxxx;xxxxxxxxxx xxxxxxx xxxxx (například xxxxxxx daně x&xxxx;xxxxxxx). [Xxxxx: Přírůstek (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx výnosů xx bázi kumulativního xxxxxxxxx, xxxxxxx závazky] |
||||
ifrs-full |
IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractAssets |
X duration, xxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxx x&xxxx;xxxxxxx výnosů na xxxx kumulativního xxxxxxxxx xxxxxxxxxxx na xxxxxxx xxxxx xxxxxxxxx xxxxxxx, xxxxxxx xxxxxx |
Xxxxxxx: XXXX 15 xxxx.&xxxx;118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) smluvních xxxxx x&xxxx;xxxxxxxx xxxxx xxxxxx na xxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xx xxxxxxx xxxxx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx (xxxxxx) vzhledem x&xxxx;xxxxxxx xxxxxx xx xxxx kumulativního xxxxxxxxx, xxxxxxx aktiva] |
||||
ifrs-full |
IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueArisingFromChangeInMeasureOfProgressContractLiabilities |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx k úpravám xxxxxx xx xxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xx xxxxxxx xxxxx xxxxxxxxx xxxxxxx, smluvní xxxxxxx |
Xxxxxxx: XXXX 15 xxxx.&xxxx;118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx xxxxxx xx xxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx na xxxxxxx xxxxx xxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx xxxxxx xx xxxx xxxxxxxxxxxxx dorovnání, smluvní xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxx x&xxxx;xxxxxxx xxxxxx xx xxxx kumulativního xxxxxxxxx xxxxxxxxxxx xx xxxxxxx modifikace smlouvy, xxxxxxx xxxxxx |
Xxxxxxx: XXXX 15 odst. 118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxx xxxxxx na xxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxx. Xxxxxxxxxx xxxxxxx xx xxxxxx změna xxxxxxx působnosti nebo xxxx (xxxxxxxx xxxxxxx) xxxxxxx, která xx xxxxxxxxx xxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx xxxxxx xx xxxx kumulativního xxxxxxxxx, xxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx xxxxxx na xxxx kumulativního dorovnání xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxx, xxxxxxx xxxxxxx |
Xxxxxxx: IFRS 15 xxxx.&xxxx;118 xxxx. b) |
documentation |
Přírůstek (xxxxxx) xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx úprav xxxxxx xx bázi kumulativního xxxxxxxxx xxxxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxx. Xxxxxxxxxx xxxxxxx xx xxxxxx xxxxx rozsahu xxxxxxxxxx nebo xxxx (xxxxxxxx xxxxxxx) xxxxxxx, xxxxx je xxxxxxxxx xxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxxx (xxxxxx) vzhledem x&xxxx;xxxxxxx xxxxxx na xxxx xxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx xxxxxx na xxxx xxxxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxxx |
Xxxxxxx: XXXX 15 xxxx.&xxxx;118 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxx výnosů xx bázi kumulativního xxxxxxxxx. [Odkaz: Xxxxxxx xxxxxx; Xxxxxx ze xxxxx se zákazníky] |
||||
ifrs-full |
IncreaseDecreaseThroughCumulativeCatchupAdjustmentsToRevenueContractLiabilities |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx xxxxxx na xxxx kumulativního dorovnání, xxxxxxx závazky |
Příklad: IFRS 15 xxxx.&xxxx;118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) smluvních xxxxxxx x&xxxx;xxxxxxxx xxxxx xxxxxx xx xxxx xxxxxxxxxxxxx dorovnání. [Odkaz: Xxxxxxx xxxxxxx; Xxxxxx xx xxxxx xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx, xxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;106 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx kapitálu x&xxxx;xxxxxxxx vyřazení dceřiných xxxxxxx. [Odkaz: Dceřiné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxXxxxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) vzhledem x&xxxx;xxxxxxxxx xxxx směnných xxxxx xxxxxx xxx, xxxxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxxxxx: XXX 7 xxxx.&xxxx;44X písm. c) |
documentation |
Přírůstek (xxxxxx) závazků x&xxxx;xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx změn xxxxxxxx xxxxx cizích xxx. [Odkaz: Xxxxxxx x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxXxxxxxxXxXxxxXxXxxxxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxx x&xxxx;xxxxxx xxxx xxxxxx xxxxxxxxx xx xxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx smluv, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx smluv (xxxxxx) |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;105 písm. b) |
documentation |
Přírůstek (úbytek) xxxxxxx (xxxxxx) z pojistných xxxxx xxxxxxxx ze xxxx rizika xxxxxxxxx xx strany xxxxxxxx xxxxxxxx xxxxxxxxxx smluv. [Xxxxx: Xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx xxxxx; Xxxxxx xxxxxxxx smlouvy [member]] |
||||
ifrs-full |
IncreaseDecreaseThroughEffectsOfContractsAcquiredInPeriodInsuranceContractsLiabilityAsset |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxx xxxxx xxxxxxxx x&xxxx;xxxxx xxxxxx, závazek (xxxxxxx) x&xxxx;xxxxxxxxxx smluv |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;108 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxx xxxxx xxxxxxxx od jiných účetních xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx xxxxx xxxx xxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxx xxxxxx. [Xxxxx: Xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxxXxXxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxx xxxxx prvotně xxxxxxxxxx x&xxxx;xxxxx xxxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;104 xxxx.&xxxx;x) xxx iii), xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;107 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxx z dopadů xxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx. [Xxxxx: Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxxxxxXxXxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxxXxXxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxx skupin xxxxxxxxxxx xxxxx xxxxxxx vykázaných x&xxxx;xxxxx xxxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 odst. 108 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx smluv xxxxxxxxxxx x&xxxx;xxxxxx xxxxxx xxxxxxxxxxx xxxxx prvotně xxxxxxxxxx v daném období. Xxxxxxxx smlouva ke dni xxxxxxxxx xxxxxxxx xxxxxxxxx, xxxxx xxxxxxx xxxx x&xxxx;xxxxxx xxxxxxxxx xx xxxxxxx, xxxxxxx xxxxx xxxxxxxx xxxxxxx toky x&xxxx;xxxxxxxx smlouvy x&xxxx;xxxxxxx xxxxxxx xxxx xxxxxxxxxxx xx xxxxxxx k datu xxxxxxxxx xxxxxxxx představují xxxxxx xxxxx odchozí xxx. [Xxxxx: Závazek (xxxxxxx) z pojistných smluv] |
||||
ifrs-full |
IncreaseDecreaseThroughExerciseOfOptions |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxx x&xxxx;xxxxxxxxx opcí, xxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 1 odst. 106 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (úbytek) xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;106 xxxx. d) |
documentation |
Přírůstek (xxxxxx) xxxxxxxxx kapitálu v důsledku xxxxxxxxx warrantů. |
||||
ifrs-full |
IncreaseDecreaseThroughExperienceAdjustmentsInsuranceContractsLiabilityAsset |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) v důsledku korekcí xx xxxxxxx xxxxxxxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;104 xxxx.&xxxx;x) bod xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) závazku (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxxx xxxxxxxxxx, x&xxxx;xxxxxxxx xxxxxx souvisejících s rizikovou xxxxxxx týkající xx xxxxxxxxxxxx xxxxxx xxxxxxxxxx xx xxxx.&xxxx;104 písm. b) xxxx ii) xxxxxxxxx XXXX 17. Xxxxxxx xx xxxxxxx zkušenosti xx xxxxxx mezi: x) u příjmů x&xxxx;xxxxxxxxxx (x&xxxx;xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxx, xxxx xxxx xxxxxxx toky x&xxxx;xxxxxxxx xxxxxxxx smlouvy x&xxxx;xxxx x&xxxx;xxxxxxxxxx) – xxxxxxx xxxxxxxxxxxxxxx xxxxxx x&xxxx;xxxxx xxxxxx xx začátku xxxxxx a skutečnými xxxxxxxxx xxxx v daném xxxxxx; xxxx x) u nákladů xx&xxxx;xxxxxxxx plnění (x&xxxx;xxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxxx smlouvy) – xxxxxxx xxxxxxxxxxxxxxx částek, xxxxx xxxx být xxxxxxxxxx x&xxxx;xxxxx období, xx xxxxxxx xxxxxx, x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxx xxxxxx. [Xxxxx: Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxx, xxxxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxxxxx: XXX 7 xxxx.&xxxx;44X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) závazků x&xxxx;xxxxxxxxxxx v důsledku finančních xxxxxxxxx xxxx. [Xxxxx: Xxxxxxx toky x&xxxx;(xxxxxxx x) xxxxxxxxxxx; Xxxxxxx x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxxxxxxxXxxXxxxxXxxxxxxxxXxxxxxxxXxXxxxxxXxxxXxXxxxXxxxxxxxxxxXxxXxxxxxxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) xxxxxxxx k pohybům xxxxxx xxx x&xxxx;xxxxx xxxxxxx, xxxxxxx xxxxxxxx úvěrových xxxxxxxx x&xxxx;xxxxx o finanční xxxxxx |
Xxxxxxx: IFRS 7 xxxx.&xxxx;35X, xxxxxxx: XXXX 7 xxxx. IG20B |
documentation |
Přírůstek (xxxxxx) xxxxxxx expozice xxxxxxxxx xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxx v důsledku pohybů xxxxxx měn x&xxxx;xxxxxx xxxxxx. [Odkaz: Xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) vzhledem x&xxxx;xxxxxxx xxxxxx měn a jiným xxxxxxx celkem, xxxxxxx xxxxxxxx úvěrových xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxxxxxxxXxxXxxxxXxxxxxxxxXxxxxxxxXxXxxxxxXxxxXxXxxxXxxxxxxxxxxXxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx k pohybům xxxxxx xxx a jiným xxxxxxx, úvěrová xxxxxxxx xxxxxxxxx xxxxxxxx a smluv x&xxxx;xxxxxxxx záruce [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxxxxxxxXxxXxxxxXxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxx x&xxxx;xxxxxxx xxxxxx xxx x&xxxx;xxxxx xxxxxxx, xxxxxxxx xxxxxx |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: XXXX 7 xxxx. IG20B |
documentation |
Přírůstek (úbytek) xxxxxxxxxx aktiv x&xxxx;xxxxxxxx xxxxxx xxxxxx xxx x&xxxx;xxxxxx xxxxxx. [Xxxxx: Xxxxxxxx aktiva] |
||||
totalLabel |
Přírůstek (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx xxxxxx xxx x&xxxx;xxxxx xxxxxxx xxxxxx, xxxxxxxx aktiva |
||||
ifrs-full |
IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssetsAbstract |
label |
Přírůstek (xxxxxx) vzhledem x&xxxx;xxxxxxx xxxxxx xxx a jiným xxxxxxx, xxxxxxxx aktiva [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxXxxxXxXxxxXxxxxxxxxxxXxxXxxxxxxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxx xxxxx, xxxxxxx xxxxxxxx úvěrových xxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxxxxx |
Xxxxxxx: XXXX&xxxx;7 odst. 35H, xxxxxxx: XXXX 7 xxxx. XX20X |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx a smluv x&xxxx;xxxxxxxx xxxxxx v důsledku xxxxxx xxx. [Xxxxx: Xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxx o finanční záruce] |
||||
ifrs-full |
IncreaseDecreaseThroughForeignExchangeFinancialAssets |
X duration, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxx xxxxx, finanční xxxxxx |
Xxxxxxx: IFRS 7 xxxx.&xxxx;35X, xxxxxxx: XXXX 7 xxxx. XX20X |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxx měn. [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxXxXxxxxxXxxxxxxXxXxxxxXxxXxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxXxxxxxxxxxX18xX19xX24xXxxX24xXxXXXX17XxxxXxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx zisků (xxxxx) v daném xxxxxx, xxxx zisků a ztrát x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxxx xx&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx v souvislosti x&xxxx;xxxxxxxxxx xxxxxxxxx, xx&xxxx;xxx xxxx xxxxxxx xxxxxxxxxx xxxx. X18 xxxx. x), xxxx. X19 xxxx. x), xxxx. X24 xxxx. b) x&xxxx;xxxx. C24 xxxx. x) standardu IFRS 17 |
Xxxxxxx: účinný od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;116 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxx xxxxx x&xxxx;xxxxx z finančních xxxxx xxxxxxxxx xxxxxxx xxxxxxxx do ostatního úplného xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx, xx&xxxx;xxx xxxx xxxxxxx xxxxxxxxxx xxxx. X18 písm. x), xxxx. X19 písm. x), odst. C24 xxxx. x) a odst. X24 xxxx. c) xxxxxxxxx IFRS 17, x&xxxx;xxxxxxxx xxxxx (xxxxx) x&xxxx;xxxxx období. [Xxxxx: Xxxx zisků x&xxxx;xxxxx x&xxxx;xxxxxxxxxx aktiv oceněných xxxxxxx xxxxxxxx xx&xxxx;xxxxxxxxx xxxxxxx výsledku x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx smlouvami, xx&xxxx;xxx xxxx xxxxxxx xxxxxxxxxx xxxx. C18 xxxx. x), odst. X19 xxxx. x), xxxx. X24 písm. b) x&xxxx;xxxx. X24 písm. x) xxxxxxxxx IFRS 17] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) x&xxxx;xxxxxxxx xxxxxxx xx xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxxxx xx&xxxx;xxxxxxxx xxxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx smluv |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;103 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxx z nákladů xx xxxxxxxx plnění x&xxxx;xxxxxx vzniklých xxxxxxx xx pojistná xxxxxx. [Xxxxx: Xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx smluv] |
||||
ifrs-full |
IncreaseDecreaseThroughIncurredClaimsPaidAndOtherInsuranceServiceExpensesPaidForInsuranceContractsIssuedExcludingInsuranceAcquisitionCashFlowsInsuranceContractsLiabilityAsset |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxxx xxxxxxxxxx plnění x&xxxx;xxxxxx xxxxxxxxx xxxxxxx xx xxxxxxxx plnění xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx s výjimkou peněžních xxxx z pořízení pojistné xxxxxxx, xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx smluv |
Zveřejnění: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 odst. 105 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx plnění x&xxxx;xxxxxx xxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx peněžních xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx. [Odkaz: Xxxxxxx (xxxxxxx) z pojistných xxxxx; Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxxxxx toků x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx smluv] |
||||
ifrs-full |
IncreaseDecreaseThroughIncurredClaimsRecoveredAndOtherInsuranceServiceExpensesRecoveredUnderReinsuranceContractsHeldInsuranceContractsLiabilityAsset |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xx xxxxxxxx xxxxxx xxxxxx xxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxx xxxxxxxxxx xxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;105 xxxx.&xxxx;x) bod xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxx xx zpětně xxxxxxxxx xxxxxxxxxx plnění x&xxxx;xxxxxx xxxxxxx xx xxxxxxxx xxxxxx zpětně xxxxxxxxx xx xxxxxxx xxxxxxxx xxxxxxxxxx smluv. [Xxxxx: Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx smluv; Xxxxxx xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) x&xxxx;xxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx, závazek (xxxxxxx) x&xxxx;xxxxxxxxxx smluv |
Zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;105 xxxx.&xxxx;x) xxx ii) |
documentation |
Přírůstek (xxxxxx) závazku (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx. Xxxxxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxx xx rozumí xxxxxxx xxxx xxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxx, xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxx xxxxx (smluv xxxxxxxxxxx xxxx smluv, xxxxxxx xxxxxxxxx xx xxxxxxx), xxxxx xxxx xxxxx xxxxxxxxxxxx portfoliu xxxxxxxxxx xxxxx, k němuž xxxx xxxxxxx xxxxx. Xxxx xxxxxxx toky xxxxxxxx xxxxxxx toky, xxxxx xxxxx xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx smlouvám xxxx skupinám pojistných xxxxx x&xxxx;xxxxx portfolia. [Xxxxx: Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxXxxxxxXxXxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxx xxxx nákladů x&xxxx;xxxxxxxxxx xxxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 105 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxx nebo xxxxxxx x&xxxx;xxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx (aktivum) z pojistných xxxxx; Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx plnění] |
||||
ifrs-full |
IncreaseDecreaseThroughInsuranceRevenueInsuranceContractsLiabilityAsset |
X duration, credit |
label |
Přírůstek (xxxxxx) x&xxxx;xxxxxxxx výnosů x&xxxx;xxxxxxxxxx smluv, xxxxxxx (xxxxxxx) z pojistných xxxxx |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 103 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxx (xxxxxx) z pojistných smluv xxxxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx; Xxxxxx x&xxxx;xxxxxxxxxx xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx smluv xxxxxx, xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) x&xxxx;xxxxxxxx xxxxxx z pojistných smluv, xxxxxxx (xxxxxxx) z pojistných xxxxx [abstract] |
||
ifrs-full |
IncreaseDecreaseThroughInsuranceRevenueNotRelatedToContractsThatExistedAtTransitionDateToWhichModifiedRetrospectiveApproachOrFairValueApproachHasBeenAppliedInsuranceContractsLiabilityAsset |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx výnosů x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxxxx xx xxxxxxxxx, které xxxxxxxxxx x&xxxx;xxxx xxxxxxxx xx xxxxxxxx, k němuž xxx uplatněn xxxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxx xxxxx xxxxxx xxxxxxx, xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx smluv |
Zveřejnění: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 odst. 114 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx smluv vyplývající x&xxxx;xxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxxxx xx xxxxxxxxx, xxxxx existovaly k datu xxxxxxxx xx xxxxxxxx, x&xxxx;xxxxx byl xxxxxxxx xxxxxxxxx xxxxxxxxxxxxxx xxxxxxx (xxxxxxx v odstavcích C6–C19A xxxxxxxxx XXXX 17) xxxx xxxxxxx xxxxx xxxxxx hodnoty (xxxxxxx x&xxxx;xxxxxxxxxx X20–X24X standardu XXXX 17). [Xxxxx: Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx; Xxxxxx x&xxxx;xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxXxxxxxxXxXxxxxxxxxXxxxXxxxxxxXxXxxxxxxxxxXxxxXxXxxxxXxxxXxxxxXxxxxxxxXxxXxxxXxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) x&xxxx;xxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxx xx xxxxxxxxx, které xxxxxxxxxx x&xxxx;xxxx xxxxxxxx xx xxxxxxxx, k němuž xxx xxxxxxxx xxxxxxx podle xxxxxx hodnoty, závazek (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;114 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxx z výnosů x&xxxx;xxxxxxxxxx xxxxx a nesouvisející xx xxxxxxxxx, xxxxx xxxxxxxxxx x&xxxx;xxxx xxxxxxxx xx xxxxxxxx, k němuž xxx xxxxxxxx xxxxxxx xxxxx xxxxxx xxxxxxx (xxxxxxx x&xxxx;xxxxxxxxxx X20–X24X standardu XXXX 17). [Odkaz: Xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx xxxxx; Xxxxxx z pojistných xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxXxxxxxxXxXxxxxxxxxXxxxXxxxxxxXxXxxxxxxxxxXxxxXxXxxxxXxxxxxxxXxxxxxxxxxxxxXxxxxxxxXxxXxxxXxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (úbytek) x&xxxx;xxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxx se xxxxxxxxx, které xxxxxxxxxx x&xxxx;xxxx přechodu xx xxxxxxxx, x&xxxx;xxxxx byl xxxxxxxx xxxxxxxxx retrospektivní xxxxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;114 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx smluv xxxxxxxxxxx x&xxxx;xxxxxx z pojistných smluv x&xxxx;xxxxxxxxxxxxx xx smlouvami, xxxxx existovaly x&xxxx;xxxx xxxxxxxx xx xxxxxxxx, x&xxxx;xxxxx xxx xxxxxxxx xxxxxxxxx retrospektivní přístup (xxxxxxx v odstavcích X6–X19X xxxxxxxxx XXXX 17). [Xxxxx: Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx smluv; Výnosy x&xxxx;xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) v důsledku nákladů xx xxxxxxxx plnění, xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;103 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxxxx xxxxxx. [Xxxxx: Závazek (aktivum) x&xxxx;xxxxxxxxxx smluv] |
||||
totalLabel |
Přírůstek (xxxxxx) x&xxxx;xxxxxxxx xxxxxxx xx xxxxxxxx xxxxxx xxxxxx, xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) v důsledku xxxxxxx xx pojistná xxxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxXxxxxxXxxXxxxxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) v důsledku výsledku xxxxxx xxxxxxxxxxx z pojistných xxxxx pro xxxxxxxxxxxx xxxxx jednotlivých složek, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxXxxxxxXxxXxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) x&xxxx;xxxxxxxx výsledku služby xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxx xxxxxxxxxxxx podle xxxxxxxxxxx xxxxx a nákladů xx pojistná xxxxxx, xxxxxxx (xxxxxxx) z pojistných xxxxx [abstract] |
||
ifrs-full |
IncreaseDecreaseThroughInsuranceServiceResultInsuranceContractsLiabilityAsset |
X duration, credit |
label |
Přírůstek (xxxxxx) x&xxxx;xxxxxxxx výsledku xxxxxx xxxxxxxxxxx z pojistných xxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx smluv |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;103, zveřejnění: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;104 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) závazku (xxxxxx) x&xxxx;xxxxxxxxxx smluv xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx poskytované x&xxxx;xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx (aktivum) z pojistných xxxxx; Xxxxxxxx služby xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv] |
||||
totalLabel |
Přírůstek (xxxxxx) v důsledku xxxxxxxx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxx, xxxxxxx (xxxxxxx) z pojistných xxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxXxxXxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) v důsledku xxxxxxxxxxxx xxxxxx vyloučených x&xxxx;xxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxx xx&xxxx;xxxxxxxx plnění, xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;103 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxx (xxxxxx) z pojistných xxxxx xxxxxxxxxxx z investičních xxxxxx xxxxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxx xx xxxxxxxx xxxxxx (xx xxxxxxx s refundacemi xxxxxxxxxx, xxxxx xxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx xxxx součást xxxxxxxxx xxxx x&xxxx;xxxxxx popsaném x&xxxx;xxxx.&xxxx;105 písm. a) xxxx x)&xxxx;xxxxxxxxx XXXX 17). [Xxxxx: Xxxxx xxxxxxxx xxxxxxxxx xx stanovení xxxxxxxxxxxx xxxxxx; Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx smluv] |
||||
ifrs-full |
IncreaseDecreaseThroughLossOfControlOfSubsidiaryDeferredTaxLiabilityAsset |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) x&xxxx;xxxxxxx xxxxxxxx dceřiného podniku, xxxxxxxx xxxxxx xxxxxxx (xxxxxxx) |
Xxxxxxx praxe: IAS 12 xxxx.&xxxx;81 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx daňového xxxxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxxx xxxxxxxx dceřiného xxxxxxx. [Xxxxx: Odložený xxxxxx závazek (xxxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxxxxxXxxxXxxxxXxxxxxxxXxXxxxxxXxxxXxXxxxXxxxxxxxxxxXxxXxxxxxxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) vzhledem x&xxxx;xxxxxxx xxxxxxxxx peněžních xxxx, xxxxxxx xxxxxxxx xxxxxxxxx příslibů x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxxxxx |
Xxxxxxx: XXXX 7.35X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx a smluv x&xxxx;xxxxxxxx záruce v důsledku xxxxxx xxxxxxxxx xxxxxxxxx xxxx. [Xxxxx: Xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxx x&xxxx;xxxxxxx smluvních xxxxxxxxx xxxx, finanční xxxxxx |
Xxxxxxx: XXXX 7.35I xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) finančních xxxxx v důsledku úpravy xxxxxxxxx xxxxxxxxx xxxx. [Xxxxx: Finanční aktiva] |
||||
ifrs-full |
IncreaseDecreaseThroughNetExchangeDifferencesAllowanceAccountForCreditLossesOfFinancialAssets |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) vzhledem x&xxxx;xxxxxx xxxxxxxx xxxxxxxx, xxxxxxx xx úvěrové xxxxxx xxxxxxxxxx aktiv |
Obvyklá xxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxx xx xxxxxxx xxxxxx finančních xxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx z přepočtu xxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx do xxxx xxxx vykazování, xxxxxx xxxxxxxx zahraničních xxxxxxx xx xxxx xxxxxxxxxx xxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx na xxxxxxx xxxxxx xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxxxx, xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 41 xxxx.&xxxx;50 xxxx. f) |
documentation |
Přírůstek (xxxxxx) xxxxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx kurzových rozdílů xxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx xx jiné xxxx xxxxxxxxxx, xxxxxx xxxxxxxx xxxxxxxxxxxx operací xx xxxx vykazování xxxx xxxxxx xxxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxXxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxxx x&xxxx;xxxxxx xxxxxxxx rozdílům, odložená xxxxxxxxxx cena xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 písm. e) |
documentation |
Zvýšení (xxxxxxx) odložené pořizovací xxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxx rozdílů xxxxxxxxxxxx z přepočtu xxxxxx xxxxxxx z funkční xxxx xx xxxx xxxx xxxxxxxxxx, xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx do xxxx vykazování xxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx z pojistných xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxXxxxxxxxXxxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx k čistým xxxxxxxx xxxxxxxx, xxxxxxxx daňový xxxxxxx (xxxxxxx) |
Xxxxxxx praxe: XXX&xxxx;12 xxxx.&xxxx;81 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx závěrky x&xxxx;xxxxxxx měny xx xxxx xxxx xxxxxxxxxx, xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx do xxxx xxxxxxxxxx dané xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxx (aktivum)] |
||||
ifrs-full |
IncreaseDecreaseThroughNetExchangeDifferencesGoodwill |
X duration, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxx kurzovým rozdílům, xxxxxxxx |
Xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X67 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx v důsledku xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxx měny xx xxxx xxxx xxxxxxxxxx, xxxxxx přepočtu xxxxxxxxxxxx xxxxxxx xx měny xxxxxxxxxx xxxx účetní xxxxxxxx. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxXxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (úbytek) vzhledem x&xxxx;xxxxxx xxxxxxxx xxxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX 38 xxxx.&xxxx;118 písm. e) xxx vii) |
documentation |
Přírůstek (xxxxxx) xxxxxxxxxx aktiv a goodwillu x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx z přepočtu xxxxxx xxxxxxx z funkční xxxx xx jiné xxxx xxxxxxxxxx, xxxxxx xxxxxxxx zahraničních operací xx xxxx vykazování xxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IAS 38 xxxx.&xxxx;118 písm. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) nehmotných xxxxx x&xxxx;xxxxxxxx xxxxxxxxx v důsledku xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxx z funkční xxxx xx xxxx měny xxxxxxxxxx, xxxxxx přepočtu xxxxxxxxxxxx operací xx xxxx xxxxxxxxxx xxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Přírůstek (úbytek) xxxxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxxxx, investiční xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;40 xxxx.&xxxx;76 xxxx.&xxxx;x), zveřejnění: XXX 40 xxxx.&xxxx;79 písm. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxxxx nemovitého xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx vznikajících x&xxxx;xxxxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx xx xxxx xxxx vykazování, xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx xx xxxx xxxxxxxxxx xxxx xxxxxx xxxxxxxx. [Xxxxx: Investiční xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) vzhledem x&xxxx;xxxxxx xxxxxxxx rozdílům, xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx pojistných x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxx: datum xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x), příklad: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx závazků x&xxxx;xxxxxxxx čistých kurzových xxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxx xx xxxx xxxx vykazování x&xxxx;x&xxxx;xxxxxxxx zahraničních operací xx měny xxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx pojistných x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) xxxxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxxxx, xxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 37 odst. 84 |
documentation |
Přírůstek (xxxxxx) xxxxxx xxxxxx x&xxxx;xxxxxxxx xxxx měnových xxxxx u rezerv xxxxxxxxxxx x&xxxx;xxxx xxxx, xxx xx měna xxxxxxxxxx xxxxxx jednotky. [Odkaz: Xxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxXxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Přírůstek (xxxxxx) xxxxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;16 xxxx.&xxxx;73 xxxx.&xxxx;x) bod viii) |
documentation |
Přírůstek (xxxxxx) pozemků, xxxxx x&xxxx;xxxxxxxx v důsledku xxxxxxx xxxxxxxxx rozdílů vznikajících x&xxxx;xxxxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx xx xxxx xxxx vykazování, xxxxxx přepočtu xxxxxxxxxxxx xxxxxxx xx xxxx xxxxxxxxxx dané xxxxxx xxxxxxxx. [Odkaz: Pozemky, xxxxxx a zařízení] |
||||
ifrs-full |
IncreaseDecreaseThroughNetExchangeDifferencesReimbursementRightsAtFairValue |
X duration, debit |
label |
Zvýšení (xxxxxxx) práv xx xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx z čistých xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;141 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxx xxxxxxx xxxx na xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxx xxxxx u plánů xxxxxxxxxxx v jiné xxxx, xxx je měna xxxxxxxxxx xxxxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxx xx xxxxxxx související xx xxxxxxxxx přísliby z definovaných xxxxxxx, x&xxxx;xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxxxx, xxxxxxxx xxxxxx |
Xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx z přepočtu xxxxxx xxxxxxx x&xxxx;xxxxxxx měny xx xxxx xxxx xxxxxxxxxx, včetně přepočtu xxxxxxxxxxxx xxxxxxx do xxxx xxxxxxxxxx dané xxxxxx jednotky. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxXxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxXxxxXxxxxXxXxxxxxxXxxxxxxxxxxXxxXxxxxxXxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxXxXxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxx k novým transakcím, xxxxxx xxxxxx mezi xxxxxxx hodnotou při xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx, xxxx xx xxx xxxxxxxxx xx xxxxx xxxx ztráty |
Příklad: XXXX 7 xxxx.&xxxx;28 xxxx.&xxxx;x), xxxxxxx: IFRS 7 xxxx. XX14 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) úhrnného rozdílu xxxx reálnou xxxxxxxx xxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx cenou finančních xxxxxxxx, xxxx xx xxx xxxxxxxxx xx xxxxx xxxx xxxxxx, x&xxxx;xxxxxxxx xxxxxx xxxxxxxxx. [Xxxxx: Xxxxxx xxxxxx xxxx xxxxxxx xxxxxxxx xxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx, jenž xx xxx zaúčtován xx xxxxx nebo xxxxxx; Finanční xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxXxxxxxXxxxxxxXxXxxxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) v důsledku získání xxxx pozbytí xxxxxxxx xxxxxxxxx xxxx jiných xxxxxxx, xxxxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxxxxx: XXX 7 xxxx.&xxxx;44X xxxx. b) |
documentation |
Přírůstek (úbytek) xxxxxxx z financování x&xxxx;xxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxxx xxxx xxxxxx xxxxxxx. [Odkaz: Xxxxxxx x&xxxx;xxxxxxxxxxx; Xxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
IncreaseDecreaseThroughOtherChangesAllowanceAccountForCreditLossesOfFinancialAssets |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) v důsledku xxxxxx xxxx, xxxxxxx xx xxxxxxx xxxxxx xxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: datum xxxxx platnosti 1. 1. 2023, XXXX 7 odst. 16 |
documentation |
Přírůstek (xxxxxx) rezerv xx xxxxxxx ztráty finančních xxxxx x&xxxx;xxxxxxxx změn, xxxxx xxxxxx jednotka xxxxxxxxxxx samostatně xx xxxxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxx xx xxxxxxx xxxxxx xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxxx x&xxxx;xxxxx xxxxxx, xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x), xxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX39 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx z pojistných xxxxx x&xxxx;xxxxxxxx změn, xxxxx xxxxxx xxxxxxxx nezachycuje xxxxxxxxxx xx xxxxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx pořizovací xxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxxxxxXxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) vzhledem x&xxxx;xxxxx xxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;38 xxxx.&xxxx;118 xxxx.&xxxx;x) xxx&xxxx;xxxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx v důsledku xxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx ve xxxxxxx xxxxxx nebo xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx a goodwill] |
||||
ifrs-full |
IncreaseDecreaseThroughOtherChangesIntangibleAssetsOtherThanGoodwill |
X duration, debit |
label |
Přírůstek (xxxxxx) vzhledem x&xxxx;xxxxx xxxxxx, xxxxxxxx aktiva x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;38 xxxx.&xxxx;118 xxxx.&xxxx;x) xxx&xxxx;xxxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx xxxx, xxxxx xxxxxx jednotka xxxxxxxxxxx xxxxxxxxxx ve xxxxxxx xxxxxx xxxx xxxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx goodwillu] |
||||
ifrs-full |
IncreaseDecreaseThroughOtherChangesInvestmentProperty |
X duration, xxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxx x&xxxx;xxxxx xxxxxx, investiční xxxxxxxx majetek |
Zveřejnění: XXX 40 odst. 76 písm. x), zveřejnění: XXX 40 xxxx.&xxxx;79 xxxx. x) xxx viii) |
documentation |
Přírůstek (xxxxxx) xxxxxxxxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx změn, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx ve xxxxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxx xxxxxx, xxxxxxx z financování |
Zveřejnění: XXX 7 odst. 44B xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxx xxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xx xxxxxxx výkazu xxxx xxxxxxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) vzhledem x&xxxx;xxxxx xxxxxx, xxxxxxx plynoucí x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxx: xxxxx konce xxxxxxxxx 1. 1. 2023, XXXX 4 odst. 37 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX37 |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxx, xxxxx xxxxxx xxxxxxxx nezachycuje xxxxxxxxxx ve xxxxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Závazky xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx a zajistných xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxx změn |
Obvyklá xxxxx: XXX&xxxx;19 odst. 141 |
documentation |
Přírůstek (úbytek) xxxxxxx xxxxxxx (aktiv) x&xxxx;xxxxxxxxxxxx xxxxxxx v důsledku xxxx, xxxxx účetní xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xx xxxxxxx výkazu xxxx xxxxxxxxx. [Xxxxx: Xxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx požitků] |
||||
ifrs-full |
IncreaseDecreaseThroughOtherChangesPropertyPlantAndEquipment |
X duration, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxx xxxxxx, pozemky, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: IAS 16 xxxx.&xxxx;73 xxxx. x) xxx ix) |
documentation |
Přírůstek (úbytek) xxxxxxx, xxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxx xxxx, které xxxxxx xxxxxxxx nezachycuje xxxxxxxxxx xx xxxxxxx xxxxxx xxxx komentáři. [Xxxxx: Pozemky, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx)&xxxx;xxxxxxxx x&xxxx;xxxxx xxxxxx, xxxxxxxx xxxxxxxx xxxx časového xxxxxxxxx při xxxxxx xxxxxxxx |
Xxxxxxx: XXXX 14 xxxx.&xxxx;33 písm. a) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) kreditních xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx v důsledku xxxx, xxxxx xxxxxx jednotka xxxxxxxxxxx xxxxxxxxxx xx xxxxxxx výkazu nebo xxxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxxx účtů časového xxxxxxxxx xxx cenové xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxx xxxxxx celkem, xxxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci |
||||
ifrs-full |
IncreaseDecreaseThroughOtherChangesRegulatoryDeferralAccountCreditBalancesAbstract |
label |
Přírůstek (úbytek) vzhledem x&xxxx;xxxxx xxxxxx, kreditní xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx)&xxxx;xxxxxxxx x&xxxx;xxxxx xxxxxx, xxxxxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx regulaci |
Příklad: IFRS 14 xxxx.&xxxx;33 xxxx.&xxxx;x) xxx iii) |
documentation |
Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxx rozlišení při xxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx, xxxxx xxxxxx xxxxxxxx nezachycuje xxxxxxxxxx xx xxxxxxx xxxxxx xxxx komentáři. [Xxxxx: Xxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxx xxxxxx xxxxxx, xxxxxxx zůstatky xxxx časového xxxxxxxxx xxx cenové xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx)&xxxx;xxxxxxxx x&xxxx;xxxxx xxxxxx, xxxxxxx zůstatky xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxx změnám, xxxxxxxx xxxxxx |
Xxxxxxx xxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) zajistných xxxxx x&xxxx;xxxxxxxx xxxx, xxxxx xxxxxx jednotka xxxxxxxxxxx xxxxxxxxxx xx xxxxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek vzhledem x&xxxx;xxxxx xxxxxxx xxxxxxxxx, xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;106 xxxx. x) xxx iii) |
documentation |
Přírůstek xxxxxxxxx kapitálu vzhledem x&xxxx;xxxxx xxxxxxx xxxxxxxxx, xxxxx xxxxxx jednotka xxxxxxxxxxx samostatně xx xxxxxxx výkazu xxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxXxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxxx xxxxxxxxxx, vlastní xxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 106 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxx vlastního xxxxxxxx xxxxxxxx x&xxxx;xxxxx výplatám xxxxxxxxxx, xxxxx účetní xxxxxxxx nezachycuje samostatně xx xxxxxxx výkazu xxxx xxxxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxx vzhledem x&xxxx;xxxxx výplatám xxxxxxxxxx, xxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxxxXxxxxxxxXxXxxxxxXxxxXxXxxxXxxxxxxxxxxXxxXxxxxxxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) xxxxxxxx x&xxxx;xxxxx xxxxxxx, xxxxxxx xxxxxxxx xxxxxxxxx příslibů x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxxxxx |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: XXXX 7 odst. XX20X |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) úvěrové expozice xxxxxxxxx xxxxxxxx a smluv x&xxxx;xxxxxxxx záruce x&xxxx;xxxxxxxx xxxxxx pohybů. [Xxxxx: Xxxxxxx expozice xxxxxxxxx xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxx xxxxxxx, xxxxxxxx xxxxxx |
Xxxxxxx: IFRS 7 xxxx.&xxxx;35X, příklad: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: XXXX 7 xxxx. XX20X |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxXxxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) x&xxxx;xxxxxxxx xxxxxxxxxx xxxxxxxxxxx u držených xxxxxxxxxx smluv, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx smluv |
Zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;105 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxx smluv vyplývající x&xxxx;xxxxxxxxxx zaplaceného u držených xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx xxxxx; Držené zajistné xxxxxxx [member]] |
||||
ifrs-full |
IncreaseDecreaseThroughPremiumsReceivedForInsuranceContractsIssuedInsuranceContractsLiabilityAsset |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) x&xxxx;xxxxxxxx pojistného xxxxxxxxx u vystavených xxxxxxxxxx xxxxx, xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: účinný xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;105 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx (aktiva) x&xxxx;xxxxxxxxxx xxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx pojistných xxxxx. [Xxxxx: Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxXxxxxxxXxXxxxxXxxXxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxXxxxxxxxxxX18xX19xX24xXxxX24xXxXXXX17XxxxXxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) v důsledku xxxxxxxxxxxxxxxx xxxxx x&xxxx;xxxxx xxxxxx, xxxx xxxxx x&xxxx;xxxxx z finančních xxxxx xxxxxxxxx reálnou xxxxxxxx xx&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx s pojistnými xxxxxxxxx, xx&xxxx;xxx xxxx xxxxxxx xxxxxxxxxx odst. C18 xxxx. b), xxxx. X19 xxxx. b), xxxx. C24 písm. x) x&xxxx;xxxx. X24 xxxx. x) xxxxxxxxx XXXX 17 |
Xxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 116 |
documentation |
Přírůstek (xxxxxx) xxxxx xxxxx a ztrát x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxxx xx&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx, xx&xxxx;xxx xxxx xxxxxxx ustanovení xxxx. C18 xxxx. x), xxxx. C19 xxxx. x), xxxx. X24 xxxx. x) x&xxxx;xxxx. X24 písm. x) xxxxxxxxx IFRS 17, v důsledku xxxxxxxxxxxxxxxx xxxxx x&xxxx;xxxxx xxxxxx. [Xxxxx: Fond zisků x&xxxx;xxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxx reálnou hodnotou xx&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx, xx&xxxx;xxx xxxx xxxxxxx xxxxxxxxxx xxxx. C18 xxxx. x), odst. X19 xxxx. x), xxxx. C24 xxxx. x) x&xxxx;xxxx. X24 xxxx. c) xxxxxxxxx XXXX 17] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxxxxxXxXxxxxxXxXxxxXxXxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) v důsledku vykázání xxxxx z pojistné xxxxxxx x&xxxx;xxxxxxxxxxxx výsledku xx xxxxxx zohlednění xxxxxxx xxxxxx, závazek (aktivum) x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;104 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx (xxxxxx) z pojistných xxxxx vyplývající z vykázání xxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xx xxxxxx xxxxxxxxxx xxxxxxx xxxxxx. [Xxxxx: Xxxxxxx (xxxxxxx) z pojistných xxxxx; Xxxxx z pojistné smlouvy [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxx k stínovému xxxxxxxx, xxxxxxxx pořizovací xxxx xxxxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxx praxe: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx xxxxxxxxxx ceny xxxxxxxx xxxxxxxxxxx z pojistných smluv x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxx. Xxxxxxx xxxxxxxx xx xxxxxx, který se xxxxxxxxx xxxxxx dvěma xxxx: a) zaúčtovaný, xxx xxxxx xxxxxxxxxxxxx xxxx xxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxxxx xxxx xxxxxxxxxxx xxxx xxxx xxxxxx; x&xxxx;x) pokud xx xxxxxxxxxxxxx zisky xxxx xxxxxx xxxxxx xxxxx xx xxxxxxxxx xxxxxxxx, xxxxxxxx xxxxx xxxxxx xxxxxxx xxxxxxxxxx závazku xx xxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxx. [Xxxxx: Odložená xxxxxxxxxx xxxx akvizice vyplývající x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) xxxxxxxx k transakcím x&xxxx;xxxxxxx vázanou na xxxxx, xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 106 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx vázanou xx xxxxx. [Odkaz: Xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxXxxxxXxXxxxxXxxxxxxxxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx, xxxxx nastanou x&xxxx;xxxxxxx xxxx, jiné xxxxxxx |
Xxxxxxxxxx: XXX 37 xxxx.&xxxx;84 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxx rezerv vzhledem x&xxxx;xxxxxxx, xxxxx xxxxxxxx x&xxxx;xxxxxxx času. [Xxxxx: Xxxx rezervy] |
||||
ifrs-full |
IncreaseDecreaseThroughTransactionsWithOwners |
X duration, credit |
label |
Přírůstek (xxxxxx) vzhledem k transakcím x&xxxx;xxxxxxxxx, xxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;106 xxxx. d) |
documentation |
Přírůstek (xxxxxx) vlastního xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxxxx xxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxx, xxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;106 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx kapitálu xxxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxxxx xxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxxx zisky; Xxxxxxxx xxxxx x&xxxx;xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxXxxxxXxxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxx xxxxxx, biologická xxxxxx |
Xxxxxxxxxx: XXX&xxxx;41 odst. 50 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxxxx aktiv x&xxxx;xxxxxxxx xxxx, které xxxxxx jednotka xxxxxxxxxxx xxxxxxxxxx ve stejném xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxXxxxxXxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxx změnám, xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;106 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx kapitálu x&xxxx;xxxxxxxx xxxx, xxxxx xxxxxx jednotka xxxxxxxxxxx xxxxxxxxxx xx stejném xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxXxxxxXxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxx změnám, xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X67 písm. d) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx x&xxxx;xxxxxxxx xxxx, které xxxxxx jednotka xxxxxxxxxxx xxxxxxxxxx xx xxxxxxx xxxxxx nebo xxxxxxxxx. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxXxxxxXxxxxxxXxxxxxxxxxXxxxxxXxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxx změnám, nehmotná xxxxxx a goodwill |
Obvyklá xxxxx: XXX 38 odst. 118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxx a goodwillu x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxx, xxxxx účetní xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xx xxxxxxx výkazu xxxx xxxxxxxxx. [Xxxxx: Nehmotná xxxxxx a goodwill] |
||||
totalLabel |
Přírůstek (úbytek) xxxxxxxx x&xxxx;xxxxxxxx a jiným xxxxxx celkem, nehmotná xxxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxXxxxxXxxxxxxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxx a jiným xxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx [abstract] |
||
ifrs-full |
IncreaseDecreaseThroughTransfersAndOtherChangesIntangibleAssetsOtherThanGoodwill |
X duration, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxx xxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxx xxxxx: IAS 38 xxxx.&xxxx;118 písm. e) |
documentation |
Přírůstek (xxxxxx) xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxx samostatně xx xxxxxxx výkazu xxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) vzhledem x&xxxx;xxxxxxxx a jiným změnám xxxxxx, nehmotná xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxXxxxxXxxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxx xxxxxx, xxxxxxxx aktiva x&xxxx;xxxxxxxx xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxXxxxxXxxxxxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxx xxxxxx, xxxx rezervy |
Obvyklá xxxxx: XXX&xxxx;37 xxxx.&xxxx;84 |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxx xxxxxx v důsledku xxxxxxx x&xxxx;xxxx, které xxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xx stejném xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxXxxxxXxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (úbytek) vzhledem x&xxxx;xxxxxxxx a jiným xxxxxx, xxxxxxx, budovy a zařízení |
Obvyklá xxxxx: XXX 16 xxxx.&xxxx;73 xxxx. e) |
documentation |
Přírůstek (xxxxxx) xxxxxxx, xxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxx, xxxxx účetní xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xx stejném výkazu xxxx xxxxxxxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxx xxxxxx celkem, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxXxxxxXxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxx xxxxxx, xxxxxxx, xxxxxx a zařízení [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxXxXxxxxxXxxxXxXxxxXxxxxxxxxxxXxxXxxxxxxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxx x&xxxx;xxxxxxxx, úvěrová xxxxxxxx xxxxxxxxx xxxxxxxx a smlouvy x&xxxx;xxxxxxxx xxxxxx |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, příklad: XXXX&xxxx;7 xxxx.&xxxx;35X písm. d), příklad: XXXX 7 xxxx. XX20X |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) úvěrové xxxxxxxx úvěrových xxxxxxxx x&xxxx;xxxxx o finanční xxxxxx x&xxxx;xxxxxxxx xxxxxxx. [Odkaz: Xxxxxxx expozice úvěrových xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Přírůstek (úbytek) xxxxxxxx k převodům, xxxxxxxx xxxxxx |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: IFRS 7 odst. 35I xxxx.&xxxx;x), xxxxxxx: XXXX 7 xxxx. XX20X |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxXxxxxxxxxxxxXxXxxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx výstavby, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX 16 xxxx.&xxxx;73 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx, budov x&xxxx;xxxxxxxx x&xxxx;xxxxxxxx převodů x&xxxx;xxxxxxxxxxx xxxxxxxx. [Xxxxx: Pozemky, xxxxxx a zařízení; Xxxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxxxxx x&xxxx;xxxxxxxx x&xxxx;(xx) xxxxxxxxxxxx nemovitého xxxxxxx, xxxxxxx, xxxxxx a zařízení |
Obvyklá xxxxx: IAS 16 xxxx.&xxxx;73 písm. e) |
documentation |
Přírůstek (xxxxxx) pozemků, budov x&xxxx;xxxxxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;(xx) xxxxxxxxxxxx nemovitého xxxxxxx. [Xxxxx: Pozemky, xxxxxx x&xxxx;xxxxxxxx; Investiční xxxxxxxx majetek] |
||||
ifrs-full |
IncreaseDecreaseThroughTransfersIntangibleAssetsAndGoodwill |
X duration, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) vzhledem x&xxxx;xxxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX 38 xxxx.&xxxx;118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Přírůstek (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxx, xxxxxxxx xxxxxx s výjimkou goodwillu |
Obvyklá xxxxx: XXX 38 xxxx.&xxxx;118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxxx aktiv x&xxxx;xxxxxxxx&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx k převodům, xxxxxxx plynoucí x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x), příklad: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;XX37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxxxx xxxxxxxxxx z vystavených xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx xx xxxxxx xxxxxxxxxxx xxxx xxxxxxx jiným xxxxxxxxxxxx. [Xxxxx: Závazky plynoucí x&xxxx;xxxxxxxxxxx pojistných a zajistných xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx k převodům, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX 16 odst. 73 xxxx. e) |
documentation |
Přírůstek (xxxxxx) xxxxxxx, budov x&xxxx;xxxxxxxx x&xxxx;xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) vzhledem x&xxxx;xxxxxxxx xx xxxxxxxxxxxx xxxxxx, xxxxxxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx |
Xxxxxxx: XXXX 14 xxxx.&xxxx;33 xxxx.&xxxx;x) xxx xxx), xxxxxxx: XXXX 14 xxxx. XX5 |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) kreditních xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxx převodů xx xxxxxxxxxxxx skupin. [Xxxxx: Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx držené x&xxxx;xxxxxxx [xxxxxx]; Xxxxxxxx zůstatky xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx)&xxxx;xxxxxxxx x&xxxx;xxxxxxxx xx vyřazovaných xxxxxx, xxxxxxx zůstatky účtů xxxxxxxx xxxxxxxxx při xxxxxx regulaci |
Příklad: XXXX 14 xxxx.&xxxx;33 písm. a) xxx iii), příklad: XXXX 14 xxxx. XX5 |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) debetních xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxx xx xxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx klasifikované xxxx xxxxxx x&xxxx;xxxxxxx [xxxxxx]; Debetní zůstatky xxxx xxxxxxxx rozlišení xxx cenové regulaci] |
||||
ifrs-full |
IncreaseDecreaseThroughTransferToStatutoryReserve |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx xx xxxxxxxxx xxxxxxxx xxxxxxxxxx fondu, xxxxxxx kapitál |
Obvyklá xxxxx: XXX 1 odst. 106 xxxx. d) |
documentation |
Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxx xx xxxxxxxxx xxxxxxxx xxxxxxxxxx fondu. [Xxxxx: Xxxxxxxxx určený xxxxxxxx xxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Přírůstek (xxxxxx) xxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx, xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;106 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx transakcí x&xxxx;xxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxx xxxxxxx; Xxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxXxxxXxXxxxxxxXxxxxxxxXxxxxxXxxxxxxxxXxxxXxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx (úbytek) xxxxx (xxxxxx) xxxxxxxxxxxx xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxx |
Xxxxxxxxxx: IAS 33 xxxx.&xxxx;70 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (úbytek) xxxxx (xxxxxx) xxxxxxxxxxxx xxxxxx xxxx z předpokládané xxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Zvýšení xxxxxxx reálnou hodnotou xxxxxx změny xxxx xxxxxxxxxxxxxxxxx vstupních xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx, aktiva |
Zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxx xxxxx reálnou hodnotou xxxxxx xxxxx více xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx předpoklady. |
||||
ifrs-full |
IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsEntitysOwnEquityInstruments |
X duration, credit |
label |
Zvýšení xxxxxxx reálnou xxxxxxxx xxxxxx xxxxx více xxxxxxxxxxxxxxxxx vstupních xxxxxxx xxxxxxxxxxxx xxxxxxxxx možné xxxxxxxxxxxx xxxxxxxxxxx, vlastní xxxxxxxxxx xxxxxxxx účetní xxxxxxxx |
Xxxxxxxxxx: IFRS 13 odst. 93 xxxx.&xxxx;x) bod ii) |
documentation |
Částka xxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx jednotky xxxxxxx xxxxxxxx vlivem xxxxx více xxxxxxxxxxxxxxxxx xxxxxxxxx veličin xxxxxxxxxxxx xxxxxxxxx xxxxx alternativní xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx hodnotou xxxxxx xxxxx více nepozorovatelných xxxxxxxxx veličin xxxxxxxxxxxx xxxxxxxxx xxxxx alternativní xxxxxxxxxxx, xxxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 písm. h) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxx xxxxxxx xxxxxxx xxxxxxxx vlivem xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx veličin zohledňující xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx zohledňující xxxxxxxxx xxxxx alternativní předpoklady, xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, po zdanění, xxxxxx |
Xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod ii) |
documentation |
Částka xxxxxxx xxxxxxx aktiv xxxxxxx xxxxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledku xx xxxxxxx, xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx veličin xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx. [Odkaz: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxXxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx xxxxxxxx vlivem xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx zohledňující xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, xx xxxxxxx, xxxxxxx kapitálové xxxxxxxx účetní jednotky |
Obvyklá xxxxx: IFRS 13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxx xxxxxxxxx kapitálových xxxxxxxx účetní xxxxxxxx xxxxxxx hodnotou, xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xx xxxxxxx, vlivem xxxxx více nepozorovatelných xxxxxxxxx xxxxxxx zohledňující xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx. [Odkaz: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx ocenění xxxxxxx hodnotou xxxxxx xxxxx xxxx nepozorovatelných xxxxxxxxx xxxxxxx zohledňující xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, xx xxxxxxx, závazky |
Obvyklá xxxxx: XXXX&xxxx;13 odst. 93 písm. h) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxx xxxxxxx reálnou hodnotou, xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx po xxxxxxx, xxxxxx xxxxx více xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx. [Odkaz: Xxxxxx xxxxx (náklad)] |
||||
ifrs-full |
IncreaseInFairValueMeasurementDueToChangeInMultipleUnobservableInputsToReflectReasonablyPossibleAlternativeAssumptionsRecognisedInOtherComprehensiveIncomeBeforeTaxAssets |
X duration |
label |
Zvýšení xxxxxxx xxxxxxx hodnotou xxxxxx xxxxx více xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx možné xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledku, xxxx xxxxxxxx, aktiva |
Obvyklá xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxx xxxxx reálnou xxxxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xxxx xxxxxxxx, xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx alternativní předpoklady. [Xxxxx: Xxxxxx výnos (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx vstupních xxxxxxx zohledňující xxxxxxxxx xxxxx xxxxxxxxxxxx předpoklady, xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx, před zdaněním, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx zvýšení ocenění xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx, vykázaného x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xxxx xxxxxxxx, xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx přiměřeně xxxxx xxxxxxxxxxxx předpoklady. [Xxxxx: Xxxxxx výnos (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx reálnou xxxxxxxx xxxxxx xxxxx xxxx nepozorovatelných xxxxxxxxx xxxxxxx xxxxxxxxxxxx přiměřeně xxxxx xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx, před xxxxxxxx, xxxxxxx |
Xxxxxxx praxe: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxx xxxxxxx xxxxxxx xxxxxxxx, vykázaného x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xxxx xxxxxxxx, vlivem xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx možné xxxxxxxxxxxx xxxxxxxxxxx. [Odkaz: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx, xxxxxxxx do xxxxx xxxx xxxxxx, xx xxxxxxx, xxxxxx |
Xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx zvýšení xxxxxxx aktiv xxxxxxx xxxxxxxx, vykázaného xx xxxxx xxxx xxxxxx xx zdanění, xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx zohledňující xxxxxxxxx xxxxx alternativní xxxxxxxxxxx. [Odkaz: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx hodnotou xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx možné xxxxxxxxxxxx xxxxxxxxxxx, vykázané xx xxxxx xxxx xxxxxx, xx xxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx praxe: XXXX&xxxx;13 xxxx.&xxxx;93 písm. h) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx ocenění xxxxxxxxx xxxxxxxxxxxx nástrojů xxxxxx xxxxxxxx reálnou hodnotou, xxxxxxxxxx xx xxxxx xxxx xxxxxx xx xxxxxxx, xxxxxx změny xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Daňový xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx ocenění xxxxxxx xxxxxxxx xxxxxx změny xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx zohledňující xxxxxxxxx xxxxx alternativní xxxxxxxxxxx, xxxxxxxx do xxxxx xxxx xxxxxx, po xxxxxxx, xxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx zvýšení xxxxxxx xxxxxxx xxxxxxx hodnotou, xxxxxxxxxx xx xxxxx xxxx ztráty po xxxxxxx, xxxxxx změny xxxx nepozorovatelných xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx xxxxxxxx vlivem změny xxxx nepozorovatelných xxxxxxxxx xxxxxxx zohledňující xxxxxxxxx xxxxx alternativní xxxxxxxxxxx, xxxxxxxx xx xxxxx xxxx xxxxxx, xxxx xxxxxxxx, xxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. h) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx ocenění xxxxx xxxxxxx xxxxxxxx, xxxxxxxxxx xx zisku xxxx xxxxxx xxxx xxxxxxxx, vlivem xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx zohledňující xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxx výnos (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx ocenění xxxxxxx xxxxxxxx xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx vstupních xxxxxxx zohledňující xxxxxxxxx xxxxx xxxxxxxxxxxx předpoklady, xxxxxxxx xx xxxxx xxxx xxxxxx, před xxxxxxxx, vlastní kapitálové xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxx vlastních kapitálových xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx, xxxxxxxxxx xx zisku xxxx xxxxxx xxxx xxxxxxxx, xxxxxx změny xxxx xxxxxxxxxxxxxxxxx vstupních xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx předpoklady. [Xxxxx: Xxxxxx výnos (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxx změny xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx veličin xxxxxxxxxxxx přiměřeně xxxxx xxxxxxxxxxxx předpoklady, xxxxxxxx xx xxxxx xxxx xxxxxx, před xxxxxxxx, xxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxx závazků xxxxxxx xxxxxxxx, xxxxxxxxxx xx xxxxx xxxx xxxxxx před xxxxxxxx, xxxxxx xxxxx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx možné xxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxx xxxxx (náklad)] |
||||
ifrs-full |
IncreaseThroughAdjustmentsArisingFromPassageOfTimeContingentLiabilitiesRecognisedInBusinessCombination |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx, xxxxx xxxxxxxx x&xxxx;xxxxxxx xxxx, podmíněné závazky xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX 3 xxxx. X67 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxxxxxx xxxxxxx vykázaných x&xxxx;xxxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx, xxxxx nastanou x&xxxx;xxxxxxx xxxx. [Xxxxx: Xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx kombinaci; Podnikové xxxxxxxxx [member]] |
||||
ifrs-full |
IncreaseThroughBusinessCombinationsContractAssets |
X duration, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx kombinacím, xxxxxxx xxxxxx |
Xxxxxxx: XXXX 15 xxxx.&xxxx;118 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxxxx aktiv x&xxxx;xxxxxxxx xxxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [member]; Xxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx k podnikovým xxxxxxxxxx, xxxxxxx závazky |
Příklad: XXXX 15 odst. 118 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxxxx závazků x&xxxx;xxxxxxxx xxxxxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxxxx [xxxxxx]; Xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx&xxxx;xxxxxxxx x&xxxx;xxxxxxxx xxxxxxx v podnikové xxxxxxxxx, xxxxxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx regulaci |
Příklad: XXXX 14 xxxx.&xxxx;33 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxxxx zůstatků xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Podnikové xxxxxxxxx [xxxxxx]; Xxxxxxx xxxxxxxx xxxx časového xxxxxxxxx při xxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxXxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx&xxxx;xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx, xxxxxxxx zůstatky xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx |
Xxxxxxx: IFRS 14 xxxx.&xxxx;33 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxxxxx xxxxxxxx xxxx časového xxxxxxxxx při xxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxx z podnikové kombinace. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxx časového xxxxxxxxx xxx cenové xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxxxxxxx nových xxxxxxxx, xxxxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxx: XXX 7 – X&xxxx;Xxxxx o peněžních xxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxx, xxxxxxx: XXX 7 xxxx.&xxxx;44X |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx z financování xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxx v důsledku nových xxxxxxxx. [Xxxxx: Závazky x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxXxXxxxxxXxxxXxXxxxXxxxxxxxxxxXxxXxxxxxxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zvýšení prostřednictvím xxxxxxxxx xxxx xxxxxx, xxxxxxx expozice xxxxxxxxx xxxxxxxx a smlouvy x&xxxx;xxxxxxxx xxxxxx |
Xxxxxxx: XXXX&xxxx;7 odst. 35H, xxxxxxx: IFRS 7 odst. 35I xxxx. x), xxxxxxx: XXXX 7 odst. XX20X |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx a smluv x&xxxx;xxxxxxxx xxxxxx v důsledku xxxxxxxxx xxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx a smluv x&xxxx;xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxx xxxxxx, finanční aktiva |
Příklad: XXXX&xxxx;7 xxxx.&xxxx;35X, příklad: XXXX&xxxx;7 odst. 35I xxxx. x), xxxxxxx: XXXX 7 xxxx. IG20B |
documentation |
Přírůstek xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxx xxxxxx. [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx vlivem zrušení xxxxx xx xxxxxxxxxxxx, xxxxxx x&xxxx;xxxxxxxxx xxxx x&xxxx;xxxxxxxx pojistné xxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 105B |
documentation |
Přírůstek xxxxx z peněžních xxxx x&xxxx;xxxxxxxxxx pojistných xxxxx x&xxxx;xxxxxxxx zrušení ztrát xx xxxxxxxxxxxx vykázaných x&xxxx;xxxxx xxxxxx. [Xxxxx: Xxxxxxxx smlouvy [xxxxxx]; Xxxxxx x&xxxx;xxxxxxxxx xxxx x&xxxx;xxxxxxxx pojistné xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxxxxXxxxxxxXxxxxxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxx xxxxxx hodnota, xxxxxxx o úhradách xxxxxxxx xx akcie, xxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxxxxxxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;47 xxxx. x) xxx ii) |
documentation |
U smluv o úhradách xxxxxxxx xx akcie, xxxxxxx smluvní xxxxxxxx xxxx xxxxxxxxxxxx, xxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxx, xx xxx tyto reálné xxxxxxx xx xxxxxxxxx x&xxxx;xxxxxxxxxxx ke xxx xxxxxxxxxx smluvních podmínek. [Xxxxx: Xxxxxxx o úhradách xxxxxxxx na xxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xx xxxx být xxxxxxxxx xxxxxx xxxxxx xxxxxxx XBRL. Xxxxx xx xxxxx prvek xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx možná xxxxx xxxxx zápornou hodnotu XXXX. [Odkaz: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx odpisy, amortizace x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Úhrn xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Efekt xxxxxxxxx výše xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [member]; Xxxxxxxx xxxxxxxx přijatých (odchozích) xxxxxxxxx toků x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) u penězotvorné jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx pravidla [member]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx předchozích xxxxxxxx období [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Přírůstek (úbytek) xxxxxxxxx xxxxxxxx xx xxxxxxxxx standardu XXXX [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxxxxxx změnami xxxxxxxx xxxxxxxx [member]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx plánu [xxxxxx]; Závazný xxxxxxx x&xxxx;xxxxxxxxxxxx požitků (v současné xxxxxxx) [xxxxxx]; Nově xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx na xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxXxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxx vykázaná x&xxxx;xxxx akvizice |
Zveřejnění: IFRS 3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxxx nabytých x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxxxXxxXxxxxxxxxxxxXxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx často xxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxx a obnovovány |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;23X xxxx.&xxxx;x) bod iii) |
documentation |
Popis xxxxxxxxx x&xxxx;xxx, xxx xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxXxXxxxxxxxxxXxxxxxxxxxXxxxXxxxxxXxxxxxxxXxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx forem státní xxxxxxx x&xxxx;xxxxxx xxxxxxxxxx xxx účetní xxxxxxxx |
Xxxxxxxxxx: XXX 20 odst. 39 xxxx. b) |
documentation |
Popis označení xxxxx xxxxxx podpory, x&xxxx;xxxxx xx xxxxxx xxxxxxxx xxxxx prospěch, xxxxx xxxxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx. [Xxxxx: Státní dotace] |
||||
ifrs-full |
IndicationOfUncertaintiesOfAmountOrTimingOfOutflowsContingentLiabilities |
text |
label |
Informace x&xxxx;xxxxxxxxxxx xx xxxx xxxx časovém xxxxxxx xxxxxx, podmíněné závazky |
Zveřejnění: XXX 37 odst. 86 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xx xxxx nebo xxxxxxxx xxxxxxx xxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxx u podmíněných xxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxXxXxxxxxXxXxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx o nejistotách xx výši xxxx xxxxxxx xxxxxxx xxxxxx, xxxxxxxxx xxxxxxx v podnikové xxxxxxxxx |
Xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X64 xxxx.&xxxx;x), xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X64 xxxx.&xxxx;x) bod x), zveřejnění: XXXX 3 xxxx. X67 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xx výši xxxx xxxxxxxx rozvrhu xxxxxxxxx xxxxxx ekonomického xxxxxxxxx x&xxxx;xxxxxxxxxxx závazků xxxxxxxxxx v podnikové xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxXxXxxxxxXxXxxxxxxxXxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx o nejistotách xx xxxx xxxx časovém xxxxxxx xxxxxx, xxxx xxxxxxx |
Xxxxxxxxxx: XXX 37 xxxx.&xxxx;85 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx týkajících xx výše nebo xxxxxxxx xxxxxxx xxxxxx xxxxxxxxxxxx prospěchu u jiných xxxxxx. [Odkaz: Jiné xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxXxxxxxxxxxxxxxXxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx aktiva nebo xxxxxxxxxxxx jednotky [xxxx] |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxXxxxxxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxx jednotky [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxXxxxxxxxxxxxxxXxxxxXxxxXxxxxxxxxxxXxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxXxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxxxx xxxxxxxx [axis] |
Zveřejnění: XXX&xxxx;36 xxxx.&xxxx;134 |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx a řádkovými xxxxxxxxx nebo xxxxx, xxxxxxx je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxXxxxxxxxxxxxxxXxxxxXxxxXxxxxxxxxxxXxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxx jednotky [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;134 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxx xxxxxxx xxxxx, která xxxxxxx xxxxxxx příjmy xxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxx xxxxx xxxx xxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxxxxXxxxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxx nevýznamné xxxxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx. X52 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx individuálně xxxxxxxxxx xxxxxxxxxxx xxxxxxxxx jiné xxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxXxxxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx toky x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx z investičních xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxxxXxxxXxXxxxxxxxXxxXxxxxXxxxxxXxxxxxxxxxxxXxxXxxxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxx zajištění xxxxx a o dalších úvěrových xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx jako zajištění xxxxx x&xxxx;x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxxx (xxxxxxxxx xxxxxxxxx xxxxxxx, x&xxxx;xxxxx xxxxxxxxx x&xxxx;xxxx úvěrová posílení xxxxxxx úvěrové riziko) x&xxxx;xxxxxxxxxx xxxxx, xxxxx xxxx x&xxxx;xxxx xxxxxxxx xxxxxxx znehodnocená. |
||||
ifrs-full |
InformationAboutConsequencesOfNoncomplianceWithExternallyImposedCapitalRequirements |
text |
label |
Informace x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 135 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxxx stanovených kapitálových xxxxxxxxx. [Xxxxx: Kapitálové xxxxxxxxx [member]] |
||||
ifrs-full |
InformationAboutContingentAssetsThatDisclosureIsNotPracticable |
text |
label |
Informace x&xxxx;xxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxx |
Xxxxxxxxxx: IAS 37 xxxx.&xxxx;91 |
xxxxxxxxxxxxx |
Xxxxxxxxx o skutečnosti, že xxxxxxxxxx informací x&xxxx;xxxxxxxx, xxxxx vznikla jako xxxxxxxx událostí x&xxxx;xxxxxxxxx x&xxxx;xxxxxxx existence xxxx xxxxxxxxx xxxxx xxx, xx dojde xxxx xxxxxxx k jedné xxxx xxxx nejistým xxxxxxxxx x&xxxx;xxxxxxxxxxx, xxxxx xxxxxx xxxx pod kontrolou xxxxxx jednotky, není xxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxxxxxxXxxxXxxxxxxxxxXxXxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx, xxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;37 xxxx.&xxxx;91 |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxxxx, xx xxxxxxxxxx xxxxxxxxx o podmíněných xxxxxxxxx xxxx proveditelné. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxXxxxxxxXxXxxxxxxXxxxXxxXxxXxxxxxxxXxxxxxxxxXxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxxxx xxx xx xxxxxxxxxx xxx nejsou xxxxxxxxxxxx [text block] |
Zveřejnění: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;36 písm. c) |
documentation |
Zveřejnění xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxxxxx xxxxx, která nejsou xxx po xxxxxxxxxx (xxxxxxxxxxx neprovedla xxxxxx x&xxxx;xxxx, kdy xxxx xxxx xxxxxx xx xxxxxxx smlouvy xxxxxxx) xxx xxxxxx xxxxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxXxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxXxxxXxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx xxxxx, které xxxx xxxxxx |
Xxxxxxxxxx: účinný xx 1. 1. 2023, XXXX 17 odst. 131 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxxxxx xxxxx držených účetní xxxxxxxxx, xxxxx xxxx xxxxxx. [Xxxxx: Xxxxxx xxxxxxxx smlouvy [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxXxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4 |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxx xxxx úvěrovému xxxxxx vlastnímu xxxxxxxxx xxxxxxx xxxxx&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4. |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxx, včetně významných xxxxxxxxxxx úvěrového xxxxxx, xxxxxxxxx xxxxxxxxx xxxxxxx xxxxx&xxxx;xxxx.&xxxx;39X písm. a) xxxxxxxxx XXXX 4. [Xxxxx: Xxxxxxxx aktiva podle xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4, xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxXxXxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxx regulačních xxxxx, v nichž účetní xxxxxxxx xxxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 odst. 126 |
documentation |
Informace x&xxxx;xxxxxx xxxxxxxxxxx xxxxx, v nichž xxxxxx xxxxxxxx působí. |
||||
ifrs-full |
InformationAboutEntitysDefinitionsOfDefault |
text |
label |
Informace x&xxxx;xxxxxxxxxx selhání používaných xxxxxx jednotkou |
Zveřejnění: XXXX 7 xxxx.&xxxx;35X písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx o definicích selhání xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx xxxxxx pro xxxxx těchto xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxXxxxxxxXxxxXxxxxxXxxXxxXxxxxxxxxXxXxxxxXxxxxxXxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx z dosud xxxxxxxxxxxx leasingů, xx xxxxxx se xxxxxxx xxxxxxx |
Xxxxxxx: XXXX 16 xxxx.&xxxx;59 xxxx. x) xxx iv) |
documentation |
Informace o riziku xxxxxxxxxxx xxxxxxx z dosud xxxxxxxxxxxx leasingů, ke xxxxxx xx xxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxxXxXxxxxxXxxxXxxxxxxXxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxxXxXxxxXxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx o vystavení xxxxxxx xxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx obsažených x&xxxx;xxxxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 39 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxx tržnímu xxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx obsažených x&xxxx;xxxxxxxxxxx xxxxxxxx smlouvě, pokud xx od xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxx hodnotou, x&xxxx;xxx xx xxxxxxxxx. [Xxxxx: Xxxxxxxx [xxxxxx]; Xxxxx riziko [xxxxxx]; X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxXxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxXxxxxxxxxxXxxxxxxxXxxxXxxxxXxxxxxXxxxxXxxxxxxXxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx, xxxxx xx xxxxx ovlivnit xxxxxx xxxx této xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx. X8X |
xxxxxxxxxxxxx |
Xxxxxxxxx o skupinách nebo xxxxxxxxxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx, které xx xxxxx xxxxxxxx xxxxxx část této xxxxxxx, xxxx xx xxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxXxxxxxxxxxXxxxXxxxxxxxxXxxxxxxXxXxxxxxXxxxXxXxxXxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Informace x&xxxx;xxx, xxx xx xxxxxxxx xxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxx položce x&xxxx;xxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 odst. 22C xxxx. b) |
documentation |
Zveřejnění xxxxxxxxx x&xxxx;xxx, xxx se xxxxxxxx xxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxx položce x&xxxx;xxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
InformationAboutHowEntityDeterminedRiskComponentDesignatedAsHedgedItemExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx xxxxxx jednotka xxxxxxxxx xxxxxx xxxxxx, xxxxx xx xxxxxxxx xx xxxxxxxxxx položku [xxxx xxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;22X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx informací x&xxxx;xxx, xxx účetní xxxxxxxx xxxxxxxxx xxxxxx xxxxxx, xxxxx je xxxxxxxx xx zajištěnou xxxxxxx (xxxxxx xxxxxx xxxxxx xxxxxx mezi xxxxx složkou xxxxxx x&xxxx;xxxxxxxx xxxx xxxxxx). [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxXxxxxxxxXxxxXxxxxxxXxXxxxxxxxxxXxXxxxxxxxxxXxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx o tom, xxx xxxx určeny očekávané xxxxxxx xxxxxx xxx xxxxxxx xxxx xxxxxxx xxxxxx. |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;136X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxx, jak xxxx xxxxxx očekávané xxxxxxx xxxxxx xxx umoření xxxx zpětném odkupu xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx, xxxxx xxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx xxxxxx při xxxxxxx xxxx xxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxXxxxxxxxXxxxxxxxxxXxxXxxxxxxxxxXxxxxXxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx o tom, xxx byla odhadnuta xxxxxxxxx xxxxxxxxxx, poskytnuté xxxxxxx opce |
Zveřejnění: XXXX 2 xxxx.&xxxx;47 xxxx.&xxxx;x) xxx ii) |
documentation |
Informace o tom, xxx xxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxx a do xxxx xxxx xxxxxxxx xxxxx xxxxxxxxx volatility x&xxxx;xxxxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxXxxxXxxxxXxxXxxxxxxxXxxxxXxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx xxxx stanovena xxxxxx hodnota, xxxxxxxxxx xxxxxxx xxxx |
Xxxxxxxxxx: XXXX 2 odst. 47 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxx, jak xxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxXxxxXxxXxxxxxxxxxXxXxxXxXxxxxXxXxxxxxxxxxXxxxxxXxxxxXxxxxxXxxxxxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx xxxx xxxxxxxxx reálná hodnota, xxxxxx-xx xxxxxxxxx na xxxxxxx xxxxxxxxxxxxxxx trhu, xxxxxxx poskytnuté kapitálové xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;2 xxxx.&xxxx;47 xxxx.&xxxx;x) bod i) |
documentation |
Informace x&xxxx;xxx, xxx xxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx kapitálových xxxxxxxx (xx. xxxxxx xxx akciové xxxx), xxxxxx-xx xxxxxxxxx xxxxx xxxxxxxxxxxxx tržní xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxXxxxxxXxxxxxxXxxxXxxxxxxxxxXxxxXxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxx, xxxxx xxxxxxxxxxxx xxxx xxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxx, která xx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 16 xxxx.&xxxx;92 xxxx. b) |
documentation |
Informace x&xxxx;xxxxxxx, xxxxx xxxxxxxxxxxx xxxx xxxxxx xxxxxxx x&xxxx;xxxxxxxxx právy, xxxxx xx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxXxxxxxxXxxxxxxxXxXxxxXxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx xx stanovena maximální xxxx xxxxxx xxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;29 písm. c) |
documentation |
Informace x&xxxx;xxx, xxx xx xxxxxxxxx xxxxxx, xxxxx xxxxxxx xxxxxxxxxxxx maximální xxxx vystavení xxxxxx xxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxx podílů x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxx xxxxxx xxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxxxxxxxxx jednotkách] |
||||
ifrs-full |
InformationAboutHowMaximumExposureToLossIsDetermined |
text |
label |
Informace x&xxxx;xxx, xxx je xxxxxx xxxxxxxxx xxxx xxxxxx ztráty vyplývající x&xxxx;xxxxxxxx xxxxxxxxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 42E xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx xx xxxxxx xxxxxx, xxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx účetní xxxxxxxx xxxxxx vyplývající x&xxxx;xxxx xxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx finančních xxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxxxx angažovanosti; Xxxxxxxx aktiva] |
||||
ifrs-full |
InformationAboutLesseesExposureArisingFromExtensionOptionsAndTerminationOptions |
text |
label |
Informace o riziku xxxxxxxxxxx nájemci x&xxxx;xxxx xx xxxxxxxxxxx x&xxxx;xxxx xx xxxxxxxx |
Xxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;59 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx o riziku vznikajícím xxxxxxx x&xxxx;xxxx xx xxxxxxxxxxx x&xxxx;xxxx xx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxXxxxxxxXxxxXxxxxxxxXxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxx xx záruk xxxxxxxx xxxxxxx |
Xxxxxxx: XXXX 16 xxxx.&xxxx;59 xxxx. x) bod xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxx xx záruk zbytkové xxxxxxx. Xxxxxx xxxxxxxx xxxxxxx xx xxxxxx xxxxxxxxxx pronajímateli stranou xxxxxxxxxxxx s pronajímatelem, že xxxxxxx (xxxx xxxx xxxxxxx) xxxxxxxxxxxx xxxxxx xx xxxxx leasingu xxxx xxxxxxxxx xx xxxx určité částky. |
||||
ifrs-full |
InformationAboutLesseesExposureArisingFromVariableLeasePayments |
text |
label |
Informace x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx leasingových plateb |
Příklad: XXXX&xxxx;16 odst. 59 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx nájemci x&xxxx;xxxxxxxxxxxx xxxxxxxxxxxx plateb. Xxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xxxxx plateb poskytnutých xxxxxxxx pronajímateli za xxxxx x&xxxx;xxxxxxx podkladového xxxxxx xxxxx xxxx xxxxxx xxxxxxxx, xxxxx xx xxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xx xxx xxxxxxxx, x&xxxx;xxxxxxxx xxxx, které xxxx xxxxxxxxx plynutí xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;34 |
xxxxxxxxxxxxx |
Xxxxxxxxx o hlavních xxxxxxxxxxxx xxxxxx xxxxxxxx x&xxxx;x&xxxx;xxx, xxxxxxx je účetní xxxxxxxx xx svých xxxxxxxx xxxxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;30 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx o trhu xxxxxxxxxx nástrojů, x&xxxx;xxxxxxx xx nevyžaduje xxxxxxxxxx xxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx nástroje, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxXxXxxxxxxXxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxx: XXXX 16 xxxx.&xxxx;59 písm. a) |
documentation |
Informace x&xxxx;xxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxXxXxxxxxxXxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxx leasingových xxxxxxxx xxxxxxxxxxxxx |
Xxxxxxxxxx: XXXX 16 xxxx.&xxxx;92 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxx činností xxxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxXxxxxxxxXxxxxxxXxxxxxxxxxXxXxxxxxxxxxXxXxxxxxXxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxx xxxxxx xxxxxxxx zpětně xxxxxx xx umořit xxxxxxxx nástroje s prodejní xxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;136X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxx, politikách x&xxxx;xxxxxxxxx xxxxxxxx závazku xxxxxx xxxxxxxx xxxxxx xxxxxx xx xxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx opcí, xxxxx jsou xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx, xx-xx x&xxxx;xx xxxxxxxx xxxxxxxx požádána, xxxxxx xxxxxxxxx xxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx období. [Xxxxx: Xxxxxxxx xxxxxxxx, třída [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxXxXxxxxxXxxxXxxxxxxxXxxXxxxxxxxxXxXxxxxxxxxxxXxXxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxxxxx vystavení xxxxxxxx xxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxx z leasingu |
Příklad: XXXX 16 odst. 59 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxxxxx budoucím xxxxxxxx odtokům, které xxxxxx xxxxxxxx v ocenění xxxxxxx x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxxx z leasingu] |
||||
ifrs-full |
InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx xx xxxxx xx xxxxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx xxx xxxxxxx xxxxxxxxxx xxxxxxxx [xxxx block] |
Zveřejnění: XXXX&xxxx;15 xxxx.&xxxx;115 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxx o vztahu xxxx zveřejňováním xxxxxxxxxxxx xxxxxx xx xxxxx xx zákazníky x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx pro xxxxxxx xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxx vykazované xxxxxxxx [xxxxxx]; Xxxxxx ze xxxxx xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxxxxxXxXxxxxxxxxXxxxxxxXxXxxxxxXxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxx xxxx podmínkách xxxxxxxxxxxxx pro xxxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx: IFRS 16 xxxx.&xxxx;59 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx o omezeních xxxx xxxxxxxxxx xxxxxxxxxxxxx xxx xxxxxxx x&xxxx;xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxXxxxxxxxxxXxxxxxxxXxxXxxxxxXxxxXxxxxxXxxxxxxXxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxx x&xxxx;xxxx, xxxxx xx xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 16 odst. 92 xxxx. b) |
documentation |
Informace x&xxxx;xxxxxxxxx xxxxxx xxxxx u práv, xxxxx si pronajímatel xxxxxxx x&xxxx;xxxxxxxxxxxx aktivech, xxxxxx xxxxxxxxx prostředků, xxxxx xxxxxxxxxxxx xxxx xxxxxx snižuje. |
||||
ifrs-full |
InformationAboutSaleAndLeasebackTransactions |
text |
label |
Informace x&xxxx;xxxxxxx x&xxxx;xxxxxxx xxxxxxxx |
Xxxxxxx: IFRS 16 xxxx.&xxxx;59 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx o prodeji a zpětném xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxxxxXxxxxxxxxxXxxXxxxxxxxxxxXxxxXxXxxxxxxxxxxXxxxXxxxxxXxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx učiněných xxx xxxxxxxx xxxxxxxxxxx, že xx xxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx. |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;9X |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx skutečnosti, že xx účetní xxxxxxxx xxxxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxxxx investičních xxxxxxxx [xxxx xxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxXxxxXxxxxxxxxxXxxxxxxxXxXxxxxxxxXxXxxxxxxXxxxxxxxxxxxxXxxxXxxxxxXxxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx o konečné xxxxxxxxx řízení xxxxx xx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 23C xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxxxx xxxxx xx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx účetní xxxxxxxx xxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxXxxxXxXxxxxxxxxXxxxxxxxxxXxxXxxxxxXxxXxxxxxxxXxxxxxxxxXXXX9XxxxxxxxxxxXxxxXxXxxXxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx xxxx uživatel xxxxxx závěrky xxxxxx xxxxxxx xxxxxxxx informace xxxxx xxxxxxxxx XXXX 9, které xxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxxxx o tom, xxx xxxx uživatel xxxxxx xxxxxxx xxxxxx xxxxxxx xxxxxxxx informace xxxxx xxxxxxxxx XXXX 9, xxxxx xx xxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxx a které xxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxx xxxxxxx xx xxxxxxxxxx xxxxxxxxxx období. |
||||
ifrs-full |
InformationAboutWhetherAndHowEntityIntendsToDisposeOfFinancialInstruments |
text |
label |
Informace x&xxxx;xxx, xxx a jak xxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx nástroje |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;30 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx o tom, xxx x&xxxx;xxx xxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx nástroje, u kterých xx nevyžaduje xxxxxxxxxx xxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, třída [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxXxxxxXxxXxxxxxxxXxxxxXxxxxxXxxxxxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx xxxx stanovena xxxxxx xxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 2 odst. 47 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx o tom, jak xxx xxxxxxxx xxxxxx xxxxxx reálné xxxxxxx xx dni ocenění xxxxxxxxx xxxxxxxxxxxx kapitálových xxxxxxxx (xx. xxxxxx xxx xxxxxxx xxxx). |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxx politice účetní xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxx xxxxxxxxx, xx xxxxxxxxxx xxxxxxxxx xxxxxxxxx realizace, x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx pro xxxxxxxx xxxxxx, která jsou xxxxxxxx, ale stále xxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxxxxxxXxxxxxxxxxxxxxXxxxxxxxxxxxXxXXXX9XxXxxxxxxxxXxxxxxXxxxxXxxxxxxxxxxxxxXxxXxxxxxxXxXxxxxxXxXxxxxxxxXXXX9 |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx účetní jednotka xxxxxxxxxxx požadavky xx xxxxxxxxxxx xx xxxxxxxxx XXXX 9 xx xxxxxxxx aktiva, xxxxxxx xxxxxxxxxxx xx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxx XXXX 9 |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx o tom, xxx xxxxxx xxxxxxxx uplatňovala xxxxxxxxx xx klasifikaci xx xxxxxxxxx XXXX 9 xx finanční xxxxxx, xxxxxxx xxxxxxxxxxx xx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxx XXXX 9. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxxxxxxxxxXxxxXxxxxxxxxXxxxxxXxxXxxxxxxxxxxxxxXxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, jak xxxxxx xxxxxxxx xxxxxx, xx xxxxxxxx xxxxxx xxxx xxxxxxx znehodnocenými xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;35X písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxx, jak xxxxxx xxxxxxxx xxxxxx, xx xxxxxxxx xxxxxx xxxx úvěrově znehodnocenými xxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxXxxxxxxxxxXxxxxxxXxxxxxXxxxXxXxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxXxxxxxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx xxxxxx xxxxxxxx xxxxxxxxx, xxx se xxxxxxx riziko xxxxxxxxxx xxxxxxxx xx prvotního xxxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 35F xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx xxxxxx xxxxxxxx xxxxxxxxx, xxx xx úvěrové xxxxxx xxxxxxxxxx xxxxxxxx xx prvotního zaúčtování xxxxxxxx xxxxxxx, xxxxxx xxxx, xxx x&xxxx;xxx: x) xxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxx nástroje x&xxxx;xxxxxx xxxxxxxx xxxxxxx; x&xxxx;x) xxx xxxxxxxx předpoklad, xx xxxxx k významným xxxxxxxx úvěrového xxxxxx xx xxxxxxxxx xxxxxxxxxx, xxxx jsou xxxxxxxx xxxxxx xxxx než 30 xxx po xxxxxxxxxx. [Odkaz: Xxxxxxx xxxxxx [member]] |
||||
ifrs-full |
InformationOnHowEntityRedesignatedFinancialAssetsWhoseClassificationHasChangedOnInitiallyApplyingIFRS17 |
text |
label |
Informace x&xxxx;xxx, xxx účetní xxxxxxxx xxxx určila finanční xxxxxx, jejichž xxxxxxxxxxx xx xxxxxxx při xxxxxxxx uplatnění XXXX 17 |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;X33 písm. a) |
documentation |
Informace x&xxxx;xxx, xxx xxxxxx xxxxxxxx xxxx určila finanční xxxxxx, jejichž xxxxxxxxxxx xx xxxxxxx xxx xxxxxxxx xxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxxxxxXxxxXxxxxXxxxxxxXxxXxxxxxxxXxxxxxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx o tom, xxx xxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx, xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx akcie, xxxxxxx xxxxxxx xxxxxxxx byly xxxxxxxxxxxx |
Xxxxxxxxxx: IFRS 2 xxxx.&xxxx;47 xxxx. x) xxx iii) |
documentation |
Informace o tom, xxx byla xxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxxxx na akcie, xxxxxxx smluvní podmínky xxxx xxxxxxxxxxxx. [Odkaz: Xxxxxxxxx poskytnutá reálná xxxxxxx, smlouvy o úhradách xxxxxxxx xx xxxxx, xxxxxxx smluvní xxxxxxxx xxxx xxxxxxxxxxxx; Xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxxxxxXxxxXxxxxxxXxXxxxxxxxXxxxxxXxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxx o tom, xxx byly xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx, xx xxxx očekávané úvěrové xxxxxx xxxxxxxxx na xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx o tom, jak xxxx xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx, že xxxx xxxxxxxxx xxxxxxx ztráty xxxxxxxxx xx portfoliovém xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxxxxxxXxxXxxxxxxxxxxxXxXxxxxxxxxxxXxxxXxxxxXxXxxxxxxxxXxxxxxXxxxXxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx xxxx být xxxxxxxxx xxxxxxxxx xx xxxxxx xxxxxxxxx xxxxxxxxx toků xxxxxxxxxx aktiv |
Zveřejnění: XXXX 7 xxxx.&xxxx;35X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx o tom, xxx xxxx xxx uplatněny xxxxxxxxx na xxxxxx xxxxxxxxx peněžních toků xxxxxxxxxx aktiv xxxxxx xxxx, jak účetní xxxxxxxx: x) určí, xxx se xxxxxxx xxxxxx xxxxxxxxxx xxxxxx, xxxxx xxxx modifikováno xxx xxxxxxxxx xxxxxxx xxxxxxx ve xxxx xxxxxxxxxxx xxxxxxxxx xxxxx xx xxxx xxxxxx, xxxxxxxx xx té xxxx, xx xxxx xxxxxxx xxxxxxx xxxxxx xxxx na xxxxxxxxxxx xx xxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxx; x&xxxx;x) xxxxxxx, xx xxxx míry xx xxxxxxx xxxxxxx z finančních xxxxx, xxxxx splňují xxxxxxxx uvedená x&xxxx;xxxx x), xxxxxxxx xxxx xxxxxxxxx xx xxxx xxxxxxxxxxx xxxxxxxxx xxxxx xx dobu xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxxXxxXxxxxxxxXxxxxxxxxXxxxXxxxxxxxxxxxXxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxXxxxxxXxxxxxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx a jak xxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxx xx metodiky xxxxxxxxx xxxxxx hodnoty, xxxxxxx poskytnuté xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;2 odst. 47 xxxx.&xxxx;x) bod xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx x&xxxx;xxx xxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxx xx metodiky xxxxxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx kapitálových xxxxxxxx (xx. xxxxxx xxx xxxxxxx opce). |
||||
ifrs-full |
InformationWhetherAndHowOtherFeaturesWereIncorporatedIntoMeasurementOfFairValueOtherEquityInstrumentsGranted |
text |
label |
Informace x&xxxx;xxx, xxx x&xxxx;xxx xxxx xx xxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxxx xxxxx specifika, xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;47 xxxx. x) xxx iii) |
documentation |
Informace o tom, xxx a jak xxxx xx metodiky xxxxxxxxx xxxxxx xxxxxxx ostatních xxxxxxxxxxxx xxxxxxxxxxxx nástrojů (xx. jiných než xxxxxxx opce) xxxxxxxxxxx xxxxx xxxxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxxXxxXxxxxXxxxxxxxXxxxXxxxxxxxxxxxXxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxXxxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx o tom, xxx x&xxxx;xxx xxxx xx xxxxxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxxxxx xxxxxxx xxxxxxxxxx, xxxxxxxxxx akciové xxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;47 písm. a) bod xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx x&xxxx;xxx byly xx xxxxxxxx xxxxxxxxx reálné xxxxxxx xxxxxxxxxxxx opcí xxxxxxxxxxxxx ostatní xxxxxxxxxx xxxxxxxxxxxx opcí (xxxx xxxxxxxxx xxxxx xxxxxxxx). |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxXxxxxxxxxxXxxxxxxXxxxxxxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx účetní xxxxxxxx xxxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;135 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx účetní xxxxxxxx splnila případné xxxxxxx xxxxxxxxx kapitálové xxxxxxxxx, xxxxx se xx xx xxxxxxxx. [Xxxxx: Kapitálové xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxxxxxxxxxxXxxxxxXxXxxxxXxXxxxXxxxxXxxxXxxxxXxXxxxXxXxxxxXxXxx |
xxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx xx zpětně získatelná xxxxxx xxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxx xx xxxxxx nebo xxxxxxxx x&xxxx;xxxxxxx |
Xxxxxxxxxx: XXX 36 xxxx.&xxxx;130 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxx, xxx xx xxxxxx xxxxxxxxxx xxxxxx xxxxxx (xxxxxxxxxxxx xxxxxxxx) jeho xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxx xx xxxxxx xxxx xxxx hodnotou x&xxxx;xxxxxxx. [Xxxxx: Penězotvorné xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXXXXxXxxx |
xxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxxxxx XXXX [xxxx] |
Xxxxxxxxxx: IAS 8 xxxx.&xxxx;28 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx mezi členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx pojmy, kterými xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXXXXxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx přijatý standard XXXX [xxxxxx] |
Xxxxxxxxxx: IAS 8 xxxx.&xxxx;28 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxx IFRS, xxxxx xxx xxxxxx xxxxxx xxxxxx xxxxxxxxx. Xxxxxxxxxxx xxxx standardní hodnotu xxx osu „Xxxxxx xxxxxxx standard IFRS“, xxxx-xx použit žádný xxxx člen. [Odkaz: XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxXxxxXxXxxxxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxx |
xxxx |
xxxxx |
Xxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxx k ocenění xxxxx spadajících do rozsahu xxxxxxxxxx xxxxxxxxx XXXX 17 [xxxx] |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;117 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx členy v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, xxxxxxx xx xxxxxxx vyplněna. |
||||
ifrs-full |
InputsToMethodsUsedToMeasureContractsWithinScopeOfIFRS17Member |
member [xxxxxxx] |
xxxxx |
Xxxxxxx xxxxxxxx k metodám xxxxxxxx x&xxxx;xxxxxxx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 [member] |
Zveřejnění: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;117 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxxx k metodám xxxxxxxx x&xxxx;xxxxxxx xxxxx xxxxxxxxxxx xx rozsahu xxxxxxxxxx standardu IFRS 17. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Vstupní xxxxxxxx x&xxxx;xxxxxxx xxxxxxxx k ocenění xxxxx xxxxxxxxxxx xx xxxxxxx působnosti standardu XXXX 17“, není-li xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxXxxxXxXxxxxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
X.XX xxxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17 |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;117 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxx x&xxxx;xxxxxxx smluv xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxx IFRS 17. |
||||
ifrs-full |
InsuranceContractsAxis |
axis |
label |
Pojistné xxxxxxx [axis] |
Zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 17 odst. 100 písm. c), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;101, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;106, zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 107, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;109 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, kterými xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxx xxxxxx [axis] |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;100 xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;101, xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 odst. 107 |
documentation |
Osa xxxxxxx xxxxxxxx vztah xxxx xxxxx v tabulce a řádkovými xxxxxxxxx xxxx pojmy, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;100 xxxx.&xxxx;x), zveřejnění: xxxxxx od 1. 1. 2023, XXXX 17 odst. 101, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;107 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxx podle xxxxxxxxxxxx xxxxxx, xx.&xxxx;xxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxx xxxx, rizikové xxxxxx xxxxxxxx xx&xxxx;xxxxxxxxxxxx xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx xxxxxxx. Xxxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxx hodnotu xxx xxx „Xxxxxxxx xxxxxxx xxxxx xxxxxxxxxxxx xxxxxx“, není-li xxxxxx xxxxx xxxx xxxx. [Xxxxx: Pojistné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxXxxxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxx smlouvy xxxxx xxxxxxxxxxx xxxxxxxxxx krytí x&xxxx;xxxxxxx xx pojistná xxxxxx [axis] |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 100 |
documentation |
Osa xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, xxxxxxx je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxXxxxxxxxXxxxxxXxxxxx |
xxxxxx [default] |
label |
Pojistné smlouvy xxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxx na xxxxxxxx xxxxxx [abstract] |
Zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 17 odst. 100 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxx na xxxxxxxx xxxxxx. Tento xxxx představuje xxxx xxxxxxxxxx xxxxxxx pro xxx „Xxxxxxxx xxxxxxx xxxxx xxxxxxxxxxx pojistného xxxxx a nákladů xx xxxxxxxx plnění“, není-li xxxxxx xxxxx jiný xxxx. [Xxxxx: Pojistné xxxxxxx [member]] |
||||
ifrs-full |
InsuranceContractsIssuedMember |
member |
label |
Vystavené xxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: účinný xx 1. 1. 2023, IFRS 17 odst. 107, zveřejnění: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;109, xxxxxxxxxx: účinný od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;131 xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;132 xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 odst. 98 |
documentation |
Tento xxxx xxxxxxxxxxx vystavené pojistné xxxxxxx. [Odkaz: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxxxxxXxxxXxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Vystavené xxxxxxxx xxxxxxx, které xxxx aktivy |
Zveřejnění: xxxxxx xx 1. 1. 2023, XXX 1 xxxx.&xxxx;54 xxxx.&xxxx;xx), xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;78 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx, které xxxx aktivy. [Odkaz: Xxxxxx; Vystavené xxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
InsuranceContractsIssuedThatAreLiabilities |
X instant, credit |
label |
Vystavené xxxxxxxx xxxxxxx, xxxxx xxxx závazky |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IAS 1 odst. 54 xxxx.&xxxx;xx), xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;78 písm. b) |
documentation |
Částka vystavených xxxxxxxxxx xxxxx, které xxxx xxxxxxx. [Xxxxx: Xxxxxxx; Vystavené xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxx, credit |
label |
Závazek (xxxxxxx) x&xxxx;xxxxxxxxxx smluv |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 99 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx závazku (aktiva) x&xxxx;xxxxxxxxxx xxxxx. [Odkaz: Xxxxxx; Xxxxxxx; Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx xxxxx xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx smluv xx xxxxx období |
||||
ifrs-full |
InsuranceContractsLiabilityAssetAtDateOfChangeContractsWithDirectParticipationFeaturesForWhichEntityChangedBasisOfDisaggregationOfInsuranceFinanceIncomeExpensesBetweenProfitOrLossAndOtherComprehensiveIncome |
X instant, xxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx xx&xxxx;xxx xxxxx, xxxxxxx x&xxxx;xxxxx xxxxx xxxxxx, x&xxxx;xxxxx xxxxxx xxxxxxxx xxxxxxx základ xxxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;113 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx závazku (xxxxxx) z pojistných xxxxx xx xxx&xxxx;xxxxx xxxxxxx xxxxxxxxx xxxxxx (nákladů) x&xxxx;xxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxx výsledkem x&xxxx;xxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxx xxxxx xxxxxx, xx xxx xxxx xxxxx xxxxxxx. [Xxxxx: Xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxx xxxxxxxxxx xxxxx [member] |
Obvyklá praxe: xxxxx xxxxx platnosti 1.&xxxx;1. 2023, XXXX&xxxx;4 – zveřejnění |
documentation |
Tento člen xxxxxxxxxxx xxxxxxx, xx xxxxxx xxxxxxx xxxxx xxxxxx (pojistitel) xxxxxxx xxxxxxxx xxxxxxxx xxxxxx xxxx xxxxxx (xxxxxxxxxx) xxx, že souhlasí x&xxxx;xxxxxxxxxx xxxxxxxxxx, pokud xx xxxxxx xxxxxxxxx xxxxxxx událost v budoucnosti (xxxxxxxx událost) negativně xxxxxxxxx xxxxxxxxxx. Xxxxxxxxxxx xxxx standardní hodnotu xxx xxx „Xxxx xxxxxxxxxx xxxxx“, není-li xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxxxxx2017 |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;100 písm. c), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;101, xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;106, xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;107, zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;109 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx, xx xxxxxx základě xxxxx xxxxxx (xxxxxxxx) xxxxxxx významné pojistné xxxxxx jiné strany (xxxxxxxxxx) xxx, xx xxxxxxxx s kompenzací xxxxxxxxxx, xxxxx xx xxxxxx xxxxxxxxx xxxxxxx událost x&xxxx;xxxxxxxxxxx (xxxxxxxx xxxxxxx) xxxxxxxxx xxxxxxxxx xxxxxxxxxx. Xxxxxxx odkazy v IFRS 17 xx&xxxx;xxxxxxxx xxxxxxx xx xxxxxxxx xxxxxx xx: a) xxxxxx xxxxxxxx smlouvy, s výjimkou: x) odkazů na vystavené xxxxxxxx xxxxxxx x&xxxx;xx) xxxxx odstavců 60–70A xxxxxxxxx XXXX 17; x) xxxxxxxxxx xxxxxxx x&xxxx;xxxxx xxxxxxxxxx účasti, xxxxx&xxxx;xxxxxx xxxxxxxx xxxxxx xxxxxxx pojistné xxxxxxx, x&xxxx;xxxxxxxx xxxxxx xx&xxxx;xxxxxxxx xxxxxxx v odst. 3 xxxx.&xxxx;x) XXXX 17 a podle odstavce 71 IFRS 17. Xxxxxxxxxx smlouva x&xxxx;xxxxx xxxxxxxxxx xxxxxx je xxxxxxxx xxxxxxx, xxxxx xxxxxxxxx konkrétnímu xxxxxxxxxxx xxxxxxx xxxxx xxxxxxx xxxx xxxxxxx x&xxxx;xxxxxx, xxxxx xxxxxxxxx xxxx xxxxxxx, další xxxxxx: x) u nichž xx xxxxxxxxxxx, xx xxxxx xxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxx xxxxxx; x) xxxxxxx xxxxxx xxxx xxxxxx jsou xxxxxxx xx xxxx výstavce; x&xxxx;x) které xx xxxxxxx xxxxxxxxx na: x) xxxxxxxxxxx určité xxxxxxx smluv xxxx xxxxxxxx typu xxxxxxx; xx) realizovaných a/nebo xxxxxxxxxxxxxxx investičních xxxxxxxx x&xxxx;xxxxxx skupiny xxxxx xxxxxxxx výstavcem xxxx xxx) xxxxx nebo xxxxxx xxxxxx xxxxxxxx xxxx xxxxx, xxxxx xxxxxxxxx xxxxxxx. Xxxxx xxxx představuje také xxxxxxxxxx xxxxxxx pro xxx „Pojistné xxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxxxxXxxxXxxxxXxXxxxxXxxxxxxXxxxxxxxxxXxxxxxxxXxxXxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxxxxx xxxxxxx, xxx xx xxxxx xxxx xxxxxxx xxxxxx xxxxxxx xxxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;101, zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;106, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 107, xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;109 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxx pojistné xxxxxxx, xxx xx&xxxx;xxxxx byla xxxxxxx metoda xxxxxxx xxxxxxxxxx. Xxxxxxx alokace xxxxxxxxxx xx xxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxxxxx 53 xx 59 xxxxxxxxx XXXX 17, xxxxx xxxxxxxxxxxx xxxxxxx xxxxxxx xx zbývajícího xxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxxxXxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Pojistné xxxxxxx, xxxxx jsou xxxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;99 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx pojistných xxxxx, které xxxx xxxxxx. [Xxxxx: Xxxxxx; Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxxx xxxxxxx, xxxxx xxxx xxxxxx, na začátku xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxxx xxxxxxx, které xxxx aktivy, xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx, které xxxx xxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;99 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx pojistných xxxxx, xxxxx xxxx xxxxxxx. [Odkaz: Xxxxxxx; Xxxxxxxx smlouvy [xxxxxx]] |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxxx xxxxxxx, xxxxx xxxx xxxxxxx, xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxxx smlouvy, xxxxx xxxx xxxxxxx, xx xxxxx období |
||||
ifrs-full |
InsuranceContractsToWhichPremiumAllocationApproachHasBeenAppliedMember |
member |
label |
Pojistné xxxxxxx, xx xxxxx xxxx xxxxxxx xxxxxx xxxxxxx xxxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 odst. 100 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx pojistné xxxxxxx, xx&xxxx;xxxxx xxxx xxxxxxx xxxxxx xxxxxxx xxxxxxxxxx. Xxxxxxx xxxxxxx xxxxxxxxxx se xxxxxx xxxxxx popsaná x&xxxx;xxxxxxxxxx 53 až 59 xxxxxxxxx XXXX 17, xxxxx zjednodušuje xxxxxxx xxxxxxx ze xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Náklady xx xxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx nákladů xxxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx plnění |
Zveřejnění: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;110 |
xxxxxxxxxxxxx |
Xxxxxx, xxxxx xxxxxxxx xxxxx xxxxxx xxxxxxx xxxxxxx pojistných xxxxx vyplývající x: x) xxxxxx xxxxxx xxxxxxx xxxxx a změn xxxxxx hodnoty xxxxx x&xxxx;x) xxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxx xxxxxxxxxx xxxxxx; avšak c) x&xxxx;xxxxxxxxxx xxxxxxxx změn x&xxxx;xxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxx xxxxx účasti, xxxxx xx xxxxxxxx xxxxx z pojistné xxxxxxx, xxx xxxxxx xxx xxx xxxxxxxxxxx xxxx.&xxxx;45 xxxx.&xxxx;x) xxxx xx), xxxx.&xxxx;45 xxxx.&xxxx;x) bodu xxx), xxxx.&xxxx;45 xxxx.&xxxx;x) xxxx xx) xxxx xxxx.&xxxx;45 xxxx.&xxxx;x) xxxx xxx) standardu XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxx (xxxxxxx) z pojistného xxxxxx x&xxxx;xxxxxxxxxxx pojistných xxxxx, xxxxx xxxx xxxxxxxxx z hospodářského xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx (náklady) x&xxxx;xxxxxxxxxx plnění x&xxxx;xxxxxxxxxxx xxxxxxxxxx smluv xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxx xxxxx xxxxxxxxxxxxxxx do hospodářského xxxxxxxx, xxxx zdaněním |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;91 xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;80 písm. b), xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx plnění z vystavených xxxxxxxxxx xxxxx, která xx vyloučena z hospodářského xxxxxxxx a vykázána x&xxxx;xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxx xxxx xxxxxxxx reklasifikována xx hospodářského xxxxxxxx, xxxx xxxxxxxx, xxxx xxxxxxxxxxxxxxxx úpravami. [Xxxxx: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx; Vystavené xxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
InsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossNetOfTax |
X duration, credit |
label |
Příjmy (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx pojistných xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxx xxxxx reklasifikovány xx&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx dopad |
Zveřejnění: účinný xx 1. 1. 2023, IAS 1 odst. 91 písm. a), xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;80 xxxx.&xxxx;x), zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 17 odst. 90 |
documentation |
Částka xxxxxx (nákladů) x&xxxx;xxxxxxxxxx xxxxxx z vystavených xxxxxxxxxx xxxxx, xxxxx je xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx v ostatním xxxxxx xxxxxxxx a která xxxx xxxxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx, očištěná x&xxxx;xxxxxx xxxxx, xxxx xxxxxxxxxxxxxxxx úpravami. [Xxxxx: Xxxxxx (náklady) x&xxxx;xxxxxxxxxx xxxxxx; Vystavené xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx pojistných smluv, xxxxx xxxx vykázány x&xxxx;xxxxxxxxxxxx výsledku |
Zveřejnění: xxxxxx xx 1. 1. 2023, XXX 1 xxxx.&xxxx;82 xxxx.&xxxx;xx), xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;80 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx smluv, xxxxx je vykázána x&xxxx;xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx (náklady) x&xxxx;xxxxxxxxxx xxxxxx; Vystavené pojistné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxx smluv |
Zveřejnění: účinný xx 1.&xxxx;1.&xxxx;2023, IAS 1 xxxx.&xxxx;82 xxxx.&xxxx;x) xxx ii), zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;106, xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;80 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxxx ze skupiny xxxxxxxxxxx xxxxxxxxxx xxxxx. Xxxxxxxx výnosy xxxx xxxxxxxxxxx xxxxxx vyplývajících xx xxxxxxx xxxxxxxxxx xxxxx uvádět x&xxxx;xxxxxx, xxxxx xxxxxx xxxxxxxxxxxx, xxxxxx xxxxxx xxxxxxxx xx tyto xxxxxx xxxxxxx. [Xxxxx: Vystavené xxxxxxxx smlouvy [member]; Xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx z pojistných xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxxxxxXxXxxxxxxXxXxxxxxxxXxxxXxxxxxXxXxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxXxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy x&xxxx;xxxxxxxxxx xxxxx, xxxxxxx podílu xxxxxxxxxx, který se xxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxx z pořízení xxxxxxxx smlouvy |
Zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;106 písm. b) |
documentation |
Částka xxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxx x&xxxx;xxxxxx souvisejícím x&xxxx;xxxxxxx xxxxxx pojistného, xxxxx se xxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxxx pojistné xxxxxxx. [Odkaz: Xxxxxx x&xxxx;xxxxxxxxxx smluv; Přírůstek (xxxxxx) v důsledku peněžních xxxx z pořízení pojistné xxxxxxx, xxxxxxx (aktivum) x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxXxxxxxxxxXxxXxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxx xxxxx, xxxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxx ze zbývajícího xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;106 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx z pojistných xxxxx xxxxxxxx x&xxxx;xxxxx xxxxxx x&xxxx;xxxxxxxxxxx xx změnami xxxxxxx xx xxxxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxxxx smluv; Xxxxx xxxxxxx xxxx xxxxxx xx xxxxxxxxxxx xxxxxxxxxx xxxxx xxx xxxxxx ztráty [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxx x&xxxx;xxxxxxxxxx smluv xxxxxx, xxxxxx související xx xxxxxxx xxxxxxx xx xxxxxxxxxxx pojistného xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxXxxxxxxxxXxxXxxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxx xxxxx, xxxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxx ze xxxxxxxxxxx xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxxXxxxxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx z pojistných xxxxx, xxxxx rizikové xxxxxx xxxxxxxx xx&xxxx;xxxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;106 xxxx.&xxxx;x) bod xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxxx smluv xxxxxxxx v daném období x&xxxx;xxxxxxxxxxx xx xxxxxx xxxxxxxx xxxxxx xxxxxxxx xx&xxxx;xxxxxxxxxxxx rizika xxxxx&xxxx;xxxx.&xxxx;X124 xxxx.&xxxx;x) xxxxxxxxx IFRS 17. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxxxx xxxxx; Xxxxxxxx xxxxxx xxxxxxxx xx&xxxx;xxxxxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxxxxxxXxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxXxXxxxxxxxXxXxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy x&xxxx;xxxxxxxxxx smluv, xxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx převodu pojistných xxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;106 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxx vykázaná x&xxxx;xxxxx xxxxxx v souvislosti x&xxxx;xxxxx x&xxxx;xxxxxxxx smlouvy xxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxx xxxxxx xxxxx odst. B124 xxxx. x) xxxxxxxxx XXXX 17. [Xxxxx: Xxxxxx z pojistných smluv; Xxxxx x&xxxx;xxxxxxxx smlouvy [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxXxxxxxXxxxxxXxxxxxxxXxXxxxxxxXxxxxxxxXxXxxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxx xxxxx, náklady xx&xxxx;xxxxxxxx xxxxxx xxxxxxxxxx během xxxxxx oceněné v očekávané xxxx xx&xxxx;xxxxxxx xxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;106 xxxx.&xxxx;x) bod x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxx x&xxxx;xxxxx xxxxxx x&xxxx;xxxxxxxxxxx s náklady xx xxxxxxxx xxxxxx vynaloženými x&xxxx;xxxxx období x&xxxx;xxxxxxxxx xxxxxxxx předpokládanými xx xxxxxxx daného xxxxxx xxxxx&xxxx;xxxx.&xxxx;X124 xxxx.&xxxx;x) xxxxxxxxx XXXX 17. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxxxx xxxxx; Xxxxxxx xx&xxxx;xxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx pojistných xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxx xxxxx, xxxx xxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 odst. 106 písm. a) xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxx v období xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxx, xxxxxxxxx korekce xx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxx souvisejícího x&xxxx;xxxxxxxxx xxxxxxxx xxxxx xxxx.&xxxx;X124 xxxx.&xxxx;x) standardu XXXX 17. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx riziko [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;124, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 125, zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;127, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;128 xxxx.&xxxx;x) bod x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxx xxx xxxxxxxx xxxxxx převedené od xxxxxxxx xxxxxxx xx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxx |
(X) duration, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IAS 1 xxxx.&xxxx;82 xxxx.&xxxx;xx), xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;80 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx nákladů vzniklých xx xxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxx (x&xxxx;xxxxxxxx xxxxxxx xxxxxxxxxxxx složek), xxxx xxxxxxxxxx xxxxxxx xx&xxxx;xxxxxxxx xxxxxx, xxxxxx peněžních xxxx x&xxxx;xxxxxxxx pojistné xxxxxxx, xxxxx, xxxxx xx týkají xxxxxx xxxxxx, x&xxxx;xxxxx, které xx xxxxxx budoucí xxxxxx. [Odkaz: Xxxxxxxxx xxxxxxxx smlouvy [member]] |
||||
negatedLabel |
Náklady xx xxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx pojistných smluv |
||||
ifrs-full |
InsuranceServiceResult |
X duration, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;80 písm. a) |
documentation |
Částka xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxx a náklady xx&xxxx;xxxxxxxx xxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxxxx xxxxx; Xxxxxxx xx&xxxx;xxxxxxxx plnění z vystavených xxxxxxxxxx xxxxx; Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx, jiné xxx xxxxxx (náklady) z finančních xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxxx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv |
||||
ifrs-full |
InsuranceServiceResultAbstract |
label |
Výsledek xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [abstract] |
||
ifrs-full |
IntangibleAssetFairValueUsedAsDeemedCost |
X instant, debit |
label |
Reálná xxxxxxx xxxxxxxxxx xxxxx xxxxxxx jako domnělá xxxxxxxxxx cena |
Zveřejnění: XXXX&xxxx;1 xxxx.&xxxx;30 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx aktiv, x&xxxx;xxxxx xxxx x&xxxx;xxxxxxxxxx xxxxxx o finanční xxxxxx xxxxx xxxxxxxxx XXXX xxxxxx xxxxxxx xxxxxxx xxxx jejich xxxxxxx xxxxxxxxxx cena. [Xxxxx: Xxxxxxxx xxxxxx s výjimkou xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxxXxXxxXxXxxxxxxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxx |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;122 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxx. [Odkaz: Xxxxxx xxxxxx; Nehmotná xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxxXxXxxXxXxxxxxxxxxXxxxxXxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx nabytá xxxxxxxxxxxxxxx státní xxxxxx, xxxxxxx vykázaná xxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;122 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxxxx reálná xxxxxxx xxxxxxxxxx xxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxx xxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [member]; Xxxxxx xxxxxx; Xxxxxxxx aktiva x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxXxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Nehmotná xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx a goodwillu xxxxxxxx xxxxxx jednotkou. [Xxxxx: Xxxxxxxx; Nehmotná aktiva x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxx |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xx xxxxx období |
||||
ifrs-full |
IntangibleAssetsAndGoodwillAbstract |
label |
Nehmotná xxxxxx a goodwill [abstract] |
||
ifrs-full |
IntangibleAssetsAndGoodwillMember |
member [xxxxxxx] |
xxxxx |
Xxxxxxxx xxxxxx a goodwill [xxxxxx] |
Xxxxxxx praxe: XXX&xxxx;38 xxxx.&xxxx;118 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx osu „Xxxxx nehmotných aktiv x&xxxx;xxxxxxxxx“, xxxx-xx xxxxxx xxxxx jiný xxxx. [Xxxxx: Goodwill; Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxxx xxx účetní jednotku |
Zveřejnění: XXX 38 xxxx.&xxxx;122 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx nehmotných xxxxx, xxxxx xxxx xxxxxxxx xxx xxxxxx xxxxxxx účetní xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx goodwillu] |
||||
ifrs-full |
IntangibleAssetsMaterialToEntityAxis |
axis |
label |
Nehmotná xxxxxx xxxxxxxx xxx účetní xxxxxxxx [axis] |
Zveřejnění: XXX 38 odst. 122 xxxx. x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx mezi členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxxx xxx xxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 38 xxxx.&xxxx;122 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx nehmotná xxxxxx xxxxxxxx xxx xxxxxx xxxxxxxx. Představuje xxxx standardní xxxxxxx xxx xxx „Xxxxxxxx xxxxxx významná xxx xxxxxx jednotku“, není-li xxxxxx xxxxx jiný xxxx. [Xxxxx: Nehmotná xxxxxx xxxxxxxx pro xxxxxx jednotku] |
||||
ifrs-full |
IntangibleAssetsOtherThanGoodwill |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;54 xxxx.&xxxx;x), xxxxxxxxxx: XXX 38 xxxx.&xxxx;118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxxxxx nepeněžních xxxxx xxx xxxxxxx xxxxxxxx. Xxxx xxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxx xxxxxx s výjimkou xxxxxxxxx xxxxxx |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxxx aktiva s výjimkou xxxxxxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxxxxxxXxxxxxXxXxxxXxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Nehmotná xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx, xxxxxxxxx xxxxxx, x&xxxx;xxxxxxxxxx xxxx |
Xxxxxxxxxx: IAS 38 xxxx.&xxxx;124 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx aktiv x&xxxx;xxxxxxxx xxxxxxxxx, xxxxx xx xxxx vykázána, xxxxx xxxx xxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxx xx xxxxxx xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Nehmotná xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxxxxxxXxxxxxXxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx, xxxxxxxxx aktiva |
Zveřejnění: IAS 38 xxxx.&xxxx;124 písm. a) xxx ii) |
documentation |
Částka nehmotných xxxxx x&xxxx;xxxxxxxx xxxxxxxxx, xxxxx jsou účtována x&xxxx;xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx s výjimkou xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx aktiva s výjimkou xxxxxxxxx [xxxxxx] |
Xxxxxxx: XXX 36 xxxx.&xxxx;127, zveřejnění: XXX&xxxx;38 xxxx.&xxxx;118, příklad: XXXX&xxxx;16 odst. 53 |
documentation |
Tento člen xxxxxxxxxxx xxxxxxxx aktiva x&xxxx;xxxxxxxx goodwillu. Xxxxxxxxxxx xxxx standardní hodnotu xxx xxx „Třídy xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx“, není-li xxxxxx xxxxx jiný xxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx goodwillu, xxxxxxxx fondu x&xxxx;xxxxxxxxx |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;124 xxxx. b) |
documentation |
Částka xxxxxxxx xxxxx x&xxxx;xxxxxxxxx, xxxxx xx xxxxxxxx k nehmotným xxxxxxx x&xxxx;xxxxxxxx goodwillu. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx; Xxxxxxxx xxxxx x&xxxx;xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxxxx jako xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;122 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx nehmotných xxxxx xxxxxxxxxxx xxxx zajištění xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx aktiva související x&xxxx;xxxxxxxxxx smlouvami xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx portfolia |
Příklad: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x), příklad: xxxxx xxxxx platnosti 1. 1. 2023, XXXX 4 xxxx.&xxxx;XX23 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx; Typy xxxxxxxxxx smluv [member]] |
||||
ifrs-full |
IntangibleAssetsUnderDevelopment |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx xxxxxx |
Xxxxxxx: XXX&xxxx;38 xxxx.&xxxx;119 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx, xxxxx xxxxxxxxxxx xxxx nedokončená xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx s výjimkou goodwillu] |
||||
ifrs-full |
IntangibleAssetsUnderDevelopmentMember |
member |
label |
Nedokončená xxxxxxxx xxxxxx [member] |
Příklad: XXX&xxxx;38 odst. 119 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx třídu xxxxxxxxxx xxxxx, která xxxxxxxxxxx xxxx nedokončená xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx s výjimkou xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxXxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx aktiva, jejichž xxxxxxxxxx xxxxx jsou xxxxxxx |
Xxxxxxxxxx: IAS 38 xxxx.&xxxx;122 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx aktiv, xxxxxxx xxxxxxxxxx práva xxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx s výjimkou goodwillu] |
||||
ifrs-full |
IntangibleAssetsWithIndefiniteUsefulLife |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxxx |
Xxxxxxxxxx: XXX 36 xxxx.&xxxx;134 xxxx. x), xxxxxxxxxx: XXX 36 xxxx.&xxxx;135 xxxx. x), xxxxxxxxxx: XXX 38 xxxx.&xxxx;122 písm. a) |
documentation |
Částka xxxxxxxxxx xxxxx s neurčitou xxxxx použitelnosti. [Odkaz: Xxxxxxxx aktiva x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxXxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxx aktiva x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxxx [xxxx] |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;122 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxXxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;122 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx s neurčitou xxxxx použitelnosti. Xxxxxxxxxxx xxxx xxxxxxxxxx hodnotu xxx xxx „Nehmotná xxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxxx“, není-li použit xxxxx xxxx xxxx. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxx xxxxx: IAS 38 xxxx.&xxxx;119, zveřejnění: XXXX&xxxx;6 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxxx aktiv x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xx xxxxxxxx aktiva x&xxxx;xxxxxxx s účetními pravidly xxxxxx xxxxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx [xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx aktiva z průzkumu x&xxxx;xxxxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;6 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxx xxxxxxxxxx aktiv, xxxxx xxxxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx a vyhodnocení. [Xxxxx: Aktiva x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx [xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxxx úrokové xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx, které xxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx s vypůjčením prostředků, xxxxx xxxx přímo xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx, xxxxxxxx nebo xxxxxx xxxxxxxxxxx xxxxxx a které xxxxx xxxxxxx pořizovacích xxxxxxx na toto xxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xx xxxx být xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx nutné xxxxx xxxxxxxx xxxxxxx XXXX. [Odkaz: Kumulované xxxxxx x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [member]; Kumulované xxxxxxxxxxxx [member]; Xxxx xxxxx účetních hodnot xxxxxxxxxx podle předchozích XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx aktiv [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Vyloučení xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx ocenění [member]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx pravidla [xxxxxx]; Xxxxxxx (xxxxxxx) způsobené xxxxxxx účetních xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) způsobený xxxxxxx účetních pravidel xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx opravami xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx odklonem xx xxxxxxxxx standardu XXXX [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [member]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx plánu [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx požitků (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx na xxxxxx xxxxxxxxxxx z pojistných xxxxx [xxxxxx]; Účinek xxxxxxxxxxxxx rizik [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx náklady |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx hodnota XXXX. Xxxxx se xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx možná xxxxx zadat xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx znehodnocení [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx vykázaných podle xxxxxxxxxxx GAAP [xxxxxx]; Xxxxx xxxxxxxxx výše xxxxx [member]; Dopad xxxxxxxx xx standardy XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (úbytky) způsobené xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx požadovaných standardy XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx opravami xxxx předchozích xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxx xx požadavku xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Závazný xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx hodnotě) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx zajistitele xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx akcie [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxx náklady xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx náklady |
Zveřejnění: XXXX 12 odst. X13 xxxx. f), xxxxxxxxxx: XXXX 8 xxxx.&xxxx;23 písm. d), xxxxxxxxxx: XXXX 8 xxxx.&xxxx;28 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxx z úroků. |
||||
ifrs-full |
InterestExpenseDefinedBenefitPlans |
X duration, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx, xxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX 19 xxxx.&xxxx;135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx nákladů vyplývající x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx; Xxxxxxx xx zaměstnanecké xxxxxxx xx xxxxxxxx xxxxxxxxxx xxxxxx v hospodářském xxxxxxxx, plány definovaných xxxxxxx] [Xxxxxxx: Xxxxxxx (xxxxxxx) čistého závazku (xxxxxx) z definovaných požitků xxxxxxxxxxx x&xxxx;xxxxxxxxx nákladu (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, debit |
label |
Úrokové xxxxxxx x&xxxx;xxxxxxxxxx závazků, které xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxx xxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;20 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx úrokových xxxxxxx x&xxxx;xxxxxxxxxx závazků, xxxxx xxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx zisku xxxx xxxxxx. [Odkaz: X&xxxx;xxxxxx xxxxxxx [member]; Xxxxxxx xxxxxxx; Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Úrokové xxxxxxx (xxxxxx), xxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 19 xxxx.&xxxx;135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx (xxxxxx) xxxxxxxxxxx x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxx (xxxxxxx); Xxxxxxx xx xxxxxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxx definovaných xxxxxxx] [Xxxxxxx: Xxxxxxx (snížení) xxxxxxx závazku (xxxxxx) x&xxxx;xxxxxxxxxxxx požitků xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx (xxxxxx)] |
||||
xxxXxxxx |
Xxxxx xxxxxxx xxxxxxx (xxxxxx), xxxxx xxxxxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxXxxxxxxXxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx (xxxxxx), xxxxx xxxxxxxxxxxx požitků [abstract] |
||
ifrs-full |
InterestExpenseIncomeNetDefinedBenefitLiabilityAsset |
X duration, xxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) čistého xxxxxxx (xxxxxx) z definovaných xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx (xxxxxx) |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;141 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx (xxxxxx) xxxxxxx xxxxxxx (xxxxx) z definovaných xxxxxxx, xxxxx xxxxxxx x&xxxx;xxxxxxx času. [Xxxxx: Xxxxxxx xxxxxxx; Xxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxx xxxxxxx xx xxxxxxxxx příslibů z definovaných xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxx by xxx označeny xxxxxxx xxxxxxxx. Xxxxxxx xxxxxx x&xxxx;xxxxx xxxxx xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (xxxxxxxxxx xxxxxxx čistého aktiva xxxxxxxxxxxx požitků) x&xxxx;xxxx xx xxx označeny xxxxxxxx xxxxxxxx. Xxxxx x&xxxx;xxxxxx xxxxxxxxx xxxx xxxxx xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxx z definovaných xxxxxxx x&xxxx;xxxx xx xxx xxxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxXxxxXxxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx náklady xx xxxxxxxx xxxxx x&xxxx;xxxxxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx úrokových xxxxxxx xx bankovní xxxxx x&xxxx;xxxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx xxxxxxx; Xxxxxxxx xxxxxxxxxxxxx úvěry] |
||||
ifrs-full |
InterestExpenseOnBonds |
X duration, xxxxx |
xxxxx |
Xxxxxxx náklady xx xxxxxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xx xxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx; Xxxxxx dluhopisy] |
||||
ifrs-full |
InterestExpenseOnBorrowings |
X duration, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx xx xxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xx xxxxxx. [Xxxxx: Xxxxxxx xxxxxxx; Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxXxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx na xxxxxx xxxxxxx nástroje |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxxxx xxxxxxx xx xxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx; Vydané xxxxxxx nástroje] |
||||
ifrs-full |
InterestExpenseOnDepositsFromBanks |
X duration, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx xx xxxxxx xx bank |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxxxx xxxxxxx xx xxxxxx xx xxxx. [Xxxxx: Xxxxxxx xxxxxxx; Xxxxxx xx xxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxXxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx na xxxxxx xx xxxxxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxxxx xxxxxxx na xxxxxx xx xxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx; Vklady xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx xx finanční xxxxxxx xxxxxxxx xx xxxxxxxxx reálnou hodnotou xxxxxxxxx do xxxxx xxxx xxxxxx. |
Xxxxxxx praxe: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xx finanční xxxxxxx xxxxxxxx xx xxxxxxxxx reálnou xxxxxxxx xxxxxxxxx do zisku xxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxxxx; Xxxxxxxx xxxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty, xxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxXxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx xx xxxxxxxx xxxxxxx určené x&xxxx;xxxxxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xx xxxxxxxx závazky xxxxxx x&xxxx;xxxxxxxxxxx. [Odkaz: Xxxxxxx xxxxxxx; Finanční xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku nebo xxxxxx, xxxxx xxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Úrokové xxxxxxx na xxxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: IFRS 16 xxxx.&xxxx;53 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xx xxxxxxx z leasingu. [Odkaz: Xxxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxXxxxxxxxxxxXxxXxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx na xxxxxxx xxxx centrálním xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxxxx xxxxxxx xx xxxxxxx xxxx xxxxxxxxxx xxxxxx. [Odkaz: Xxxxxxx xxxxxxx; Závazky vůči xxxxxxxxxx bankám] |
||||
ifrs-full |
InterestExpenseOnOtherFinancialLiabilities |
X duration, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx xx xxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxxxx xxxxxxx xx ostatní xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx náklady; Xxxxxxx xxxxxxxx závazky] |
||||
ifrs-full |
InterestExpenseOnRepurchaseAgreementsAndCashCollateralOnSecuritiesLent |
X duration, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx xx xxxxxx x&xxxx;xxxxxxx xxxxxx a hotovostní xxxxxxxxx zapůjčených xxxxxxx xxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx úrokových xxxxxxx xx xxxxxx x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx kolaterál xxxxxxxxxxx xxxxxxx papírů. [Xxxxx: Xxxxxxx náklady; Xxxxxx x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx kolaterál xxxxxxxxxxx xxxxxxx papírů] |
||||
ifrs-full |
InterestIncomeAndInterestExpenseForFinancialAssetsOrFinancialLiabilitiesNotAtFairValueThroughProfitOrLossAbstract |
label |
Úrokové xxxxxx x&xxxx;xxxxxxx xxxxxxx u finančních xxxxx xxxx finančních xxxxxxx, které nejsou xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx do xxxxx xxxx xxxxxx [abstract] |
||
ifrs-full |
InterestIncomeDefinedBenefitPlans |
(X) xxxxxxxx, credit |
label |
Úrokové xxxxxx, xxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 19 xxxx.&xxxx;135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx úrokových xxxxxx xxxxxxxxxxx x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx výnosy; Xxxxxxx xx xxxxxxxxxxxxx požitky xx xxxxxxxx pracovního xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxxxxx xxxxxxx] [Xxxxxxx: Xxxxxxx (snížení) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx požitků vyplývající x&xxxx;xxxxxxxxx xxxxxxx (xxxxxx)] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxx, xxxxx xxxxxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxXxxXxxxxxXxxxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxx xxxxxxxx nebo xxxxxxx xxxxxxxx xxxxxxxxx xx ostatního úplného xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;12X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx vyplývajících x&xxxx;xxxxx xxxxxxxxxx u aktiv xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx aktiv xxxxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxx oceňovaných xxxxxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Úrokové xxxxxx (xxxxxxx); Xxxxxxxx xxxxxx v naběhlé hodnotě] |
||||
ifrs-full |
InterestIncomeExpenseRecognisedForFinancialAssetsReclassifiedIntoMeasuredAtAmortisedCostFirstApplicationOfIFRS9 |
X duration, xxxxxx |
xxxxx |
Xxxxxxx výnosy (náklady) xxxxxxxx x&xxxx;xxxxxxxxxx aktiv xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx zisku xxxx xxxxxx, xxxxxxx xxxxxxx xxxxxxxxx XXXX&xxxx;9 |
Xxxxxxxxxx: XXXX 7 odst. 42N xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxx (xxxxxxx) xxxxxxxxxx x&xxxx;xxxxxxxxxx aktiv reklasifikovaných x&xxxx;xxxxxxxxx xxxxx oceňovaných xxxxxxx hodnotou xxxxxxxxx xx xxxxx xxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxx XXXX&xxxx;9. [Xxxxx: Xxxxxxxx aktiva] |
||||
ifrs-full |
InterestIncomeExpenseRecognisedForFinancialLiabilitiesReclassifiedIntoMeasuredAtAmortisedCostFirstApplicationOfIFRS9 |
X duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx (náklady) xxxxxxxx u finančních xxxxxxx xxxxxxxxxxxxxxxxx z kategorie xxxxx xxxxxxxxxxx reálnou xxxxxxxx xxxxxxxxx do xxxxx xxxx xxxxxx, xxxxxxx xxxxxxx xxxxxxxxx XXXX&xxxx;9 |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. b) |
documentation |
Částka xxxxxxxxx xxxxxx (nákladů) vykázaných x&xxxx;xxxxxxxxxx závazků xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxx hodnotou vykázanou xx xxxxx nebo xxxxxx x&xxxx;xxxxxxxx prvotního xxxxxxx xxxxxxxxx XXXX&xxxx;9. [Xxxxx: Finanční závazky] |
||||
ifrs-full |
InterestIncomeForFinancialAssetsMeasuredAtAmortisedCost |
X duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxx oceněných naběhlou xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;20 xxxx. b) |
documentation |
Částka xxxxxx xxxxxxxxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxx hodnotou. [Xxxxx: Xxxxxxx výnosy; Xxxxxxxx xxxxxx x&xxxx;xxxxxxx hodnotě] |
||||
ifrs-full |
InterestIncomeForFinancialAssetsNotAtFairValueThroughProfitOrLoss |
X duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx u finančních xxxxx, která xxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxx nebo xxxxxx |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx vyplývajících x&xxxx;xxxxx x&xxxx;xxxxxxxxxx aktiv, xxxxx xxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxx xxxx xxxxxx. [Odkaz: Xxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx u realizovatelných finančních xxxxx |
Xxxxxxx praxe: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;112 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx xxxxxx; Xxxxxxxxxxxxxx finanční aktiva] |
||||
ifrs-full |
InterestIncomeOnCashAndBankBalancesAtCentralBanks |
X duration, xxxxxx |
xxxxx |
Xxxxxxx výnosy z prostředků x&xxxx;xxxxxxxx xx bankovních xxxxxx x&xxxx;xxxxxxxxxxx bank |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxx xx xxxxxxxxxx xxxxxx u centrálních xxxx. [Xxxxx: Xxxxxxx výnosy; Xxxxxxx prostředky x&xxxx;xxxxxxxx xx bankovních xxxxxx x&xxxx;xxxxxxxxxxx bank] |
||||
ifrs-full |
InterestIncomeOnCashAndCashEquivalents |
X duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxxxx prostředků x&xxxx;xxxxxxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx [Xxxxx: Xxxxxxx xxxxxx; Xxxxxxx xxxxxxxxxx a peněžní xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxXxxxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx výnosy x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx úrokových xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxx. [Xxxxx: Úrokové xxxxxx; Xxxxxx xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxXxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Úrokové xxxxxx x&xxxx;xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxx. [Odkaz: Xxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx aktiv xxxxxxxxxx xxxx v reálné xxxxxxx xxxxxxxx do zisku xxxx ztráty. |
Obvyklá xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxx jako v reálné xxxxxxx xxxxxxxx do xxxxx xxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxxx; Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxx xxxx xxxxxx, xxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxXxxxXxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx z finančních xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxx k obchodování. [Xxxxx: Úrokové xxxxxx; Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxx xxxx ztráty, xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxXxxxxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxxx držených xx xxxxxxxxxx |
Xxxxxxx xxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;112 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxxxx držených xx xxxxxxxxxx. [Xxxxx: Úrokové xxxxxx; Xxxxxxxxx držené xx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxXxxxxxxxXxxxxxxxxXxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxx úrokových xxxxxx xx znehodnocených xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. 20 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx plynoucích x&xxxx;xxxxx xx znehodnocených xxxxxxxxxx xxxxx xxxxxxxxx xx xxxxxxxxxxxx za xxxxxxx xxxxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx budoucích xxxxxxxxx xxxx xx xxxxxx xxxxxxx ztráty xx xxxxxxxxxxxx. [Odkaz: Xxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxXxxxxxxxXxxxxxxxxXxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxxxxx úrokových xxxxxx xx znehodnocených xxxxxxxxxx aktiv [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxXxXxxxxXxxXxxxxxxxXxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx výnosy z úvěrů x&xxxx;xxxxx poskytovaných bankám |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx výnosů x&xxxx;xxxxx x&xxxx;xxxxx xxxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxxx; Xxxxx a zálohy xxxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxXxxxxXxxXxxxxxxxXxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxx a záloh xxxxxxxxxxxxx xxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxx x&xxxx;xxxxx a záloh xxxxxxxxxxxxx xxxxxxxxxx. [Odkaz: Xxxxxxx xxxxxx; Xxxxx x&xxxx;xxxxxx xxxxxxxxxxx zákazníkům] |
||||
ifrs-full |
InterestIncomeOnLoansAndReceivables |
X duration, credit |
label |
Úrokové xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxxx |
Xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IAS 1 xxxx.&xxxx;112 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx výnosů x&xxxx;xxxxx x&xxxx;xxxxxxxxxx. [Odkaz: Úrokové xxxxxx; Úvěry a pohledávky] |
||||
ifrs-full |
InterestIncomeOnOtherFinancialAssets |
X duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxxx xxxxx |
Xxxxxxx praxe: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxx finančních xxxxx. [Odkaz: Xxxxxxx xxxxxx; Jiná xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxxxxXxxXxxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx dohod x&xxxx;xxxxxxx xxxxxx a hotovostního xxxxxxxxxx xxxxxxxxxxx xxxxxxx papírů |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx výnosů z reverzních xxxxx o zpětném xxxxxx x&xxxx;xxxxxxxxxxxx kolaterálu xxxxxxxxxxx xxxxxxx papírů. [Odkaz: Xxxxxxx xxxxxx; Reverzní xxxxxx x&xxxx;xxxxxxx odkupu x&xxxx;xxxxxxxxxx xxxxxxxxx zapůjčených xxxxxxx papírů] |
||||
ifrs-full |
InterestIncomeReimbursementRights |
X duration, debit |
label |
Zvýšení xxxx xx xxxxxxx xxxxxxxxxxxxx xx závaznými xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;141 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx (snížení) xxxx na xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxx xxxxxxxx z definovaných požitků, xxxxxxxxxxx x&xxxx;xxxxxx v důsledku xxxxx x&xxxx;xxxx xx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxx; Xxxxx xx xxxxxxx xxxxxxxxxxx xx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, x&xxxx;xxxxxx hodnotě] |
||||
ifrs-full |
InterestPaidClassifiedAsFinancingActivities |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxx, xxxxxxxxxxxxx xxxx financování |
Zveřejnění: XXX&xxxx;7 odst. 31 |
documentation |
Peněžní xxxxx x&xxxx;xxxxxxxxx xxxxx, klasifikovaný xxxx xxxxxxxxxxx. |
||||
xxxxxxxXxxxxXxxxx |
Xxxxx placené |
||||
ifrs-full |
InterestPaidClassifiedAsInvestingActivities |
(X) xxxxxxxx, credit |
label |
Úroky xxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 7 xxxx.&xxxx;31 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxx, xxxxxxxxxxxxx jako investiční xxxxxxxx. |
||||
xxxxxxxXxxxxXxxxx |
Xxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx placené, xxxxxxxxxxxxx xxxx provozní xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;7 xxxx.&xxxx;31 |
xxxxxxxxxxxxx |
Xxxxxxx odtok x&xxxx;xxxxxxxxx úroků, klasifikovaný xxxx xxxxxxxx xxxxxxxx. |
||||
xxxxxxxXxxxxXxxxx |
Xxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx vykázaná xxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxXxxxxxXxxxx2Xxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx referenčních xxxxxxxxx xxxxx – xxxx 2 [xxxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 39 xxxx.&xxxx;108X, xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 16 xxxx.&xxxx;X1X, xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1. 2023, XXXX&xxxx;4 xxxx.&xxxx;50, zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 9 xxxx.&xxxx;7.1.10 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx – fáze 2 (xxxxx standardů XXXX 9, XXX 39, XXXX 7, XXXX 4 x&xxxx;XXXX 16) xxxxxxx x&xxxx;xxxxx 2020. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx týkající xx xxxxxxxxx xxxxx [xxxx] |
Xxxxxxxxxx: XXXX 7 odst. 24J xxxx. x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx mezi xxxxx v tabulce a řádkovými xxxxxxxxx xxxx xxxxx, xxxxxxx je tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxxXxxxxx |
xxxxxx [default] |
label |
Referenční xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X písm. x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxxx xxxxxxx týkající xx xxxxxxxxx sazeb. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx pro xxx „Xxxxxxxxxx hodnoty týkající xx xxxxxxxxx xxxxx“, xxxx-xx xxxxxx žádný xxxx člen. |
||||
ifrs-full |
InterestRateMeasurementInputMember |
member |
label |
Úroková xxxxx, xxxxxxx veličina xxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXXX 13 xxxx.&xxxx;X36 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxx, xxxxx se xxxxxxx xxxx xxxxxxx xxxxxxxx pro xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxx [xxxxxx]] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;124, xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;125, xxxxxxxxxx: účinný od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;127, xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 128 písm. a) xxx ii), xxxxxxxxxx: XXXX&xxxx;7 – Xxxxxxxx xxxxx |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxx rizika, že xx xxxxxx xxxxxxx xxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxxxxx xxxxxxxx bude xxxxx x&xxxx;xxxxxxxx změn xxxxxxx úrokových xxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [member]] |
||||
ifrs-full |
InterestRateSwapContractMember |
member |
label |
Smlouva o úrokovém xxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx o úrokovém xxxxx. [Odkaz: Xxxxxxx x&xxxx;xxxxx [member]] |
||||
ifrs-full |
InterestRateTypesMember |
member [default] |
label |
Typy xxxxxxx míry [xxxxxx] |
Xxxxxxx xxxxx: XXXX&xxxx;7 odst. 39 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxx xxxx xxxxxxx xxxx. Xxxxxxxxx xxxx xxxxxxxxxx xxxxxxx pro xxx „Xxxx xxxxxxx xxxx“, xxxx-xx použit xxxxx xxxx xxxx. [Xxxxx: Xxxxxx xxxxxxx míry [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx x&xxxx;xxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx vykázaného xxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx úrok, xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 7 odst. 31 |
documentation |
Peněžní xxxxxx z přijatých xxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxxx úroky |
||||
ifrs-full |
InterestReceivedClassifiedAsOperatingActivities |
X duration, debit |
label |
Přijatý xxxx, xxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;7 xxxx.&xxxx;31 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx z přijatých xxxxx xxxxxxxxxxxxx jako xxxxxxxx xxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx vypočtené xxxxxx xxxxxx efektivní xxxxxxx xxxx. |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;82 xxxx. x), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXX 1 odst. 82 xxxx.&xxxx;x) xxx i) |
documentation |
Částka xxxxxxxxx xxxxxx, xxxxxxxxx pomocí xxxxxx xxxxxxxxx xxxxxxx xxxx. Xxxxxx xxxxxxxxx xxxxxxx xxxx xx xxxxxx, která xx xxxxxxx při výpočtu xxxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxx x&xxxx;xxx xxxxxxx x&xxxx;xxxxxxxx úrokového xxxxxx xxxx xxxxxxxxx xxxxxxx xx xxxxxxxxxxxxx výsledku xx xxxx xxxxxx. [Xxxxx: Výnosy] |
||||
ifrs-full |
InterestRevenueExpense |
X duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx (xxxxxxx) |
Xxxxxxx xxxxx: XXX 1 odst. 85, xxxxxxxxxx: XXXX 8 xxxx.&xxxx;23, zveřejnění: IFRS 8 xxxx.&xxxx;28 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx výnosů xxxx xxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxx. [Xxxxx: Úrokové xxxxxxx; Xxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxxxx aktivům xxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;20 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx výnosů xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx aktiv xxxxxxxxx reálnou hodnotou xxxxxxxxx do ostatního xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx; Xxxxxxxx xxxxxx xxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxx úvěrové stupně [xxxx] |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 39G písm. a), xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;36 xxxx.&xxxx;x), xxxxxxx: XXXX&xxxx;7 xxxx. XX20X, xxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;XX25 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx pojmy, kterými xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx stupně [xxxxxx] |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x), příklad: XXXX&xxxx;7 xxxx.&xxxx;35X, příklad: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;36 xxxx.&xxxx;x), xxxxxxx: XXXX&xxxx;7 xxxx. IG20C, xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;XX25 písm. b) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxx xxxxxx, vyvinuté xxxxxxxx xxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 38 xxxx.&xxxx;118 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx, xxxxx xxxx xxxxxxxx xxxxxxxx xxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxXxxxxxxxxxxXxxxXxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxxXxxxxXxxxxxxxxxxxxXxxxxXxXxxxXxXxxxxXxxxxxXxxxxx2011 |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx hodnota xxxxxxx x&xxxx;xxxxxxxxx s úhradami xxxxxxxx xx xxxxx, xxx xxxxx bylo xxxxx xxxxxxxxxxx xx xxxxxxxx nebo xxxx xxxxxxxxx xxxxxx uděleno xxxxx xxxxxxx straně. |
Zveřejnění: XXXX&xxxx;2 odst. 51 písm. b) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx, x&xxxx;xxxxxxx xxxx xxxxx xxxxxxxxxxx xx xxxxxxxx xxxx xxxx xxxxxx xx konci xxxxxxxx xxxxxx již xxxxxxx xxxxx xxxxxxx xxxxxx (xxxx. xxxx na xxxxxxxxxx xxxxx (xxxxx xxxxxxxxxxxx xxxxxx, XXX)). Xxxxxxx hodnota xx xxxxxx xxxx reálnou xxxxxxxx xxxxx, x&xxxx;xxxxxxx xxxxxx má xxxxx xxxxxxx strana xxxxx (xxxxxxxxx xxxx xxxxxxxxxxx) xxxx xxxxx xx xxxxx přijmout, a případnou xxxxx, xxxxxx xx xxxxx smluvní strana xxxx (nebo v budoucnosti) xx xxxx xxxxx xxxxxxxx. Xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx xxxx transakce, xxx xxxxxx xxxxxxxx: x) xxxxxx zboží xxxx xxxxxx xx xxxxxxxxxx xxxxxx xxxxx nebo xxxxxx (xxxxxx zaměstnance) x&xxxx;xxxxx xxxxxxx o úhradách xxxxxxxx na akcie; xxxx x) xx xxxxxxx závazek vypořádat xxxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxx xxxxxx o úhradách vázaných xx akcie x&xxxx;xxxxxxx, xxx xxxx xxxxx xxxx služby obdrží xxxx xxxxxx xxxxxxxx xx skupině, x&xxxx;xxxxxxx xxxx právo protistrany xx xxxxxxxx xxxx xxxx xxxxxx xx xxxxx xxxxxxxx xxxxxx xxx xxxxxxx xxxxx xxxxxxx straně (např. xxxx xx xxxxxxxxxx xxxxx (xxxxx xxxxxxxxxxxx xxxxxx, SAR)). |
||||
ifrs-full |
Inventories |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;54 xxxx.&xxxx;x), příklad: XXX 1 xxxx.&xxxx;68, zveřejnění: XXX 2 odst. 36 xxxx. b) |
documentation |
Hodnota xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxx xxxxxx celkem |
||||
ifrs-full |
InventoriesAtFairValueLessCostsToSell |
X instant, xxxxx |
xxxxx |
Xxxxxx, xxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxx. |
Xxxxxxxxxx: XXX 2 xxxx.&xxxx;36 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xxxxxxxx v reálné hodnotě xxxxxxx x&xxxx;xxxxxxx xxxxxxx. [Xxxxx: V reálné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxXxxxxxxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxx xxxxxxxxxxxxxx hodnotě. |
Obvyklá xxxxx: XXX&xxxx;2 odst. 36 |
documentation |
Částka xxxxx x&xxxx;xxxxx xxxxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxXxxxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Zásoby xxxxxxxx xxxx zástava xx xxxxxxxxx xxxxxxx. |
Xxxxxxxxxx: XXX 2 xxxx.&xxxx;36 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxxxxxx xxxx zástava xx xxxxxxxxx xxxxxxx. [Xxxxx: Zásoby] |
||||
ifrs-full |
InventoriesTotal |
X instant, xxxxx |
xxxxx |
Xxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;54 písm. g) |
documentation |
Částka xxxxx: x) xxxxxxxx xx xxxxxx prodeje x&xxxx;xxxxxx xxxxxxxxx; b) x&xxxx;xxxxxxx výroby pro xxxxxxxx xxxxxx; xxxx x) ve xxxxx xxxxxxxxx xxxx obdobných xxxxxxx, xxxxx se xxxxxxxxxx ve výrobním xxxxxxx xxxx xxx xxxxxxxxxxx služeb. Zásoby xxxxxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxx k dalšímu xxxxxxx, xxxxxx xxxxxxxxx xxxxxxxxxx xxxxx, xxxxx za xxxxxx xxxxxxx prodeje xxxxxxxx maloobchodní xxxxxxxx, xxxx xxxxxxx a jiný xxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxx. Xxxxxx xxxx xxxxxxxx xxxxxx jednotkou xxxxxxxx xxxxxx xxxxxxx xxxx nedokončenou xxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxx x&xxxx;xxxxxxx dodávky xxxxxx xx spotřebě xx xxxxxxxx procesu. [Xxxxx: Xxxxxxxx zásoby xxxxxxxx xxxxxxx; Xxxxxxxx obchodní xxxxx; Xxxxxxxx nedokončená xxxxxx; Pozemky] |
||||
ifrs-full |
InventoryCostFormulas |
text |
label |
Popis xxxxx xxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: IAS 2 odst. 36 písm. a) |
documentation |
Popis xxxxxxxxxxx vzorců xxxxxxxxx x&xxxx;xxxxxxx xxxxx. [Odkaz: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, debit |
label |
Zásoby xxxxxxxx x&xxxx;xxxx xxxxxxxx |
Xxxxxxx: XXXX&xxxx;3 xxxx. X64 xxx x), příklad: XXXX 3 xxxx. XX72 |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxx akvizice. [Xxxxx: Xxxxxx; Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxx2011 |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;98 xxxx. a), zveřejnění: XXX 2 odst. 36 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx nákladů xxxxxxxxxx x&xxxx;xxxxxxxxxxx se xxxxxxxx xxxxxxx xxxxx xx xxxxxx realizovatelnou xxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx by xxxx být xxxxxxxxx xxxxxx xxxxxx hodnota XXXX. Xxxxx se xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, bude xxxxx xxxxx zadat xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx odpisy x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Efekt xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx přechodu xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx mezisegmentových xxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxxxxxx (xxxxxxxxx) peněžních xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx ocenění [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Zvýšení (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx a opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) způsobený xxxxxxx xxxxxxxx xxxxxxxx požadovaných xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) způsobený xxxxxxxx od xxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx sesouhlasení [member]; Xxxxxx plánu [member]; Xxxxxxx příslib x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx hodnotě) [xxxxxx]; Nově xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx z pojistných xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [member]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx metodou |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;54 písm. e), xxxxxxxxxx: IFRS 12 xxxx.&xxxx;X16, xxxxxxxxxx: IFRS 8 xxxx.&xxxx;24 písm. a) |
documentation |
Výše xxxxxxxx xxxxxxxxxxxx ekvivalenční xxxxxxx. Xxxxxxxxxxxx metoda je xxxxxx xxxxxx, pomocí xxx xx xxxxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx a poté xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxx stavu xxxxxxxxxxx xxxxxx xx xxxxxxx aktivech xxxxxx xxxxxxxx, do xxx xxxxxxxxxx. Xxxxxxxxxxx xxxxxxxx xxxxxxxxx zahrnuje xxxxx xx hospodářském výsledku xxxxxxxx, xx xxx xxxxxxxxxx. Ostatní xxxxx xxxxxxxx investora xxxxxxxx xxxxx xx ostatním xxxxxx xxxxxxxx jednotky, xx xxx investoval. [Xxxxx: V pořizovací ceně [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxxxx xxxxxxxxxx ekvivalenční xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Závazky x&xxxx;xxxxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 55 |
documentation |
Částka závazků x&xxxx;xxxxxxxxxxx s investičními xxxxxxxxx, xxxxx spadají xx xxxxxxxxxx standardu IAS 39 xxxx XXXX 9. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxXxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx fondy, xxxxxx přispívající k reálné xxxxxxx xxxxx xxxxx. |
Xxxxxxx: XXX 19 odst. 142 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxxx xxxxxxxxxx xxxxx přispívají x&xxxx;xxxxxx hodnotě xxxxx x&xxxx;xxxxx definovaných xxxxxxx. [Xxxxx: Aktiva xxxxx, x&xxxx;xxxxxx xxxxxxx; Xxxxx xxxxxxxxxxxx xxxxxxx [member]; Xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxx [member] |
Příklad: IFRS 12 xxxx. X23 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx investiční fondy. |
||||
ifrs-full |
InvestmentFundsPercentageContributedToFairValueOfPlanAssets |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxx, xxxxxxxxx xxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx aktiv xxxxx |
Xxxxxxx xxxxx: IAS 19 xxxx.&xxxx;142 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx, xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxxxxx požitků. [Xxxxx: Xxxxxx xxxxx, x&xxxx;xxxxxx xxxxxxx; Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]; Investiční xxxxx [member]] [Xxxxxxx: Xxxxxxxxxx xxxxx, xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx praxe: IAS 1 xxxx.&xxxx;85, xxxxxxxxxx: XXX 26 odst. 35 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxx, xxxxxxxxx xxxxx a dividendy. |
||||
ifrs-full |
InvestmentProperty |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx nemovitý xxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 54 xxxx. x), xxxxxxxxxx: XXX 40 odst. 76, xxxxxxxxxx: XXX 40 xxxx.&xxxx;79 xxxx. d) |
documentation |
Hodnota xxxxxxxxxxx (xxxxxxx xxxx xxxxxx – xxxxxxxx xxxx xxxxxx – xxxx xxxxx) xxxxxx (xxxxxxxxxx xxxx nájemcem xxxx xxxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx) xxxxx xx xxxxxx dosažení xxxxxx x&xxxx;xxxxxxxxx xxxx za xxxxxx zhodnocení či xxxxxxx xxx za xxxxxx: a) xxxxxxxxx xxx xxxxxx xxxx xxxxxxxxx xxxxx či xxxxxx xxxx xxx xxxxxxxxxxxxxxx xxxxx; nebo x) xxxxxxx x&xxxx;xxxxx xxxxx xxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxx celkem |
||||
periodStartLabel |
Investiční nemovitý xxxxxxx xx začátku xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxx xx konci období |
||||
ifrs-full |
InvestmentPropertyAbstract |
label |
Investiční xxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxXxXxxxXxXxXxxxxxxxxxXxxxXXXX16XxxxxxXxxxXxxxxXxxxxXxXxxxXxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx nemovitý xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx nákladech xxxx x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX 16 x&xxxx;xxxxx xxxxxx oceňování xxxxxxx xxxxxxxx, v okamžiku xxxxxxx |
Xxxxxxxxxx: XXX 40 xxxx.&xxxx;78 písm. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx v době xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx, x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxx v souladu se xxxxxxxxxx IFRS 16 x&xxxx;xxxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx. [Odkaz: X&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxx v souladu xx xxxxxxxxxx XXXX&xxxx;16 x&xxxx;xxxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxxxx nemovitého xxxxxxx, jehož xxxxxxxx xxxx xxxxxxxxxxxx xxxx xxxxxxxxx. [Xxxxx: Investiční xxxxxxxx majetek] |
||||
ifrs-full |
InvestmentPropertyCompletedMember |
member |
label |
Dokončený xxxxxxxxxx xxxxxxxx majetek [member] |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx nemovitý xxxxxxx. [Xxxxx: Dokončený investiční xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxXxxxxXxxxXxXxxxxxXxxx |
X&xxxx;xxxxxxx, debit |
label |
Reálná xxxxxxx investičního xxxxxxxxxx xxxxxxx xxxxx jako xxxxxxx xxxxxxxxxx xxxx |
Xxxxxxxxxx: XXXX&xxxx;1 xxxx.&xxxx;30 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx, x&xxxx;xxxx xxxx x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxx podle xxxxxxxxx IFRS reálná xxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxxxxx xxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx majetek [xxxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx.&xxxx;x), xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;94, xxxxxxx: XXXX 13 xxxx. XX60 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxx investičního xxxxxxxxxx xxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx člen. [Xxxxx: Investiční xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxXxxxxxxxxxxxXxXxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Nedokončený investiční xxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. c) |
documentation |
Částka xxxxxxxxxx xxxxxxx, xxxxx xx xxxxxxxxxxx xxxx xxxxxx xxx budoucí využití xxxx xxxxxxxxxx xxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxxx majetek] |
||||
ifrs-full |
InvestmentPropertyUnderConstructionOrDevelopmentMember |
member |
label |
Nedokončený xxxxxxxxxx xxxxxxxx majetek [xxxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx. [Xxxxx: Nedokončený investiční xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxx ekvivalenční xxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;36 xxxx.&xxxx;127 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx vykazované ekvivalenční xxxxxxx. [Xxxxx: Investice xxxxxxxxxx xxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxXxXxxxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxx xxxxxx xxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx investic xxxxx xxxxxxxxx xxxxxxxx, kde xxxxxxx rizika xxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Investice do xxxxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;27 xxxx.&xxxx;10 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xx xxxxxxxxxxxx podniků xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Investice x&xxxx;xxxxxxxxxxxx xxxxxxxxx vykazované xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx vykazovaných ekvivalenční xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxxxxxx ekvivalenční xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx xxxxxxxx za oceněné xxxxxxx hodnotou vykázanou xx ostatního xxxxxxx xxxxxxxx [xxxx]] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;11X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx pojmy, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx xxxxxxxx za xxxxxxx xxxxxxx hodnotou xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx [member] |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;11X xxxx.&xxxx;x), xxxxxxxxxx: IFRS 7 xxxx.&xxxx;8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxx za xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx. Zastupuje xxxx xxxxxxxxxx xxxxxxx pro xxx „Xxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxx xxxxxxx xxxxxxxx vykázanou xx xxxxxxxxx úplného výsledku“, xxxx-xx xxxxxx žádný xxxx xxxx. [Odkaz: X&xxxx;xxxxxx xxxxxxx [member]; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xx společných xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 27 xxxx.&xxxx;10 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xx xxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx účetní závěrce xxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xx xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xx xxxxxxxxxx xxxxxxx vykazovaných xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Investice xx xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx účetní xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;27 odst. 10 |
documentation |
Částka xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxx účetní xxxxxxxx. [Xxxxx: Dceřiné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xx xxxxxxxxx podniků, společných xxxxxxx x&xxxx;xxxxxxxxxxxx podniků xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;27 odst. 10 |
documentation |
Částka xxxxxxxx xx xxxxxxxxx xxxxxxx, xxxxxxxxxx podniků x&xxxx;xxxxxxxxxxxx podniků xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx podniky [xxxxxx]; Xxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxx xx dceřiných xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx závěrce] |
||||
totalLabel |
Investice do xxxxxxxxx xxxxxxx, xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx xx xxxxxxxxx xxxxxxx, společných xxxxxxx a přidružených xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxx investic xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxxx investic xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxXxxXxxxxxxxxxXxXxxxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx z emisí xxxxxxxxxx xxxx náklad x&xxxx;xxxxxxx transakcí xxxxxxxxxx xxxxxxxx xx nabytí xxxxx x&xxxx;xxxxxxxx závazků x&xxxx;xxxxxxxxxxx xxxxxxxxxxx. |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 písm. m) |
documentation |
Částka xxxxxxx x&xxxx;xxxxx nevykázaných xxxx xxxxxx x&xxxx;xxxxxxx transakcí xxxxxxxxxx odděleně xx xxxxxx xxxxx a převzetí xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Podnikové kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxx |
Xxxxxxx: XXX 1 odst. 78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxx xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxxx [member] |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;106 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx vydaný xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxx, xxxxxxx xxxxx |
Xxxxxxx praxe: IAS 1 xxxx.&xxxx;78 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx hodnota xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxx xxxxxxxxx xxxxx. [Xxxxx: Vydaný xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx kapitál, xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxx vyplývající x&xxxx;xxxxx xxxxxxxxxxx akcií. [Xxxxx: Xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;106 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxxxx kapitálu |
Zveřejnění: XXX 1 xxxx.&xxxx;106 xxxx. x) xxx iii) |
documentation |
Zvýšení xxxxxxxxx xxxxxxxx prostřednictvím xxxxxxxxxxx kapitálových xxxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxx xxxxx xxxxx s osou „Xxxxx xxxxxxxxxx xxxxxxxx“ x&xxxx;xxxx „Složky xxxxxxxxx xxxxxxxx“, xxxx má xxxxxx xxxxxxxx xxxx xxxx xxxxxxxxxx xxxxxxxx. Xxxxxxxxx xxxxxxx xxxx xx xx vyžadováno x&xxxx;xxxxxxx uživatele značených xxxxxxxx xxxxxxx, aby xxxx xxxxx xxxxxxxx, xxx xxxxxxxxxx xxxxxx xxxxxxxxxxx akcií xxxxxxxxxxx xxxxx vydaný xxxxxxx, xxxx xxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxx xxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxx, ocenění xxxxxxx hodnotou, xxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx aktiv xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxx těchto xxxxx. [Xxxxx: V reálné hodnotě [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx, ocenění xxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx účetní xxxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxx ocenění xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx účetní xxxxxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxx xxxxx xxxxxx xxxxxxxxxxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Vlastní xxxxxxxxxx nástroje xxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
IssuesFairValueMeasurementLiabilities |
X duration, credit |
label |
Emise, xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. e) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxx těchto xxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx_xxx |
XxxxxXxxXxxxxxxXxxxxxxxXxXxxxxxx800100XxxxxxxxxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxXxxxxxxx |
xxxxxxxx |
xxxxx |
Xxxxxxxxxx položky xxxx xxxxxxxxxx popsány x&xxxx;xxxxx [800100] Dílčí xxxxxxxxxxx xxxxx, xxxxxxx x&xxxx;xxxxx |
|
xxxx_xxx |
XxxxxXxxXxxxxxxXxxxxxxxXxXxxxxxx800200XxxxxxxxXxXxxxxxXxxXxxxxxx |
xxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxx v části [800200] Analýza xxxxxx x&xxxx;xxxxxxx |
|
xxxx_xxx |
XxxxxXxxXxxxxxxXxxxxxxxXxXxxxxxx800300XxxxxxxxxXxXxxxXxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxx [800300] Xxxxx x&xxxx;xxxxxxxxx xxxxxx, xxxxxxxxxx dalších xxxxxxxxx |
|
xxxx_xxx |
XxxxxXxxXxxxxxxXxxxxxxxXxXxxxxxx800400XxxxxxxxxXxXxxxxxxXxXxxxxxXxxxxxxxxxXxxxxxxxxxx |
xxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx popsány v části [800400] Xxxxx xxxx xxxxxxxxx kapitálu, xxxxxxxxxx xxxxxxx xxxxxxxxx |
|
xxxx-xxxx |
XxxxxXxxXxxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx pro xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxXxxxxxXxXxxxxxxxxxXxxxXxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxx inkasa xx xxxxxx xxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxxx položek, xxxxx byly xxxxxxxxx x&xxxx;xxxxxx xxxx x&xxxx;xxxxx xxxxx nebyly účetní xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxXxXxxxxxxxxxxxXxXxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxx xx xxxxxx bank |
Obvyklá xxxxx: XXX&xxxx;1 odst. 55 |
documentation |
Hodnota xxxxxxx, xxxxx byly převedeny xx jiných xxxx, xxx xxxxx zatím xxxxxx xxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxx xxxxxxxxxxx xxxxxxx [axis] |
Zveřejnění: IFRS 3 xxxx.&xxxx;X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx vztah xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx pojmy, xxxxxxx je tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx [default] |
label |
Položky podmíněných xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 písm. j) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxxx jednotlivé xxxxxxx xxxxxxxxxxx závazků. Xxxxxxxxx xxxx standardní xxxxxxx xxx osu „Xxxxxxx podmíněných xxxxxxx“, xxxx-xx použit xxxxx xxxx člen. [Xxxxx: Xxxxxxxxx závazky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx, které xxxxxxxxxxxxx xxxx xxxx xxxxxxxxx xxxx na účetní xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX 24 xxxx.&xxxx;19 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx jednotky, xxxxx xxxxxxxxxxxxx nebo mají xxxxxxxxx xxxx na xxxxxx xxxxxxxx. Xxxxxxxxxxxxx xx xxxxxxx xxxxxxxxx xxxxx na xxxxxxxx xxxxxxxx, xxx existuje xxxxx xxxxx, xxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx jednomyslný xxxxxxx xxxxx xxxxxxxxxxxx xx xx xxxxxxxx. Podstatný xxxx xx xxx xxxxxxxx xx xxxxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, do xxx xxxx investováno, xxx xxxx xx xxxxxxxx xxx xxxxxxxxxxxxx xxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxxxx [xxxx] |
Xxxxxxxxxx: XXXX 12 xxxx. B4 písm. x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, kterými xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx [member] |
Zveřejnění: XXXX 12 xxxx. X4 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx společná xxxxxxxx, xxx xxxxxx spoluovládající xxxx ujednání xxxx xxxxx xx xxxxxx x&xxxx;xxxxxxxxxx xx xxxxxxx xxxxxxxxxx xx tohoto xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxxx [xxxx] |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 xxxx. b), zveřejnění: XXX 27 xxxx.&xxxx;17 xxxx. x), xxxxxxxxxx: XXXX&xxxx;12 odst. B4 xxxx.&xxxx;x), xxxxxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX&xxxx;4 odst. 39J, xxxxxxxxxx: xxxxxx xxx prvním xxxxxxx xxxxxxxxx IFRS 9, IFRS 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 27 xxxx.&xxxx;16 písm. x), xxxxxxxxxx: XXX 27 odst. 17 písm. x), xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;X4 xxxx.&xxxx;x), xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X písm. a), zveřejnění: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx IFRS 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxxxx, x&xxxx;xxxx xxxx spoluovládající xxxxxx práva na xxxxx xxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxxXxxxxxXxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx podniky, xx xxxxxxx xx xxxxxx xxxxxxxx xxxxxxxxxxxxxxx [member] |
Zveřejnění: XXX 24 odst. 19 xxxx. e) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxx podniky, xx kterých xx xxxxxx xxxxxxxx xxxxxxxxxxxxxxx. Xxxxxxxxxxxxx je xxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxxx, xxxxx xxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxx xxxxxx |
Xxxxxxxxxx: IAS 24 odst. 17 |
documentation |
Částka xxxxx klíčovým členům xxxxxx. [Xxxxx: Xxxxxxx xxxxxxx xxxxxx účetní xxxxxxxx nebo xxxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
KeyManagementPersonnelCompensationOtherLongtermBenefits |
X duration, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx členům xxxxxx, xxxxxxx dlouhodobé xxxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 24 xxxx.&xxxx;17 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx klíčovým xxxxxx xxxxxx ve formě xxxxxxxxx dlouhodobých xxxxxxxxxxxxxxx xxxxxxx. [Xxxxx: Ostatní xxxxxxxxxx xxxxxxxxxxxxx xxxxxxx; Xxxxxxx xxxxxxx xxxxxx xxxxxx xxxxxxxx xxxx xxxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
KeyManagementPersonnelCompensationPostemploymentBenefits |
X duration, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxx xxxxxx, zaměstnanecké xxxxxxx xx xxxxxxxx xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 24 xxxx.&xxxx;17 písm. b) |
documentation |
Částka xxxxx xxxxxxxx xxxxxx xxxxxx ve formě xxxxxxxxxxxxxxx požitků po xxxxxxxx xxxxxxxxxx poměru. [Xxxxx: Klíčoví xxxxxxx xxxxxx účetní xxxxxxxx xxxx xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxx vedení, xxxxxx xxxxxx na xxxxx |
Xxxxxxxxxx: XXX 24 odst. 17 xxxx. e) |
documentation |
Částka náhrad xxxxx xxxxxxxxxxx vedení xx formě xxxxx xxxxxxxx xx xxxxx. [Xxxxx: Xxxxxxx xxxxxxx xxxxxx xxxxxx jednotky xxxx mateřského xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxxxXxxxxxxxxXxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxx vedení, krátkodobé xxxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 24 odst. 17 písm. a) |
documentation |
Částka xxxxx xxxxxxxx xxxxxx xxxxxx xx formě xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx členové xxxxxx účetní xxxxxxxx xxxx mateřského podniku [xxxxxx]] |
||||
xxxx-xxxx |
XxxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxx xxxxxx, požitky xxx xxxxxxxxxx xxxxxxxx xxxxxxxxxx poměru |
Zveřejnění: XXX 24 xxxx.&xxxx;17 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx odměn klíčovým xxxxxx vedení ve xxxxx xxxxxxx xxx xxxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx xx xxxxxxx xxx xxxxxxxxxx ukončení pracovního xxxxxx; Xxxxxxx xxxxxxx xxxxxx xxxxxx xxxxxxxx xxxx mateřského xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxXxxxxxxxxxXxxxxxxxxXxXxxxxxXxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxx xxxxxx xxxxxxxx xxxx xxxxxxxxxx podniku [xxxxxx] |
Xxxxxxxxxx: XXX 24 xxxx.&xxxx;19 xxxx. f) |
documentation |
Tento člen xxxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxx a odpovědnost xxxxx či nepřímo xx plánování, xxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx, xxxxxx všech xxxxx xxxxxx (výkonných x&xxxx;xxxxxx) xxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
Xxxx |
X&xxxx;xxxxxxx, debit |
label |
Pozemky |
Příklad: IAS 16 xxxx.&xxxx;37 písm. a) |
documentation |
Částka xxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxxxx xxxxxx jednotkou xxx xxxxxxx v její xxxxxxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxx |
Xxxxxxx: XXX 16 xxxx.&xxxx;37 xxxx. b) |
documentation |
Částka xxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxx xx xxxxxxx struktury xxxxxx xxxxxx jednotkou xxx xxxxxxx v její xxxxxxxx. [Odkaz: Xxxxxx; Xxxxxxx; Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx a budovy xxxxxx |
||||
xxxx-xxxx |
XxxxXxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxx [xxxxxx] |
Xxxxxxx: XXX 16 xxxx.&xxxx;37 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxx, xxxxx a zařízení, xxxxxxxxxxxxx pozemky a odepisovatelné xxxxxx xx xxxxxxx xxxxxxxxx xxxxxx xxxxxx xxxxxxxxx xxx využití x&xxxx;xxxx xxxxxxxx. [Xxxxx: Xxxxxx; Xxxxxxx; Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx [xxxxxx] |
Xxxxxxx: XXX 16 odst. 37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx představující xxxxxxx xxxxxx xxxxxx jednotkou xxx xxxxxxx x&xxxx;xxxx xxxxxxxx. [Odkaz: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxxxXxxxxXxxXxxXxxxxXxxxXxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx patnácti xx xxxxxxx let [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 xxxx. X11, příklad: XXXX 7 xxxx. IG31A |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxx xxxx xx xxxxxxxx xx dvaceti xxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxxXxxxxXxxXxxXxxxxXxxxXxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxxx xx sedmi xxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 xxxx. X11, příklad: XXXX 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxx od xxxx do xxxxx xxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxxXxxxxXxxXxxXxxxxXxxxXxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxxx do xxxxxx xxx [xxxxxx] |
Xxxxxxx xxxxx: IAS 1 odst. 112 xxxx. c), xxxxxxx: XXXX&xxxx;7 xxxx. B11, xxxxxxx: XXXX 7 xxxx. IG31A |
documentation |
Tento člen xxxxxxxxxxx xxxxxx xxxx xx xxxx xx xxxxxx xxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx pěti xxx [member] |
Zveřejnění: XXXX 16 xxxx.&xxxx;94, xxxxxxxxxx: XXXX 16 xxxx.&xxxx;97, xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;132 xxxx.&xxxx;x), xxxxxxx: XXXX&xxxx;7 xxxx. X11, xxxxxxx: IFRS 7 xxxx. X35 písm. g), xxxxxxx: XXXX 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx časový xxxx xx xxxx xxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxxx xxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxx od xxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxxXxxxxXxxXxxXxxxxXxxxXxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxxx xx xxxx xxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;112 xxxx.&xxxx;x), xxxxxxxxxx: XXXX 16 xxxx.&xxxx;94, zveřejnění: XXXX 16 xxxx.&xxxx;97, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;132 xxxx.&xxxx;x), xxxxxxx: XXXX&xxxx;7 xxxx. X11, xxxxxxx: IFRS 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxx xx čtyř xx xxxx xxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxXxxxxXxxXxxXxxxxXxxxXxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxxxxxx xx xxxxx xxxxxx [xxxxxx] |
Xxxxxxx: IFRS 7 odst. X11, xxxxxxx: XXXX 7 xxxx. IG31A |
documentation |
Tento xxxx představuje xxxxxx xxxx xx jednoho xx xxxxx měsíců. |
||||
ifrs-full |
LaterThanOneMonthAndNotLaterThanThreeMonthsMember |
member |
label |
Od xxxxxxx xx xxx xxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 xxxx. X11 písm. x), xxxxxxx: XXXX&xxxx;7 xxxx. B35 písm. x), xxxxxxx: XXXX 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx časový xxxx xx jednoho xx xxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxXxxxxXxxXxxXxxxxXxxxXxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxxxxxx xx xxxx xxxxxx [xxxxxx] |
Xxxxxxx praxe: XXX&xxxx;1 odst. 112 písm. x), xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;37, příklad: XXXX 7 odst. XX20X |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxx od xxxxxxx xx xxxx měsíců. |
||||
ifrs-full |
LaterThanOneYearAndNotLaterThanFiveYearsMember |
member |
label |
Od xxxxxxx roku do xxxx let [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 xxxx. X11 xxxx.&xxxx;x), příklad: IFRS 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxx od xxxxxxx xxxx xx xxxx xxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxXxxxXxxXxxXxxxxXxxxXxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxxxxxx roku xx tří xxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 odst. X11, xxxxxxx: XXXX&xxxx;7 xxxx. X35 xxxx. x), příklad: XXXX 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxx od xxxxxxx xx tří xxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxXxxxXxxXxxXxxxxXxxxXxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxxxxxx roku xx xxxx xxx [xxxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx.&xxxx;x), zveřejnění: IFRS 16 xxxx.&xxxx;94, zveřejnění: XXXX 16 odst. 97, xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;132 xxxx.&xxxx;x), příklad: XXXX&xxxx;7 odst. X11, xxxxxxx: XXXX 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx xxxx xx jednoho xxxx xx dvou let. |
||||
ifrs-full |
LaterThanOneYearMember |
member |
label |
Od xxxxxxx xxxx [xxxxxx] |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;61 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;37 xxxx.&xxxx;x), příklad: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 odst. IG28 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx úsek xx xxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxXxxxxXxxXxxXxxxxXxxxXxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx sedmi xx xxxxxx xxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 odst. X11, příklad: XXXX 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxx od xxxxx xx deseti let. |
||||
ifrs-full |
LaterThanSixMonthsAndNotLaterThanOneYearMember |
member |
label |
Od xxxxx xxxxxx xx xxxxxxx roku [xxxxxx] |
Xxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;37 xxxx.&xxxx;x), xxxxxxx: XXXX&xxxx;7 odst. X11, xxxxxxx: XXXX&xxxx;7 odst. X35 písm. d), xxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;XX28 xxxx.&xxxx;x), xxxxxxx: XXXX 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxxx xxxx xx xxxxx xxxxxx xx xxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxxxx xxxxxx [member] |
Obvyklá xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx časový xxxx xx xxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxXxxxxXxxXxxXxxxxXxxxXxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxxxxx xx xxxxxxxx xxx [member] |
Příklad: XXXX&xxxx;7 xxxx. X11, xxxxxxx: XXXX 7 odst. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx úsek xx xxxxxx xx patnácti xxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxxxxx xxx [xxxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x), xxxxxxx: XXXX&xxxx;7 xxxx. X11, xxxxxxx: XXXX 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx časový xxxx xx xxxxxx xxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxXxxxxxXxxXxxXxxxxXxxxXxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxx xx xxxx měsíců [xxxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxx xxxx od xxx xx xxxx měsíců. |
||||
ifrs-full |
LaterThanThreeMonthsAndNotLaterThanOneYearMember |
member |
label |
Od xxx xxxxxx xx xxxxxxx xxxx [member] |
Příklad: XXXX 7 xxxx. X11 písm. c) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxx xxxx xx xxx xxxxxx xx jednoho xxxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxXxxxxxXxxXxxXxxxxXxxxXxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxx xx xxxxx xxxxxx [xxxxxx] |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;37 xxxx.&xxxx;x), příklad: XXXX&xxxx;7 odst. B11, xxxxxxx: XXXX&xxxx;7 odst. X35 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;XX28 písm. b), příklad: XXXX 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxx od xxx xx šesti xxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxx měsíců [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx xxxxx: datum xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;37, xxxxxxx: IFRS 7 xxxx. XX20X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx časový xxxx xx tří měsíců. |
||||
ifrs-full |
LaterThanThreeYearsAndNotLaterThanFiveYearsMember |
member |
label |
Od xxx do xxxx xxx [member] |
Příklad: IFRS 7 xxxx. B11, příklad: XXXX&xxxx;7 xxxx. X35 xxxx. x), příklad: XXXX 7 odst. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx úsek xx xxx xx xxxx xxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxXxxxxXxxXxxXxxxxXxxxXxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxx xx xxxx let [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;112 xxxx.&xxxx;x), xxxxxxxxxx: IFRS 16 xxxx.&xxxx;94, xxxxxxxxxx: XXXX 16 xxxx.&xxxx;97, xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;132 xxxx.&xxxx;x), xxxxxxx: XXXX&xxxx;7 odst. X11, xxxxxxx: XXXX 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx úsek xx xxx xx xxxx let. |
||||
ifrs-full |
LaterThanThreeYearsMember |
member |
label |
Od xxx xxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 xxxx. X11, xxxxxxx: XXXX 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx úsek xx xxx xxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxxXxxxxXxxXxxXxxxxXxxxXxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxxxxxx xx dvaceti xxxx xxx [xxxxxx] |
Xxxxxxx: IFRS 7 xxxx. X11, xxxxxxx: XXXX 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxx od xxxxxxx xx xxxxxxx xxxx xxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxXxxxxxXxxXxxXxxxxXxxxXxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxxx xx xxx xxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;112 xxxx.&xxxx;x), xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;37, příklad: XXXX 7 odst. XX20X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxx od xxxx do tří xxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxXxxxxXxxXxxXxxxxXxxxXxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxxx xx xxxx xxx [xxxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje časový xxxx xx xxxx xx xxxx let. |
||||
ifrs-full |
LaterThanTwoYearsAndNotLaterThanThreeYearsMember |
member |
label |
Od xxxx xxx xx xxx xxx [member] |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;112 xxxx.&xxxx;x), zveřejnění: IFRS 16 odst. 94, zveřejnění: XXXX 16 xxxx.&xxxx;97, xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;132 písm. b), příklad: XXXX&xxxx;7 odst. X11, xxxxxxx: IFRS 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxx xx xxxx xx xxx xxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxXxxXxxxxxxxxXxxxxxXxxXxxxxXxxxxxxxxxxXxxxxxxxxXxxXxxxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, x&xxxx;xxxxxxx xxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;16 odst. 55 |
documentation |
Částka xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx podle xxxxxxxx 6 standardu XXXX 16. Xxxxxxxxxx leasing xx xxxxxxx, x&xxxx;xxxxx xxxx trvání xxxxxxxx xx xxx xxxxxxxx xxxx 12&xxxx;xxxxxx nebo xxxx. Leasing, xxxxx xxxxxxxx xxxx xx xxxxx, není krátkodobým xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx nájmu [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;16 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx představující xxxxxxxxxxx xxxxx xxxxxxxx xx xxxxxxx leasingové smlouvy. |
||||
ifrs-full |
LeaseLiabilities |
X instant, xxxxxx |
xxxxx |
Xxxxxxx z leasingu |
Zveřejnění: IFRS 16 xxxx.&xxxx;47 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx ve xxxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxxxxx. Xxxxxxx xx xxxxxxx nebo xxxx xxxxxxx, která poskytuje xxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxx xx určitou xxxx xxxxxxx xx xxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxx x&xxxx;xxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxx [xxxxxx] |
Xxxxxxx: IAS 7 – C Sesouhlasení závazků x&xxxx;xxxxxxxxxxx, xxxxxxx: IAS 7 xxxx.&xxxx;44X |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx z leasingu [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 35H xxxx.&xxxx;x) xxx iii), xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X xxxx.&xxxx;x) bod iii), příklad: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx s leasingy. |
||||
ifrs-full |
LeasesAsLesseeRelatedPartyTransactions |
X duration |
label |
Leasingy xxxxxxx, xxxxxxxxx se xxxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 24 xxxx.&xxxx;21 xxxx. d) |
documentation |
Částka xxxxxxxx, xxx účetní xxxxxxxx vystupuje xxxx xxxxxxx v transakcích xx xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx strany [member]] |
||||
commentaryGuidance |
Pro xxxxx prvek by xxxx být zpravidla xxxxxx kladná xxxxxxx XXXX. Xxxxx se xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx xxxxxxxx hodnotu XBRL. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované xxxxxx, xxxxxxxxxx a znehodnocení [xxxxxx]; Kumulované xxxxxxxxxxxx [xxxxxx]; Úhrn xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx GAAP [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx částek [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) peněžních xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx ocenění [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx [member]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidel x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidel xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxxx xxxx předchozích xxxxxxxx období [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx požadavku xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Významné xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx příslib z definovaných xxxxxxx (v současné hodnotě) [xxxxxx]; Nově xxxxxx xxxxxxx [xxxxxx]; Podíl xxxxxxxxxxx na xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [member]; Vlastní xxxxx [member]] |
||||
ifrs-full |
LeasesAsLessorRelatedPartyTransactions |
X duration |
label |
Leasingy xxxxxxxxxxxxx, xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 24 xxxx.&xxxx;21 písm. d) |
documentation |
Částka xxxxxxxx, kdy účetní xxxxxxxx vystupuje xxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxxx se xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx strany [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx být zpravidla xxxxxx xxxxxx xxxxxxx XXXX. Pokud se xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx zadat xxxxxxxx hodnotu XXXX. [Xxxxx: Xxxxxxxxxx odpisy x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Kumulované xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Efekt xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx na xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx mezisegmentových částek [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) peněžních xxxx u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx pro ocenění [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Zvýšení (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx požadovaných xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx od xxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (úbytek) způsobený xxxxxxxxxxxx změnami účetního xxxxxxxx [xxxxxx]; Významné xxxxxxx sesouhlasení [xxxxxx]; Xxxxxx plánu [member]; Xxxxxxx příslib z definovaných xxxxxxx (x&xxxx;xxxxxxxx hodnotě) [xxxxxx]; Xxxx určená xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx z pojistných smluv [xxxxxx]; Xxxxxx diverzifikace xxxxx [xxxxxx]; Xxxxxxx xxxxx [member]] |
||||
ifrs-full |
LegalFormOfEntity |
text |
label |
Právní xxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 138 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxx, v jejímž xxxxx xxxxxx jednotka xxxxxxxxx xxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;88 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx procesů. [Xxxxx: Podmíněné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Rezerva xx xxxxxx procesy |
Příklad: IAS 37 xxxx. –, xxxxxxx: 10 X&xxxx;xxxxxx xxx, xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;87 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xx xxxxxx xxxxxxx [Xxxxx: Jiné xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx na xxxxxx xxxxxxx celkem |
||||
ifrs-full |
LegalProceedingsProvisionAbstract |
label |
Rezerva xx xxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xx xxxxxx procesy [xxxxxx] |
Xxxxxxx: IAS 37 xxxx. –, xxxxxxx: 10 X&xxxx;xxxxxx věc, xxxxxxx: XXX&xxxx;37 odst. 87 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxx na xxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxXxxxXxXxxxxxxXxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxx použitelnosti xxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxx xxxxxxxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;138 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx x&xxxx;xxxx xxxxxxxxxxxxx v případě xxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxx xxxxxxxxxxxxx. |
||||
xxxx-xxxx |
Xxxxx1XxXxxxXxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx&xxxx;1 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX 19 odst. 142, xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx, xxx xxxx xxxx xxxxxx xxx metody xxxxxxx xxxxxxx xxxxxxxx (xxxxxxxxxx) xxxx na xxxxxxxxx xxxxxx pro xxxxxxxxx xxxxxx xx xxxxxxx, x&xxxx;xxxx xx xxxxxx xxxxxxxx xxxxxxx xx xxx ocenění. |
||||
ifrs-full |
Level2And3OfFairValueHierarchyMember |
member |
label |
Úroveň 2 x&xxxx;3 hierarchie xxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 19 xxxx.&xxxx;142 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxx 2 x&xxxx;3 xxxxxxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxx&xxxx;2 hierarchie reálných xxxxxx [xxxxxx]; Úroveň 3 xxxxxxxxxx xxxxxxxx hodnot [xxxxxx]] |
||||
xxxx-xxxx |
Xxxxx2XxXxxxXxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx&xxxx;2 xxxxxxxxxx reálných xxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx reálných xxxxxx, kde jsou xxxx vstupy xxx xxxxxx ocenění xxxxxxx xxxxxx xxxx než xxxxxxxx xxxx xxxxxxxx xx xxxxxx 1, xxxxx xxxx xxxxx xx nepřímo xxxxxxxxxxxxx xxx aktivum či xxxxxxx. |
||||
xxxx-xxxx |
Xxxxx3XxXxxxXxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx reálných xxxxxx, xxx xxxx xxxx xxxxxx xxx xxxxxx xxxxxxx použity nepozorovatelné xxxxxx xxx xxxxxxx xx xxxxxxx. Xxxxxxxxxxxxxxx xxxxxx xxxx xxxxxx, xxx které xxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxx x&xxxx;xxxxx xxxx xxxxxxx xx použití xxxxxxxxxx xxxxxxxxxx informací o předpokladech, xxxxx xx účastníci xxxx xxxxxxx xxx xxxxxxxxx xxxxxx či xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxxxxXxXxxxxxXxxxxxxxXxxxXxxxxXxxxxxxxxxxxxXxxxxxxx |
X.XX instant |
label |
Míra účasti xxxxxx xxxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxx subjekty. |
Zveřejnění: XXX 19 odst. 148 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx x&xxxx;xxxx xxxxxx xxxxxx xxxxxxxx xx xxxxx xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx s jinými xxxxxxxxxxxx xxxxxxxx. Xxxxxxxxx xxxxxxxxx, xx xxxxxxx xx xxxx xxxxx xxxx vyplynout, xxxx xxxx jiné xxxxx xxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxxxx do xxxxx xxxx xxxxx xxxxxx xxxxxxxx xx xxxxxxxx xxxxx aktivních xxxxx, xxxxxxxx a bývalých xxxxx, kteří xxxx xxxxx xx xxxxxxx, xxxxx xx xxxx xxxxxxxxx k dispozici [Xxxxx: Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxXxxxxXxxxx |
X.XX instant |
label |
Úroveň xxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 29 xxxx.&xxxx;39 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx všeobecného xxxxxxxx xxxxxx použitého x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxxxxxx xxxxxx xxxxxxxx, xxxxx xxxxxxx xxxxx xx xxxx xxxxxxxxxxxxx ekonomiky. |
||||
ifrs-full |
LevelOfRoundingUsedInFinancialStatements |
text |
label |
Úroveň xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 51 xxxx. e) |
documentation |
Informace x&xxxx;xxxxxx xxxxxxxxxxxx použité u prezentovaných xxxxxx x&xxxx;xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxXxxxxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxx&xxxx;xxxxxxxxxx xxxxxxxx xxxxxx [xxxx] |
Xxxxxxxxxx: XXX 19 odst. 142, xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. b) |
documentation |
Osa xxxxxxx xxxxxxxx xxxxx xxxx členy v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
Xxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 55, xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 písm. a), xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx. x), xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), xxxxxxxxxx: XXXX 8 xxxx.&xxxx;23, xxxxxxxxxx: XXXX 8 odst. 28 xxxx. d) |
documentation |
Částka xxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxx hospodářský zdroj x&xxxx;xxxxxxxx minulých událostí. Xxxxxxxxxx xxxxx xx xxxxxx, xxxxx má xxxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxx |
||||
xxxxxxxXxxxx |
Xxxxxxx |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxx xx xxxxxxx období |
||||
periodEndLabel |
Závazky na xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx [abstract] |
||
ifrs-full |
LiabilitiesArisingFromExplorationForAndEvaluationOfMineralResources |
X instant, xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 6 xxxx.&xxxx;24 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx z vyhledávání xxxxxxxxxx xxxxxx, xxxxxxxxxxxx xxxxxxx, ropu, xxxxx xxxx x&xxxx;xxxxxxx neobnovitelné xxxxxx xxxx, co xxxxxx xxxxxxxx získá xxxxxxx xxxxx xx xxxxxxx xx xxxxxxxxxx xxxxxxx, xxxxx i stanovení xxxxxxxxx proveditelnosti x&xxxx;xxxxxxxx xxxxxxxxxxxxxxxxx těžby nerostných xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Závazky z financování |
Příklad: XXX&xxxx;7 xxxx.&xxxx;44X |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx, x&xxxx;xxxxx peněžní toky xxxx xxxx xxxxxxx xxxxxxx toky xxxxx xxxxxxxxxxxxx ve xxxxxx x&xxxx;xxxxxxxxx xxxxxx jako xxxxxxx toky x&xxxx;xxxxxxxxxxx. [Xxxxx: Xxxxxxx toky x&xxxx;(xxxxxxx k) financování; Xxxxxxx] |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxx x&xxxx;xxxxxxxxxxx na xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxxxxx [xxxx] |
Xxxxxxx: IAS 7 xxxx.&xxxx;44X |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, xxxxxxx xx xxxxxxx vyplněna. |
||||
ifrs-full |
LiabilitiesArisingFromFinancingActivitiesMember |
member [xxxxxxx] |
xxxxx |
Xxxxxxx z financování [member] |
Příklad: XXX&xxxx;7 xxxx.&xxxx;44X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx z financování. Xxxxxxxxx xxxx standardní xxxxxxx xxx xxx „Xxxxxxx x&xxxx;xxxxxxxxxxx“, xxxx-xx xxxxxx xxxxx jiný xxxx. [Xxxxx: Závazky x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx a zajistných xxxxx |
Xxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXX&xxxx;1 odst. 55, zveřejnění: xxxxx xxxxx platnosti 1.&xxxx;1. 2023, XXXX&xxxx;4 xxxx.&xxxx;37 xxxx.&xxxx;x), xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x), příklad: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX20 xxxx.&xxxx;x), xxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;XX37 písm. a) |
documentation |
Částka xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx a zajistných xxxxx. [Odkaz: Xxxx xxxxxxxxxx xxxxx [member]] |
||||
totalLabel |
Závazky xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx celkem |
||||
periodStartLabel |
Závazky xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xx xxxxxxx období |
||||
periodEndLabel |
Závazky xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxXxxxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx závazků x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxxx bankami |
||||
ifrs-full |
LiabilitiesForIncurredClaimsMember |
member |
label |
Závazky xx xxxxxxxxx xxxxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, IFRS 17 odst. 100 písm. c) |
documentation |
Tento xxxx xxxxxxxxxxx závazek xxxxxx jednotky: x) xxxxxxxx x&xxxx;xxxxxxx xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxxx xxxxxxxx, xxxxx xxx xxxxxxx, včetně xxxxxxxx, xxxxx nastaly, xxx u nichž nejsou xxxxxxxx nároky doposud xxxxxxxx, x&xxxx;xxxxxxxxx vzniklých xxxxxxx na xxxxxxxxx; x&xxxx;x) xxxxxxx částky, xxxxx xxxxxx xxxxxxx xxx xxxxxxxx x) x&xxxx;xxxxx se týkají: x) xxxxxxxxxx xxxxxx, xxxxx xxx xxxx xxxxxxxxxx; nebo ii) xxxxxxxxxx investičních složek xxxx xxxxxx částek, xxxxx xxxxxxxxx s poskytováním xxxxxxxxxx služeb x&xxxx;xxxxx xxxxxx xxxxxxxx xx xxxxxxx xx zbývajícího xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxXxxxXxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
X&xxxx;xxxxxxx, credit |
label |
Závazky xx xxxxxxxxx pojistných xxxxxx, xxxxxxxxxxx xx xxxxx xxxxxxxxxxx xx&xxxx;xxxxxxxxxx XXXX 17 |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxx ze xxxxxxxxx xxxxxxxxxx xxxxxx, xxxxx xxxxxxxxx xx xxxxx xxxxxxxxxxx do působnosti XXXX 17. [Xxxxx: Závazky xx xxxxxxxxx xxxxxxxxxx xxxxxx [member] |
||||
ifrs-full |
LiabilitiesFromSharebasedPaymentTransactions2011 |
X instant, xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx vázanými xx xxxxx |
Xxxxxxxxxx: XXXX&xxxx;2 xxxx.&xxxx;51 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx závazků z transakcí x&xxxx;xxxxxxxx vázanými xx xxxxx. Xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxxxxx, xxx xxxxxx xxxxxxxx: x) xxxxxx xxxxx xxxx xxxxxx xx xxxxxxxxxx xxxxxx xxxxx xxxx xxxxxx (včetně xxxxxxxxxxx) x&xxxx;xxxxx smlouvy x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx; xxxx x) xx xxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxx s dodavatelem x&xxxx;xxxxx xxxxxxx o úhradách xxxxxxxx xx akcie x&xxxx;xxxxxxx, xxx xxxx zboží xxxx xxxxxx xxxxxx xxxx účetní jednotka xx xxxxxxx. [Odkaz: Xxxxxxx o úhradách vázaných xx akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx zahrnuté xx xxxxxxxxxxxx skupinách klasifikovaných xxxx xxxxxx k prodeji |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;54 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;5 odst. 38 |
documentation |
Částka xxxxxxx zahrnutých xx xxxxxxxxxxxx skupinách klasifikovaných xxxx xxxxxx x&xxxx;xxxxxxx [Xxxxx: Xxxxxxx; Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxx xxxxxxx xx xxx xxxxxxxx (xxxxxxxxx závazku x&xxxx;xxxxxxxxx xxxxxxxxxxxx) xxxxxxx protihodnota xxxxxxxxx xxx podnikových xxxxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxXxxxxxxx2013 |
X&xxxx;xxxxxxxx, credit |
label |
Závazky x&xxxx;xxxxxxxxx podnicích xxxx xxxxxxxxx xxxxxxxx či xxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;7 xxxx.&xxxx;40 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxxx xxxxxxxxx, jejichž ovládání xx xxxxxxx xxxx xxxxxxxx. [Xxxxx: Dceřiné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxXxxxxxXxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxxxx [xxxx] |
Xxxxxxxxxx: IFRS 13 odst. 98 |
documentation |
Osa xxxxxxx definuje xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxXxxxxxXxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx od xxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;98 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxxxx. Xxxx xxxxxxxxxxx xxxxxxxxxx hodnotu xxx xxx „Xxxxxxx xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxxxx“, není-li xxxxxx xxxxx xxxxx xxxx. [Xxxxx: Závazky; X&xxxx;xxxxxx xxxxxxx [member]] |
||||
ifrs-full |
LiabilitiesMember |
member [default] |
label |
Závazky [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;13 odst. 93 |
documentation |
Tento xxxx představuje xxxxxxxxx xxxxxxx účetní xxxxxxxx xxxxxxx hospodářský xxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxx. Xxxxxxxxxx zdroj xx xxxxxx, xxxxx xx xxxxxxxxx přinášet xxxxxxxxxx xxxxxxxx. Zastupuje xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxx závazků“, xxxx-xx xxxxxx xxxxx xxxx xxxx. [Xxxxx: Xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxxxxXxXxxxxxXxxxxxxxXxXxxxxxxxxxxxxXxxxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxx xxxxx vlastního xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxx xxxxxxxxxx xxxxxx |
Xxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 odst. IG22 písm. f) |
documentation |
Částka xxxxxxx xxxx xxxxx xxxxxxxxx xxxxxxxx v souvislosti x&xxxx;xxxxx xxxxxxxxxx xxxxxx. Xxxxx xxxxxxxxxx xxxxxx xx xxxxxx smluvní xxxxx xxxxxxxx xxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxxxxx dodatečná plnění: x) xxxxxx, x&xxxx;xxxxx xx xxxxxxxxxxxxx, xx xxxxx xxxxxxxxx částí xxxxxxxxx xxxxxxxxx xxxxxx; x) taková, jejichž xxxxxx xxxx xxxxxx xx xxxxxxx na xxxx xxxxxxxx, a c) xxxxxx, xxxxx xx xxxxxxx xxxxxxxxx na: x) výkonnosti xxxxxx xxxxxxx xxxxx xxxx xxxxxxxx xxxx smlouvy, xx) xxxxxxxxxxxxx x/xxxx xxxxxxxxxxxxxxx xxxxxxxxxxxx výnosech x&xxxx;xxxxxx xxxxxxx xxxxx xxxxxxxx xxxxxxxxx xxxx xxx) zisku xxxx xxxxxx xxxxxxxxxxx, xxxxx xxxx jiné xxxxxx xxxxxxxx, která xxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxXxxxxxxxxXxxxxxxXxxxxXxXxxxxxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Závazky, kromě xxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxxxx xxxxxxxx hodnoty xxxxxxxxxxxx penzijních xxxxxxx |
Xxxxxxxxxx: XXX 26 xxxx.&xxxx;35 xxxx.&xxxx;x) bod v) |
documentation |
Částka xxxxxxx xxxxx závazků xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxxxxxxxxx současné xxxxxxx xxxxxxxxxxxx penzijních xxxxxxx. [Odkaz: Xxxxxxxxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxx požitků] |
||||
ifrs-full |
LiabilitiesRecognisedInEntitysFinancialStatementsInRelationToStructuredEntities |
X instant, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx v účetní závěrce xxxxxx xxxxxxxx v souvislosti xx xxxxxxxxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXXX 12 odst. 29 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx účetní xxxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxxxxxxxxxxx xxxxxxxxxx. [Odkaz: Xxxxxxx; Nekonsolidované xxxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxxxxXxxxxxxXxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX4XxxXxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx, xxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx XXXX 4 a nederivátové xxxxxxxxxx xxxxxxx xxxx xxxx závazky x&xxxx;xxxxxx xxxxx vyplývající. |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 odst. 39C xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx závazků, xxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxx xx&xxxx;xxxxxxx působnosti IFRS 4 x&xxxx;xxxxxxxxxxxx investiční xxxxxxx xxxx plní xxxxxxx x&xxxx;xxxxxx smluv xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxXxxxxxxxxxxXxxxxxxxxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx, xx xxx xx xxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;13 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx závazků x&xxxx;xxxxxxxxxxxxx xxxxxx xxxxxxx xxxxxxx, xx xxx xx xxxxxxxx významná xxxxxxx (xxxx. xxxxxxx, xxxxxxx nebo xxxxxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [abstract] |
||
ifrs-full |
LiabilitiesWithSignificantRiskOfMaterialAdjustmentsWithinNextFinancialYear |
X instant, xxxxxx |
xxxxx |
Xxxxxxx s vysokým xxxxxxx xxxxxxxxxx xxxxx xxxxx xxxxxxxx účetního období |
Zveřejnění: XXX 1 xxxx.&xxxx;125 xxxx. b) |
documentation |
Částka xxxxxxx, x&xxxx;xxxxx je xxxxxxxxxx xxxxxxxx xxxxxx, xx x&xxxx;xxxx xxxxx příštího xxxxxxxx období xxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxx závazky (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 19 odst. 140 písm. a) |
documentation |
Částka xxxxxxx xxxx přebytku x&xxxx;xxxxx xxxxxxxxxxxx požitků xxxxxxxx o případný xxxxxxxx xxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx požitků xxxxxxxxx xxxx aktiv. [Xxxxx: Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxx se xxxxxxx x&xxxx;xxxxxxxxx se členy xxx „Čisté xxxxxxx (xxxxxx) z definovaných xxxxxxx“: xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx a měla xx být označena xxxxxxx hodnotou; xxxxxx xxxxx snižují xxxxx xxxxxxx z definovaných požitků (xxxxxxx xxxxx aktivum xxxxxxxxxxxx požitků) a měla xx být xxxxxxxx xxxxxxxx hodnotou; xxxxx xxxxxxxxx xxxx aktiv xxxxxxx čistý závazek x&xxxx;xxxxxxxxxxxx xxxxxxx a měl xx xxx xxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxxxxXxxxxXxxxx |
Xxxxx xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxx xxxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Příjem x&xxxx;xxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx, xxxxx xxxxxxxxx z licenčních xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxx |
Xxxxxxx: IAS 38 xxxx.&xxxx;119 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx, xxxxxxxxxxxxxxx xxxxx xx xxxxxxx xxxxxxxx nehmotných xxxxx vlastněných xxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxx xxxxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, zboží, xxxxxx, xxxxxxx, propagační xxxxxxx, marketingu x&xxxx;xxxxxxxxx xxxxxxxxxxxx xxxxx xxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx s výjimkou goodwillu] |
||||
ifrs-full |
LicencesAndFranchisesMember |
member |
label |
Licence x&xxxx;xxxxxxx [xxxxxx] |
Xxxxxxx: IAS 38 odst. 119 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxx, xxxxxxxxxxxxxxx xxxxx xx xxxxxxx xxxxxxxx nehmotných xxxxx vlastněných xxxxx xxxxxx jednotkou a právo xxxxxxxxx obchodní xxxxxxx x&xxxx;xxxxxxxx názvu, xxxxx, xxxxxx, xxxxxxx, marketingové xxxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx jinou xxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx goodwillu] |
||||
ifrs-full |
LicencesMember |
member |
label |
Licence [xxxxxx] |
Xxxxxxx praxe: IAS 38 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxx nehmotných xxxxx, xxxxxxxxxxxxxxx xxxxx xx xxxxxxx určitých xxxxxxxxxx xxxxx xxxxxxxxxxx xxxxx xxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx smlouvy životního xxxxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: xxxxx konce platnosti 1.&xxxx;1. 2023, IFRS 4 – zveřejnění |
documentation |
Tento člen xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx. [Xxxxx: Typy xxxxxxxxxx smluv [member]] |
||||
ifrs-full |
LifetimeExpectedCreditLossesMember |
member |
label |
Očekávané xxxxxxx xxxxxx xx xxxx trvání [member] |
Zveřejnění: XXXX&xxxx;7 odst. 35H písm. b), xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx očekávané xxxxxxx ztráty xxxxxxxxxxx xx xxxxx případů xxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxx trvání xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxx xxxxxxxxx xxxxxxxxxxx úvěrových xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxxXxxxxxXxXxxxxxxxxxxXxxXxxxxXxxxxxxxxxXxxxXxxxxXxXxxxxxXxxXxxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx cílů xxxxxxxxx metod x&xxxx;xxxxxxx, xxxxx xxxxx xxxxxxxx, xx informace nebudou xxxx xxxxxxx reálnou xxxxxxx xxxxxxxxxxx aktiv x&xxxx;xxxxxxx. |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;41 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx použitých xxxxx x&xxxx;xxxxxxx, xxxxx xxxxx xxxxxxxx, xx informace xxxxxxx xxxx odrážet xxxxxxx xxxxxxx předmětných xxxxx x&xxxx;xxxxxxx xxxxxxxxxx xx analýzy citlivosti, xxxxx xxxxxx vzájemné xxxxxxxxxx xxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxXxXxxxxxxxXxxxxx |
xxxxxx [default] |
label |
Řádkové položky xxxxx funkce [member] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;104, xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx osu „Xxxxxxxxx xxxxxxx podle druhů xxxxxx funkci“, není-li xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxXxxxxXxxxxxxxxXxxxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxx (xxxxxxxxx položek) výkazu o úplném xxxxxxxx, xx xxxxxxx xxxx xxxxxxx odpisy xxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;118 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx řádkové xxxxxxx (xxxxxxxxx xxxxxxx)&xxxx;xxxxxx x&xxxx;xxxxxx xxxxxxxx, xx xxxxxxx xxxx xxxxxxx xxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx; Xxxxxx a amortizace] |
||||
esef_cor |
LineItemsNotDimensionallyQualified |
table |
label |
Řádkové xxxxxxx, xxxxx xxxxxx xxxxxxxxx určeny |
|
ifrs-full |
LineItemsOfRecognisedAssetsAndLiabilitiesRepresentingContinuingInvolvementInDerecognisedFinancialAssets |
text |
label |
Popis xxxxxxxxx xxxxxxx vykázaných aktiv x&xxxx;xxxxx představujících xxxxxxxxxxxxx xxxxxxxxxxxx v odúčtovaných xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxxx výkazu o finanční xxxxxx, xx xxxxxxx xxxx xxxxxxxx xxxxxx xxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx finančních xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxx [member] |
Zveřejnění: xxxxxx xx 1. 1. 2023, IFRS 17 odst. 124, xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;125, xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;127, příklad: XXXX&xxxx;7 xxxx.&xxxx;32 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx, xx xxxxxx xxxxxxxx xxxx xxx xxxxxxxx splnit své xxxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx, xxxxx xx xxxxx poskytnutím xxxxxxxxx xxxx jiného finančního xxxxxx. [Xxxxx: Finanční xxxxxx; Finanční závazky] |
||||
ifrs-full |
LivingAnimalsMember |
member |
label |
Živá xxxxxxx [member] |
Obvyklá xxxxx: XXX&xxxx;41 xxxx.&xxxx;41 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx [member] |
Zveřejnění: IFRS 7 xxxx.&xxxx;35X, xxxxxxxxxx: XXXX 7 xxxx. B8E |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxx xxxxxxxx poskytnout xxxx xx xxxxxx xxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx [member] |
Příklad: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxx získané x&xxxx;xxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxXxxxxxxxXxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxx a zálohy poskytnuté xxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxx x&xxxx;xxxxx, xxxxx účetní xxxxxxxx xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxXxxxxxxxXxXxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Úvěry x&xxxx;xxxxxx zákazníkům |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxx x&xxxx;xxxxx, xxxxx xxxxxx xxxxxxxx poskytla xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx nederivátových xxxxxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxx xxxx xxxxxxxxxxxxxx splátkami, xxxxx xxxxxx xxxxxxxx xx aktivním trhu, xxxxx: x) xxxx, xxxxx účetní xxxxxxxx xxxxx prodat xxxx xxxx v blízkém xxxxxx x&xxxx;xxxxx xxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxxxxxx, x&xxxx;xxxx, xxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxx při xxxxxxxx xxxxxxxxxx x&xxxx;xxxxx nebo xxxxxx; x) xxxx, xxxxx účetní xxxxxxxx xxx xxxxxxxx uznání xxxxxx xxxx xxxxxxxxxxxxxx; xxxx x) xxxx, x&xxxx;xxxxxxx držitel xxxxxx xxxxxx zpět xxxxxxx xxx xxxxxxxxx investice x&xxxx;xxxxxx xxxxxx xxx xxx xxxxxxxx bonity xxxxx a která xxxxx xxxxxxxxxxxxx xxxx realizovatelná. Xxxxx xxxxxxx xx xxxxxxx aktiv, xxxxx xxxxxx úvěry xxx xxxxxxxxxxxx (xxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxx xxxx podobném xxxxx), není xxxxxx xxx xxxxxxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxxx aktiva] |
||||
ifrs-full |
LoansAndReceivablesCategoryMember |
member |
label |
Úvěry x&xxxx;xxxxxxxxxx, xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxx finančních xxxxx. [Odkaz: Xxxxx x&xxxx;xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxXxxxxxXxxxxXxxxxxxxxXxxxxxXxXxxxxxXxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Úvěrové xxxxxxx xx splatnosti, x&xxxx;xxxxxxx xxxx xxxxxxx požadovat xxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;19 |
xxxxxxxxxxxxx |
Xxxxxx úvěrových xxxxxxx xx xxxxxxxxxx, x&xxxx;xxxxxxx xxxx xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxXxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Úvěrové xxxxxxx x&xxxx;xxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 18 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Přijaté úvěry |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxx xxxxxxxxxx státu |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx úvěrů, xxxxx xxxxxx jednotka xxxxxxxx státu. |
||||
ifrs-full |
LoansToGovernmentMember |
member |
label |
Úvěry xxxxxxxxxx xxxxx [member] |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx část xxxxxxxxxxxx výpůjček |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxxxxxx část xxxxxxxxxxxx výpůjček. [Xxxxx: Xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxx: XXX 7 – X&xxxx;Xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx, xxxxxxx: XXX&xxxx;7 xxxx.&xxxx;44X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx výpůjčky. [Odkaz: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx smlouvy [xxxxxx] |
Xxxxxxx: XXXX 15 xxxx. X89 xxxx. e) |
documentation |
Tento xxxx xxxxxxxxxxx dlouhodobé xxxxxxx xx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx dlouhodobých xxxxxx x&xxxx;xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx na xxxxxx xxxxxxx |
Xxxxxxx: XXX&xxxx;37 xxxx. –, xxxxxxx: 10 X&xxxx;xxxxxx věc, xxxxxxx: IAS 37 xxxx.&xxxx;87 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx rezervy na xxxxxx procesy. [Xxxxx: Xxxxxxx na xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;78 xxxx. d) |
documentation |
Částka různých xxxxxxxxx xxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxx xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Dlouhodobá xxxxxxx xx nevýhodné smlouvy |
Příklad: XXX&xxxx;37 odst. 66 |
documentation |
Částka xxxxxxxxxx xxxxxxx xx xxxxxxxxx xxxxxxx. [Xxxxx: Rezerva xx nevýhodné xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxx, xxxxxxx xx původního stavu x&xxxx;xxxxxxxxxxx |
Xxxxxxx: XXX 37 – X&xxxx;xxxxxxxx: xxxxxxxxxx, xxxxxxx: IAS 37 odst. 8 |
documentation |
Částka xxxxxxxxxx xxxxxxx na xxxxxxxx xxxxxxx, uvedení xx xxxxxxxxx stavu x&xxxx;xxxxxxxxxxx. [Odkaz: Rezerva xx xxxxxxxx xxxxxxx, xxxxxxx xx původního xxxxx x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Dlouhodobá xxxxxxx na xxxxxxxxxxxxxxxxx |
Xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;70 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxx na xxxxxxxxxxxxxxxxx. [Xxxxx: Xxxxxxx xx xxxxxxxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xx xxxxxx |
Xxxxxxx: XXX&xxxx;37 xxxx. –, xxxxxxx: 1 Záruky, xxxxxxx: XXX&xxxx;37 odst. 87 |
documentation |
Částka dlouhodobé xxxxxxx na xxxxxx. [Xxxxx: Xxxxxxx xx xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 100 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxx závazku xx xxxxxxxxxxx xxxxxxxxxx xxxxx. Účetní xxxxxxxx xxxxxxx (xxxx xxxxx) xxxxxx xxxxxx závazku xx xxxxxxxxxxx xxxxxxxxxx xxxxx xxx xxxxxxxxxx xxxxxxx, xxxxx xxxxxxxxx xxxxxx vykázané xxxxx xxxxxxxx 47x 48 xxxxxxxxx IFRS 17. Xxxxxx xxxxxx určuje xxxxxx, xxxxx jsou xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxx xxxxx vyloučeny xx xxxxxxxxx výnosů z pojistných xxxxx. [Odkaz: Pojistné xxxxxxx [member]; Xxxxx xxxxxxx xxxx xxxxxx xx xxxxxxxxxxx xxxxxxxxxx xxxxx xxx složky xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxXxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxXxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxxxx na xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;20X |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xx výkazu x&xxxx;xxxxxx výsledku vzniklá xx základě xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxx xxxxxxxxxx xx xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx naběhlou xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxXxXxxxxxxxXxXxxxxxxxxXxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Ztráty xxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxx xx xxxxxxxxxxxxxxx jednotkách |
Příklad: XXXX 12 xxxx. X26 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx ztrát xxxxxxxxx xxxxxx jednotce x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxx xxxxxx xx xxxxxxxxxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxXxXxxxXxxxxXxXxxxxxxxxxx |
(X) duration, xxxxx |
xxxxx |
Xxxxxx xx změn xxxxxx xxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx ze změn xxxxxx xxxxxxx xxxxxxxx xxxxxxxx do zisku xxxx xxxxxx. [Xxxxx: Xxxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx xx xxxx xxxxxx hodnoty xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxXxXxxxxxxxxxXxxxxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxxx investičního xxxxxxxxxx xxxxxxx [Odkaz: Xxxxxxxxxx xxxxxxxx majetek] |
||||
negatedLabel |
Ztráty x&xxxx;xxxxxxxx investičního xxxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxXxXxxxxxxxxxx |
(X) duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;98 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxxx investic |
||||
negatedLabel |
Ztráty x&xxxx;xxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxXxXxxxxxxxxxXxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxx [Odkaz: Xxxxxxxxxx xxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxx z vyřazení dlouhodobých xxxxx |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxx |
(X) xxxxxxxx, debit |
label |
Ztráty x&xxxx;xxxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;98 písm. c) |
documentation |
Ztráty x&xxxx;xxxxxxxx pozemků, xxxxx x&xxxx;xxxxxxxx. [Odkaz: Xxxxxxx, xxxxxx a zařízení] |
||||
negatedLabel |
Ztráty x&xxxx;xxxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxXxxxxxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;98 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxx |
||||
xxxx-xxxx |
XXXXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx technologií XXX [xxxxxx] |
Xxxxxxx xxxxx: IAS 38 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxxxx technologií XXX (Xxxx Term Xxxxxxxxx) [Xxxxx: Xxxxxxx a koncese] |
||||
ifrs-full |
Machinery |
X instant, xxxxx |
xxxxx |
Xxxxxxx zařízení |
Příklad: IAS 16 xxxx.&xxxx;37 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx pozemků, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx zařízení x&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxx: IAS 16 xxxx.&xxxx;37 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxx životností xxxxxxxxx v činnosti xxxxxxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx xxxxxxxxx [xxxxxx] |
Xxxxxxx: XXX 10 xxxx.&xxxx;22 písm. a) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxx podnikové xxxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxXxxXxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxx xxxxxxxx xxxxxxx (výnosu) [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxx xxxxxxxxxx [xxxx] |
Xxxxxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;34 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx v tabulce a řádkovými xxxxxxxxx xxxx pojmy, xxxxxxx je tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxXxxxxx |
xxxxxx [default] |
label |
Odběratelé [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;34 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx. Xxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxx xxxxxxxxxx“, xxxx-xx xxxxxx xxxxx jiný xxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxxXxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: IAS 10 xxxx.&xxxx;22 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje důležité xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxXxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx nákupy xxxxx [xxxxxx] |
Xxxxxxx: XXX 10 xxxx.&xxxx;22 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxXxXxxxXxxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xx xxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;20 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx ze xxxxxx xxxxxx, že xxxxxx závěrka xxxxxxxxxx xxxxxxxxx xxxxxxxx xxxxxxx, xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxx xxxxxx jednotky, xxxxx se xxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxx xxx xxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;62 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx techniku, xxxxx využívá ceny x&xxxx;xxxxx xxxxxxxxxx xxxxxxxxx xxxxxxx díky tržním xxxxxxxxxx zahrnujícím xxxxxxxxx xx srovnatelná (tj. xxxxxxx) xxxxxx, závazky xxxx skupinu xxxxx x&xxxx;xxxxxxx, xxxx je xxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx společnosti xx xxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;13 xxxx. B5, xxxxxxx: XXXX 13 xxxx. XX63 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxx, xxxxx xx x&xxxx;xxxxxxx x&xxxx;xxxxxx přístupem, xxxxx xxxxxxxx xxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxx (např. xxxxxxx XXXXXX, násobek xxxxxx, xxxxx xx xxxxxxxxxxxxx xxxxxxxxxx, kontrolní xxxxxx) na xxxxxxxxx xxxx. [Xxxxx: Xxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxx xx trhu [xxxxxx] |
Xxxxxxx: XXXX&xxxx;13 xxxx. X5, xxxxxxx: IFRS 13 xxxx. XX63 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx konkrétní metodu xxxxxxxxx, xxxxx xx x&xxxx;xxxxxxx s tržním xxxxxxxxx, xxxxx zahrnuje analýzu xxxxxx xxxxxxxxxxxxx xxx (xxxx. xxxx xx xxxx xxxxxxxxx) xx xxxxxxxxx xxxx. [Xxxxx: Xxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;124, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;125, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;127, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;128 xxxx.&xxxx;x) xxx xx), příklad: XXXX&xxxx;7 odst. 32 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxx, xx xxxxxx hodnota xxxxxxxxx xxxxxxxxx xxxx finančního xxxxxxxx se xxxx xxxxx x&xxxx;xxxxxx změn xxxxxxx xxx. Xxxxx xxxxxx zahrnuje xxx xxxxx xxxxx: měnové xxxxxx, úrokové riziko x&xxxx;xxxx cenové riziko. [Xxxxx: Xxxxxx xxxxxx [xxxxxx]; Xxxxxxx riziko [xxxxxx]; Jiné xxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxx xxxxxxxxx [member] |
Příklad: XXXX 15 xxxx. X89 xxxx. c) |
documentation |
Osa tabulky xxxxxxxx vztah mezi xxxxx v tabulce a řádkovými xxxxxxxxx nebo xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxx xxxxxxxxx [xxxxxx] |
Xxxxxxx: XXXX 15 xxxx. X89 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx trhy zákazníků. Xxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxx xxxxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx |
Xxxxxxx: IAS 38 odst. 119 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx práva získaná xxxxxxxxxx k použití xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx titulů. [Xxxxx: Nehmotná xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx [member] |
Příklad: XXX 38 xxxx.&xxxx;119 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx třídu xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx práva xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx. [Odkaz: Nehmotná xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxx a náklady [abstract] |
||
ifrs-full |
MaterialReconcilingItemsMember |
member |
label |
Významné xxxxxxx xxxxxxxxxxxx [member] |
Zveřejnění: XXXX&xxxx;8 xxxx.&xxxx;28 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxxxx k sesouhlasení xxxxxxx xxxxxx závěrky xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXXX 13 xxxx. X7 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxx metodu xxxxxxxxx x&xxxx;xxxxxxx s tržním xxxxxxxxx, xxxxx se xxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx některých xxxx xxxxxxxxxx nástrojů, xxxx jsou dluhové xxxxxxxx, aniž by xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxx konkrétních xxxxxxx xxxxxx, xxx xxxxxxxx xx spíše xx xxxxx cenných xxxxxx x&xxxx;xxxxx xxxxxxxxxxx kótovaným xxxxxx xxxxxxx. [Xxxxx: Xxxxx xxxxxxx [member]; Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;41 odst. 43 |
documentation |
Tento xxxx představuje xxxxx xxxxxxxxxx xxxxxx. Zralá xxxxxxxxxx xxxxxx xxxx xxxxxxx xxxxxxx (x&xxxx;xxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx) xxxx xxxx xxxxxxx xxxxxxxx xxxxxxxxxxx xxxxx (x&xxxx;xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxx). [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx derivátových xxxxxxxxxx xxxxxxx [xxxx block] |
Zveřejnění: XXXX 7 odst. 39 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx analýzy xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx včetně xxxxxxxx xxxxxxx splatnosti u těch xxxxxxxxxxxx finančních xxxxxxx, x&xxxx;xxxxx xx smluvní xxxxxxxxx xxxxxxxx xxx xxxxxxxxx načasování xxxxxxxxx xxxx. [Xxxxx: Derivátové xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxXxxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx block |
label |
Zveřejnění xxxxxxx xxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;39 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx analýzy xxxxxxxxxx nederivátových xxxxxxxxxx xxxxxxx (xxxxxx smluv x&xxxx;xxxxxxxx xxxxxxxxxx zárukách), xxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxx splatnosti. [Xxxxx: Xxxxxxxxxx xxxxxxxx závazky] |
||||
ifrs-full |
MaturityAxis |
axis |
label |
Splatnost [xxxx] |
Xxxxxxxxxx: XXX&xxxx;1 odst. 61, xxxxxxx: XXX&xxxx;19 xxxx.&xxxx;147 xxxx.&xxxx;x), xxxxxxxxxx: XXXX 15 odst. 120 písm. x) bod i), xxxxxxxxxx: XXXX 16 xxxx.&xxxx;94, xxxxxxxxxx: IFRS 16 xxxx.&xxxx;97, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 109, xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;109X, zveřejnění: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;120, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;132 xxxx.&xxxx;x), xxxxxxxxxx: XXXX 7 odst. 23B xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;42X xxxx. x), xxxxxxx: XXXX 7 odst. X11 |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx xxxx xxxxx x&xxxx;xxxxxxx a řádkovými xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxXxxxxxXxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxxx xxxx vystavení xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X xxxx.&xxxx;x), xxxxxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;36 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxxxxx xxxxxx xxx zohlednění xxxxxxxxxx xxxxx x&xxxx;xxxx xxxxx xx jiných xxxxxxxxx xxxxxxxx (xxxx. xxxxxxxx o zápočtu, která xxxxxxxxx xxxxxxxx xxx xxxxxxx xxxxx XXX 32). [Xxxxx: Úvěrové xxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx měla xxx xxxxxxxxx xxxxxx xxxxxx hodnota XBRL. Xxxxx xx tento xxxxx xxxxxxx s vázanými xxxxx, xxxx možná xxxxx zadat zápornou xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx odpisy, xxxxxxxxxx a znehodnocení [xxxxxx]; Xxxxxxxxxx znehodnocení [member]; Xxxx úprav xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [member]; Xxxxx xxxxxxxxx xxxx xxxxx [member]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [member]; Vyloučení xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxxxxxx (xxxxxxxxx) peněžních toků x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) u penězotvorné xxxxxxxx, vstupní xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx a opravami xxxx xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx dobrovolnými xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [member]; Závazný xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx zajistitele xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx rizik [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxXxxxxxXxxxXxxxxxxxxXxxxxxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxxxxxxXxXXXX9XxxXxxXxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxxx míra xxxxxxxxx xxxxxx, xxxxxxxx xxxxxxxx, xx xxxxx se xxxxxxxxxx xxxxxxxxx xx xxxxxxxxxxxx xxxxxxx ve xxxxxxxxx XXXX 9. |
Zveřejnění: XXXX 7 xxxx.&xxxx;36 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxx xx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx, xx xxxxx xx xxxxxxxxxx xxxxxxxxx xx xxxxxxxxxxxx uvedené xx xxxxxxxxx XXXX 9. [Xxxxx: Xxxxxxxxx míra xxxxxxxxx xxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx zpravidla zadána xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx používá s vázanými xxxxx, xxxx xxxxx xxxxx xxxxx zápornou xxxxxxx XBRL. [Odkaz: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx odpisy, xxxxxxxxxx a znehodnocení [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx úprav xxxxxxxx xxxxxx xxxxxxxxxx podle xxxxxxxxxxx GAAP [xxxxxx]; Xxxxx xxxxxxxxx výše xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx toků x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxx účetního xxxxxxxx [xxxxxx]; Zvýšení (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx požadovaných xxxxxxxxx XXXX [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Přírůstek (xxxxxx) způsobený xxxxxxxx xx požadavku xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx dobrovolnými xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Významné xxxxxxx xxxxxxxxxxxx [xxxxxx]; Aktiva xxxxx [member]; Závazný xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [member]; Xxxx xxxxxx hodnota [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [member]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxXxxxxxXxxxXxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxxx míra xxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxx jako xxxxxxxxx xxxxxxx xxxxxxxx vykázanou xx zisku xxxx xxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;9 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxx xxxxxxxxx xxxxxx u finančních xxxxx xxxxxxxx xxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx. [Xxxxx: Xxxxxxx riziko [xxxxxx]; Xxxxxxxxx míra xxxxxxxxx xxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx měla xxx xxxxxxxxx zadána xxxxxx xxxxxxx XXXX. Pokud xx tento xxxxx xxxxxxx x&xxxx;xxxxxxxx členy, xxxx možná xxxxx xxxxx zápornou xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, amortizace x&xxxx;xxxxxxxxxxxx [xxxxxx]; Kumulované xxxxxxxxxxxx [member]; Úhrn xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [member]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Dopad přechodu xx standardy XXXX [xxxxxx]; Xxxxxxxxx mezisegmentových xxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx toků x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [member]; Xxxxxxxx prognóza xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (snížení) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx opravami chyb xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx od xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx položky sesouhlasení [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx požitků (x&xxxx;xxxxxxxx xxxxxxx) [member]; Nově xxxxxx hodnota [xxxxxx]; Xxxxx xxxxxxxxxxx na xxxxxx xxxxxxxxxxx z pojistných xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxXxxxxxXxxxXxXxxxxXxXxxxxxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxxx xxxx úvěrového xxxxxx x&xxxx;xxxxx xxxx xxxxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;9 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxx xxxxxxxxx xxxxxx x&xxxx;xxxxx xxxx xxxxxxxxxx. [Xxxxx: Xxxxx x&xxxx;xxxxxxxxxx; Xxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx xxxx xxxxxxxxx rizika] |
||||
commentaryGuidance |
Pro xxxxx prvek xx xxxx xxx zpravidla xxxxxx kladná xxxxxxx XXXX. Pokud xx xxxxx xxxxx používá x&xxxx;xxxxxxxx členy, bude xxxxx nutné xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx odpisy x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, amortizace x&xxxx;xxxxxxxxxxxx [xxxxxx]; Kumulované xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx GAAP [xxxxxx]; Efekt xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx přechodu na xxxxxxxxx XXXX [member]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx změnami účetního xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Významné xxxxxxx sesouhlasení [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx příslib z definovaných xxxxxxx (x&xxxx;xxxxxxxx hodnotě) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx částce xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx diverzifikace xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxXxxxxxXxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxxx míra xxxxxxxxx xxxxxx, xxxxx xxxxxxx xx smluv xxxxxxxxxxx do rozsahu xxxxxxxxxx XXXX 17 |
Xxxxxxxxxx: účinný xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;131 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxx na konci xxxxxxxxxxxx xxxxxx, xxxxx xxxxxxx xx smluv xxxxxxxxxxx xx rozsahu působnosti XXXX 17. [Xxxxx: Xxxxxxx xxxxxx [member]] |
||||
commentaryGuidance |
Pro xxxxx xxxxx by xxxx xxx zpravidla xxxxxx kladná hodnota XXXX. Xxxxx xx xxxxx prvek používá x&xxxx;xxxxxxxx xxxxx, bude xxxxx nutné zadat xxxxxxxx xxxxxxx XBRL. [Xxxxx: Xxxxxxxxxx odpisy x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx a znehodnocení [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Úhrn xxxxx xxxxxxxx hodnot vykázaných xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Efekt maximální xxxx xxxxx [member]; Xxxxx xxxxxxxx xx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxxxxxx (xxxxxxxxx) peněžních xxxx x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Finanční xxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxxxxxxxx jednotky, vstupní xxxxxxxx xxx xxxxxxx [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx a opravami xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený změnami xxxxxxxx pravidel xxxxxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx od xxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (úbytek) způsobený xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [member]; Xxxxxxx xxxxxxx z definovaných xxxxxxx (x&xxxx;xxxxxxxx hodnotě) [xxxxxx]; Xxxx xxxxxx xxxxxxx [member]; Xxxxx xxxxxxxxxxx na částce xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx diverzifikace xxxxx [member]; Xxxxxxx xxxxx [member]] |
||||
ifrs-full |
MaximumExposureToLossFromContinuingInvolvement |
X instant |
label |
Maximální xxxx xxxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X písm. x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxx nejlépe xxxxxxxxxxxx maximální vystavení xxxxxx jednotky xxxxxx xxxxxxxxxxx x&xxxx;xxxx trvající xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xx xxxx xxx xxxxxxxxx zadána kladná xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx členy, xxxx xxxxx nutné xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Kumulované xxxxxx x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx odpisy, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx podle předchozích XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx aktiv [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [member]; Xxxxxxx (snížení) xxxxxxxxx xxxxxxx xxxxxxxx pravidel x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx účetních pravidel xxxxxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxxxx změnami xxxxxxxx xxxxxxxx [member]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Závazný příslib x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [member]; Xxxx xxxxxx hodnota [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx z pojistných xxxxx [xxxxxx]; Účinek xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxXxxxXxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxxx xxxx vystavení xxxxxx xxxxxx z podílů xx&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;29 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxx xxxxxxx xxxxxxxxxxxx maximální vystavení xxxxxx xxxxxxxx xxxxxx xxxxxx vyplývající z jejích podílů xx&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxxxxxxxxxx xxxxxxxxxxxxx jednotky [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Pokud xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Odkaz: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Xxxx xxxxx xxxxxxxx hodnot xxxxxxxxxx xxxxx předchozích XXXX [member]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx přechodu xx standardy IFRS [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [member]; Finanční xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx toků x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxx (xxxxxx) u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx pro xxxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (úbytek) způsobený xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx standardy IFRS [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx od xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx položky sesouhlasení [xxxxxx]; Aktiva xxxxx [xxxxxx]; Xxxxxxx příslib x&xxxx;xxxxxxxxxxxx xxxxxxx (v současné xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [member]; Xxxxxx xxxxxxxxxxxxx xxxxx [member]; Xxxxxxx xxxxx [member]] |
||||
ifrs-full |
MaximumLimitOfLossesOfStructuredEntitiesWhichEntityIsRequiredToAbsorbBeforeOtherParties |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxx, kterou xx xxxxxx xxxxxxxx xxxxxxx xxxxxxxxxx xxxx xxxxxxxxx stranami |
Příklad: XXXX 12 odst. X26 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxx, xxxxxx xx účetní xxxxxxxx xxxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxxxxxxx strukturované xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxx [xxxx] |
Xxxxxxxxxx: XXX 40 odst. 32A, xxxxxxxxxx: XXX 41 xxxx.&xxxx;50, zveřejnění: XXXX 13 xxxx.&xxxx;93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami nebo xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxx xxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 16 odst. 73 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxx použitá x&xxxx;xxxxxx hrubé účetní xxxxxxx xxx třídu xxxxxxx, budov x&xxxx;xxxxxxxx. [Xxxxx: Xxxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxxxx, xxxxxx a zařízení] |
||||
ifrs-full |
MeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration |
X duration |
label |
Úpravy xxxxxxxxx x&xxxx;xxxxx dokončovacího období xxxxxxxx x&xxxx;xxxxxxxx aktiv, xxxxxxx, xxxxxxxxxxxxx podílů xxxx položek xxxxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X67 písm. a) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxx dokončovacího xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx aktiv, xxxxxxx, nekontrolních xxxxxx xxxx xxxxxxx protihodnoty, x&xxxx;xxxxx není xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx. Xxxxxxxxxxx období xx xxxxxx xx xxxx xxxxxxxx, během xxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxx podnikové xxxxxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxxx; Xxxxxxxxx kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx na xxxxxx xxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx nákladů xx xxxxxx xxxxx. |
||||
xxxx-xxxx |
Xxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx obchodní xxxxx; |
Xxxxxxx: XXX&xxxx;1 xxxx.&xxxx;78 xxxx. x), obvyklá xxxxx: XXX&xxxx;2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxxxx xxxxx, představujících xxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxx. [Xxxxx: Zásoby] |
||||
ifrs-full |
MergerReserve |
X instant, xxxxxx |
xxxxx |
Xxxx na xxxx |
Xxxxxxx xxxxx: IAS 1 odst. 55 |
documentation |
Složka xxxxxxxxx xxxxxxxx, která xx xxxx vytvořit x&xxxx;xxxxxxxxxxx s podnikovými kombinacemi xxxx rozsah xxxxxxxxxx xxxxxxxxx XXXX 3. |
||||
ifrs-full |
MergerReserveMember |
member |
label |
Fond xx fúze [member] |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx složku xxxxxxxxx kapitálu, xxxxx xx xxxx xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxx působnosti xxxxxxxxx XXXX 3. |
||||
ifrs-full |
MethodOfAssessmentOfExpectedCreditLossesAxis |
axis |
label |
Metoda xxxxxxxxx xxxxxxxxx úvěrové xxxxxx [xxxx] |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, příklad: XXXX 7 xxxx. XX20X |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx členy v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxxx úvěrových xxxxx [xxxxxx] |
Xxxxxxx: IFRS 7 xxxx.&xxxx;35X, xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx: IFRS 7 xxxx. XX20X |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx xxxxxx posouzení xxxxxxxxxxx xxxxxxxxx xxxxx. Očekávané xxxxxxx xxxxxx jsou xxxxxxx xxxxxxxx xxxxxxxxx xxxxx, xxx vahami xxxx xxxxxxxxx xxxxxx xxxxxxxx xxxxxxx. Xxxxx xxxx xxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxx“, xxxx-xx použit xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxxXxxxXxxxxXxXxxxxxxxxxxXxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx xxxxxxx reálné hodnoty xxxxxxxx xxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxx reálné hodnoty xxxxxx na xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx protihodnota x&xxxx;xxxxxxxxx xxxxxxxxx. [Xxxxx: Podnikové xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxxxxxXxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxx analýzy xxxxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;40 xxxx. b) |
documentation |
Popis xxxxx x&xxxx;xxxxxxxxxxx použitých při xxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx druhy xxxxxxx xxxxxx, jimž xx xxxxxx jednotka xxxxxxxxx. [Xxxxx: Tržní riziko [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxx xxxxxx [xxxx] |
Xxxxxxxxxx: XXX&xxxx;38 xxxx.&xxxx;118 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;38 xxxx.&xxxx;118 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxx xxxxxx. Xxxxxxxxx xxxx xxxxxxxxxx hodnotu xxx xxx „Metody xxxxxx“, není-li xxxxxx xxxxx jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxXxxxXxXxxxxxxxxXxxxxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx přechodu, použitých xx xxxxxxxxx xxxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX 21 xxxx.&xxxx;57 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxx, použitých xx xxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxx, xxxxx jednotka xxxxx xxxxxxxxx x&xxxx;xxxx odlišné xx xxxxxxx xxxx xxxx měny xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxXxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxx xx xxxxxxxxx částky xxxx xxxxxx xxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;11 písm. a) |
documentation |
Popis xxxxx xx xxxxxxxxx xxxxxx xxxx xxxxxx hodnoty xxxxxxxxxx xxxxx a finančních xxxxxxx způsobených xxxxxxx xxxxxxxxx rizika, včetně xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxx. [Odkaz: Úvěrové xxxxxx [member]; Xxxxxxxx xxxxxx; Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxxxxxxXxxxxxxxxxxxxxxxxXxxxxxxXxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxx, xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx xxx přípravě xxxxxxx citlivosti, xxxxxxxxxxxx xxxxxxxx závislosti xxxx xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;41 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx, parametrů a předpokladů xxxxxxxxx xxx přípravě xxxxxxx citlivosti, xxxx xxxx. xxxxxxx x&xxxx;xxxxxx, xxxxxxxxxxxx vzájemné xxxxxxxxxx xxxx xxxxxxxxxx xxxxxx (xxxx. úrokové xxxx xxxx xxxxxx xxxxx), xxxxx jsou xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxXxXxxxxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxx |
xxxx |
xxxxx |
Xxxxxx xxxxxxx k ocenění xxxxx xxxxxxxxxxx do rozsahu působnosti xxxxxxxxx IFRS 17 [xxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;117 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx mezi xxxxx v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxXxXxxxxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxxx |
xxxxxx [default] |
label |
Metody použité x&xxxx;xxxxxxx xxxxx spadajících xx&xxxx;xxxxxxx xxxxxxxxxx standardu XXXX 17 [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;117 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx použité x&xxxx;xxxxxxx xxxxx spadajících xx xxxxxxx působnosti xxxxxxxxx XXXX 17. Představuje xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxx xxxxxxxxxxx xx rozsahu xxxxxxxxxx xxxxxxxxx IFRS 17“, xxxx-xx xxxxxx xxxxx jiný člen. |
||||
ifrs-full |
MethodsUsedToMeasureRisk |
text |
label |
Metody xxxxxxx xx stanovení xxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;33 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx použitých xx xxxxxxxxx xxxxxx xxxxx vyplývajících x&xxxx;xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxXxXxxxxxxXxxXxxxxxxxxxxXxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxxxx investic xx xxxxxxxxxxxx podniků |
Zveřejnění: XXX&xxxx;27 odst. 16 xxxx.&xxxx;x), xxxxxxxxxx: XXX 27 xxxx.&xxxx;17 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx do přidružených xxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
MethodUsedToAccountForInvestmentsInJointVentures |
text |
label |
Metody xxxxxxx x&xxxx;xxxxxxxx investic xx xxxxxxxxxx podniků |
Zveřejnění: IAS 27 xxxx.&xxxx;16 písm. c), xxxxxxxxxx: XXX 27 xxxx.&xxxx;17 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx společných podniků. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxXxXxxxxxxXxxXxxxxxxxxxxXxXxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx do xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;27 xxxx.&xxxx;16 xxxx.&xxxx;x), zveřejnění: IAS 27 xxxx.&xxxx;17 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx metod xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx podniky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxx xxxxxxx k určení xxxxxx xxxxxxxxxx v případě xxxxxxxxxxxx xxxxxx u transakcí vykázaných xxxxxxxx xx nabytí xxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx. |
Xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X64 xxxx.&xxxx;x) bod iv) |
documentation |
Popis xxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx xxxxxxxx xx xxxxxx xxxxx a převzetí xxxxxxx x&xxxx;xxxxxxxxxxx kombinacích. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxx činností |
Obvyklá xxxxx: XXX&xxxx;16 odst. 37 |
documentation |
Hodnota xxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxx činností xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx v souvislosti x&xxxx;xxxxx činností [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;16 odst. 37 |
documentation |
Tento xxxx xxxxxxxxxxx aktiva x&xxxx;xxxxxxxxxxx s důlní xxxxxxxx. [Xxxxx: Aktiva v souvislosti x&xxxx;xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxx xxxxxxxx [member] |
Obvyklá xxxxx: IAS 16 odst. 37 |
documentation |
Tento xxxx představuje xxxxxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxx činností [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;38 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxx v souvislosti s důlní xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxxxxXxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxx kapitálu [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx krátkodobé xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx vlastní xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx závazky [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxxx aktiva [abstract] |
||
ifrs-full |
MiscellaneousNoncurrentLiabilitiesAbstract |
label |
Různé xxxxxxxxxx závazky [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxx xxxxx výsledek [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxx xxxxxxxxx provozních xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxx xxxxxx (xxxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxx provozních xxxxxx. [Xxxxx: Xxxxxxx xxxxxxxx xxxxxx (xxxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;78 xxxx. d) |
documentation |
Částka xxxxxxx ostatních xxxxxx. [Xxxxx: Xxxx rezervy] |
||||
totalLabel |
Různé xxxxxxx rezervy celkem |
||||
ifrs-full |
MiscellaneousOtherProvisionsAbstract |
label |
Různé xxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;37 xxxx.&xxxx;84 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx různé xxxxxxx xxxxxxx. [Odkaz: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxx xxxxx [member] |
Obvyklá xxxxx: XXX&xxxx;1 odst. 108 |
documentation |
Tento xxxx xxxxxxxxxxx složku xxxxxxxxx xxxxxxxx, xxxxxxxxxxxxxx xxxxx xxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx výkazu xxxx xxxxxxxxx. [Xxxxx: Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxx časové xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxXxXxxxxxxXxxxxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx toho, xxx účetní xxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxxx, nebo xxxxxxxxxx xxxxx. |
Xxxxxxxxxx: XXX 40 xxxx.&xxxx;75 písm. a) |
documentation |
Vysvětlení xxxx, xxx xxxxxx xxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx majetku použila xxxxx oceňování reálnou xxxxxxxx, xxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxx xxxxxxxxx reálnou xxxxxxxx [xxxxxx]; X&xxxx;xxxxxxxxxxxx xxxxxxxxx [xxxxxx]; Investiční xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;6, xxxxxxx: IFRS 7 xxxx. XX20X, příklad: XXXX 7 odst. XX40X |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxx xxxxxxxxxx xxxxx, xxxxx xxxxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxx xxxxxx xxxxx, xxx aktivum slouží xxxx kolaterál x&xxxx;xxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Motorová xxxxxxx |
Xxxxxxx: XXX 16 xxxx.&xxxx;37 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx pozemků, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx, xxxxxx a zařízení] |
||||
ifrs-full |
MotorVehiclesMember |
member |
label |
Motorová xxxxxxx [xxxxxx] |
Xxxxxxx: IAS 16 odst. 37 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxx xxxxxxx, budov x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxx xxx xxxxxxxx účetní xxxxxxxx. [Xxxxx: Xxxxxxx, xxxxxx a zařízení] |
||||
ifrs-full |
MultiemployerDefinedBenefitPlansMember |
member |
label |
Sdružené xxxxx xxxxxxxxxxxx požitků [xxxxxx] |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;33 xxxx. x), xxxxxxxxxx: XXX 19 xxxx.&xxxx;34 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx (xxxxx státních xxxxx), které: x) xxxxxxxx xxxxxx xxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx, xxxxx xxxxxx pod xxxxxxxxx xxxxxxxxx, x&xxxx;x) xxxxxxxxx tato xxxxxx x&xxxx;xxxxxxxxxxx požitků zaměstnancům x&xxxx;xxxx xxx xxxxx xxxxxx jednotky xx xxxxxxxx, xx částky xxxxxxxxx a požitků xxxx xxxxxxxxx xxx ohledu xx xx, xxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxxx. [Odkaz: Xxxxx definovaných xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxXxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx zvýšených xxxxxx xx xxxx období [xxxxxx] |
Xxxxxxx: IFRS 13 xxxx. X11 písm. x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx, xxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxx v průběhu xxxxxxxx xxxxxx a používá xx xx xxxxxxxxx xxxxxx hodnoty xxxxxxxxx xxxxxxxxxx aktiv. [Xxxxx: Xxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
NameOfAcquiree |
text |
label |
Název xxxxxxxxxx podniku |
Zveřejnění: IFRS 3 xxxx.&xxxx;X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxx podniků, xxx xxxxx xxxxxxxxx xxxxx xxxxxxxx v podnikové xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 xxxx. x) xxx i), zveřejnění: XXX 27 xxxx.&xxxx;17 xxxx. x) xxx x), xxxxxxxxxx: IFRS 12 xxxx.&xxxx;21 xxxx.&xxxx;x) xxx i) |
documentation |
Název xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxXxxxxxXxxxxXxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxXxxxXxxxXxxxxxxxXxxXxxxxxXxx |
xxxx |
xxxxx |
Xxxxx účetní xxxxxxxx, xxxxx konsolidovaná xxxxxx závěrka xx x&xxxx;xxxxxxxxx xxx xxxxxxx xxxxx |
Xxxxxxxxxx: IAS 27 xxxx.&xxxx;16 písm. a) |
documentation |
Název nejvyššího xxxx xxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxxxx xxxxxxxx, xxxxx konsolidovaná xxxxxx xxxxxxx x&xxxx;xxxxxxx xx standardy XXXX xx x&xxxx;xxxxxxxxx pro xxxxxxx xxxxx. [Odkaz: Xxxxxxxxxxxxx [xxxxxx]; IFRS [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxXxxxxxxxxxXxxXxxxxxXxXxxxxxxxxxxxXxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx orgánu veřejné xxxxxx x&xxxx;xxxxxx vztahu x&xxxx;xxxx |
Xxxxxxxxxx: XXX 24 xxxx.&xxxx;26 písm. a) |
documentation |
Název xxxxxx xxxxxxx xxxxxx a povaha xxxx vztahu x&xxxx;xxxxxxxxxx xxxxxx jednotkou (xx. xxxxxxxx, spoluovládání xxxx xxxxxxxxx xxxx). [Xxxxx: Xxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxXxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;21 xxxx.&xxxx;x) bod x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Společné činnosti [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx společného xxxxxxx |
Xxxxxxxxxx: XXX 27 odst. 16 xxxx. b) bod x), xxxxxxxxxx: XXX 27 xxxx.&xxxx;17 písm. x) bod x), xxxxxxxxxx: IFRS 12 xxxx.&xxxx;21 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx společného xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxXxxxXxxxxxXxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx nadřazeného xxxxxxxxxx xxxxxxx, xxxxx xxxxxxxxx xxxxxx závěrky přístupné xxxxxxxxxx |
Xxxxxxxxxx: IAS 24 xxxx.&xxxx;13 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxxxx podniku, xxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxXxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxx jednotky |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;138 xxxx.&xxxx;x), xxxxxxxxxx: XXX&xxxx;24 odst. 13 |
documentation |
Název xxxxxxxxxx xxxxxxx účetní xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx [member]] |
||||
ifrs-full |
NameOfReportingEntityOrOtherMeansOfIdentification |
text |
label |
Název vykazující xxxxxx xxxxxxxx nebo xxxx xxxxxx xxxxxxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;51 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx xxxxxx xxxxxxxx xxxx xxxx xxxxxx xxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 písm. b) xxx x), xxxxxxxxxx: XXX 27 xxxx.&xxxx;17 xxxx. x) xxx x), xxxxxxxxxx: IFRS 12 xxxx.&xxxx;12 xxxx. x), xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;19X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx dceřiného podniku. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxXxxxxxxxXxxxxxXxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx xx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;138 písm. c), xxxxxxxxxx: XXX&xxxx;24 xxxx.&xxxx;13 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxx ovládajícího podniku xx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxxXxxxxxxxXxxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xxxxxxxxxx xx plánu |
Zveřejnění: XXX 26 xxxx.&xxxx;36 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxxxxx x&xxxx;xxxxxx zaměstnanců xxxxxxxxxx xx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxXxxxxxXxxxxXxXxxXxxxxxxXxxXxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx povahy převedených xxxxxxxxxx xxxxx, xxxxx xxxxxx odúčtována x&xxxx;xxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X písm. a) |
documentation |
Popis povahy xxxxxxxxxxx xxxxxxxxxx aktiv, xxxxx xxxxxx odúčtována x&xxxx;xxxxx rozsahu. [Xxxxx: Xxxxxxxxx xxxxxxxx xxxxxx, xxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxx [xxxxxx]; Xxxxxxxx aktiva] |
||||
ifrs-full |
NatureOfRisksAndRewardsOfOwnershipToWhichEntityRemainsExposed |
text |
label |
Popis xxxxxx xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxxxx, xxxxxx je xxxxxx xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx rizik x&xxxx;xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxxxx xxxxxxxxxx v celém xxxxxxx, xxxxxx je xxxxxx xxxxxxxx vystavena. [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxXxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxx částka xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [xxxxxx] |
Xxxxxxx xxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;4 – zveřejnění |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx. Xxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxx&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx“, xxxx-xx použit xxxxx xxxx xxxx. [Xxxxx: Xxxx xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxXxxxxxxXxxXxxxxxxxxxxXxxxxxxxxxxxXxxxxxxxXxxxXxxxxXxxXxxxxXxxXxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxx xx xxxxxxx xxxxx xxxx „xxxxxx xxxxxxxxxx xxxx x&xxxx;xxxxxxx xxxxx xxxx“, za xxx xx xxxxxxx xxxxx xxxxxxx xxxx |
Xxxxxxx: XXXX 7 odst. X11X xxxx. c) |
documentation |
Částka xxxxxxxxx (nediskontovaných) xxxxxxxxx xxxx xx xxxxxx x&xxxx;xxxxxx xxxxxxx za xxxxxxx xxxxx xxxx „xxxxxx xxxxxxxxxx xxxx x&xxxx;xxxxxxx xxxxx xxxx“, xx xxx se xxxxxxx xxxxx peněžní xxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx (xxxxxxx) |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;112 písm. x), xxxxxxx: IFRS 1 xxxx. XX63 |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xx xxxxxxxx částky xxxxxxx. |
||||
xxxXxxxx |
Xxxxx aktiva (xxxxxxx) |
||||
xxxx-xxxx |
XxxXxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxx (xxxxxxx) [xxxxxxxx] |
||
xxxx-xxxx |
XxxXxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxx aktiv [member] |
Příklad: XXXX 13 xxxx.&xxxx;93 xxxx. x), xxxxxxx: XXXX 13 xxxx. XX63 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxx, xxxxx xxxxxxxxx hodnotu xxxxx x&xxxx;xxxxxxx. |
||||
xxxx-xxxx |
XxxXxxxxxxXxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxxx aktiva (xxxxxxx) [xxxxxxxx] |
||
xxxx-xxxx |
XxxXxxx |
X&xxxx;xxxxxxx, credit |
label |
Čistý xxxx |
Xxxxxxx praxe: IAS 1 odst. 112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx dluhu xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxXxxxxxxxXxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Čisté xxxxxxxx xxxxxx pohledávky |
Obvyklá xxxxx: XXX&xxxx;12 odst. 81 xxxx.&xxxx;x) bod x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxx odložených xxxxxxxx xxxxxxx, xxx xxxxxxxxx částka xxxxxxxxxx xxxxxxxx pohledávek xx xxxxx xxx xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxxxxx; Xxxxxxxx xxxxxx závazky] |
||||
ifrs-full |
NetDeferredTaxAssetsAndLiabilitiesAbstract |
label |
Čisté xxxxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxXxxxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxx odložené xxxxxx závazky |
Obvyklá praxe: XXX&xxxx;12 xxxx.&xxxx;81 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxxx závazků po xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxx, xxx xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx xx xxxxx xxx xxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxxxxx; Xxxxxxxx xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx xxxxxxx [axis] |
Zveřejnění: XXX 19 xxxx.&xxxx;140 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx členy x&xxxx;xxxxxxx a řádkovými xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx vyplněna. |
||||
ifrs-full |
NetDefinedBenefitLiabilityAssetMember |
member [xxxxxxx] |
xxxxx |
Xxxxx závazky (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX 19 odst. 140 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxx (aktivum) x&xxxx;xxxxxxxxxxxx požitků. Zastupuje xxxx xxxxxxxxxx xxxxxxx xxx osu „Xxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx“, není-li xxxxxx xxxxx jiný xxxx. [Xxxxx: Čisté xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx požitků] |
||||
ifrs-full |
NetEarnedPremium |
X duration, xxxxxx |
xxxxx |
Xxxxx obdržené xxxxxxxx |
Xxxxxxx xxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IAS 1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xx odpočtu xxxxxxxxxx. [Xxxxx: Xxxx pojistných xxxxx [member]] |
||||
ifrs-full |
NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements |
X instant, debit |
label |
Čistá xxxxxxxx xxxxxx, na xxxxx xx xxxxxxxx xxxxxxxxx, xxxxxxxxxxx smlouvy x&xxxx;xxxxxxxx zápočtu nebo xxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 13C xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxx xxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx xx xxxxxxxx xxxxxx, xxxxx podléhají xxxxxxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxx xxxxxxx xxxxxx x&xxxx;xxxxx nebyly xxxxxxxxx xxxxxx finančním xxxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxxxx xxxxx, které xxxxxxxxx xxxxxxxxx, xxxxxxxxxxxx xxxxxxxx smlouvám x&xxxx;xxxxxxx xxxx obdobným xxxxxxx. |
||||
xxxXxxxx |
Xxxxx xxxxxxxx aktiva, xx xxxxx se xxxxxxxx xxxxxxxxx, xxxxxxxxxxx smlouvy x&xxxx;xxxxxxxx xxxxxxx xxxx xxxxxxx dohody |
||||
ifrs-full |
NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstract |
label |
Čistá xxxxxxxx xxxxxx, na xxxxx xx vztahuje započtení, xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx nebo xxxxxxx xxxxxx [abstract] |
||
ifrs-full |
NetFinancialAssetsSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPosition |
X instant, xxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxx, na xxxxx xx vztahuje xxxxxxxxx, xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxx xx xxxxxx o finanční xxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 13C xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxxxx xxxxx, xx xxxxx se xxxxxxxx xxxxxxxxx, xxxxxxxxxxx rámcové xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxx dohody, xxxxxxxx xx výkazu x&xxxx;xxxxxxxx xxxxxx. [Xxxxx: Finanční xxxxxx] |
||||
xxxXxxxx |
Xxxxx finanční xxxxxx, xx která xx xxxxxxxx započtení, xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx zápočtu xxxx xxxxxxx xxxxxx xx výkazu x&xxxx;xxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxXxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxx, xx xxxxx se xxxxxxxx xxxxxxxxx, vymahatelné xxxxxxx x&xxxx;xxxxxxxx zápočtu xxxx xxxxxxx xxxxxx, xx xxxxxx x&xxxx;xxxxxxxx xxxxxx [abstract] |
||
ifrs-full |
NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreements |
X instant, xxxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxx, xx xxxxx xx vztahuje xxxxxxxxx, xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 13C písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxx xxxxxxxx xx výkazu o finanční xxxxxx xx xxxxxxxx xxxxxx, xxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxx xxxxxxx xxxxxx a které xxxxxx xxxxxxxxx oproti finančním xxxxxxxx z čisté částky xxxxxxxxxx závazků, které xxxxxxxxx započtení, xxxxxxxxxxxx xxxxxxxx xxxxxxxx o zápočtu xxxx xxxxxxxx xxxxxxx. |
||||
xxxXxxxx |
Xxxxx xxxxxxxx xxxxxxx, xx xxxxx xx xxxxxxxx xxxxxxxxx, xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx zápočtu nebo xxxxxxx dohody |
||||
ifrs-full |
NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsAbstract |
label |
Čisté finanční xxxxxxx, xx xxxxx xx xxxxxxxx xxxxxxxxx, xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxx [abstract] |
||
ifrs-full |
NetFinancialLiabilitiesSubjectToOffsettingEnforceableMasterNettingArrangementsOrSimilarAgreementsInStatementOfFinancialPosition |
X instant, xxxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxx, xx xxxxx xx xxxxxxxx xxxxxxxxx, xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx zápočtu xxxx xxxxxxx xxxxxx, ve xxxxxx o finanční xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;13X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxxxx xxxxxxx, xx xxxxx xx xxxxxxxx xxxxxxxxx, xxxxxxxxxxx xxxxxxx xxxxxxx o zápočtu xxxx xxxxxxx xxxxxx, xxxxxxxx xx výkazu x&xxxx;xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxXxxxx |
Xxxxx xxxxxxxx závazky, xx xxxxx se xxxxxxxx xxxxxxxxx, xxxxxxxxxxx xxxxxxx o celkovém zápočtu xxxx obdobné xxxxxx, xx xxxxxx o finanční xxxxxx |
||||
xxxx-xxxx |
XxxXxxxxxxxxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx finanční závazky, xx xxxxx se xxxxxxxx xxxxxxxxx, vymahatelné xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxx, xx xxxxxx o finanční xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxXxxxxxxXxxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxx zisk |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;35, xxxxxxx xxxxx: XXX 21 xxxx.&xxxx;52 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx ve xxxxxxxxxx x&xxxx;xxxxxxxx případů, xxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx oceňovaných xxxxxxx xxxxxxxx xxxxxxxxxx výsledkově x&xxxx;xxxxxxx s IFRS 9. [Xxxxx: Xxxxx xxxxxxx xxxx (xxxxxx)] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxx xxxxxxxx xxxxxxx xxxxxxxx jen x&xxxx;xxxxxxx, xx jsou xxxxx xxxxxxx xxxxx (xxxxxx) zahrnuty x&xxxx;xxxxxx xxxxxxxxx položkách ve xxxxxx zisku x&xxxx;xxxxx x&xxxx;xxxxxxxxxx xx tom, xxx xxxxxxxx částka xx xxxx xxxxxx xxxxxxxxxxx xxxxx xxxx xxxx čistou xxxxxx. Xxxxxxxxx účetní jednotka X&xxxx;xx xxx xxxxxx xxxxxxx za xxx 20X1 uvádí, xx xxxxxxxx xxxxx zahrnuje xxxxx xxxxxxx xxxx 100 XX x&xxxx;xxxx 20X1 (20X0 xxxx) x&xxxx;xx xxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxx 20X1 xxxxxxx xxxxxx xxxxxxxx xxxxxx (70 XX x&xxxx;xxxx 20X0). X&xxxx;xxxxxx xxxxxxxxx xxxxxxxx řádkovou xxxxxxx „Čistý xxxxxxx xxxx (xxxxxx)“ xxxxx xxxx, xxxxxx xxxxxxxx xxxxx xxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxXxxxxxxXxxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;35, xxxxxxx praxe: XXX 21 xxxx.&xxxx;52 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx ztráta xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxx, které xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx oceňovaných xxxxxxx hodnotou účtovaných xxxxxxxxxx x&xxxx;xxxxxxx s IFRS 9. [Xxxxx: Čistý xxxxxxx zisk (ztráta)] |
||||
commentaryGuidance |
Tuto xxxxxxxx xxxxxxx použijte xxx x&xxxx;xxxxxxx, že xxxx xxxxx kurzové xxxxx (ztráty) xxxxxxxx x&xxxx;xxxxxx řádkových xxxxxxxxx xx xxxxxx xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxxx xx xxx, zda vykázaná xxxxxx xx xxxx xxxxxx xxxxxxxxxxx xxxxx xxxx xxxx čistou xxxxxx. Xxxxxxxxx xxxxxx xxxxxxxx X&xxxx;xx xxx xxxxxx xxxxxxx xx xxx 20X1 xxxxx, xx finanční xxxxx xxxxxxxx xxxxx xxxxxxx xxxx 100 XX x&xxxx;xxxx 20X1 (20X0 xxxx) x&xxxx;xx xxxxxxxx xxxxxxx zahrnují v roce 20X1 xxxxxxx čistou xxxxxxxx ztrátu (70 XX x&xxxx;xxxx 20X0). X&xxxx;xxxxxx případech xxxxxxxx xxxxxxxx položku „Xxxxx xxxxxxx xxxx (xxxxxx)“ xxxxx toho, xxxxxx xxxxxxxx čisté xxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxXxxxxxxxxxXxXxxxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxx xxxxxxxxx xx finančního xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;94 |
xxxxxxxxxxxxx |
Xxxxx investice xx finančního leasingu xxxxxxxxxxxx xxxxxxxxxx úrokovou xxxxx xxxxxxxx. Finanční xxxxxxx xx leasing, xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx rizika x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxx podkladového xxxxxx. Xxxxx xxxxxxxxx xx xxxxxxxxxx leasingu xx xxxxxxx: a) xxxxxxxxxxxx xxxxxx, které xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx, x&xxxx;x) xxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxx xx xxxxxxxxxxxxx. Xxxxxxxxxx xxxxxxx xxxx xxxxxxxx je xxxxxxx xxxx, xxx které xx současná hodnota x) xxxxxxxxxxxx xxxxxx x&xxxx;x) xxxxxxxxxx xxxxxxxx xxxxxxx xxxxx součtu x) reálné hodnoty xxxxxxxxxxxx aktiva x&xxxx;xx) xxxxxxxxxxx přímých nákladů xxxxxxxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxx xxxxxxxxx do xxxxxxxxxx leasingu |
||||
ifrs-full |
NetLiabilitiesOrAssetsForRemainingCoverageExcludingLossComponentMember |
member |
label |
Čisté závazky xxxx xxxxxx xx xxxxxxxxxxx xxxxxxxxxx xxxxx xxx složky xxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;100 písm. a) |
documentation |
Tento člen xxxxxxxxxxx čisté závazky xxxx aktiva ze xxxxxx xxxxxxxxxxx pojistného xxxxx xxx složky xxxxxx. Xxxxxxx xx xxxxxxxxxxx pojistného krytí xx xxxxxxx účetní xxxxxxxx: a) xxxxxxxx x&xxxx;xxxxxxx xxxxxx nároky xx xxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxxxxx xxxxxxxx, xxxxx xxxxx xxxxxxxxx (xx.&xxxx;xxxxxxxxx, xxxxx xx xxxx xxxxx xxxxxxxxxx části xxxx pojistného xxxxx), x&xxxx;x) xxxxxxx částky xx xxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx, které xxxxxx xxxxxxx xxx xxxxxxxx x) x&xxxx;xxxxx xx xxxxxx: x) xxxxxxx xxxxxxxxxxxxxx pojistných xxxxxx (xx.&xxxx;xxxxxxxxxx, xxxxx xx xxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx), xxxx xx) xxxxxxxxxx xxxxxxxxxxxx xxxxxx nebo xxxxxx částek, které xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxx xxxxxx xxxxxxxxx xx xxxxxxx xx xxxxxxxxx pojistných xxxxxx. [Xxxxx: Pojistné xxxxxxx [xxxxxx]; Xxxxxx xxxxxx [member]] |
||||
ifrs-full |
NetMovementInDeferredTaxArisingFromRegulatoryDeferralAccountBalancesRelatedToProfitOrLoss |
X duration, xxxxxx |
xxxxx |
Xxxxx xxxxx odložené xxxx, xxxxxxxxxxx xx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx, xxxxxxxxxxx s hospodářským xxxxxxxxx |
Xxxxxxxxxx: XXXX 14 xxxx.&xxxx;24, xxxxxxxxxx: XXXX 14 xxxx. X12 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx čisté změny xxxxxxxx xxxx vyplývající xx zůstatků xxxx xxxxxxxx rozlišení při xxxxxx xxxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledkem. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx; Xxxxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxxxx xxxx xxxxxxxx rozlišení; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxXxxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, credit |
label |
Čisté xxxxx xxxxxxxx xxxxxxxxx xxxx časového rozlišení xxx xxxxxx regulaci, xxxxxxxxxxx s hospodářským xxxxxxxxx |
Xxxxxxx xxxxx: IFRS 14 xxxx.&xxxx;25, xxxxxxx praxe: XXXX 14 xxxx. XX5 |
xxxxxxxxxxxxx |
Xxxxxx čistých xxxx xxxxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx, xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledkem, které xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx výkazu xxxx xxxxxxxxx. [Odkaz: Xxxxx xxxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx regulaci, xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx regulaci, xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx, související x&xxxx;xxxxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX 14 xxxx.&xxxx;23, xxxxxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;35 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx změn xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx, souvisejících x&xxxx;xxxxxxxxxxxx xxxxxxxxx. [Xxxxx: Zůstatky xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci [xxxxxx]; Zisk (ztráta)] |
||||
totalLabel |
Čisté xxxxx zůstatků xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx xxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx |
||||
xxxx-xxxx |
XxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx [abstract] |
||
ifrs-full |
NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossAndNetMovementInRelatedDeferredTax |
X duration, xxxxxx |
xxxxx |
Xxxxx xxxxx xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledkem, x&xxxx;xxxxx xxxxx xxxxxxxxxxx xxxxxxxx xxxx |
Xxxxxxxxxx: XXXX 14 xxxx.&xxxx;24, zveřejnění: XXXX 14 odst. B12 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx změn xxxxxxxx účtů xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx, xxxxxxxxxxxxx s hospodářským xxxxxxxxx, a čisté xxxxx xxxxxxxxxxx xxxxxxxx xxxx. [Xxxxx: Čisté xxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx, xxxxxxxxxxx s hospodářským xxxxxxxxx; Xxxxx změny xxxxxxxx xxxx, vyplývající xx zůstatků účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxx změny xxxxxxxx xxxx časového xxxxxxxxx při xxxxxx xxxxxxxx celkem, xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx, a čisté xxxxx související xxxxxxxx xxxx |
||||
xxxx-xxxx |
XxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxxXxXxxxXxxXxxXxxxxxxxXxXxxxxxxXxxxxxxxXxxXxxxxxxx |
xxxxx |
Xxxxx xxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx, xxxxxxxxxxx s hospodářským výsledkem, x&xxxx;xxxxx xxxxx, xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxx xxxxxxxx xxxx časového xxxxxxxxx xxx cenové xxxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx, xxxxx xxxx způsobené xxxxxxxxxxxxx podíly |
Zveřejnění: XXXX 14 xxxx. X25 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové regulaci, xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx, xxxxx jsou způsobené xxxxxxxxxxxxx xxxxxx. [Odkaz: Xxxxx xxxxx xxxxxxxx xxxx časového rozlišení xxx cenové xxxxxxxx, xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledkem; Xxxxxxxxxxx podíly] |
||||
ifrs-full |
NetMovementInRegulatoryDeferralAccountBalancesRelatedToProfitOrLossDirectlyAssociatedWithDiscontinuedOperation |
X duration, credit |
label |
Čisté xxxxx zůstatků účtů xxxxxxxx xxxxxxxxx při xxxxxx regulaci, xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledkem, xxxxx xxxxx souvisí x&xxxx;xxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx cenové xxxxxxxx xxxxxxxxxxx s hospodářským xxxxxxxxx, xxxxx přímo xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxx změny xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci, xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx; Xxxxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
NetworkInfrastructureMember |
member |
label |
Infrastruktura xxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;16 odst. 37 |
documentation |
Tento člen xxxxxxxxxxx třídu pozemků, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxxx xxxx. [Odkaz: Xxxxxxx, budovy a zařízení] |
||||
ifrs-full |
NewIFRSsAxis |
axis |
label |
Nové XXXX [xxxx] |
Xxxxxxxxxx: IAS 8 odst. 30 xxxx. x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx pojmy, kterými xx xxxxxxx vyplněna. |
||||
ifrs-full |
NewIFRSsMember |
member [xxxxxxx] |
xxxxx |
Xxxx xxxxxxxxx XXXX [xxxxxx] |
Xxxxxxxxxx: XXX 8 xxxx.&xxxx;30 xxxx. b) |
documentation |
Tento xxxx představuje xxxxxxxxx XXXX, xxxxx xxx xxxx vydány, xxx xxxxx xxxxxxxxxxx v platnost. Xxxxxxxxx také xxxxxxxxxx xxxxxxx xxx osu „Xxxx standardy XXXX“, xxxx-xx xxxxxx žádný xxxx xxxx. [Xxxxx: XXXX [member]] |
||||
ifrs-full |
NewLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination |
X duration, xxxxxx |
xxxxx |
Xxxx xxxxxxx, xxxxxxxxx xxxxxxx xxxxxxxx v podnikové xxxxxxxxx |
Xxxxxxx xxxxx: XXXX 3 xxxx. X67 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxxx xxxxxxx vykázaná v podnikové xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx xxxxxxxx v podnikové xxxxxxxxx] |
||||
xxxx-xxxx |
XxxXxxxxxxxxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Nové rezervy, xxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 37 xxxx.&xxxx;84 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxx částka xxxxxx xxxxxxxxx xxxxxx. [Xxxxx: Xxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxXxxxxxXxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxx xxxx vykazovaným xxxxxxx xxxxxxx [member] |
Zveřejnění: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 130 |
documentation |
Tento xxxx představuje rok, xxxxx skončil devět xxx xxxx xxxxxx xxxxxxxxxxxx účetního xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;23X písm. a), xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Zajišťovací xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxxxxXxXxxxxXxxxxxxxxxXxxXxxxxxxxXxxxXxxxxxxxxXxxxxxXxxXxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxxx hodnota xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, na něž xx uplatňují změny xx účelem xxxxxxx xxxxxxxxxx xxxxxx úrokových xxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X písm. e) |
documentation |
Nominální xxxxxxx xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, na xxx xxxxxx xxxxxxxx xxxxxxxxx xxxxxxx v rozsahu xxxx referenčních xxxxxx xx xxxxxx xxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx hodnota XXXX. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxxxxxxxxXxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxXxxxxxXxxxxxXxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxxx hodnota xxxx xxxxxxx jistiny xxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx zisku xxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxxx xxxxxxxx xxx xxxxxx úvěrového xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx xxx xxxxxxxx xxxxxxxxx xxxxxxx hodnotou vykázanou xx xxxxx xxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxxx derivátu xxx xxxxxx úvěrového rizika xxxxxx finančního xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx [member]; Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx měla xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XBRL. Xxxxx xx xxxxx xxxxx xxxxxxx s vázanými členy, xxxx xxxxx nutné xxxxx xxxxxxxx hodnotu XXXX. [Odkaz: Kumulované xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx předchozích XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxxxxxx (odchozích) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx účetních pravidel xxxxxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx odklonem xx xxxxxxxxx standardu XXXX [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx dobrovolnými xxxxxxx xxxxxxxx xxxxxxxx [member]; Xxxxxxxx položky xxxxxxxxxxxx [xxxxxx]; Xxxxxx plánu [xxxxxx]; Závazný xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [member]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx zajistitele xx xxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx [member]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [member]] |
||||
ifrs-full |
NonadjustingEventsAfterReportingPeriodAxis |
axis |
label |
Události xx skončení xxxxxxxx xxxxxx nevyžadující xxxxxx xxxxxx závěrky [xxxx] |
Xxxxxxxxxx: XXX&xxxx;10 xxxx.&xxxx;21 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx xx xxxxxxxx účetního xxxxxx xxxxxxxxxxxx úpravu účetní xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;10 xxxx.&xxxx;21 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx, xx kterým xxxxx xxxx xxxxxx xxxxxxxx období x&xxxx;xxxxx, xxx je xxxxxx xxxxxxx xxxxxxxxx x&xxxx;xxxxxx, x&xxxx;xxxxxxxxx podmínky, xxxxx xxxxxxx xx xxxxxxxxxxx xxxxxx. Xxxxxxxxx také xxxxxxxxxx hodnotu xxx xxx „Xxxxxxxx xx xxxxxxxx xxxxxxxx období xxxxxxxxxxxx xxxxxx účetní xxxxxxx“, xxxx-xx použit xxxxx xxxx člen. |
||||
ifrs-full |
NoncashAssetsDeclaredForDistributionToOwnersBeforeFinancialStatementsAuthorisedForIssue |
X instant, xxxxx |
xxxxx |
Xxxxxxxxx aktiva, xxxxx xxxx xxxx xxxxxxxxxx xxxxxx xxxxxxx xx xxxxxxxxxx xxxxxxxxxxx k rozdělení xxxx xxxxxxxxx |
Xxxxxxxxxx: XXXXX 17 odst. 17 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxxx xxxxx, xxxxx mají xxx xxxxxxxxx ve xxxxx xxxxxxxxx, xx-xx datum xxxxxxxxx xx konci xxxxxxxx období, xxx xxxx schválením xxxxxx xxxxxxx ke xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxxXxxXxxxxxxxxxxxXxXxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxXxxxxXxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx, která xxxx xxxx xxxxxxxxxx xxxxxx xxxxxxx xx xxxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXXXX&xxxx;17 xxxx.&xxxx;17 písm. c) |
documentation |
Reálná xxxxxxx nepeněžních xxxxx, xxxxx xxxx být xxxxxxxxx ve xxxxx xxxxxxxxx, xx-xx xxxxx xxxxxxxxx xx xxxxx xxxxxxxx xxxxxx, xxx xxxx xxxxxxxxxx xxxxxx xxxxxxx xx xxxxxxxxxx. [Xxxxx: X&xxxx;xxxxxx hodnotě [xxxxxx]; Nepeněžní xxxxxx, xxxxx xxxx xxxx xxxxxxxxxx xxxxxx xxxxxxx xx zveřejnění deklarována x&xxxx;xxxxxxxxx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxxxXxxXxxxxXxXxxxxxxxXxXxxxxxXxXxxxXxXxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx xxxxxx xxxxxxxxx xxxx xxxxxxxxx, u kterých má xxxxxxxxxxx xx xxxxxxx xxxx xx xxxxxxxxx xxxxx xxxxxxxxx xxxxxx xxxx znovu zastavit |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXX&xxxx;39 xxxx.&xxxx;37&xxxx;xxxx.&xxxx;x), zveřejnění: XXXX 9 odst. 3.2.23 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx xxxxx (xxxx jsou xxxxxxx xxxx xxxxxxxxxx xxxxxxxx) xxxxxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxx, x&xxxx;xxxxxxx xx xxxxxxxxxxx xx smlouvy xxxx ze xxxxxxxxx xxxxx xxxxxxxxx prodat xxxx znovu zastavit. |
||||
ifrs-full |
NoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxx vykázané k datu xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 odst. B64 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxx akvizice x&xxxx;xxxxxxx podnikových xxxxxxxxx, xx xxxxxxx xxxxxxxxx x&xxxx;xxxx akvizice xxxx xxxx xxx 100&xxxx;% xxxxxx na xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Podnikové kombinace [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;54 xxxx. x), xxxxxxxxxx: XXXX 10 xxxx.&xxxx;22, xxxxxxxxxx: XXXX 12 xxxx.&xxxx;12 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxx podniku, xxxxx xxxxx xxxxx xxx nepřímo přiřadit xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx podniky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;106 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx kapitál dceřiného xxxxxxx, který xxxxx xxxxx xxx xxxxxxx xxxxxxxx mateřskému xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx výdaje příštích xxxxxx x&xxxx;xxxxxxxxxx výnosy xxxxxxxx období xxxxxx xxxxxxxxxxxx xxxxxxxxx závazků |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;55, xxxxxxx xxxxx: XXX&xxxx;1 odst. 78 |
documentation |
Částka xxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx výnosů xxxxxxxx xxxxxx včetně xxxxxxxxxxxx xxxxxxxxx xxxxxxx. [Odkaz: Xxxxxx xxxxxxxx xxxxxx; xxxxxx xxxxxxxx xxxxxx xxxxxx smluvních závazků] |
||||
totalLabel |
Dlouhodobé xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx včetně dlouhodobých xxxxxxxxx závazků xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxx závazků [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx výnosy xxxxxxxx xxxxxx včetně xxxxxxxxxxxx xxxxxxxxx xxxxx |
Xxxxxxx praxe: XXX 1 odst. 55, xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx dlouhodobých xxxxxx xxxxxxxx xxxxxx včetně xxxxxxxxxxxx smluvních xxxxx. [Xxxxx: Výnosy příštích xxxxxx xxxxxx xxxxxxxxx xxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx výnosy xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx období xxxxxx dlouhodobých xxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxxxxxXxxxxXxxxXxxxxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Dlouhodobé xxxxxx příštích xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55, xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxx xxxxxx s výjimkou xxxxxxxxxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx aktiv] |
||||
ifrs-full |
NoncurrentAdvances |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx obdržené zálohy, xxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx k závazkům xxxxxx xxxxxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 55, xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx obdržených dlouhodobých xxxxx xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx, xxxxxxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;66, xxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;X10 xxxx.&xxxx;x), xxxxxxxxxx: XXXX 12 xxxx. X12 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx nesplňujících xxxxxxxx xxxxxxxxxxxx xxxxx. [Odkaz: Xxxxxxxxxx xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx aktiva xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx aktiva [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxXxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxx [xxxxxx] |
Xxxxxxx: IFRS 13 odst. 94, xxxxxxx: IFRS 13 odst. IE60, xxxxxxx xxxxx: IFRS 5 xxxx.&xxxx;38 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx aktiva, která xxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx současném xxxxx, xxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx pro prodej xxxxxx xxxxx, x&xxxx;x&xxxx;xxxxxxx xx xxxxxx xxxxxx xxxxxxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxxXxxxxxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx xxx rozdělení mezi xxxxxxxxx |
Xxxxxxxxxx: XXXX 5 xxxx.&xxxx;38, xxxxxxxxxx: XXXX 5 odst. 5A |
documentation |
Částka xxxxxxxxxxxx xxxxx nebo xxxxxxxxxxxx xxxxxx klasifikovaných jako xxxxxx xxx rozdělení xxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxxx aktiva] |
||||
ifrs-full |
NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSale |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx nebo vyřazované xxxxxxx klasifikované jako xxxxxx x&xxxx;xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;5 xxxx.&xxxx;38 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxx xxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx. [Xxxxx: Vyřazované xxxxxxx klasifikované xxxx xxxxxx x&xxxx;xxxxxxx [member]] |
||||
ifrs-full |
NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleMember |
member |
label |
Dlouhodobá xxxxxx xxxx vyřazované xxxxxxx xxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;36 odst. 127 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx. [Odkaz: Xxxxxxxxxx skupiny klasifikované xxxx xxxxxx x&xxxx;xxxxxxx [xxxxxx]; Dlouhodobá xxxxxx xxxxxx x&xxxx;xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxXxXxxxXxxXxxxxxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx aktiva xxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx xxxx xxxx držené xxx rozdělení xxxx xxxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;54 xxxx. j) |
documentation |
Částka xxxxxxxxxxxx xxxxx nebo xxxxxxxxxxxx skupin xxxxxxxxxxxxxxx xxxx xxxxxx k prodeji xxxx xxxx xxxxxx xxx xxxxxxxxx xxxx xxxxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx xxx xxxxxxxxx xxxx xxxxxxxxx; Dlouhodobá xxxxxx xxxx vyřazované xxxxxxx xxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx aktiva xxxx xxxxxxxxxx skupiny xxxxxxxxxxxxx jako xxxxxx x&xxxx;xxxxxxx xxxx xxxx xxxxxx xxx xxxxxxxxx xxxx xxxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxXxxxxxxxXxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxXxXxxxXxxXxxxxxxxxxxxXxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx nebo xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx xxxx xxxx xxxxxx pro xxxxxxxxx mezi xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxXxxxxxXxxxxxxxxxxxxxXxxxxxxXxxxxxXxxXxxxxxXxxxxxxXxxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx aktiva xxxx xxx xxxxxxxx xxxxxxxx, xxxxxxxx daňové xxxxxxxxxx, xxxxxx x&xxxx;xxxxxx xxxxxxx po xxxxxxxx xxxxxxxxxx poměru x&xxxx;xxxxxx xxxxxxx xx základě xxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXXX 8 xxxx.&xxxx;33 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx aktiv xxxxxx než xxxxxxxx xxxxxxxx, xxxxxxxx daňové xxxxxxxxxx, xxxxxx v podobě xxxxxxx xx xxxxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xx xxxxxxx xxxxxxxxxx smluv. [Xxxxx: Xxxxxxxx xxxxxx pohledávky; Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx; Xxxx xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxx akvizice |
Obvyklá xxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx. i) |
documentation |
Datum xxxxx xxxxxxxxx 1. 1. 2022: Xxxxxx xxxxxxxxxxxx xxxxx xxxxxxxx x&xxxx;xxxxx podnikové xxxxxxxxx xxxxxxxxxx k datu xxxxxxxx. [Xxxxx: Podnikové kombinace [xxxxxx]] Xxxxxx xx 1.&xxxx;1.&xxxx;2022: Xxxxxx dlouhodobých aktiv xxxxxxxx v rámci xxxxxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxx xxxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxx; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx biologická xxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;54 xxxx. f) |
documentation |
Částka xxxxxxxxxxxx xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;41 xxxx.&xxxx;50 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Dlouhodobá xxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;105 |
xxxxxxxxxxxxx |
Xxxxxx dlouhodobých xxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Dlouhodobé xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;105 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx celkem |
||||
ifrs-full |
NoncurrentContractLiabilitiesAbstract |
label |
Dlouhodobé xxxxxxx závazky [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxXxxxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx smluvní xxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxx plněným xxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55, xxxxxxx xxxxx: XXX&xxxx;1 odst. 78 |
documentation |
Částka xxxxxxxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxx plněným xxxxxxxx. [Odkaz: Xxxxxxx xxxxxxx k závazkům x&xxxx;xxxxxx xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxx. [Xxxxx: Vydané xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx období xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55, obvyklá xxxxx: IAS 1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx výnosů příštích xxxxxx včetně xxxxxxxxxxxx xxxxxxxxx xxxxxxx. [Odkaz: xxxxxx xxxxxxxx období xxxxxx smluvních xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx období xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxxx období xxxxxx xxxxxxxxxxxx smluvních závazků [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Dlouhodobé výnosy xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx smluvních xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55, obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx příštích období x&xxxx;xxxxxxxx xxxxxxxxxxxx smluvních xxxxxxx. [Xxxxx: Xxxxxx xxxxxxxx období x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xx xxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx vkladů xx xxxxxxxxx. [Xxxxx: Xxxxxx xx zákazníků] |
||||
ifrs-full |
NoncurrentDerivativeFinancialAssets |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxxxx finančních xxxxx. [Odkaz: Derivátová xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxx závazky |
Obvyklá xxxxx: XXX&xxxx;1 odst. 55 |
documentation |
Částka xxxxxxxxxxxx xxxxxxxxxxxx finančních xxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxxx závazky] |
||||
ifrs-full |
NoncurrentDividendPayables |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx z dividend |
Obvyklá xxxxx: XXX&xxxx;1 odst. 55 |
documentation |
Částka dlouhodobých xxxxxxx z dividend. [Xxxxx: Xxxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xx xxxxxxxxx xxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx xx xxxxxxxxx xxxx. [Xxxxx: Xxxxxxx xx xxxxxxxxx daně] |
||||
ifrs-full |
NoncurrentFinanceLeaseReceivables |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx leasingu |
Obvyklá xxxxx: XXX&xxxx;1 odst. 55 |
documentation |
Částka xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Finanční xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxXxXxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx oceněných xxxxxxxx hodnotou. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx finanční xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxxxxxx xxxxxxx výsledku |
Zveřejnění: XXXX 7 xxxx.&xxxx;8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx v reálné xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxxxxxx úplného xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx výsledku xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxxxxxx úplného xxxxxxxx [abstract] |
||
ifrs-full |
NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss |
X instant, debit |
label |
Dlouhodobá xxxxxxxx aktiva v reálné xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx finančních xxxxx v reálné xxxxxxx xxxxxxxx do zisku xxxx xxxxxx. [Xxxxx: Xxxxxxxx aktiva v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx finanční xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku nebo xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxXxxxXxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx v reálné xxxxxxx vykázané xx xxxxx xxxx ztráty, xxxxxxxxxxxxx jako xxxxxx xxx xxxxxxxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;55, xxxxxxxxxx: xxxxx konce xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty x&xxxx;xxxxxxxxxxxxx jako držená xxx obchodování. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx xxxx xxxxxx, xxxxxxxxxxxxx xxxx držená xxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxxxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx v reálné xxxxxxx xxxxxxxx do xxxxx xxxx ztráty, xxxxxxxx xxx xxxxxxxx xxxxxxxxxx nebo xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx dlouhodobých xxxxxxxxxx xxxxx xxxxxxx reálnou xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxx xxx xxxx xxxxxxxx xxx xxxxxxxx zaúčtování xxxx následně. [Xxxxx: Xxxxxxxx xxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx aktiv xxxxxxx oceňovaných xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty x&xxxx;xxxxxxx xx standardem XXXX 9. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxXxXxxxXxXxxxxxxxxxXxxxXxxxxxxxxXxxXxxxxxxxxxxxxXxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx&xxxx;xxxxx xxxx xxxxxx, xxxxx tak byla xxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxx znovunabytí xxxxxxxxx xxxxxxxxxxxx nástrojů |
Zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 7 xxxx.&xxxx;8 písm. a) |
documentation |
Částka xxxxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx&xxxx;xxxxx nebo ztráty, xxxxx xxx xxxx xxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx nástrojů. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do zisku xxxx xxxxxx, xxxxx xxx byla oceněna x&xxxx;xxxxxxx s výjimkou xxx xxxxxxxxxxx xxxxxxxxx kapitálových xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxXxXxxxXxXxxxxxxxxxXxxxXxxxxxxxxXxxXxxxxxxxxxXxXxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx&xxxx;xxxxx xxxx xxxxxx, xxxxx xxx xxxx xxxxxxx v souladu x&xxxx;xxxxxxxx xxx zpětný xxxxx vlastních xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do zisku xxxx ztráty, která xxx xxxx xxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx pro xxxxxx xxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx&xxxx;xxxxx xxxx xxxxxx, která xxx byla xxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxx xxxxxx xxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Realizovatelná xxxxxxxxxx finanční xxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxxxxxx xxxxxxxx xxxxxx; Xxxxxxxxxx xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx finanční xxxxxx xxxxxxx xxxxxxx xxxxxxxx xx ostatního xxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx oceněných reálnou xxxxxxxx do xxxxxxxxx xxxxxxx výsledku. [Xxxxx: Xxxxxxxx xxxxxx oceněná xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx závazky |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx závazky] |
||||
totalLabel |
Dlouhodobé finanční xxxxxxx celkem |
||||
ifrs-full |
NoncurrentFinancialLiabilitiesAtAmortisedCost |
X instant, credit |
label |
Dlouhodobé xxxxxxxx závazky v naběhlé xxxxxxx |
Xxxxxxxxxx: xxxxx konce xxxxxxxxx 1. 1. 2023, XXXX&xxxx;7 xxxx.&xxxx;8 písm. x), xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;8&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx dlouhodobých xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxx v naběhlé xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx závazky x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx nebo xxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx finančních xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx. [Odkaz: Xxxxxxxx xxxxxxx v reálné xxxxxxx xxxxxxxx do xxxxx xxxx xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxx v reálné xxxxxxx xxxxxxxx do zisku xxxx xxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxXxxxXxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx finanční xxxxxxx v reálné xxxxxxx xxxxxxxx do xxxxx xxxx xxxxxx, xxxxxxxxxxxxx xxxx držené xxx xxxxxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 písm. e) |
documentation |
Částka xxxxxxxxxxxx finančních xxxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx zisku nebo xxxxxx, xxxxx splňují xxxxxxxx xxxxxxxxxx závazku xxxxxxxx x&xxxx;xxxxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxXxxxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxxxxxx v reálné hodnotě xxxxxxxx do zisku xxxx xxxxxx, xxxxxxxx xxx xxxxxxxx zaúčtování xxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx dlouhodobých xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxx, xxxxx xxx xxxx xxxxxxxx xxx prvotním xxxxxxxxxx xxxx následně. [Xxxxx: Xxxxxxxx xxxxxxx v reálné xxxxxxx vykázané xx xxxxx xxxx xxxxxx, xxxxxxxx při xxxxxxxx xxxxxxxxxx nebo následně] |
||||
ifrs-full |
NoncurrentGovernmentGrants |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx státní xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 55 |
documentation |
Částka xxxxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxxx xxxx xxxxxx příštích xxxxxx. [Xxxxx: Xxxx [xxxxxx]; Xxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxx xx xxxxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx investic xxxxxxxx xx xxxx xxxxxx xxxxxxxxxx. [Xxxxx: Investice xxxxxx xx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx závazky z úroků |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx z úroků |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxxxxxxx pohledávek z úroků. [Xxxxx: Xxxxxxxxxx z úroků |
||||
ifrs-full |
NoncurrentInventories |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;54 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxxxx xxxxx. [Odkaz: Zásoby] |
||||
ifrs-full |
NoncurrentInventoriesArisingFromExtractiveActivitiesAbstract |
label |
Dlouhodobé xxxxxx vytvořené x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx do xxxxxxxxxxxx nástrojů xxxxxxxx xx xxxxxxx reálnou xxxxxxxx xx xxxxxxxxx xxxxxxx výsledku |
Zveřejnění: XXXX 7 xxxx.&xxxx;8 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx investic xx xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxx za oceněné xxxxxxx hodnotou do xxxxxxxxx xxxxxxx výsledku. [Xxxxx: Xxxxxxxxx xx xxxxxxxxxxxx nástrojů označené xx xxxxxxx reálnou xxxxxxxx xx ostatního xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Dlouhodobé xxxxxxxxx s výjimkou xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx investic x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx; Xxxxxxxxxx xxxxxx; Xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx metodou] |
||||
ifrs-full |
NoncurrentLeaseLiabilities |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx z leasingu |
Zveřejnění: XXXX 16 xxxx.&xxxx;47 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx závazků x&xxxx;xxxxxxxx. [Odkaz: Xxxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Dlouhodobé platby xxxxxx xx&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 55 |
documentation |
Částka dlouhodobých xxxxxx xxxxxx xx xxxxxxxx. [Xxxxx: Dlouhodobé xxxxxx předem |
||||
ifrs-full |
NoncurrentLiabilities |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;69, xxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;X10 xxxx.&xxxx;x), zveřejnění: XXXX 12 xxxx. X12 xxxx. b) bod xx) |
xxxxxxxxxxxxx |
Xxxxxx závazků xxxxxxxxxxxxx xxxxxxxx krátkodobého xxxxxxx. [Xxxxx: Krátkodobé závazky] |
||||
totalLabel |
Dlouhodobé xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
(X) instant, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx vykázané k datu xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx. i) |
documentation |
Datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2022: Xxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx x&xxxx;xxxxx podnikové xxxxxxxxx vykázaná x&xxxx;xxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] Xxxxxx od 1.&xxxx;1.&xxxx;2022: Částka xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxxx x&xxxx;xxxxx xxxxxxxxx kombinace xxxxxxxx x&xxxx;xxxx akvizice. [Odkaz: Xxxxxxxxxx xxxxxxx; Podnikové xxxxxxxxx [member]] |
||||
negatedLabel |
Dlouhodobé xxxxxxx xxxxxxxx x&xxxx;xxxx akvizice |
||||
ifrs-full |
NoncurrentLoansAndReceivables |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx úvěry x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;8 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxx a pohledávek. [Xxxxx: Xxxxx x&xxxx;xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxxxXxxXxxxxXxXxxxxxxxXxXxxxxxXxXxxxXxXxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx xxxxxx xxxxxxxxx xxxx kolaterál, x&xxxx;xxxxxxx xx xxxxxxxxxxx xx xxxxxxx xxxx xx xxxxxxxxx xxxxx xxxxxxxxx xxxxxx xxxx xxxxx xxxxxxxx. |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXX&xxxx;39 xxxx.&xxxx;37&xxxx;xxxx.&xxxx;x), xxxxxxxxxx: XXXX 9 xxxx.&xxxx;3.2.23 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx dlouhodobých xxxxxxxxxxx xxxxx (jako xxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxxx) poskytnutých xxxxxxxxxxxxx xxxx xxxxxxxxx, x&xxxx;xxxxxxx má přejímající xx xxxxxxx xxxx xx xxxxxxxxx právo xxxxxxxxx prodat xxxx xxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxx |
Xxxxxxx xxxxx: XXX&xxxx;2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx aktuálního xxxxxxx představujícího xxxxxxx xxxxx rudy. [Odkaz: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Závazky x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxx dlouhodobé xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;54 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxx a ostatních xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx xxxxxxx; Xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx styku] |
||||
totalLabel |
Závazky x&xxxx;xxxxxxxxxx styku x&xxxx;xxxxxxx xxxxxxxxxx závazky xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxXxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx závazky xx xxxxx energie |
Obvyklá xxxxx: XXX&xxxx;1 odst. 78 |
documentation |
Částka xxxxxxxxxxxx xxxxxxx xx xxxxx xxxxxxx. [Odkaz: Závazky xx xxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx závazky na xxxxx dlouhodobých xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 78 |
documentation |
Částka xxxxxxxxxxxx závazků xx xxxxx xxxxxxxxxxxx xxxxx. [Xxxxx: Závazky na xxxxx dlouhodobých xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxXxxxxxXxxxxxxxXxxXxxxxXxxxxXxxxXxxxxxXxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx závazky xx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxx xxxxx daně x&xxxx;xxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxx xxxxx xxxx x&xxxx;xxxxxx. [Xxxxx: Závazky xx xxxxxxxx zabezpečení x&xxxx;xxxx xxxxx xxxx x&xxxx;xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx závazky splatné xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx splatných xxxxxxxxxx xxxxxxx. [Odkaz: Spřízněné xxxxxx [xxxxxx]; Závazky xxxxxxx xxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxXxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxx plateb xxxxxxxxxxx za xxxxx x&xxxx;xxxxxx v rámci obchodní xxxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Závazky z obchodního xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxXxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Dlouhodobá část xxxxxxxx xxxxxxxxxxxx xxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx. [Xxxxx: Vydané xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxx dlouhodobých xxxxxxxx xxxxx typu [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx část xxxxxxxx xxxxxxxxxxxx cenných xxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxxxxx cenných xxxxxx. [Xxxxx: Xxxxxx xxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx část xxxxxxxxx dlouhodobých úvěrů |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx xxxxxxxxx dlouhodobých xxxxx. [Odkaz: Přijaté xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxXxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx část xxxxxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx část xxxxxxxx dlouhodobých xxxxxx x&xxxx;xxxxxxxx xxxxx. [Xxxxx: Xxxxxx směnky x&xxxx;xxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxXxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxx xxxxxxxxx dlouhodobých xxxxxxxxxxx xxxxxxxxxx xxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxx. [Odkaz: Xxxxxxx xxxxxxxxx bankovní xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx nezajištěných xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx nezajištěné xxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx část xxxxxxxxx xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Dlouhodobá xxxx ostatních xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxx |
Xxxxxxx: IAS 1 xxxx.&xxxx;78 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx plateb xxxxxx. [Xxxxx: Xxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxxxxx výnosy xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 55, xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx xxxxxx a dlouhodobých výnosů xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxx smluvních xxxxx. [Xxxxx: Platby xxxxxx; Xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxx předem x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxx dlouhodobých xxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxx a dlouhodobé výnosy xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxXxxxxxXxxxxXxxxXxxxxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Dlouhodobé platby xxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxx aktiv |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;55, obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx příštích xxxxxx x&xxxx;xxxxxxxx dlouhodobých xxxxxxxxx xxxxx. [Odkaz: Xxxxxx xxxxxx; Xxxxxx příštích xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx platby xxxxxx x&xxxx;xxxxxxxxxx xxxxxx příštích xxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx smluvních xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxXxxxxxXxxxxXxxxXxxxxxxxxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxx období x&xxxx;xxxxxxxx xxxxxxxxxxxx smluvních xxxxx [abstract] |
||
ifrs-full |
NoncurrentProgrammingAssets |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx programování |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx. [Xxxxx: Xxxxxx xxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx rezervy |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;54&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx xxxxxx rezerv xx xxxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxXxxXxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx na xxxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;78 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx rezerv xx xxxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxx na xxxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Pohledávky x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;54 xxxx. h), zveřejnění: XXX 1 odst. 78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx styku a ostatních xxxxxxxxxxxx xxxxxxxxxx. [Odkaz: Xxxxxxxxxx pohledávky z obchodního xxxxx; Xxxxxxx dlouhodobé xxxxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx z obchodního styku x&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx z obchodního xxxxx x&xxxx;xxxxxxx dlouhodobé pohledávky [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxXxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxXxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx pohledávky za xxxxxxxxxx podniky |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;78 xxxx. b) |
documentation |
Částka xxxxxxxxxxxx xxxxxxxxxx xx společnými xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
NoncurrentReceivablesDueFromRelatedParties |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xx spřízněnými xxxxxxxx |
Xxxxxxx: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxx stranami. [Odkaz: Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxXxxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xx xxxxx se xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;105 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx ze xxxxx xx xxxxxxxxx. [Xxxxx: Xxxxxxxxxx xx smluv xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxXxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;78 xxxx. b) |
documentation |
Částka xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxXxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx z prodeje xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx pohledávek x&xxxx;xxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxXxxxXxxxxxXxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx z daní xxxxx xxxx xx xxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxx xxxxx xxxx xx xxxxx. [Xxxxx: Pohledávky x&xxxx;xxxx kromě xxxx xx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxXxxxxxxXxxx |
X&xxxx;xxxxxxx, debit |
label |
Dlouhodobá xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx xxxxx z definovaných požitků. [Xxxxx: Čistá xxxxxx x&xxxx;xxxxxxxxxxxx požitků] |
||||
ifrs-full |
NoncurrentRecognisedLiabilitiesDefinedBenefitPlan |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx čistých xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx požitků] |
||||
ifrs-full |
NoncurrentRefundsProvision |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xx xxxxxxx |
Xxxxxxx: XXX&xxxx;37 odst. –, xxxxxxx: 4 Xxxxxxxx xxx xxxxxxx, příklad: XXX&xxxx;37 xxxx.&xxxx;87 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx na xxxxxxx. [Xxxxx: Xxxxxxx na xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxXxxxXxxXxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx dlouhodobých xxxxxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx xxxxxxxxxx a peněžní xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Dlouhodobé závazky xx zádržného |
Obvyklá praxe: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx dlouhodobých xxxxxxx xx zádržného. [Xxxxx: Závazky xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx pohledávky x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxx: XXX 1 xxxx.&xxxx;78 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx. [Odkaz: Xxxxxxxxxx x&xxxx;xxxxxxxxxx styku] |
||||
ifrs-full |
NoncurrentValueAddedTaxPayables |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx x&xxxx;xxxx x&xxxx;xxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 odst. 78 |
documentation |
Částka xxxxxxxxxxxx xxxxxxx z daně x&xxxx;xxxxxxx xxxxxxx. [Odkaz: Xxxxxxx x&xxxx;xxxx z přidané hodnoty] |
||||
ifrs-full |
NoncurrentValueAddedTaxReceivables |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxx x&xxxx;xxxxxxx hodnoty |
Obvyklá xxxxx: XXX 1 odst. 78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxx x&xxxx;xxxxxxx xxxxxxx. [Odkaz: Pohledávky x&xxxx;xxxx z přidané hodnoty] |
||||
ifrs-full |
NoncurrentWarrantLiability |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx závazek x&xxxx;xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxx z warantů] |
||||
ifrs-full |
NonderivativeFinancialLiabilitiesUndiscountedCashFlows |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxxxx finanční xxxxxxx, xxxxxxxxxxxxxx xxxxxxx xxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;39 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxx xxxx ve xxxxxx x&xxxx;xxxxxxxxxxxxx finančním xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxXXX39 |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx oceněné xxxxxxx xxxxxxxx xxxxxxxxx xx&xxxx;xxxxx nebo ztráty xxxxx IAS 39 |
Zveřejnění: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;39X písm. a) |
documentation |
Částka závazků x&xxxx;xxxxxxxxxxxxxx investičních xxxxx xxxxxxxxx xxxxxxx hodnotou xxxxxxxxx do xxxxx xxxx ztráty podle XXX 39. [Xxxxx: Xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxx [xxxxxx] |
Xxxxxxx: XXXX 15 xxxx. X89 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxxx xxxxxxxxxx xxxx xx xxxxxxx |
Xxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 písm. b), xxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx nepojistných xxxxx xxxxxxxxx xxxxxxxxxx xxxx xx náhradu. |
||||
ifrs-full |
NonlifeInsuranceContractsMember |
member |
label |
Pojistné xxxxxxx xxxxxxxxxxx xxxxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX&xxxx;4 – xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxxxx xxxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxx pojistných xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxx xxxxxxx hodnotou [member] |
Zveřejnění: XXXX 13 odst. 93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx, která xxxxxxx xxxxxxxxx IFRS xx xxxxxx xxxxxxxxx xxxxxxxx xxxx xxxxxxxxx ve xxxxxx x&xxxx;xxxxxxxx xxxxxx. [Xxxxx: XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxXxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxxxxxxxx x&xxxx;xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxx, xxxxx xxxx xxxxxxxx x&xxxx;xxxxx. [Xxxxx: Xxxxxx; Xxxxxx z nákladu] |
||||
esef_cor |
NotesAccountingPoliciesAndMandatoryTags |
label |
Poznámky, xxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxx xxxxxxxxx xxxxx základní xxxxxxxxx – xxxx xxxxxxx MUSÍ xxx xxxxxxx xxxx xxxxxxx xxx xxx xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxx xxxxxxx |
||
xxxx-xxxx |
XxxxxXxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Vydané xxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxXxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 38 xxxx.&xxxx;118 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxxx xxxxxxxx účetní xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx hodnota xxxxxxxxxx xxxxxxxx, xxxxxxx xxx xxxxxxx plateb x&xxxx;xxxxxx xxxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xx xxxx xxx zpravidla xxxxxx xxxxxx xxxxxxx XBRL. Xxxxx se tento xxxxx xxxxxxx s vázanými xxxxx, xxxx xxxxx xxxxx zadat zápornou xxxxxxx XXXX. [Odkaz: Xxxxxxxxxx odpisy x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx úprav xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx GAAP [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx standardy XXXX [member]; Vyloučení xxxxxxxxxxxxxxxx xxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx pro ocenění [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (ztráty) u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx xxx ocenění [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (snížení) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx chyb xxxxxxxxxxx účetních období [xxxxxx]; Přírůstek (úbytek) xxxxxxxxx xxxxxxx účetních xxxxxxxx xxxxxxxxxxxx standardy XXXX [member]; Přírůstky (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Xxxxxxxx položky xxxxxxxxxxxx [member]; Xxxxxx xxxxx [xxxxxx]; Závazný xxxxxxx z definovaných požitků (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx vyplývající x&xxxx;xxxxxxxxxx smluv [xxxxxx]; Xxxxxx xxxxxxxxxxxxx rizik [xxxxxx]; Xxxxxxx akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxXxxxxXxxxXxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx jednoho měsíce [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 odst. X11 písm. x), xxxxxxx: IFRS 7 xxxx. X35 písm. x), xxxxxxx: XXXX 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx časový xxxx xx xxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxXxxxxXxxxXxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxxxxxx roku [xxxxxx] |
Xxxxxxxxxx: XXX 1 odst. 61 xxxx. a), xxxxxxxxxx: XXXX 16 xxxx.&xxxx;94, xxxxxxxxxx: IFRS 16 xxxx.&xxxx;97, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;132 písm. b), xxxxxxx: IFRS 7 xxxx. X11, xxxxxxx: XXXX 7 xxxx. XX31X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxx xx jednoho xxxx. |
||||
xxxx-xxxx |
XxxXxxxxXxxxXxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxx xxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;112 xxxx. c), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, IFRS 7 xxxx.&xxxx;37 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;XX28 písm. a) |
documentation |
Tento xxxx představuje xxxxxx xxxx xx xxx xxxxxx. |
||||
xxxx-xxxx |
XxxXxxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxXxxXxxxxXxxxXxxxxXxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxx xx výkazu x&xxxx;xxxxxxxx xxxxxx, xxx xxx xx však xxxxxx xxxxxxx zveřejněna [member] |
Zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;97 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx, xxxxx xxxxxx ve výkazu x&xxxx;xxxxxxxx pozici oceněny xxxxxxx xxxxxxxx, xxx xxx xx xxxx xxxxxx hodnota xxxxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxxx xxxxx xxxxxxxxxxx [abstract] |
||
ifrs-full |
NumberOfEmployees |
X.XX xxxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxx pracovníků zaměstnávaných xxxxxx jednotkou x&xxxx;xxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx |
Xxxxxxx: IFRS 2 odst. 45 xxxx.&xxxx;x), xxxxxxx: XXXX 2 odst. XX23 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxxxxxx v rámci xxxxxxx o úhradách xxxxxxxx xx akcie. |
||||
ifrs-full |
NumberOfInstrumentsOrInterestsIssuedOrIssuable |
X.XX xxxxxxx |
xxxxx |
Xxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx nebo xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 písm. f) xxx iv) |
documentation |
Počet k datu xxxxxxxx xxxxxxxx nebo xxxxxxxxxxx nástrojů xxxx xxxxxx x&xxxx;xxxxxxx xx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxx kombinaci. |
||||
ifrs-full |
NumberOfInstrumentsOtherEquityInstrumentsGranted |
X.XX xxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx v rámci xxxxxxx x&xxxx;xxxxxxxx vázaných xx xxxxx |
Xxxxxxx xxxxx: IFRS 2 xxxx.&xxxx;45, xxxxxxxxxx: XXXX 2 odst. 47 xxxx. b) |
documentation |
Počet xxxxxxxxx xxxxxxxxxxxx xxxxxxxx (tj. xxxxxxxx xxxxxx xxx xxxxxxx opce) xxxxxxxxxxxx x&xxxx;xxxxx smlouvy x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxXxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxx xxxxxx zvířat |
Obvyklá xxxxx: IAS 41 xxxx.&xxxx;46 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx zvířat xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxx x&xxxx;xxxxx xxxxxxx o úhradách xxxxxxxx xx akcie. |
Obvyklá xxxxx: IFRS 2 odst. 45 |
documentation |
Počet xxxxxxxxx kapitálových xxxxxxxx (xx. xxxxxxxx xxxxxx xxx xxxxxxx opce) xxxxxxxxxxxxxxxx v rámci xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx na xxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx |
X.XX duration |
label |
Počet xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxx udělených x&xxxx;xxxxx xxxxxxx o úhradách xxxxxxxx xx akcie |
Obvyklá praxe: XXXX&xxxx;2 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxxxxxxxx nástrojů (xx. xxxxxxxx xxxxxx xxx xxxxxxx opce) xxxxxxxxxxx xxxx xxxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx akcie. |
||||
ifrs-full |
NumberOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement |
X.XX xxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxxxxx platnost x&xxxx;xxxxx xxxxxxx o úhradách vázaných xx akcie xxxxxxxx |
Xxxxxxx xxxxx: IFRS 2 odst. 45 |
documentation |
Počet xxxxxxxxx xxxxxxxxxxxx xxxxxxxx (xx. xxxxxxxx jiných xxx akciové xxxx), xxxxxxx platnost x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx vázaných xx xxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxx kapitálových xxxxxxxx pozbytých v rámci xxxxxxx x&xxxx;xxxxxxxx vázaných xx xxxxx |
Xxxxxxx praxe: XXXX&xxxx;2 odst. 45 |
documentation |
Počet xxxxxxxxx xxxxxxxxxxxx xxxxxxxx (xx. xxxxxxxx xxxxxx xxx xxxxxxx opce) xxxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxx zbývajících xxxxxxxxx xxxxxxxxxxxx xxxxxxxx v rámci xxxxxxx x&xxxx;xxxxxxxx vázaných xx xxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;2 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxx zbývajících xxxxxxxxx kapitálových xxxxxxxx (xx. xxxxxxxx jiných xxx xxxxxxx xxxx) x&xxxx;xxxxx xxxxxxx o úhradách xxxxxxxx na xxxxx. |
||||
xxxxxxXxxxxXxxxx |
Xxxxx xxxxxxxxxxx ostatních xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxx smlouvy x&xxxx;xxxxxxxx xxxxxxxx na xxxxx na xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx nástrojů x&xxxx;xxxxx xxxxxxx o úhradách xxxxxxxx xx akcie xx xxxxx období |
||||
ifrs-full |
NumberOfOtherParticipantsOfRetirementBenefitPlan |
X.XX xxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 26 xxxx.&xxxx;36 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx účastníků penzijního xxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxxXxxxxXxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxx zbývajících xxxxxxxxx xxxx x&xxxx;xxxxx xxxxxxx o úhradách xxxxxxxx xx xxxxx |
Xxxxxxxxxx: IFRS 2 xxxx.&xxxx;45 xxxx.&xxxx;x) bod xx), xxxxxxxxxx: XXXX 2 odst. 45 xxxx. x) xxx x), xxxxxxxxxx: IFRS 2 xxxx.&xxxx;45 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxx akciových opcí x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx akcie. |
||||
periodStartLabel |
Počet xxxxxxxxx xxxx xxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx xx začátku xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxx xxxxxxxxx xxxx xxxxxxxx x&xxxx;xxxxx xxxxxxx o úhradách xxxxxxxx xx akcie xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxx účastníků xxxxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 26 odst. 36 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxxxxxx penzijního plánu xxxxxxxxxxxxx požitky. |
||||
ifrs-full |
NumberOfShareOptionsExercisableInSharebasedPaymentArrangement |
X.XX xxxxxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxxx x&xxxx;xxxxx smlouvy x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;45 xxxx. b) bod xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxxx v rámci xxxxxxx x&xxxx;xxxxxxxx vázaných xx xxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxx akciových xxxx xxxxxxxxxxxxx v rámci xxxxxxx x&xxxx;xxxxxxxx vázaných xx xxxxx |
Xxxxxxxxxx: IFRS 2 odst. 45 xxxx. x) xxx iv) |
documentation |
Počet xxxxxxxxx opcí realizovaných x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx akcie. |
||||
ifrs-full |
NumberOfShareOptionsExpiredInSharebasedPaymentArrangement |
X.XX xxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxx opcí, xxxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxx o úhradách vázaných xx xxxxx vypršela |
Zveřejnění: XXXX 2 xxxx.&xxxx;45 xxxx. b) bod x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxx, xxxxxxx xxxxxxxx v rámci xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx akcie xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxx akciových opcí xxxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx |
Xxxxxxxxxx: IFRS 2 xxxx.&xxxx;45 xxxx. b) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxx xxxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx vázaných xx xxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxXxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxx opcí xxxxxxxxx x&xxxx;xxxxx smlouvy x&xxxx;xxxxxxxx xxxxxxxx na xxxxx |
Xxxxxxxxxx: XXXX&xxxx;2 xxxx.&xxxx;45 písm. b) xxx ii) |
documentation |
Počet xxxxxxxxx xxxx xxxxxxxxx v rámci xxxxxxx x&xxxx;xxxxxxxx vázaných xx akcie. |
||||
ifrs-full |
NumberOfSharesAuthorised |
shares |
label |
Počet xxxxxxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;79 písm. a) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxxxxx akcií. |
||||
ifrs-full |
NumberOfSharesIssued |
shares |
label |
Počet xxxxxxxx akcií |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;106 xxxx. d) |
documentation |
Počet xxxxx xxxxxxxx účetní jednotkou. |
||||
totalLabel |
Celkový xxxxx xxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxxxxxx akcií [abstract] |
||
ifrs-full |
NumberOfSharesIssuedAndFullyPaid |
shares |
label |
Počet xxxxxxxx a plně xxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;79 xxxx.&xxxx;x) bod xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxx xxxxxx jednotkou, za xxxxx byla přijata xxxx úhrada. |
||||
ifrs-full |
NumberOfSharesIssuedButNotFullyPaid |
shares |
label |
Počet xxxxxxxx, xxx plně xxxxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;79 xxxx.&xxxx;x) bod xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxx xxxxxx jednotkou, za xxxxx xxxxxx xxxxxxx xxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxXxxxxxxxxxx |
xxxxxx |
xxxxx |
Xxxxx zbylých xxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;79 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx vydaných x&xxxx;xxxxxxxxxxxxxx xxxxx xxxxxxx x&xxxx;xxxxx xxxxxxxx vlastních xxxxx [Xxxxx: Xxxxxxx xxxxx] |
||||
xxxxxxXxxxxXxxxx |
Xxxxx xxxxxxx xxxxx xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxx xxxxxxx xxxxx na xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxXxxxxxxxxxxXxXxxXxxxxxxxxxXxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxx akcií, xxxxx představuje xxxxx xxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxx, xxxxx xxxxxxxxxxx xxxxx xxxxxxxxx poukázka. |
||||
ifrs-full |
OccupancyExpense |
X duration, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxxx budov |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx vzniklých ze xxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxx vybavení |
Příklad: XXX 16 odst. 37 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx xxx xxxxxxx xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx přímo xxx xxxxxxxx procesu. [Xxxxx: Pozemky, budovy x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxx: XXX 16 xxxx.&xxxx;37 xxxx. h) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx, xxxxxxxxxxx xxx podporu xxxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx přímo xxx xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxXxxXxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxxxxxx xxxxxx |
Xxxxxxx praxe: IAS 16 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxx aktiv ve xxxxxx x&xxxx;xxxxxxxx, xxxxxxxxxxxxx, xxxxxxxx xxxx xxxxx xxxx x&xxxx;xxxxx. |
||||
xxxx-xxxx |
XxxXxxXxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx a plynárenská xxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;16 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxx x&xxxx;xxxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xx xxxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx úsek xx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx xxxxx [xxxxxx] |
Xxxxxxx: IAS 37 xxxx.&xxxx;88 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx závazek x&xxxx;xxxxxxxxxxx xxxxx. Nevýhodná xxxxxxx xx xxxxxx smlouva, x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx xxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx prospěch, xxxxx xxxxxxx je xx xxxxxxx smlouvy očekáváno. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxXxXxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx smlouvy – xxxxxxx na plnění xxxxxxx [xxxxxx] |
Xxxxxxxxxx: Xxxxx xxxxx xxxxxxxxx 1. 1. 2024, XXX 37 xxxx.&xxxx;105 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx nevýhodné xxxxxxx – náklady xx xxxxxx xxxxxxx (xxxxx XXX 37) xxxxxx v květnu 2020. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx na xxxxxxxxx xxxxxxx |
Xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;66 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xx nevýhodné xxxxxxx. Nevýhodná smlouva xx xxxxxx smlouva, x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx xxxxx xx xxxxxxx xxxxxxxxx xxxxxxxxxx převyšují xxxxxxxxxx xxxxxxxx, xxxxx xxxxxxx xx na xxxxxxx smlouvy xxxxxxxxx. [Xxxxx: Xxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xx xxxxxxxxx xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xx xxxxxxxxx xxxxxxx [abstract] |
||
ifrs-full |
OnerousContractsProvisionMember |
member |
label |
Rezerva xx xxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;66 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xx xxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxXxxxXxxxxxXxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxx xxxx xxxxxxxxxxx účetním xxxxxxx [xxxxxx] |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxx, xxxxx xxxxxxx xxxxx rok xxxx xxxxxx xxxxxxxxxxxx účetního xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxXxxxxxxxxxXxxxxxxxxxXxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx xx xxxxxx, kumulativní účinek x&xxxx;xxxx xxxxxxxxx použití [xxxxxx] |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;106 |
xxxxxxxxxxxxx |
Xxxxx člen značí xxxxxxxxx xxxxxxxx xx xxxxxx kumulovaného xxxxxx x&xxxx;xxxxxx xxxxxxx k datu xxxxxxxxx použití nového xxxx xxxxxxxxx xxxxxxxxx XXXX. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxxXxxxxxxxxxXxxxxxxxxxXxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxx xxxxxxxx xxxx úpravou, xxxxxxxxxxx xxxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx [member] |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;106 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxx xxxxxxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx xxxxxx xxxx xxxxxxxxx xxxxxxxxx IFRS. Představuje xxxx standardní hodnotu xxx xxx „Xxxxxxxxxxx xxxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxxxxxx nákladů. |
||||
ifrs-full |
OperatingExpenseExcludingCostOfSales |
X duration, debit |
label |
Provozní xxxxxxx bez nákladů xx xxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxx bez xxxxxxx xx prodej. [Xxxxx: Xxxxxxx na prodej] |
||||
ifrs-full |
OperatingLeaseIncome |
X duration, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 16 xxxx.&xxxx;90 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx leasingu. Operativní xxxxxxx xx xxxxxxx, xxxxx nepřevádí v zásadě xxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx segmenty [member] |
Zveřejnění: XXXX&xxxx;8 xxxx.&xxxx;28 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx provozní xxxxxxxx. Xxxxxxxxx xxxxxxxxx xx xxxxxx xxxxxx xxxxxxxx: x) xxxxx xx xxxxxx podnikatelskými aktivitami, x&xxxx;xxxxxxxxxxx x&xxxx;xxxxx xxxxx xxxxxxxxx xxxxxx a náklady (xxxxxx xxxxxx a nákladů xxxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxx xxxxxxx xxxx xxxxxx xxxxxxxx); x) xxxxx xxxxxxxx xxxxxxxx xxxx xxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxx xxxxxx jednotky x&xxxx;xxxxxxxxxxx pravomocí xx xxxxxx rozhodnutí x&xxxx;xxxxxxxxxxxx, xxx mají být xxxxxxxx přiděleny, a posouzení xxxx výkonnosti, a c) xxx xxx xxxx xxxxxxxx samostatné xxxxxxxx xxxxx. [Xxxxx: Výnosy] |
||||
ifrs-full |
OptionContractMember |
member |
label |
Opční xxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxxx finanční xxxxxxx, xxxxx xxxx xxxxxxxx xxxxx, xxxxx xxxxxxxxx xxxxxxxxx, xxxxxx xxxx xxxxxx podkladové xxxxxxx za předem xxxxxxxxxx xxxx. [Xxxxx: Xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx použitý x&xxxx;xxxxxxxxx xxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;13 xxxx. X11 xxxx. x), příklad: XXXX 13 xxxx. XX63 |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx, xxxxx zahrnuje xxxxxxx xxxxxxxxx xxxxxx pomocí xxxxxx xxxxxxxxx xxxx, xxxx např. Xxxxx-Xxxxxxx-Xxxxxxxx xxxxx nebo binomický xxxxx (xx. xxxxx xxxxxx), xxxxx xxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxx. [Xxxxx: Xxxxxxxx přístup [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 79 xxxx. x), zveřejnění: XXX&xxxx;33 xxxx.&xxxx;66 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx nástroje, xxxxx jsou xxxxxxxxx xxxx ostatním třídám xxxxxxxxxxxx xxxxxxxx. Xxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxx xxxxxxxxx xxxxx“, není-li xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx aktiva xxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxx xxxx xxxxxxxx pro xxxxxxxxx aktiva, xxxxx xxxxxx jednotka xxxxxx xxxxxxxx x&xxxx;xxxxxxx své xxxxxxxxxxx xxxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxXxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxx xxx xxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 7 xxxx.&xxxx;20 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx zisku (xxxxxx) oproti čistým xxxxxxxx tokům z provozních xxxxxxxx (xxxxxxxxx v provozních xxxxxxxxxx), které xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx nebo komentáři. [Xxxxx: Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxXxxXxxxxXxxxXxxxxxxXxxXxxxxxxxxXxXxxxxxxxxXxxxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx úpravy, xxxxxxx xxxxxxxxx xxxxxx jsou xxxxxxxxxx xxxx xxxxxxxx xxxxxxx xxxx |
Xxxxxxx xxxxx: XXX 7 xxxx.&xxxx;20 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxxx xxxxx (xxxxxx) xxxxxx xxxxxx peněžním tokům x&xxxx;xxxxxxxxxx xxxxxxxx (použitých x&xxxx;xxxxxxxxxx xxxxxxxxxx), xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxx |
X&xxxx;xxxxxxxx, debit |
label |
Ostatní xxxxxx x&xxxx;xxxxxxxxxxxx xxxxx (ztráty) |
Zveřejnění: XXX&xxxx;7 xxxx.&xxxx;20 |
xxxxxxxxxxxxx |
Xxxxxx k sesouhlasení xxxxx (xxxxxx) xxxxxx xxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxxxxxx xxxxxxxx (xxxxxxxxx x&xxxx;xxxxxxxxxx činnostech), xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx výkazu xxxx xxxxxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxxxxxx xxxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxx xxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxx aktiv, xxxxx xxxxxxxx nezveřejňuje xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx komentáři. |
||||
ifrs-full |
OtherAssetsAmountContributedToFairValueOfPlanAssets |
X instant, xxxxx |
xxxxx |
Xxxx xxxxxx, xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx hodnotě aktiv xxxxx. |
Xxxxxxx xxxxx: IAS 19 xxxx.&xxxx;142 |
xxxxxxxxxxxxx |
Xxxxxx, xxxxxx jiné xxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx k reálné xxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxxxxx požitků. [Odkaz: Xxxxxx plánu, v reálné xxxxxxx; Xxxxx xxxxxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
OtherAssetsMember |
member |
label |
Jiná aktiva [xxxxxx] |
Xxxxxxx: IFRS 16 xxxx.&xxxx;53 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx, xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx v témže výkazu xxxx komentáři. |
||||
ifrs-full |
OtherAssetsPercentageContributedToFairValueOfPlanAssets |
X.XX instant |
label |
Jiná xxxxxx, xxxxxxxxx podíl xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;19 xxxx.&xxxx;142 |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx, xxxxxx xxxx xxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx xxxxx, x&xxxx;xxxxxx xxxxxxx; Xxxxx definovaných xxxxxxx [xxxxxx]] [Srovnej: Jiná xxxxxx, částka xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx výpůjčky |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx, xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx v témže xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxXxxXxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Ostatní xxxxxxx xxxxxxxxxx a peněžní xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx peněžních xxxxxxxxxx a peněžních xxxxxxxxxxx, xxxxx xxxxxxxx nezveřejňuje xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Odkaz: Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx úhrady x&xxxx;xxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX&xxxx;7 xxxx.&xxxx;14 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xx xxxxxxxxxx xxxxxxxx, který xxxxxxxx xxxxxxxxxxxx samostatně x&xxxx;xxxxx xxxxxx nebo komentáři. |
||||
negatedLabel |
Ostatní xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxxxxXxXxxxxxxXxxxxxXxXxxxXxxxxxxxxxxXxXxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxx xx xxxxxx nástrojů xxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xxxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxx: IAS 7 xxxx.&xxxx;16 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx hotovosti xx xxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx nebo dluhových xxxxxxxx xxxxxx xxxxxxxx xxxxxxxx (jiné xxx xxxxxx za xxxxxxxx, xxxxx jsou považovány xx xxxxxxx xxxxxxxxxxx, x&xxxx;xxxxxx, xxxxx xxxx xxxxxx xx xxxxxx xxxxxxx nebo xxxxxxxxxxx), xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx. |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxx xxxxxxx xxxxxx xx xxxxxx nástrojů xxxxxxxxx xxxxxxxx nebo xxxxxxxxx xxxxxxxx jiných xxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxxxxXxXxxxxxxXxxxxxxxxXxXxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
(X) duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxx xx xxxxxx xxxxxx xx společných podnicích, xxxxxxxxxxxxx jako xxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 7 xxxx.&xxxx;16 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx za xxxxxx xxxxxx ve xxxxxxxxxx xxxxxxxxx (xxxx xxx xxxxxx xx nástroje, xxxxx xxxx xxxxxxxxxx xx xxxxxxx xxxxxxxxxxx, x&xxxx;xxxxxx, které xxxx xxxxxx xx účelem xxxxxxx nebo xxxxxxxxxxx), xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Společné xxxxxxx [member]] |
||||
negatedTerseLabel |
Ostatní xxxxxxx xxxxxx xx nabytí xxxxxx ve xxxxxxxxxx xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Ostatní xxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxx |
Xxxxxxx: XXX&xxxx;7 odst. 14 |
documentation |
Přítok hotovosti x&xxxx;xxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxx nezveřejňuje xxxxxxxxxx x&xxxx;xxxxx výkazu xxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxxxxXxxxXxxxxXxXxxxxxXxXxxxXxxxxxxxxxxXxXxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Ostatní peněžní xxxxxx x&xxxx;xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx nebo xxxxxxxxx nástrojů, xxxxxxxxxxxxx xxxx investiční xxxxxxxx |
Xxxxxxx: XXX 7 xxxx.&xxxx;16 xxxx. d) |
documentation |
Přítok xxxxxxxxx x&xxxx;xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xxxxxxxx jiných xxxxxxxx xxxxxxxx (xxxx xxx xxxxxx za xxxxxxxx, xxxxx jsou považovány xx peněžní ekvivalenty, x&xxxx;xxxxxx, xxxxx xxxx xxxxxx za účelem xxxxxxx nebo obchodování), xxxxxxxxxxxxx jako xxxxxxxxxx xxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxx nástrojů xxxxxxxxx xxxxxxxx xxxx xxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxxxxXxxxXxxxxXxXxxxxxxxxXxXxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Ostatní xxxxxxx xxxxxx x&xxxx;xxxxxxx podílů xx společných podnicích, xxxxxxxxxxxxx xxxx investiční xxxxxxxx |
Xxxxxxx: IAS 7 xxxx.&xxxx;16 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxxx xx společných xxxxxxxxx (xxxx xxx xxxxxx xx nástroje, xxxxx xxxx xxxxxxxxxx xx xxxxxxx xxxxxxxxxxx, x&xxxx;xxxxxx, xxxxx jsou xxxxxx xx účelem xxxxxxx xxxx xxxxxxxxxxx), klasifikovaný xxxx investiční xxxxxxxx. [Xxxxx: Společné podniky [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxx příjmy x&xxxx;xxxxxxx xxxxxx ve xxxxxxxxxx xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxXxxxxxxxXxxXxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Ostatní xxxxxx xxxxxxxxxx xxxxxxxx xxxxxxx (výnosu) |
Obvyklá xxxxx: XXX&xxxx;12 xxxx.&xxxx;80 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxx daňového nákladu xxxx výnosu, které xxxxxxxx nezveřejňuje samostatně x&xxxx;xxxxx výkazu nebo xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx náklad (xxxxx)] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx výsledek |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;106 písm. d) xxx&xxxx;xx), xxxxxxxxxx: IAS 1 xxxx.&xxxx;81X xxxx. x), xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx. x), xxxxxxxxxx: IFRS 12 xxxx.&xxxx;X12 xxxx.&xxxx;x) bod xxxx) |
xxxxxxxxxxxxx |
Xxxxxx výnosů a nákladů (xxxxxx reklasifikačních úprav), xxxxx nejsou xxxxxxxxxx x&xxxx;xxxxx xxxx xxxxxx, xxx xx xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxx XXXX. [Xxxxx: IFRS [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx výsledek z nekontrolních xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx lze xxxxxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxxx; Xxxxxxx xxxxx výsledek] |
||||
ifrs-full |
OtherComprehensiveIncomeAttributableToOwnersOfParent |
X duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxxxxxx vlastníkům xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxx lze xxxxxxxx vlastníkům xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, credit |
label |
Ostatní xxxxx xxxxxxxx xxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx. b) |
documentation |
Částka xxxxxxxxx xxxxxxx xxxxxxxx před xxxxxxxx. [Odkaz: Xxxxxxx xxxxx výsledek] |
||||
totalLabel |
Ostatní úplný xxxxxxxx celkem před xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Ostatní úplný xxxxxxxx xxxx xxxxxxxx xxx xxxxxxx xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: účinný xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;35X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxxxx xxx xxxxxxx překrývacího xxxxxxxx. [Xxxxx: Xxxxxxx úplný xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxx zdaněním xxx xxxxxxx xxxxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx před xxxxxxxx při xxxxxxx xxxxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx úplný výsledek xxxx xxxxxxxx, realizovatelná xxxxxxxx xxxxxx |
Xxxxxxxxxx: datum xxxxx platnosti 1.&xxxx;1. 2023, XXX&xxxx;1 xxxx.&xxxx;7, xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IAS 1 xxxx.&xxxx;91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxxxx, xx xxxxxxxxxxxxxxxx úpravách, xx xxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. [Xxxxx: Realizovatelná xxxxxxxx aktiva; Xxxxxxx xxxxx výsledek xxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx úplný výsledek xxxx xxxxxxxx, xxxxxxxxxxxxxx xxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxXxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx výsledek před xxxxxxxx, zajištění xxxxxxxxx xxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;7, xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx ostatního úplného xxxxxxxx xxxx xxxxxxxx, xx xxxxxxxxxxxxxxxx xxxxxxxx, x&xxxx;xxxxxxxxxxx xx xxxxxxxxxx xxxxxxxxx toků. [Odkaz: Xxxxxxxxx xxxxxxxxx xxxx [xxxxxx]; Xxxxxxx xxxxx xxxxxxxx před xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx výsledek před xxxxxxxx, xxxxxxxxx xxxxxxxxx xxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxxXxxxXxXxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Ostatní xxxxx xxxxxxxx před xxxxxxxx, xxxxx xxxxxx hodnoty xxxxxxxxxx xxxxxxx, xxxxxx xxx přičíst změně xxxxxxxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 7, xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx. b) |
documentation |
Částka xxxxxxxxx xxxxxxx xxxxxxxx xxxx zdaněním x&xxxx;xxxxxxxxxxx xx xxxxxx xxxxxx xxxxxxx finančního xxxxxxx, xxxxxx xxx přičíst xxxxx xxxxxxxxx xxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxx; Úvěrové xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx před xxxxxxxx, xxxxx ve výši xxxxxxxxx měnového xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;7, xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx úplného výsledku xxxx xxxxxxxx, xx xxxxxxxxxxxxxxxx úpravách, x&xxxx;xxxxxxxxxxx xx změnou xx xxxx bazického xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx výsledek xxxx xxxxxxxx, xxxxx xx xxxx xxxxxxxxx xxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Ostatní xxxxx xxxxxxxx xxxx xxxxxxxx, změna ve xxxx xxxxxxxxxxxx částí xxxxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;7, xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx výsledku před xxxxxxxx, xx reklasifikačních xxxxxxxx, x&xxxx;xxxxxxxxxxx xx xxxxxx xx xxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx. [Odkaz: Ostatní xxxxx výsledek xxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx výsledek xxxx zdaněním, změna xx xxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxXxXxxxxXxXxxxXxxxxXxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx úplný xxxxxxxx xxxx xxxxxxxx, xxxxx x&xxxx;xxxxxxx xxxxxx hodnoty xxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;7, zveřejnění: XXX 1 xxxx.&xxxx;91 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx před zdaněním, xx reklasifikačních xxxxxxxx, x&xxxx;xxxxxxxxxxx xx xxxxxx x&xxxx;xxxxxxx časové xxxxxxx xxxx. [Odkaz: Xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxx, změna x&xxxx;xxxxxxx xxxxxx xxxxxxx xxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxx, xxxxxxx xxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;7, xxxxxxxxxx: IAS 1 xxxx.&xxxx;91 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx úplného xxxxxxxx xxxx zdaněním, po xxxxxxxxxxxxxxxx xxxxxxxx, x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxx rozdíly při xxxxxxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx před zdaněním, xxxxxxx xxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxXxxxxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx výsledek xxxx xxxxxxxx, xxxxxxx xxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx v zahraničních xxxxxxxxxx |
Xxxxxxx praxe: IAS 1 xxxx.&xxxx;91 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx úplného xxxxxxxx xxxx xxxxxxxx, xx reklasifikačních xxxxxxxx, xx. souhrn xxxxxxxxx xxxxxxx při xxxxxxxx xxxxxx závěrky xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx čistých xxxxxxxx v zahraničních xxxxxxxxxx. [Xxxxx: Ostatní úplný xxxxxxxx xxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx před xxxxxxxx, kurzové xxxxxxx xxx přepočtu xxxxxxxxxxxx xxxxxxxx a zajištění xxxxxxx xxxxxxxx v zahraničních xxxxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxXxxxxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx před xxxxxxxx, kurzové xxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx úplný xxxxxxxx xxxx xxxxxxxx, xxxxxxx xxxxxxx xxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxxxx jednotek |
Zveřejnění: IAS 1 xxxx.&xxxx;91 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxx zdaněním x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxx rozdíly xxx přepočtu xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxxx xx xxxxx xxxx xxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxXxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx úplný xxxxxxxx před xxxxxxxx, xxxxxxxx xxxxxx (náklady) x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx výsledku |
Zveřejnění: xxxxxx xx 1. 1. 2023, XXX 1 odst. 7, zveřejnění: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;91 xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;82, xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx výsledku xxxx xxxxxxxx, po xxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxx xx xxxxxxxxxx xxxxxx (xxxxxxx) z držených xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx; Xxxxxx xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxx úplný xxxxxxxx xxxx xxxxxxxx, finanční xxxxxx (náklady) x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx, které xxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Ostatní xxxxx xxxxxxxx xxxx xxxxxxxx, xxxxxxxx aktiva xxxxxxx xxxxxxx hodnotou xxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;7, xxxxxxxxxx: IAS 1 odst. 91 xxxx. x), xxxxxxxxxx: IFRS 7 xxxx.&xxxx;20&xxxx;xxxx.&xxxx;x)&xxxx;xxx xxxx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxx, xx reklasifikačních xxxxxxxx, x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxxx reálnou hodnotou xxxxxxxxx xx xxxxxxxxx xxxxxxx výsledku xx xxxxxxx xxxx.&xxxx;4.1.2X xxxxxxxxx XXXX 9. [Xxxxx: Xxxxxxxx aktiva oceněná xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx; Xxxxxxx úplný xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
XXXXXXXXXXXX xxxxx xxxxx xxx xxxxxxx xxxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx v reálné xxxxxxx xx xxxxxxxxx xxxxxxx výsledku xx xxxxxxx xxxxxxxx 5.7.5 xxxxxxxxx XXXX 9, xxxxx není xxxxxxxxxxxxxx xx xxxxx nebo xxxxxx. Xxxxx xxxx xxxxxxxx „Ostatní xxxxx xxxxxxxx xxxxxxxx o daň, xxxxx (xxxxxx) z investic xx xxxxxxxxxxxx nástrojů“. |
||||
totalLabel |
Ostatní xxxxx xxxxxxxx před xxxxxxxx, xxxxxxxx xxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxXxxxxxXxxxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx před xxxxxxxx, zisky (ztráty) x&xxxx;xxxxxxxx xx kapitálových xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;7, xxxxxxxxxx: IAS 1 odst. 91 xxxx. x), xxxxxxxxxx: XXXX 7 odst. 20 písm. a) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxx ostatního xxxxxxx výsledku xxxx xxxxxxxx xx xxxxxx x&xxxx;xxxxxx (xxxxxxx) xx xxxx reálné xxxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx, které xxxxxx xxxxxxxx xxxxxxxx za xxxxxxxxx reálnou xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx výsledku, xx xxxxxxx xxxxxxxx 5.7.5 xxxxxxxxx XXXX 9. [Xxxxx: Ostatní úplný xxxxxxxx před xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxXxxxxxXxXxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx úplný xxxxxxxx xxxx xxxxxxxx, zisky (xxxxxx) xx xxxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxx xxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;7, zveřejnění: XXX 1 odst. 91 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx ostatního úplného xxxxxxxx xxxx zdaněním xx xxxxxx x&xxxx;xxxxxx (xxxxxxx) xx zajišťovacích xxxxxxxx, xxxxx xxxxxxxxx xxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Ostatní xxxxx xxxxxxxx xxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxXxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx úplný xxxxxxxx xxxx zdaněním, zisky (xxxxxx) x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 7, xxxxxxx xxxxx: XXX 19 xxxx.&xxxx;135 xxxx. b), xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 písm. b) |
documentation |
Částka xxxxxxxxx xxxxxxx xxxxxxxx xxxx zdaněním ve xxxxxx k přecenění xxxxx xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxx a ztráty; xxxxxx x&xxxx;xxxxx plánu x&xxxx;xxxxxxxx xxxxxx xxxxxxxxxx xx čistého xxxxx x&xxxx;xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx; x&xxxx;xxxxxxxxx xxxxx dopadu xxxxxxxxx xxxx xxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxxx do xxxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxx (aktiv) z definovaných xxxxxxx. [Xxxxx: Ostatní xxxxx xxxxxxxx; Xxxxx xxxxxxxxxxxx požitků [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx požitků] [Xxxxxxx: Xxxxxxx (xxxxxxx) čistého xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxx xxxx xxxxxxxx, xxxxx (xxxxxx) x&xxxx;xxxxxxxxx xxxxx definovaných xxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxXxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxx zdaněním, xxxxx (xxxxxx) z přecenění xxxxx xxxxxxxxxxxx požitků [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxXxxxxxXxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxx, zisky (xxxxxx) x&xxxx;xxxxxxxxx pozemků, xxxxx x&xxxx;xxxxxxxx, xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;7, xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx úplného xxxxxxxx xxxx zdaněním xx xxxxxx k ziskům (xxxxxxx) xx xxxxxx xx změnám x&xxxx;xxxxxxxx xxxxx z přecenění xxxxxxx, xxxxx x&xxxx;xxxxxxxx, aktiv x&xxxx;xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxx xxxxx. [Odkaz: Xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxx; Xxxxxxxx xxxxx x&xxxx;xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Ostatní úplný xxxxxxxx xxxx zdaněním xx xxxxxxxxx čisté xxxxxxxxx do zahraniční xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 písm. x), xxxxxxxxxx: XXX 39 xxxx.&xxxx;102 písm. a), xxxxxxxxxx: XXXX 9 xxxx.&xxxx;6.5.13 xxxx. a) |
documentation |
Částka xxxxxxxxx úplného výsledku xxxx xxxxxxxx, xx xxxxxxxxxxxxxxxx úpravách, x&xxxx;xxxxxxxxxxx xx zajištěním čisté xxxxxxxxx xx zahraniční xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx výsledek xxxx zdaněním xx xxxxxxxxx xxxxx xxxxxxxxx xx zahraniční xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxx xxxxxxxx, xxxxxx (xxxxxxx) z pojistného xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxx xxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx výsledku |
Zveřejnění: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXX 1 odst. 7, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;91 písm. b), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxx xxxxxxxx, po xxxxxxxxxxxxxxxx xxxxxxxx, xxxxxxxx xx příjmů (nákladů) x&xxxx;xxxxxxxxxx plnění x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxxx xxxxxxxx xxxxxxxxxxxxxxx xx hospodářského xxxxxxxx. [Xxxxx: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx; Xxxxxxxxx xxxxxxxx xxxxxxx [member]] |
||||
totalLabel |
Ostatní xxxxx xxxxxxxx před xxxxxxxx, xxxxxx (náklady) x&xxxx;xxxxxxxxxx xxxxxx z vystavených xxxxxxxxxx smluv vyloučené x&xxxx;xxxxxxxxxxxxx výsledku, xxxxx xxxxx reklasifikovány xx xxxxxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxxXxxxXxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx, xxxx xxxxxxxx, příjmy (náklady) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxx xxxxxxxxxxxxxxx do hospodářského xxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;7, zveřejnění: xxxxxx xx 1. 1. 2023, XXX 1 odst. 91 xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx před xxxxxxxx xxxxxxxx xx příjmů (xxxxxxx) x&xxxx;xxxxxxxxxx plnění x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xx hospodářského xxxxxxxx. [Xxxxx: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx; Xxxxxxxxx xxxxxxxx smlouvy [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, credit |
label |
Ostatní úplný xxxxxxxx xxxx zdaněním, xxxxx xxxxx x&xxxx;xxxxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx regulaci xx vztahu k položkám, xxxxx xxxxx reklasifikovány xx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: XXXX 14 xxxx.&xxxx;22 xxxx. b) |
documentation |
Částka xxxxxxxxx úplného výsledku xxxx xxxxxxxx xx xxxxxx x&xxxx;xxxxxxx pohybu x&xxxx;xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx xx vztahu x&xxxx;xxxxxxxx, xxxxx xxxxx xxxxxxxxxxxxxxx xx xxxxx xxxx ztráty. [Xxxxx: Xxxxxxxx účtů xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx [member]; Ostatní xxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx úplný xxxxxxxx xxxx zdaněním, xxxxx xxxxx x&xxxx;xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx, xxxxx xxxxx xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxx úplný xxxxxxxx xxxx xxxxxxxx, xxxxx xxxxx x&xxxx;xxxxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx ve xxxxxx k položkám, xxxxx xxxxx xxxxxxxxxxxxxxx do xxxxx xxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxXxxxXxxxXxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx před xxxxxxxx, xxxxx xxxxx x&xxxx;xxxxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci xx vztahu x&xxxx;xxxxxxxx, xxxxx nebudou xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: XXXX 14 xxxx.&xxxx;22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx ostatního xxxxxxx výsledku xxxx xxxxxxxx xx xxxxxx x&xxxx;xxxxxxx pohybu x&xxxx;xxxxxxxxxx xxxx xxxxxxxx rozlišení xxx cenové xxxxxxxx xx vztahu x&xxxx;xxxxxxxx, xxxxx nebudou xxxxxxxxxxxxxxx xx zisku xxxx xxxxxx. [Odkaz: Xxxxxxxx xxxx časového xxxxxxxxx xxx cenové xxxxxxxx [xxxxxx]; Xxxxxxx úplný xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx úplný xxxxxxxx očištěný x&xxxx;xxx, xxxxxxx xxxxxxxxxxxx přístupu |
Zveřejnění: xxxxxx xxx xxxxxx xxxxxxx standardu XXXX 9, XXXX 4 xxxx.&xxxx;35X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx přístupu. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx výsledek xxxxxxxx x&xxxx;xxx, xxxxxxx xxxxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxxxx xxxxxxxxxxxx přístupu [abstract] |
||
ifrs-full |
OtherComprehensiveIncomeNetOfTaxAvailableforsaleFinancialAssets |
X duration, xxxxxx |
xxxxx |
Xxxxxxx úplný výsledek xxxxxxxx x&xxxx;xxx, xxxxxxxxxxxxxx xxxxxxxx aktiva |
Zveřejnění: datum xxxxx platnosti 1. 1. 2023, XXX&xxxx;1 xxxx.&xxxx;7, xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXX 1 odst. 91 písm. a) |
documentation |
Částka xxxxxxxxx úplného xxxxxxxx xxxxxxxxxx x&xxxx;xxx, xx xxxxxxxxxxxxxxxx úpravách, xx xxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxxxxxx xxxxxxxx xxxxxx; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx úplný xxxxxxxx očištěný o daň, xxxxxxxxxxxxxx finanční xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxXxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx o daň, xxxxxxxxx xxxxxxxxx xxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;7, xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, xx xxxxxxxxxxxxxxxx úpravách, x&xxxx;xxxxxxxxxxx xx xxxxxxxxxx xxxxxxxxx toků. [Xxxxx: Xxxxxxxxx xxxxxxxxx toků [xxxxxx]; Xxxxxxx úplný xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, zajištění xxxxxxxxx xxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxxXxxxXxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx očištěný x&xxxx;xxx, změna xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx, xxxxxx xxx xxxxxxx xxxxx xxxxxxxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;7, zveřejnění: IAS 1 odst. 91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxx v souvislosti xx změnami reálné xxxxxxx xxxxxxxxxx závazků, xxxxx xxx xxxxxxx xxxxxx xxxxxxxxx xxxxx xxxxxx xxxxxxx. [Odkaz: Xxxxxxx xxxxx xxxxxxxx; Xxxxxxx riziko [xxxxxx]; Xxxxxxxx závazky] |
||||
ifrs-full |
OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreads |
X duration, credit |
label |
Ostatní xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxx xx xxxx xxxxxxxxx měnového xxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;7, zveřejnění: XXX 1 xxxx.&xxxx;91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx úplného xxxxxxxx xxxxxxxxxx o daň, xx xxxxxxxxxxxxxxxx xxxxxxxx, v souvislosti xx xxxxxx ve xxxx xxxxxxxxx xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxx výsledek] |
||||
totalLabel |
Ostatní úplný xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxx xx xxxx xxxxxxxxx měnového rozpětí |
||||
ifrs-full |
OtherComprehensiveIncomeNetOfTaxChangeInValueOfForeignCurrencyBasisSpreadsThatHedgeTimeperiodRelatedHedgedItems |
X duration, xxxxxx |
xxxxx |
Xxxxxxx úplný výsledek xxxxxxxx x&xxxx;xxx, xxxxx xx výši xxxxxxxxx xxxxxxxx xxxxxxx, xxxxx xxxxxxxxx zajištěné xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx výsledku očištěného x&xxxx;xxx x&xxxx;xxxxxxxxxxx se xxxxxx ve xxxx xxxxxxxxx měnového xxxxxxx, xxxxx xxxxxxxxx xxxxxxxxx xxxxxxx spojené s časovým xxxxxxx. [Xxxxx: Ostatní xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxxxxXxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Ostatní xxxxx výsledek očištěný x&xxxx;xxx, xxxxx xx xxxx xxxxxxxxx xxxxxxxx xxxxxxx, xxxxx zajišťuje xxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx. |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx úplný xxxxxxxx xxxxxxxx o daň, změna xx výši xxxxxxxxx xxxxxxxx xxxxxxx, xxxxx xxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx [Xxxxx: Xxxxxxx úplný xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx o daň, xxxxx xx xxxx xxxxxxxxxxxx částí forwardových xxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;7, zveřejnění: XXX 1 xxxx.&xxxx;91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx výsledku xxxxxxxxxx x&xxxx;xxx, po xxxxxxxxxxxxxxxx úpravách, x&xxxx;xxxxxxxxxxx xx změnou xx xxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx smluv. [Xxxxx: Xxxxxxx úplný xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx očištěný x&xxxx;xxx, xxxxx ve xxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxxxXxxxXxxxxXxxxxxxxxxXxxxxxxXxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxx xx xxxx forwardových xxxxx xxxxxxxxxxxx xxxxx, xxxxx xxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx obdobím |
Zveřejnění: XXXX 7 xxxx.&xxxx;24X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx očištěného x&xxxx;xxx x&xxxx;xxxxxxxxxxx xx xxxxxx xx xxxx xxxxxxxxxxxx částí xxxxxxxxxxxx xxxxx, xxxxx xxxxxxxxx xxxxxxxxx položky spojené x&xxxx;xxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx výsledek xxxxxxxx o daň, xxxxx xx xxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx, xxxxx xxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 24E xxxx. c) |
documentation |
Částka xxxxxxxxx xxxxxxx xxxxxxxx očištěného x&xxxx;xxx x&xxxx;xxxxxxxxxxx se xxxxxx xx výši xxxxxxxxxxxx xxxxx forwardových xxxxx, xxxxx zajišťují xxxxxxxxx položky xxxxxxx x&xxxx;xxxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxXxXxxxxXxXxxxXxxxxXxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx výsledek očištěný x&xxxx;xxx, změna x&xxxx;xxxxxx xxxxxxx opcí |
Zveřejnění: IAS 1 odst. 7, xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxx, xx xxxxxxxxxxxxxxxx xxxxxxxx, x&xxxx;xxxxxxxxxxx xx xxxxxx x&xxxx;xxxxxxx xxxxxx hodnoty xxxx. [Odkaz: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxx x&xxxx;xxxxxx xxxxxxx xxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxXxXxxxxXxXxxxXxxxxXxXxxxxxxXxxxXxxxxXxxxxxxxxxXxxxxxxXxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxx x&xxxx;xxxxxx xxxxxxx xxxx, xxxxx xxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X písm. x) |
xxxxxxxxxxxxx |
Xxxxxx ostatního xxxxxxx xxxxxxxx očištěného x&xxxx;xxx x&xxxx;xxxxxxxxxxx xx změnou x&xxxx;xxxxxx xxxxxxx opcí, xxxxx zajišťují xxxxxxxxx xxxxxxx spojené s časovým xxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxXxXxxxxXxXxxxXxxxxXxXxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxxxxXxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Ostatní xxxxx xxxxxxxx očištěný x&xxxx;xxx, xxxxx x&xxxx;xxxxxx xxxxxxx xxxx, které xxxxxxxxx xxxxxxxxx položky xxxxxxx x&xxxx;xxxxxxxxx. |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X písm. x) |
xxxxxxxxxxxxx |
Xxxxxx ostatního úplného xxxxxxxx xxxxxxxxxx x&xxxx;xxx x&xxxx;xxxxxxxxxxx se změnou x&xxxx;xxxxxxx xxxxxx xxxxxxx xxxx, xxxxx zajišťují xxxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxx. [Odkaz: Ostatní xxxxx výsledek] |
||||
ifrs-full |
OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation |
X duration, credit |
label |
Ostatní xxxxx výsledek xxxxxxxx x&xxxx;xxx, xxxxxxx rozdíly xxx xxxxxxxx zahraničních xxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;7, xxxxxxxxxx: XXX 1 odst. 91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx výsledku xxxxxxxxxx o daň, po xxxxxxxxxxxxxxxx xxxxxxxx, v souvislosti x&xxxx;xxxxxxxxx xxxxxxx z přepočtu xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxxxx xxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxXxxxxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx úplný xxxxxxxx xxxxxxxx o daň, xxxxxxx xxxxxxx při xxxxxxxx xxxxxxxxxxxx jednotek x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx úplného výsledku xxxxxxxxxx x&xxxx;xxx, xx xxxxxxxxxxxxxxxx xxxxxxxx, xx. xxxxxx xxxxxxxxx xxxxxxx xxx xxxxxxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx investic x&xxxx;xxxxxxxxxxxx jednotkách. [Xxxxx: Xxxxxxx úplný xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx očištěný x&xxxx;xxx, xxxxxxx rozdíly xxx přepočtu xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx jednotkách |
||||
ifrs-full |
OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslationOfForeignOperationsAndHedgesOfNetInvestmentsInForeignOperationsAbstract |
label |
Ostatní xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxxxx rozdíly xxx xxxxxxxx zahraničních xxxxxxxx a zajištění xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxXxxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx úplný xxxxxxxx xxxxxxxx o daň, xxxxxxx xxxxxxx při xxxxxxxx x&xxxx;xxxxxxxx přepočtu xxxxxxxxxxxx jednotek |
Zveřejnění: XXX 1 xxxx.&xxxx;91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxx xxxxxxxx účetní závěrky xxxxxxxxxx podniku xxxx xxxxxxxxxx jednotky na xxxxx xxxx xxxxxxxxxx. [Xxxxx: Xxxxxxx úplný xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxXxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, credit |
label |
Ostatní xxxxx xxxxxxxx xxxxxxxx o daň, xxxxxxxx výnosy (xxxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx vyloučeny x&xxxx;xxxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;7, xxxxxxxxxx: xxxxxx od 1. 1. 2023, XXX 1 xxxx.&xxxx;91 xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 82, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 90 |
documentation |
Částka xxxxxxxxx úplného výsledku xxxxxxxxxx x&xxxx;xxx, xx xxxxxxxxxxxxxxxx úpravách, xxxxxxxx xx xxxxxxxxxx výnosů (xxxxxxx) x&xxxx;xxxxxxxx zajistných xxxxx. [Xxxxx: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx; Xxxxxx zajistné xxxxxxx [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, finanční xxxxxx (xxxxxxx) z držených xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxxx z hospodářského xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Ostatní xxxxx xxxxxxxx očištěný x&xxxx;xxx, xxxxxxxx xxxxxx xxxxxxx xxxxxxx xxxxxxxx vykázanou xx ostatního xxxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;7, xxxxxxxxxx: XXX 1 odst. 91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxx, po xxxxxxxxxxxxxxxx xxxxxxxx, x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx vykázanou xx ostatního úplného xxxxxxxx xx použití xxxx.&xxxx;4.1.2X xxxxxxxxx IFRS 9. [Xxxxx: Finanční xxxxxx xxxxxxx xxxxxxx xxxxxxxx vykázanou xx xxxxxxxxx xxxxxxx xxxxxxxx; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
XXXXXXXXXXXX xxxxx xxxxx xxx xxxxxxx xxxxx xxxxxxxx xxxxxxxxxxx s kapitálovými nástroji xxxxxxxxxx x&xxxx;xxxxxx hodnotě xx ostatního xxxxxxx xxxxxxxx xx xxxxxxx xxxxxxxx 5.7.5 standardu XXXX 9, který xxxx reklasifikován xx xxxxx xxxx xxxxxx. Xxxxx toho xxxxxxxx „Xxxxxxx xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, zisky (xxxxxx) x&xxxx;xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx“. |
||||
xxxxxXxxxx |
Xxxxxxx úplný xxxxxxxx očištěný x&xxxx;xxx, xxxxxxxx aktiva xxxxxxx xxxxxxx hodnotou xxxxxxxxx xx ostatního úplného xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxXxxxxxXxxxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx úplný xxxxxxxx očištěný o daň, xxxxx (xxxxxx) x&xxxx;xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 7, xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 písm. a) |
documentation |
Částka ostatního xxxxxxx xxxxxxxx očištěného x&xxxx;xxx xx xxxxxx x&xxxx;xxxxxx (ztrátám) xx xxxx xxxxxx xxxxxxx xxxxxxxx do xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxx za xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx ostatního xxxxxxx výsledku, xx xxxxxxx xxxxxxxx 5.7.5 xxxxxxxxx XXXX 9. [Xxxxx: Ostatní xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxXxxxxxXxXxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Ostatní úplný xxxxxxxx xxxxxxxx o daň, xxxxx (xxxxxx) xx xxxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxx xxxxxxxxx do xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;7, xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx ostatního úplného xxxxxxxx xxxxxxxxxx x&xxxx;xxx xx xxxxxx x&xxxx;xxxxxx (xxxxxxx) xx xxxxxxxxxxxxx xxxxxxxx, xxxxx zajišťují xxxxxxxxx do kapitálových xxxxxxxx xxxxxxxxxxx reálnou xxxxxxxx vykázanou xx xxxxxxxxx xxxxxxx výsledku. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxXxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxx (xxxxxx) x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxx požitků |
Zveřejnění: XXX 1 xxxx.&xxxx;7, xxxxxxx xxxxx: IAS 19 xxxx.&xxxx;135 xxxx. x), zveřejnění: IAS 1 xxxx.&xxxx;91 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx o daň ve xxxxxx x&xxxx;xxxxxxxxx plánů xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxx zisky x&xxxx;xxxxxx; xxxxxx z aktiv plánu x&xxxx;xxxxxxxx xxxxxx xxxxxxxxxx xx xxxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx; x&xxxx;xxxxxxxxx xxxxx dopadu maximální xxxx xxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxxx do xxxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxx (xxxxx) z definovaných xxxxxxx. [Xxxxx: Ostatní xxxxx xxxxxxxx; Xxxxx xxxxxxxxxxxx xxxxxxx [member]; Xxxxxx xxxxx [member]; Xxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx požitků] [Xxxxxxx: Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (aktiva) z definovaných xxxxxxx v důsledku xxxxx (xxxxxx) z přecenění x&xxxx;xxxxxxxx xxxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx úplný xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxx, xxxxx (xxxxxx) x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxXxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxx (xxxxxx) x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxx požitků [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxXxxxxxXxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx úplný výsledek xxxxxxxx x&xxxx;xxx, xxxxx (xxxxxx) x&xxxx;xxxxxxxxx pozemků, xxxxx x&xxxx;xxxxxxxx, xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;7, xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 písm. a) |
documentation |
Částka xxxxxxxxx úplného xxxxxxxx xxxxxxxxxx o daň ve xxxxxx x&xxxx;xxxxxx (ztrátám) xx xxxxxx xx xxxxxx x&xxxx;xxxxxxxx xxxxx x&xxxx;xxxxxxxxx pozemků, budov x&xxxx;xxxxxxxx, xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx a nehmotných xxxxx. [Xxxxx: Ostatní úplný xxxxxxxx; Xxxxxxxx xxxxx x&xxxx;xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx o daň xx zajištění xxxxx xxxxxxxxx xx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx. a), xxxxxxxxxx: IAS 39 xxxx.&xxxx;102 xxxx. a), xxxxxxxxxx: XXXX 9 xxxx.&xxxx;6.5.13 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx o daň, po xxxxxxxxxxxxxxxx úpravách, v souvislosti xx xxxxxxxxxx xxxxx xxxxxxxxx xx zahraniční xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx xx xxxxxxxxx xxxxx xxxxxxxxx do zahraniční xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx o daň, xxxxxx (xxxxxxx) z pojistného xxxxxx z vystavených xxxxxxxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, které xxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;7, xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXX 1 odst. 91 xxxx.&xxxx;x), xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx ostatního xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxx, xx xxxxxxxxxxxxxxxx úpravách, xxxxxxxx xx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx plnění x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxxx xxxxxxxx xxxxxxxxxxxxxxx do xxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx plnění; Xxxxxxxxx xxxxxxxx smlouvy [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx o daň, příjmy (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx smluv xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxx budou xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxxXxxxXxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx, xxxxxx (náklady) z pojistného xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxx xxxxxxxxxxxxxxx do hospodářského výsledku |
Zveřejnění: xxxxxx xx 1. 1. 2023, XXX 1 odst. 7, xxxxxxxxxx: účinný od 1.&xxxx;1.&xxxx;2023, IAS 1 xxxx.&xxxx;91 xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;90 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx úplného xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxx xxxxxxxx xx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxxxxx následně xxxxxxxxxxxxxxx do hospodářského xxxxxxxx. [Xxxxx: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx; Xxxxxxxxx xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxx xxxxx x&xxxx;xxxxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx xx vztahu x&xxxx;xxxxxxxx, xxxxx budou xxxxxxxxxxxxxxx xx zisku nebo xxxxxx |
Xxxxxxxxxx: XXXX 14 xxxx.&xxxx;22 písm. x), xxxxxxxxxx: IFRS 14 xxxx.&xxxx;35 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx úplného výsledku xxxxxxxxxx x&xxxx;xxx xx xxxxxx x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxx časového xxxxxxxxx xxx cenové xxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx, které xxxxx xxxxxxxxxxxxxxx xx zisku xxxx ztráty. [Xxxxx: Xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx [xxxxxx]; Ostatní xxxxx výsledek] |
||||
totalLabel |
Ostatní úplný xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxx pohyb x&xxxx;xxxxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx xx xxxxxx k položkám, xxxxx budou xxxxxxxxxxxxxxx xx zisku xxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxx výsledek xxxxxxxx x&xxxx;xxx, čistý xxxxx x&xxxx;xxxxxxxxxx účtů xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx ve xxxxxx x&xxxx;xxxxxxxx, které xxxxx reklasifikovány xx xxxxx xxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxXxxxXxxxXxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxx pohyb x&xxxx;xxxxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx regulaci xx vztahu x&xxxx;xxxxxxxx, xxxxx xxxxxxx xxxxxxxxxxxxxxx xx zisku nebo xxxxxx |
Xxxxxxxxxx: XXXX 14 xxxx.&xxxx;22 písm. a), xxxxxxxxxx: IFRS 14 odst. 35 |
documentation |
Částka xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxx xx xxxxxx x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx ve vztahu x&xxxx;xxxxxxxx, xxxxx xxxxxxx xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx. [Xxxxx: Xxxxxxxx účtů xxxxxxxx xxxxxxxxx při cenové xxxxxxxx [member]; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx výsledek, xxxxx xxxx reklasifikován xx xxxxx xxxx xxxxxx, xxxx zdaněním |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;82X, xxxxxxx xxxxx: XXX 1 xxxx. IG6 |
documentation |
Částka xxxxxxxxx xxxxxxx výsledku, xxxxx xxxx reklasifikován xx xxxxx xxxx ztráty, xxxx zdaněním. [Xxxxx: Xxxxxxx úplný xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xxxxxxxx, xxxxx xxxx reklasifikován xx xxxxx nebo xxxxxx, xxxxxx před xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxXxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx, xxxxx bude xxxxxxxxxxxxxx xx zisku xxxx xxxxxx, xxxxxxxx x&xxxx;xxx |
Xxxxxxx: XXX&xxxx;1 odst. 82A, xxxxxxx: XXX 1 xxxx. XX6 |
xxxxxxxxxxxxx |
Xxxxxx ostatního úplného xxxxxxxx, xxxxx xxxx xxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxxxxx x&xxxx;xxx. [Xxxxx: Xxxxxxx xxxxx výsledek] |
||||
totalLabel |
Ostatní xxxxx xxxxxxxx, xxxxx xxxx xxxxxxxxxxxxxx do xxxxx xxxx xxxxxx, xxxxxx xxxxxxxx x&xxxx;xxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxXxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, credit |
label |
Ostatní xxxxx xxxxxxxx, který xxxxxx xxxxxxxxxxxxxx xx xxxxx nebo xxxxxx, xxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;82X, obvyklá xxxxx: XXX 1 xxxx. XX6 |
xxxxxxxxxxxxx |
Xxxxxx ostatního xxxxxxx výsledku, který xxxxxx xxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx, xxxx zdaněním. [Xxxxx: Xxxxxxx úplný výsledek] |
||||
totalLabel |
Ostatní xxxxx xxxxxxxx, xxxxx xxxxxx xxxxxxxxxxxxxx do xxxxx xxxx ztráty, xxxxxx xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxxXxxxxxXxxxXxxxXxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxXxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx výsledek, xxxxx nebude xxxxxxxxxxxxxx xx zisku xxxx xxxxxx, xxxxxxxx x&xxxx;xxx |
Xxxxxxx: XXX&xxxx;1 odst. 82A, xxxxxxx: XXX 1 xxxx. XX6 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, který xxxxxx xxxxxxxxxxxxxx do zisku xxxx ztráty, očištěného x&xxxx;xxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx úplný xxxxxxxx, xxxxx xxxxxx xxxxxxxxxxxxxx xx zisku xxxx xxxxxx, xxxxxx xxxxxxxx o daň |
||||
ifrs-full |
OtherContingentLiabilitiesMember |
member |
label |
Ostatní xxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;88 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxx xxxxxxxx xxxxxxxxxxxx samostatně x&xxxx;xxxxx výkazu xxxx xxxxxxxxx. [Xxxxx: Podmíněné xxxxxxx [member]] |
||||
ifrs-full |
OtherCurrentAssets |
X instant, xxxxx |
xxxxx |
Xxxx xxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxx krátkodobých xxxxx, které xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxxx aktiva] |
||||
ifrs-full |
OtherCurrentBorrowingsAndCurrentPortionOfOtherNoncurrentBorrowings |
X instant, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx část xxxxxxxxx xxxxxxxxxxxx výpůjček |
Obvyklá praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx ostatních xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxx xxxxxxxxx dlouhodobých xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Ostatní krátkodobá xxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;54 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxxxxxx xxxxxxxxxxxx samostatně v témže xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxx xxxxxx; Xxxxxxxxxx xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxxx závazky |
Zveřejnění: XXX 1 xxxx.&xxxx;54 písm. x), xxxxxxxxxx: XXXX 12 xxxx. X13 xxxx. b) |
documentation |
Výše xxxxxxxxxxxx xxxxxxxxxx xxxxxxx, které xxxxxxxx xxxxxxxxxxxx samostatně x&xxxx;xxxxx xxxxxx nebo xxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxx závazky; Xxxxxxxxxx xxxxxxxx závazky] |
||||
ifrs-full |
OtherCurrentLiabilities |
X instant, credit |
label |
Ostatní xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých xxxxxxx, které jednotka xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx komentáři. [Xxxxx: Xxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx krátkodobá xxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých xxxxxxxxxxxx xxxxx, xxxxx xxxxxxxx xxxxxxxxxxxx samostatně x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxx krátkodobých nefinančních xxxxxxx, xxxxx jednotka xxxxxxxxxxxx xxxxxxxxxx v témže xxxxxx nebo xxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx závazků, xxxxx jednotka xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx výkazu xxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Ostatní xxxxxxxxxx xxxxxxxxxx |
Xxxxxxx: IAS 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx ostatních krátkodobých xxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx držené xxxxxxx nástroje |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxxxxx xxxxxxxx v držení xxxxxx xxxxxxxx, které xxxxxxxx xxxxxxxxxxxx samostatně x&xxxx;xxxxx xxxxxx nebo komentáři. [Xxxxx: Xxxxxx dluhové xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxXxxxXxxxxXxXxxxxxxXxxxxxxxxxxXxxXxxxxxXxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxXxXxxxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx, xxxxxx xxxxxx mezi xxxxxxx xxxxxxxx xxx xxxxxxxx xxxxxxxx a transakční xxxxx, xxxx xx xxx xxxxxxxxx xx xxxxx xxxx xxxxxx |
Xxxxxxx: XXXX 7 xxxx.&xxxx;28 xxxx.&xxxx;x), xxxxxxx: XXXX 7 xxxx. XX14 |
xxxxxxxxxxxxx |
Xxxxxxx x&xxxx;xxxxxxx rozdílu xxxx xxxxxxx xxxxxxxx xxx xxxxxxxx xxxxxxxx a transakční xxxxx xxxxxxxxxx nástrojů, xxxx xx xxx xxxxxxxxx xx xxxxx xxxx xxxxxx, které xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx výkazu nebo xxxxxxxxx. [Odkaz: Úhrnný xxxxxx xxxx reálnou xxxxxxxx xxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx, xxxx má být xxxxxxxxx xx zisku xxxx ztráty; Xxxxxxxx xxxxxxxx, třída [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxxx, xxxxxx xxxxxx xxxx reálnou hodnotou xxx xxxxxxxx vykázání x&xxxx;xxxxxxxxxx xxxxx, xxxx xx xxx xxxxxxxxx xx xxxxx xxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxXxXxxxXxxXxxxXxxxxxxxxxxXxXxxxxxxxxXxXxxxXxxxx |
(X) xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxx prostředcích x&xxxx;xxxxxxxxx xxxxxxxxxxxxx xx xxxxxx x&xxxx;xxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxx xxxxxxxxx xxxxxxxxxx a peněžními xxxxxxxxxxx xx xxxxxx x&xxxx;xxxxxxxxx xxxxxx x&xxxx;xx xxxxxx x&xxxx;xxxxxxxx xxxxxx, které xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx výkazu xxxx xxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx ekvivalenty] |
||||
negatedLabel |
Ostatní xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxx ekvivalentech xx xxxxxx x&xxxx;xxxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxXxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xxxxx [member] |
Příklad: XXX 10 xxxx.&xxxx;22 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxx, xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx v témže výkazu xxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Ostatní xxxxxxx na xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;19 odst. 5 |
documentation |
Částka xxxxxxxxx xxxxxxx na xxxxxxxxxxx, které xxxxxxxx xxxxxxxxxxxx samostatně v témže xxxxxx nebo xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx [member] |
Obvyklá xxxxx: XXX&xxxx;37 xxxx.&xxxx;88 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx podmíněné xxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx, xxxxx jednotka xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx nebo xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxXxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx rezerva v souvislosti x&xxxx;xxxxxxxx xxxxxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;37 odst. 84 |
documentation |
Tento xxxx xxxxxxxxxxx rezervu x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx, xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
OtherEquityInterest |
X instant, xxxxxx |
xxxxx |
Xxxx podíl na xxxxxxxx xxxxxxxx |
Xxxxxxx: IAS 1 odst. 78 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx na xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxx xxxxxxxxxx xxxxxxxx, který jednotka xxxxxxxxxxxx samostatně v témže xxxxxx nebo xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxx xx xxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;106 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx vlastního kapitálu xxxxxx xxxxxxxx xxx xxxxxxxxxx kapitálu, který xxxxxxxx xxxxxxxxxxxx samostatně x&xxxx;xxxxx výkazu nebo xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx cenné xxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;94, xxxxxxx: XXXX 13 xxxx. XX60 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx v témže výkazu xxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxXxxxxxxx |
(X) duration, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx, xxxxx xxxxxx |
Xxxxxxx: IAS 1 xxxx.&xxxx;103, xxxxxxxxxx: IAS 1 xxxx.&xxxx;99, xxxxxxxxxx: XXX 26 odst. 35 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxx nákladů, které xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx, pokud xxxxxxx xxxxxxx xxxxx xxxxxxx xxxxx funkce xxxxxxx. |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Ostatní xxxxxxx, xxxxx druhu |
Příklad: IAS 1 odst. 102, xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;99 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx, xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx, xxxxx xxxxxxx analýzu xxxxx xxxxxxx xxxxx xxxxx xxxxxxx. [Odkaz: Xxxxxxx, xxxxx xxxxx] |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxx xxxxxxx |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxXxxXxxxxxxxxxXxxxxxx |
(X) xxxxxxxx, debit |
label |
Ostatní xxxxxxx na poplatky x&xxxx;xxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx, xxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxx xx poplatky x&xxxx;xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxxx na xxxxxxxx x&xxxx;xxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxXxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx z poplatků x&xxxx;xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxx prostředků x&xxxx;xxxxxxxxx xxxxxxxxxxx, které xxxxxxxx xxxxxxxxxxxx samostatně x&xxxx;xxxxx výkazu xxxx xxxxxxxxx. [Odkaz: Xxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka ostatních xxxxxxxxxx xxxxxxx, xxxxx xxxxxxxx xxxxxxxxxxxx samostatně x&xxxx;xxxxx xxxxxx nebo xxxxxxxxx. [Xxxxx: Finanční xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxx xxxxxx, xxxxx jednotka xxxxxxxxxxxx samostatně v témže xxxxxx xxxx komentáři. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx finanční xxxxxx (xxxxxxx) |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx finančních výnosů xxxx nákladů, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx (náklady)] |
||||
ifrs-full |
OtherFinancialAssets |
X instant, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 1 odst. 54 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx finančních xxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Ostatní finanční xxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;54 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxx nezveřejňuje xxxxxxxxxx x&xxxx;xxxxx xxxxxx nebo xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx zisky (xxxxxx) |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;102, xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;103 |
xxxxxxxxxxxxx |
Xxxxx (xxxxxx), které účetní xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx nebo xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;36 odst. 127 |
documentation |
Tento xxxx představuje xxxxxxxxxxxx xxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx samostatně x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Ostatní xxxxxxxx xxxxxx |
Xxxxxxx: IAS 1 xxxx.&xxxx;102, xxxxxxx: IAS 1 xxxx.&xxxx;103, xxxxxxxxxx: XXX 26 xxxx.&xxxx;35 písm. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx výnosů, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx výkazu xxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxXxxxXxxxxxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx (xxxxxxx) pocházející x&xxxx;xxxxxxxxx podniků, spoluovládaných xxxxxxxx a přidružených podniků |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxx nákladů xxxxxxxxxxxxx z dceřiných xxxxxxx, xxxxxxxxxxxxxxx xxxxxxxx a přidružených xxxxxxx, xxxxx xxxxxx xxxxxxxx nezveřejňuje samostatně x&xxxx;xxxxx výkazu nebo xxxxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxXxxxxxxxxXxxxxxxxxxXxxxxxxXxxxXxxxxXxXxxxxxxXxxxxxxxxxxXxxXxxxxxXxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxXxXxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx, xxxxxx xxxxxx mezi xxxxxxx xxxxxxxx při xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxx, xxxx xx xxx xxxxxxxxx xx xxxxx xxxx xxxxxx |
Xxxxxxx: XXXX 7 odst. 28 xxxx.&xxxx;x), příklad: IFRS 7 xxxx. XX14 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxxx xxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxx nástrojů, xxxx má xxx xxxxxxxxx do xxxxx xxxx xxxxxx, xxxxx xxxxxx jednotka nezveřejňuje xxxxxxxxxx x&xxxx;xxxxx výkazu xxxx xxxxxxxxx. [Odkaz: Xxxxxx xxxxxx xxxx xxxxxxx xxxxxxxx xxx xxxxxxxx zaúčtování x&xxxx;xxxxxxxxxx xxxxx, xxxx má xxx xxxxxxxxx do xxxxx nebo xxxxxx; Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, credit |
label |
Ostatní xxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, xxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx jednotlivě xxxxxxxxxxxx xxxxxx ostatního xxxxxxx xxxxxxxx před zdaněním, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Ostatní xxxxx xxxxxxxx xxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx ostatního xxxxxxx xxxxxxxx, xxxxxxxxxx x&xxxx;xxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx nevýznamných složek xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxx, xxxxx xxxxxxxx nezveřejňuje xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Ostatní xxxxx výsledek] |
||||
ifrs-full |
OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities |
X duration, debit |
label |
Ostatní xxxxxxx xxxxxxx (xxxxxx), xxxxxxxxxxxxx jako xxxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;7 odst. 21 |
documentation |
Peněžní xxxxxxx (xxxxxx), klasifikované xxxx xxxxxxxxxxx, které xxxxxx xxxxxxxx nezveřejňuje xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxx peněžní xxxxxxx (xxxxxx) |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxxxxxxXxXxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Ostatní xxxxxxx xxxxxxx (xxxxxx), klasifikované xxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;7 xxxx.&xxxx;21 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx (xxxxxx), klasifikované jako xxxxxxxxxx xxxxxxxx, které xxxxxx jednotka xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxx xxxxxxx (xxxxxx) |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxxxxxxXxXxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxx (xxxxxx), xxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;7 odst. 14 |
documentation |
Peněžní xxxxxxx (xxxxxx), xxxxxxxxxxxxx xxxx provozní xxxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx samostatně x&xxxx;xxxxx xxxxxx nebo komentáři. |
||||
terseLabel |
Ostatní xxxxxxx xxxxxxx (xxxxxx) |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxx aktiva |
Obvyklá xxxxx: XXX&xxxx;38 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx aktiv, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx v témže výkazu xxxx xxxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx s výjimkou xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx aktiva [xxxxxx] |
Xxxxxxx praxe: XXX&xxxx;38 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxx nehmotných xxxxx, xxxxx xxxxxx jednotka xxxxxxxxxxxx samostatně x&xxxx;xxxxx xxxxxx nebo komentáři. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Ostatní xxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;2 odst. 37 |
documentation |
Hodnota xxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx v témže xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx v témže výkazu xxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx plynoucí z vystavených xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx |
Xxxxxxx: xxxxx konce platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x), příklad: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX22 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx pojistných x&xxxx;xxxxxxxxxx xxxxx, které účetní xxxxxxxx xxxxxxxxxxxx samostatně x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Závazky xxxxxxxx z vystavených xxxxxxxxxx x&xxxx;xxxxxxxxxx smluv] |
||||
ifrs-full |
OtherLongtermBenefits |
X duration, debit |
label |
Ostatní xxxxxxxxxx zaměstnanecké xxxxxxx |
Xxxxxxx xxxxx: IAS 19 odst. 158 |
documentation |
Částka xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxxx při ukončení xxxxxxxxxx xxxxxx. Xxxx xxxxxxx mohou xxxxxxxxx xxxxxxxxxx xxxxxxxx volna, xxxxxxx a ostatní požitky xx výsluhu, požitky xxx xxxxxxxxxx pracovní xxxxxxxxxxxx, dlouhodobé xxxxxx xx zisku a odměny x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxx. [Xxxxx: Náklady na xxxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Ostatní xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 1 odst. 78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxx na xxxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxxxxxxXxxxxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;19 xxxx.&xxxx;144 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx významné xxxxxxxxxxx xxxxxxx xxxx xxxxxxxx xxxxxxxxxxxxxxxxxxx xxxxxxxxxx pro xxxxxxxxx xxxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx požitků. [Xxxxx: Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxxx]; Xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, v současné hodnotě] |
||||
ifrs-full |
OtherMaterialActuarialAssumptionsMember |
member |
label |
Ostatní xxxxxxxx xxxxxxxxxxxxxxxxxxx předpoklady [xxxxxx] |
Xxxxxxx xxxxx: IAS 19 xxxx.&xxxx;145 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxx pojistněmatematické xxxxxxxxxxx, xxxxx xxxxxx jednotka xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx významné xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 8 odst. 23 xxxx.&xxxx;x), xxxxxxxxxx: XXXX 8 xxxx.&xxxx;28 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx nepeněžních xxxxxxx xxxx xxxxxx a amortizace. |
||||
ifrs-full |
OtherNoncurrentAssets |
X instant, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxx, která xxxxxx jednotka xxxxxxxxxxxx xxxxxxxxxx v témže xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxxx aktiva] |
||||
ifrs-full |
OtherNoncurrentFinancialAssets |
X instant, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxxx aktiva |
Zveřejnění: XXX 1 xxxx.&xxxx;54 xxxx. d) |
documentation |
Částka xxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx komentáři. [Xxxxx: Xxxx xxxxxxxx aktiva] |
||||
ifrs-full |
OtherNoncurrentFinancialLiabilities |
X instant, xxxxxx |
xxxxx |
Xxxxxxx dlouhodobé xxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;54 písm. m), xxxxxxxxxx: IFRS 12 xxxx. X13 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxx nezveřejňuje xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 odst. 55 |
documentation |
Částka dlouhodobých xxxxxxx, xxxxx účetní xxxxxxxx xxxxxxxxxxxx samostatně x&xxxx;xxxxx xxxxxx nebo xxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx dlouhodobých xxxxxxxxxxxx aktiv, xxxxx xxxxxx jednotka nezveřejňuje xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 55 |
documentation |
Částka xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxxx xxxxxx jednotka xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx komentáři. [Xxxxx: Xxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx závazků, xxxxx účetní xxxxxxxx xxxxxxxxxxxx samostatně x&xxxx;xxxxx xxxxxx xxxx komentáři. |
||||
ifrs-full |
OtherNoncurrentReceivables |
X instant, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxxxxx |
Xxxxxxx: XXX 1 odst. 78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx ostatních xxxxxxxxxxxx xxxxxxxxxx. [Odkaz: Xxxxxxx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Ostatní xxxxxxxxxx xxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx závazků, xxxxx xxxxxx jednotka xxxxxxxxxxxx samostatně x&xxxx;xxxxx xxxxxx xxxx komentáři. [Xxxxx: Ostatní xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxXxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx provozní xxxxxx (xxxxxxx) |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx provozních xxxxxx (xxxxxxx), xxxxx xxxxxx jednotka xxxxxxxxxxxx xxxxxxxxxx v témže xxxxxx xxxx komentáři. |
||||
ifrs-full |
OtherPayables |
X instant, credit |
label |
Ostatní xxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx, které xxxxxx xxxxxxxx nezveřejňuje xxxxxxxxxx v témže xxxxxx xxxx komentáři. |
||||
ifrs-full |
OtherPriceRiskMember |
member |
label |
Jiné cenové xxxxxx [member] |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 124, xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;125, xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;127, zveřejnění: xxxxxx xx 1. 1. 2023, IFRS 17 xxxx.&xxxx;128 písm. a) xxx ii), zveřejnění: XXXX&xxxx;7 – Xxxxxxxx xxxxx |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxx tržního xxxxxx xxxxxxxxxxxxx xxxxxx, že xxxxxx hodnota xxxx xxxxxxx peněžní toky xxxxxxxxxx xxxxxxxx xx xxxxx měnit x&xxxx;xxxxxxxx xxxx xxxxxxx xxx (xxxxx xxxx, xxxxx xxxxxxxxx z úrokového rizika xxxx xxxxxxxx xxxxxx), xx xx xxxx xxxx xxxxx způsobeny xxxxxxxx, které jsou xxxxxxxxxx xxx xxxxxx xxxxxxxx xxxxxxx nebo xxxx emitenta, xxxxx xxxxxxxx xxxxxxxxxxxxx všechny xxxxxxx finanční xxxxxxxx xxxxxxxxxxx xx xxxx. [Xxxxx: Xxxxxx xxxxxx [xxxxxx]; Xxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx nástroje, xxxxx [member]] |
||||
ifrs-full |
OtherPropertyPlantAndEquipment |
X instant, debit |
label |
Ostatní xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;16 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx, xxxxx xxxxxx jednotka xxxxxxxxxxxx samostatně v témže xxxxxx nebo komentáři. [Xxxxx: Pozemky, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxxxxXxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx pozemky, xxxxxx x&xxxx;xxxxxxxx [xxxxxx] |
Xxxxxxx praxe: XXX&xxxx;16 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx třídu pozemků, xxxxx a zařízení xxxxxxxxxxxxx xxxxxxx, budovy a zařízení, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx komentáři. [Xxxxx: Pozemky, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Ostatní xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;78 xxxx.&xxxx;x), xxxxxxxxxx: XXX 37 xxxx.&xxxx;84 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxx rezerv xx xxxxxxxxxxxxx požitky. [Xxxxx: Rezervy] |
||||
totalLabel |
Ostatní rezervy xxxxxx |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxx xxxxxxx xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxx rezervy xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx[xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;37 xxxx.&xxxx;84 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx rezerv xx xxxxxxxxxxxxx xxxxxxx Představuje xxxx standardní xxxxxxx xxx osu „Xxxxx xxxxxx rezerv“, xxxx-xx xxxxxx xxxxx jiný xxxx. [Xxxxx: Xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx |
Xxxxxxx: XXX 1 xxxx.&xxxx;78 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx komentáři. |
||||
ifrs-full |
OtherRegulatoryDeferralAccountCreditBalances |
X instant, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx zůstatky účtů xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx |
Xxxxxxx: IFRS 14 xxxx.&xxxx;25, příklad: XXXX 14 odst. XX5 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx v témže výkazu xxxx xxxxxxxxx. [Odkaz: Xxxxxxxx zůstatky xxxx xxxxxxxx rozlišení xxx xxxxxx regulaci] |
||||
ifrs-full |
OtherRegulatoryDeferralAccountDebitBalances |
X instant, debit |
label |
Ostatní xxxxxxx zůstatky účtů xxxxxxxx xxxxxxxxx při xxxxxx regulaci |
Příklad: IFRS 14 xxxx.&xxxx;25, xxxxxxx: IFRS 14 xxxx. XX5 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx v témže výkazu xxxx xxxxxxxxx. [Odkaz: Xxxxxxx xxxxxxxx xxxx xxxxxxxx rozlišení při xxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxx xxxxxx [member] |
Zveřejnění: XXX&xxxx;24 xxxx.&xxxx;19 písm. g) |
documentation |
Tento člen xxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx, která xxxxxx xxxxxxxx nezveřejňuje samostatně x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx [member]] |
||||
ifrs-full |
OtherReserves |
X instant, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xxxxx |
Xxxxxxx: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx rezervní fondy x&xxxx;xxxxx xxxxxxxxx xxxxxxxx, xxx xxxxxxxxxxxxx xxxxx [Xxxxx: Xxxxxxxxxxx zisky] |
||||
ifrs-full |
OtherReservesMember |
member |
label |
Ostatní xxxxxxxx xxxxx [xxxxxx] |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;106, xxxxxxxxxx: XXX 1 xxxx.&xxxx;79 xxxx. b) |
documentation |
Tento xxxx xxxxxxxxxxx složku xxxxxxxxx kapitálu xxxxxxxxxxxxx xxxxxxxx xxxxx v rámci xxxxxxxxx kapitálu, xxx xxxxxxxxxxxxx zisků. Xxxxxxxxxxx xxxx standardní xxxxxxx xxx osu „Xxxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxx xxxxxxxx“, xxxx-xx xxxxxx xxxxx jiný xxxx. [Xxxxx: Xxxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxxxxx ze xxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx samostatně v témže xxxxxx xxxx xxxxxxxxx. [Xxxxx: Výnosy] |
||||
ifrs-full |
OtherReversalsOfProvisions |
X duration, credit |
label |
Jiné xxxxxxx xxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;98 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxx, xxxxx xxxxxx xxxxxxxx nezveřejňuje samostatně x&xxxx;xxxxx výkazu xxxx xxxxxxxxx. [Xxxxx: Xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxXxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;19 xxxx.&xxxx;9 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xx xxxxxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxxxx), xxxxx xxxx xxx xxxxx xxxxxxxxx xxxxx xxxxxxxxxx xx xxxxxxxx xxxxxx xx konce xxxxxxxx xxxxxx, xx xxxxxx xxxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxx, které xxxxxx xxxxxxxx nezveřejňuje xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Odkaz: Xxxxxxx xx xxxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx krátkodobé rezervy |
Zveřejnění: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxx xx xxxxxxxxxxxxx požitky. [Xxxxx: Xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Další xxxxxxxxx hmotná xxxx xxxxxxxx aktiva |
Zveřejnění: IFRS 3 xxxx.&xxxx;X64 písm. f) bod ii) |
documentation |
K datu xxxxxxxx stanovená reálná xxxxxxx dalších xxxxxxxx xxxx nehmotných aktiv (xxxxxx podniku nebo xxxxxxxxx xxxxxxx xxxxxxxxxx) xxxxxxxxxxx jako xxxxxxxxxxxx x&xxxx;xxxxxxxxx kombinaci, která xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx; Podnikové xxxxxxxxx [xxxxxx]; Dceřiné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxXxxxxxxXxxXxxxxxxxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxXxxXxxXxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Ostatní xxxxxx xxxxxx xx xxxxxx xxxxxxxxxxxx xxxxxxxx xxxxx s daňovými xxxxxxx (xxxxxx) |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx, která xxxxxxxxxxx xxxxxx xxxx xxxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxx xxxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx (xxxxxxx), xxxxx xxxxxx xxxxxxxx nezveřejňuje xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Účetní xxxx; Xxxxxx xxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxXxxXxxxXxxxxxxXxxXxxxxxxxxxxxxxXxxxxxxXxxxxxxxxxXxxxxxXxxXxxXxxxxxxXxxxxx |
X.XX duration |
label |
Ostatní xxxxxx xxxxxx xxxxx xx xxxxxx sesouhlasení účetního xxxxx x&xxxx;xxxxxxxx xxxxxxx (xxxxxx) |
Xxxxxxxxxx: IAS 12 xxxx.&xxxx;81 písm. x) xxx ii) |
documentation |
Úhrnné xxxxxx xxxxxx sazby na xxxxxxxxxxxx průměrné xxxxxx xxxxx x&xxxx;xxxxxxx daňovou xxxxxx, xxxxx xxxxxx xxxxxxxx nezveřejňuje samostatně x&xxxx;xxxxxxxxxxxx. [Xxxxx: Průměrná xxxxxx sazba; Xxxxxx xxxxxx sazba] |
||||
ifrs-full |
OtherTemporaryDifferencesMember |
member |
label |
Ostatní xxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx praxe: XXX&xxxx;12 xxxx.&xxxx;81&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxx xxxxxxx, xxxxx účetní xxxxxxxx xxxxxxxxxxxx samostatně x&xxxx;xxxxx xxxxxx xxxx komentáři. [Xxxxx: Přechodné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxxx, xxxxx xxxxxx xxxxxxxx nezveřejňuje xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxXxxxxxxxxXxXxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxxxx xxxxxx xxxxxxxxx a aktivované |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;85, xxxxxxx: XXX 1 xxxx. IG6 |
documentation |
Hodnota vlastní xxxxx xxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx, xxxxx xxxx xxxxxxx xxxxxxxxxxxxx xxxx xxxxxxx, xxxxxx xxxxxx jednotka xxxxxxxxxxxx xxxxxxxxxx v témže xxxxxx xxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxXxxxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Peněžní xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IAS 7 odst. 16 |
documentation |
Peněžní xxxxx xxx xxxxxxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxxxXxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx zemědělská xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;41 xxxx.&xxxx;46 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxXxxXxxxxxxXxxxxXxxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx xxx xxxxxxxxxxx se xxxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxXxxxXxXxxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx xxxxxxxxx, xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 24 odst. 18 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx xxxxxxxxx xxx xxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx strany [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxXxxxXxXxxxxxXxXxxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx účetní xxxxxxxx, transakce se xxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 24 odst. 18 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxx účetní xxxxxxxx xxx transakcích xx xxxxxxxxxxx stranami. [Xxxxx: Spřízněné xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxxXxxxxxxxXxxxxXxxxxxxxxxXxxxxxxxXxxxXxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx užívaná xxxxxxxxxx, xxxxx xx xxxxxxx xxxxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXX 16 odst. 29B |
documentation |
Částka xxxxxxx, budov x&xxxx;xxxxxxxx xxxxxxxxxxxxx nemovitost užívanou xxxxxxxxxx, xxxxx je xxxxxxx xxxxxx modelu xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx reálnou hodnotou xxxxx xxxxxxxx 29X xxxxxxxxx XXX 16. [Xxxxx: Pozemky, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxxXxxxxxxxXxxxxXxxxxxxxxxXxxxxxxxXxxxXxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx užívaná xxxxxxxxxx, xxxxx xx xxxxxxx xxxxxx modelu xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx [member] |
Zveřejnění: xxxxxx xx 1. 1. 2023, XXX 16 odst. 29B |
documentation |
Tento xxxx xxxxxxxxxxx xxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx nemovitost xxxxxxxx xxxxxxxxxx, xxxxx xx xxxxxxx pomocí xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxx xxxxxxxx 29X xxxxxxxxx XXX 16. [Xxxxx: Pozemky, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX 24 xxxx.&xxxx;19 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxxxxxx, xxxxx xxxxxx jednu xxxx xxxx xxxxxx xxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxXxxxXxxxxxXxxxxXxxxxxxXxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxx xx xxxxx xxxxxxxxxxxx požitků, xxxxx xxxxx xxxxxx xxxx xxxxxxxx jednotkami xx xxxxxxx, xxxxxxxxx xx xxxxxxxxxxx stranami |
Příklad: XXX&xxxx;24 xxxx.&xxxx;22 |
xxxxxxxxxxxxx |
Xxxxxx vyjadřující účast xxxxxx xxxxxxxx xx xxxxx xxxxxxxxxxxx xxxxxxx, xxxxx xxxxx rizika xxxx xxxxxxxx jednotkami xx xxxxxxx. [Odkaz: Xxxxx definovaných požitků [xxxxxx]; Xxxxxxxxx strany [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx xxxxxxxxx xxxxxx kladná xxxxxxx XXXX. Xxxxx xx xxxxx prvek xxxxxxx s vázanými xxxxx, xxxx xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx a amortizace [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [member]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx hodnot xxxxxxxxxx podle xxxxxxxxxxx XXXX [member]; Xxxxx xxxxxxxxx výše xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx standardy XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx u penězotvorné xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxx (xxxxxx) u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené změnami xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (snížení) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidel xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (v současné xxxxxxx) [member]; Xxxx xxxxxx hodnota [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Účinek xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [member]] |
||||
ifrs-full |
ParValuePerShare |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx hodnota xxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;79 xxxx.&xxxx;x) bod iii) |
documentation |
Nominální xxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxXxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxx po xxxxxxxxxx [xxxx] |
Xxxxxxx: IFRS 7 xxxx.&xxxx;35X, xxxxxxx xxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx pojmy, xxxxxxx xx tabulka vyplněna. |
||||
ifrs-full |
PastDueStatusMember |
member [xxxxxxx] |
xxxxx |
Xxxx xx splatnosti [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx všechny xxxxx xx xxxxxxxxxx. Xxxxxxxxxxx také standardní xxxxxxx xxx xxx „Xxxx po xxxxxxxxxx“, xxxx-xx použit xxxxx xxxx člen. |
||||
ifrs-full |
PastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset |
X duration, xxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) čistého xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx na xxxxxx xxxxxx x&xxxx;xxxxx (xxxxx) x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: XXX 19 odst. 141 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxx xxxxxx x&xxxx;xxxxx (zisků) x&xxxx;xxxxxxxxxx. [Xxxxx: Xxxxxxx (zvýšení) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx požitků xxxxxxxxxxx xx xxxxx (xxxxx) xxxxxxxxxxxx z vypořádání; Čisté xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx] |
||||
xxxXxxxx |
Xxxxx xxxxxxx (snížení) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxx xxxxxx x&xxxx;xxxxx (xxxxx) x&xxxx;xxxxxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxxxXxxxXxxXxxxxXxxxxxXxxxxxxXxxxXxxxxxxxxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xx minulé xxxxxx x&xxxx;xxxxx (ztráty) xxxxxxxxxx x&xxxx;xxxxxxxxxx, xxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxxxxxXxxxXxxXxxxxxXxxxxXxxxxxxXxxxXxxxxxxxxxxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxx xxxxxx x&xxxx;xxxxxx (xxxxx) vznikající x&xxxx;xxxxxxxxxx, xxxxx&xxxx;xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 19 xxxx.&xxxx;135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx (xxxxxx) xxxxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxx xxxxxx x&xxxx;xxxxx (xxxxx) x&xxxx;xxxxxxxxxx. [Xxxxx: Xxxxxxx xx xxxxxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx výsledku, xxxxx xxxxxxxxxxxx xxxxxxx; Xxxxxxx xx xxxxxx xxxxxx, xxxxx xxxxxxxxxxxx xxxxxxx] [Srovnej: Xxxxxxx (xxxxxxx) xxxxxxx závazku (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx z nákladů xx xxxxxx xxxxxx x&xxxx;xxxxx (xxxxx) x&xxxx;xxxxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx na xxxxxx služby x&xxxx;xxxxxx (xxxxx) xxxxxxxxxx z vypořádání xxxxxx, xxxxx&xxxx;xxxxxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxXxxxxxxXxxxXxxXxxxxxXxxxxXxxxxxxXxxxXxxxxxxxxxxXxxxxxxXxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xx xxxxxx xxxxxx x&xxxx;xxxxxx (xxxxx) xxxxxxxxxx x&xxxx;xxxxxxxxxx, xxxxx&xxxx;xxxxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxxxxxXxxxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx na xxxxxx xxxxxx, plány xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 19 xxxx.&xxxx;135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx (xxxxxx) xxxxxxxxxxxxx x&xxxx;xxxxxxx xx xxxxxx xxxxxx. Xxxxxxx xx xxxxxx xxxxxx, xxxxx vyjadřují xxxxx současné xxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, xxx souvisí xx xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxx xx xxxx plánu (zavedení, xxxxxxx xxxx změny xxxxx xxxxxxxxxxxx xxxxxxx) xxxx xxxx xxxxxxx (xxxxxxxx xxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxxxx xxx xxxx xxxxxx xxxxxxxxx). [Xxxxx: Xxxxxxx na xxxxxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx výsledku, xxxxx xxxxxxxxxxxx požitků; Xxxxx xxxxxxxxxxxx požitků [xxxxxx]] [Xxxxxxx: Xxxxxxx (xxxxxxx) xxxxxxx závazků (aktiv) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx na xxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxxxXxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (aktiv) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xx minulé xxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;141 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx závazků (xxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx z nákladů na xxxxxx xxxxxx. Náklady xx xxxxxx služby, xxxxx xxxxxxxxx xxxxx xxxxxxxx hodnoty závazných xxxxxxxx z definovaných xxxxxxx, xxx souvisí se xxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxxx obdobích, xxxxx xxxxxxxxx xx xxxx xxxxx (xxxxxxxx, zrušení xxxx xxxxx xxxxx xxxxxxxxxxxx xxxxxxx) nebo xxxx xxxxxxx (xxxxxxxx xxxxxxx xxxxx zaměstnanců xxxxxxxxxxx xxx xxxx xxxxxx xxxxxxxxx). [Xxxxx: Xxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx; Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxx energie |
Obvyklá xxxxx: XXX&xxxx;1 odst. 78 |
documentation |
Částka xxxxxxx z nákupu xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx z nákupu dlouhodobých xxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxx aktiv. [Xxxxx: Xxxxxxxxxx aktiva] |
||||
ifrs-full |
PayablesOnSocialSecurityAndTaxesOtherThanIncomeTax |
X instant, xxxxxx |
xxxxx |
Xxxxxxx xx xxxxxxxxxx zabezpečení x&xxxx;xxxx s výjimkou daně x&xxxx;xxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxxx částka xx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxx x&xxxx;xxxxxxxx xxxx z příjmů. Xxxx x&xxxx;xxxxxx zahrnují xxxxxxx daně xxxxxxx xxxx i v zahraničí, xxxxx xxxx počítané xx xxxxxxxxxxxx xxxxx. Xxxx x&xxxx;xxxxxx xxxxxxxx i takové xxxx, xxxx jsou xxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxx, xxxxxxxxxxx xxxxxxxx xxxx ze xxxxxxxxxx ujednání xxx xxxxxxxxxxx vykazujícímu xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxXxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxx xx xxxxxx xxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx náklady na xxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxxxxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Platby xxxxxx xx xxxxxxxx xxxxxxxx. |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx na xxxxxx xxxxxxxxxxx s vývojovými xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxx xx xxxxxxx a vyhodnocení |
Obvyklá xxxxx: IAS 7 odst. 14 |
documentation |
Peněžní xxxxx na výdaje xxxxxxx xxxxxx jednotce xx xxxxxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxx, xxx je xxxxxxxxx proveditelnost x&xxxx;xxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxx nerostného xxxxxx xxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxXxxXxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx pojistného x&xxxx;xxxxxxxxxx xxxxxx, xxxxxxx x&xxxx;xxxxxx xxxxxx x&xxxx;xxxxxxxxx |
Xxxxxxx: Datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 7 odst. 14 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx na xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx, splátek a jiných xxxxxx x&xxxx;xxxxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx nároků, splátek x&xxxx;xxxxxx užitků x&xxxx;xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxXxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx nákladů xx xxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 odst. 17 |
documentation |
Peněžní xxxxx xx náklady xx xxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xx změn xxxxxx x&xxxx;xxxxxxxxx společnostech, xxxxx xxxxxxx xx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 7 xxxx.&xxxx;42X, xxxxxxxxxx: XXX 7 odst. 42B |
documentation |
Peněžní xxxxx xx xxxxx xxxxxx v dceřiných společnostech, xxxxx nevedou ke xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx xx xxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxx, xxxxx xxxxxxx xx xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxXxxxXxxXxxxxxxXxXxxxxxxXxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xx smluv uzavřených xx účelem xxxxxxx xxxx obchodování |
Příklad: XXX&xxxx;7 xxxx.&xxxx;14 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx smlouvy uzavřené xx účelem xxxxxxx xxxx xxxxxxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxx xx xxxxx xxxxxxxxxx xx xxxxxx xxxxxxx xxxx xxxxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
(X) xxxxxxxx, debit |
label |
Snížení (xxxxxxx) xxxxxxx závazku (xxxxxx) z definovaných xxxxxxx xxxxxxxxxxx z plateb x&xxxx;xxxxx |
Xxxxxxxxxx: XXX&xxxx;19 odst. 141 písm. g) |
documentation |
Snížení (zvýšení) xxxxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx požitků vyplývající x&xxxx;xxxxxx x&xxxx;xxxxx. [Odkaz: Xxxxx závazky (xxxxxx) x&xxxx;xxxxxxxxxxxx požitků] |
||||
commentaryGuidance |
Snížení xxxxxxxx xxxxxxx závazného příslibu x&xxxx;xxxxxxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx z plateb x&xxxx;xxxxx xx měla xxx xxxxxxxx xxxxxxx xxxxxxxx. Xxxxxxx reálné xxxxxxx aktiv xxxxx xxxxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxx xxxxxxxxxxx xxxxxxx čistého xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (xxxxxxxxxx xxxxxxx čistého xxxxxx xxxxxxxxxxxx požitků) x&xxxx;xxxx xx xxx xxxxxxxx zápornou hodnotou. |
||||
negatedLabel |
Zvýšení (xxxxxxx) xxxxxxx závazku (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxXxXxxxxxxxxxxXxxXxxxxxxXxxxxxxXxxxxxxxxXxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (zvýšení) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx požitků xxxxxxxxxxx x&xxxx;xxxxxx xx xxxxxx x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;19 odst. 141 písm. g) |
documentation |
Snížení (xxxxxxx) xxxxxxx xxxxxxx (xxxxx) x&xxxx;xxxxxxxxxxxx požitků x&xxxx;xxxxxxxx xxxxxx x&xxxx;xxxxx xx xxxxxx x&xxxx;xxxxxxxxxx. [Xxxxx: Xxxxxxx (zvýšení) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx xx zisků (xxxxx) xxxxxxxxxxxx z vypořádání; Xxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx xxxxxxx Plány definovaných xxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxx současné xxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx požitků xxxx xxxxxxx závazku x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxx xx xxxxxx k vypořádání xx xxxx xxx xxxxxxxx xxxxxxx xxxxxxxx. Xxxxxxx reálné xxxxxxx xxxxx plánu xxxxxxxxxxx x&xxxx;xxxxxx xx xxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (xxxxxxxxxx xxxxxxx xxxxxxx aktiva xxxxxxxxxxxx xxxxxxx) x&xxxx;xxxx xx xxx xxxxxxxx xxxxxxxx xxxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx vyplývající z plateb xx xxxxxx x&xxxx;xxxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxxXxxxxx |
(X) xxxxxxxx, credit |
label |
Snížení xxxx xx náhradu xxxxxxxxxxxxx xx xxxxxxxxx přísliby x&xxxx;xxxxxxxxxxxx požitků, vyplývající x&xxxx;xxxxxx xx vztahu x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;19 odst. 141 písm. g) |
documentation |
Snížení (xxxxxxx) x&xxxx;xxxx xx xxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxxxxxxxx z plateb xx vztahu k vypořádání [Xxxxx: Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx požitků xxxxxxxxxxx xx zisků (ztrát) xxxxxxxxxxxx x&xxxx;xxxxxxxxxx; Xxxxx xxxxxxxxxxxx xxxxxxx [member]] |
||||
negatedLabel |
Zvýšení (xxxxxxx) xxxx xx xxxxxxx souvisejících xx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, vyplývající x&xxxx;xxxxxx xx xxxxxx x&xxxx;xxxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
(X) xxxxxxxx, credit |
label |
Platby xxxxxxx x&xxxx;xxxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxxx |
Xxxxxxx: XXX 7 xxxx.&xxxx;17 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx xxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxxx. [Odkaz: Xxxxxxx x&xxxx;xxxxxxxx] |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxXxxxxxXxxxxxxxxxx |
(X) xxxxxxxx, credit |
label |
Platby xxxxxx xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx xxxxxx xxxxxxxxxxxx xxxxxxxx, které xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx v témže xxxxxx xxxx xxxxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxXxXxxxxxXxxxxxxXxxxxx |
(X) duration, xxxxxx |
xxxxx |
Xxxxxx xx xxxxxx xxxx zpětný xxxxx xxxxx účetní xxxxxxxx |
Xxxxxxx: XXX 7 xxxx.&xxxx;17 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx odtok xx xxxxxx xxxx xxxxxx xxxxx xxxxx xxxxxx jednotky. |
||||
negatedLabel |
Platby xx xxxxxx nebo xxxxxx xxxxx xxxxx xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxXxxXxXxxxxxXxXxxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxx |
Xxxxxxx: XXX 7 xxxx.&xxxx;14 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx xxxxxx xxxxxxxxxxxx x&xxxx;xx platby jejich xxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxx xxxxxxxxxxxx a jejich xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxxXxXxxxxxxXxxxxxXxxxXxxXxxxxxXxXxxxxxXxxXxxxxxxxxxxxXxxxXxxXxxx |
(X) xxxxxxxx, credit |
label |
Platby xx xxxxxx xx xxxx aktiv držených xx xxxxxx pronájmu xxxxx xxxxxx x&xxxx;xxxxxxxx xx účelem xxxxxxx |
Xxxxxxx: XXX&xxxx;7 odst. 14 |
documentation |
Peněžní xxxxx xx xxxxxx xx xxxx aktiv xxxxxxxx xx xxxxxx pronájmu xxxxx xxxxxx x&xxxx;xxxxxxxx xx xxxxxx xxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxx xx xxxxxx xx xxxx xxxxx držených xx xxxxxx xxxxxxxx xxxxx xxxxxx x&xxxx;xxxxxxxx xx xxxxxx prodeje |
||||
ifrs-full |
PaymentsToSuppliersForGoodsAndServices |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxxx xxxxx a služeb |
Příklad: XXX 7 xxxx.&xxxx;14 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xxxxxxxxxxx xxxxx x&xxxx;xxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxx xxxxxxxxxxx xxxxx a služeb |
||||
ifrs-full |
PaymentsToSuppliersForGoodsAndServicesAndToAndOnBehalfOfEmployees |
X duration, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxxx xxxxx a služeb x&xxxx;xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;14 |
xxxxxxxxxxxxx |
Xxxxxxx odtok na xxxxxx xxxxxxxxxxx xxxxx x&xxxx;xxxxxx x&xxxx;xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx [member] |
Obvyklá xxxxx: XXX 19 xxxx.&xxxx;138 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxx definovaných xxxxxxx [member]] |
||||
ifrs-full |
PercentageOfEntitysRevenue |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxx účetní xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;8 xxxx.&xxxx;34 |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X.XX instant |
label |
Procento xxxxxxxxx možného xxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx |
Xxxxxxxxxx: XXX 19 odst. 145 písm. a) |
documentation |
Procento xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxxxxxxxxxxx předpoklady [member]] |
||||
ifrs-full |
PercentageOfReasonablyPossibleDecreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17 |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxx, xxxxx xxxxxxx xx xxxxx xxxxxxxxxxx xx rozsahu působnosti XXXX 17 |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;128 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxx proměnné xxxxxx, xxxxx vyplývá xx xxxxx spadajících xx xxxxxxx xxxxxxxxxx IFRS 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxx |
X.XX instant |
label |
Procentní xxxxx xxxxxxxxx možného xxxxxxx xxxxxxxxxxxxxxx vstupní xxxxxxxx, xxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx xxxxxxxxx možného xxxxxxx nepozorovatelné vstupní xxxxxxxx xxxxxxxxx xxx xxxxxxx xxxxx xxxxxxx xxxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxxxx tento xxxxx xxx xxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxx, které xxxxxx vyjádřeny jako xxxxxxxxx xxxxxx – xxxx. xxxxxxxxxxxxx xxxxxxx xxxxxxxxx toků. Xxxxx xxxxx xxxxxxxxxx i pro xxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx u vstupních xxxxxxx, xxxxx jsou xxxxxxxxx xxxx xxxxxxxxx xxxxxx – xxxx. xxxxxxx 8xxxxxxxxx diskontní sazby x&xxxx;2 xxxxxxxxx xxxx xx 6xxxxxxxxx diskontní xxxxx. Xxxxx xxxxx xxxxxxxxxxxx xxx relativní xxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxx jako procentní xxxxxx – xxxx. 2xxxxxxxxx snížení 8procentní xxxxxxxxx xxxxx xx xxxxxxxxx sazbu 7,84 xxxxxxxx (xx. xxxxxxxxxx 0,98). V takových xxxxxxxxx xxxxxxxx prvky xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx možného xxxxxxx xxxxxxxxxxxxxxx vstupní xxxxxxxx, xxxxxxx kapitálové xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxxxxxxxx vstupní xxxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxxxx xxxxx xxxxx xxx xxxxxxx xxxxxxxxx xxxx procentní xxxxxx x&xxxx;xxxxxxxxx xxxxxxx, xxxxx xxxxxx vyjádřeny xxxx xxxxxxxxx xxxxxx – xxxx. dvouprocentní snížení xxxxxxxxx xxxx. Xxxxx xxxxx xxxxxxxxxx x&xxxx;xxx xxxxxxx vyjádřená v procentních xxxxxx x&xxxx;xxxxxxxxx xxxxxxx, xxxxx xxxx vyjádřeny xxxx procentní podíly – např. xxxxxxx 8xxxxxxxxx diskontní sazby x&xxxx;2 procentní body xx 6xxxxxxxxx diskontní xxxxx. Tento xxxxx xxxxxxxxxxxx xxx xxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxxx – xxxx. 2xxxxxxxxx xxxxxxx 8procentní xxxxxxxxx xxxxx xx xxxxxxxxx xxxxx 7,84 xxxxxxxx (xx. xxxxxxxxxx 0,98). V takových xxxxxxxxx xxxxxxxx prvky xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxx nepozorovatelné xxxxxxx xxxxxxxx, xxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx xxxxxxxxx xxxxxxx snížení xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxx reálnou xxxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxxxx xxxxx xxxxx xxx xxxxxxx vyjádřená xxxx xxxxxxxxx podíly x&xxxx;xxxxxxxxx xxxxxxx, xxxxx nejsou xxxxxxxxx jako xxxxxxxxx xxxxxx – např. xxxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxx. Xxxxx prvek xxxxxxxxxx x&xxxx;xxx snížení xxxxxxxxx v procentních xxxxxx x&xxxx;xxxxxxxxx veličin, xxxxx xxxx xxxxxxxxx xxxx xxxxxxxxx podíly – xxxx. xxxxxxx 8xxxxxxxxx xxxxxxxxx xxxxx o 2 xxxxxxxxx body na 6xxxxxxxxx diskontní xxxxx. Xxxxx prvek nepoužívejte xxx relativní změny xxxxxxxxx veličin vyjádřených xxxx xxxxxxxxx xxxxxx – xxxx. 2xxxxxxxxx xxxxxxx 8procentní xxxxxxxxx xxxxx xx diskontní xxxxx 7,84 procenta (xx. vynásobené 0,98). X&xxxx;xxxxxxxx případech xxxxxxxx xxxxx rozšíření. |
||||
ifrs-full |
PercentageOfReasonablyPossibleIncreaseInActuarialAssumption |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx možného xxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx |
Xxxxxxxxxx: IAS 19 odst. 145 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxxx možného xxxxxxx xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxxxxxx xxxxxxx závazného xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxXxxxxxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17 |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxx přiměřeně xxxxxxx xxxxxxx xxxxxxxx xxxxxx, xxxxx vyplývá xx xxxxx spadajících xx xxxxxxx xxxxxxxxxx XXXX 17 |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;128 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxx proměnné xxxxxx, xxxxx xxxxxxx xx xxxxx xxxxxxxxxxx do xxxxxxx xxxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxx xxxxxxxxx xxxxxxx zvýšení xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx, xxxxxx |
Xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx přiměřeně možného xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xxx xxxxxxx aktiv xxxxxxx xxxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxxxx xxxxx xxxxx xxx xxxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxxxxx veličin, xxxxx xxxxxx vyjádřeny xxxx xxxxxxxxx xxxxxx – xxxx. 2procentní xxxxxxx xxxxxxxxx xxxx. Tento xxxxx používejte x&xxxx;xxx xxxxxxx xxxxxxxxx v procentních xxxxxx u vstupních xxxxxxx, xxxxx xxxx xxxxxxxxx xxxx procentní xxxxxx – xxxx. xxxxxxx 8xxxxxxxxx xxxxxxxxx sazby x&xxxx;2 procentní xxxx xx 10xxxxxxxxx diskontní xxxxx. Xxxxx prvek xxxxxxxxxxxx pro relativní xxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxxx – xxxx. 2xxxxxxxxx zvýšení 8xxxxxxxxx xxxxxxxxx xxxxx xx xxxxxxxxx xxxxx 8,16 xxxxxxxx (xx. vynásobené 1,02). X&xxxx;xxxxxxxx případech xxxxxxxx xxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx možného xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod ii) |
documentation |
Procentní xxxxx xxxxxxxxx možného zvýšení xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx reálnou xxxxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxxxxxxxxx xxxxx xxxxx xxx xxxxxxx xxxxxxxxx xxxx procentní xxxxxx x&xxxx;xxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxx – xxxx. 2procentní xxxxxxx xxxxxxxxx xxxx. Xxxxx xxxxx xxxxxxxxxx x&xxxx;xxx xxxxxxx vyjádřená v procentních xxxxxx x&xxxx;xxxxxxxxx veličin, xxxxx jsou xxxxxxxxx xxxx xxxxxxxxx podíly – xxxx. xxxxxxx 8xxxxxxxxx diskontní xxxxx x&xxxx;2 xxxxxxxxx body xx 10xxxxxxxxx diskontní xxxxx. Xxxxx xxxxx xxxxxxxxxxxx xxx relativní xxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxx xxxx xxxxxxxxx xxxxxx – xxxx. 2xxxxxxxxx xxxxxxx 8procentní xxxxxxxxx sazby na xxxxxxxxx xxxxx 8,16 xxxxxxxx (tj. vynásobené 1,02). V takových případech xxxxxxxx xxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxx přiměřeně xxxxxxx zvýšení xxxxxxxxxxxxxxx xxxxxxx veličiny, závazky |
Obvyklá xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxxxxx podíl xxxxxxxxx možného xxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xxx ocenění xxxxxxx xxxxxxx hodnotou. |
||||
commentaryGuidance |
Používejte xxxxx xxxxx xxx xxxxxxx xxxxxxxxx xxxx xxxxxxxxx podíly x&xxxx;xxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxxx xxxx xxxxxxxxx xxxxxx – xxxx. 2xxxxxxxxx xxxxxxx xxxxxxxxx xxxx. Xxxxx prvek xxxxxxxxxx x&xxxx;xxx xxxxxxx xxxxxxxxx v procentních xxxxxx x&xxxx;xxxxxxxxx veličin, které xxxx vyjádřeny jako xxxxxxxxx xxxxxx – xxxx. xxxxxxx 8xxxxxxxxx xxxxxxxxx xxxxx x&xxxx;2 xxxxxxxxx body xx 10xxxxxxxxx diskontní xxxxx. Xxxxx prvek xxxxxxxxxxxx xxx relativní změny xxxxxxxxx veličin vyjádřených xxxx xxxxxxxxx xxxxxx – xxxx. 2xxxxxxxxx xxxxxxx 8xxxxxxxxx xxxxxxxxx xxxxx na xxxxxxxxx xxxxx 8,16 xxxxxxxx (xx. xxxxxxxxxx 1,02). X&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxx xxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxxxXxxxxxxxxXxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx xxxxxx na xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 3 odst. B64 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxx xx vlastním kapitálu xxxxxxxx v podnikové kombinaci. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxx [xxxx] |
Xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx xxxx xxxxx v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxx x&xxxx;xxxxxx [xxxxxx] |
Xxxxxxxxxx: IFRS 15 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx xxxxxxx k plnění. Xxxxxxxx x&xxxx;xxxxxx xx xxxxxx xxxxxxx xx xxxxxxx xx xxxxxxxxxx xxxxxxx xx xxxxxxxxx xxx: x) xxxxx xxxx xxxxxx (xxxx xxxxxx xxxxx xxxx xxxxxx), xxxxx xxxx xxxxxxxxxxx; xxxx x) xxxxx xxxxxxxxxxxxx zboží nebo xxxxxx, které xxxx x&xxxx;xxxxxxxx stejné a které xx xxxxxx xxxxxx xxxxxxx xx xxxxxxxxx. Xxxxx člen xxxx xxxxxxxxxxx standardní xxxxxxx xxx xxx „Xxxxxxx x&xxxx;xxxxxx“, xxxx-xx xxxxxx xxxxx xxxx člen. |
||||
ifrs-full |
PerformanceObligationsSatisfiedAtPointInTimeMember |
member |
label |
Závazky x&xxxx;xxxxxx xxxxxxx xxxxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;125 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxxxxx. Xxxxxx xxxxxxxx splní xxxxxxx k plnění jednorázově, xxxxx xxxx xxxxx xxxxxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxXxxxxxxxxXxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxx xxxxxx xxxxxxxx [member] |
Zveřejnění: XXXX&xxxx;15 odst. 124 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxx k plnění xxxxxx xxxxxxxx. Xxxxxx xxxxxxxx xxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxx, xxxxx xx splněno xxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx: x) xxxxxxxx xxxxxxx a spotřebovává xxxxxxx xxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxxx účetní jednotkou xxxxxxxx x&xxxx;xxx, xxx xxxxxx xxxxxxxx xxxxxx xxxxxxxxx; x) xxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxx, xxxxxxxxxx xx xxxxxxxxxx aktivum (xxxxxxxxx xxxxxxxxxxx xxxxxx), xxxxxxx xxxxxxxx toto xxxxxxx xxxxxxxxxx xxx v době xxxx xxxxxxxxx nebo xxxxxxxxxxxx; nebo x) xxxxxxx poskytovaným xxxxxx xxxxxxxxx xxxxxxxx aktivum, xxx xxx xx xxxxxx jednotka xxxx xxxxxxxxxxxx xxxxxxx, x&xxxx;xxxxxx xxxxxxxx má xxxxxx xxxxxxxxxxx xxxxx xx xxxxxx xx dosud xxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxx, x&xxxx;xxxxx se účetní xxxxxxx vztahuje |
Zveřejnění: XXX 1 xxxx.&xxxx;51 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx, x&xxxx;xxxxx xx daná xxxxxx xxxxxxx xxxx xxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxxXxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxx, x&xxxx;xxxxxx xxxxxxx |
Xxxxxxx praxe: XXX 19 xxxx.&xxxx;57 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx aktiv xxxxx xxxxxxxxxxxx xxxxxxx. Xxxxxx xxxxx xxxxxxxx xxxxxx xxxxxx fondem xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx smlouvy. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxx xxxxx celkem, x&xxxx;xxxxxx hodnotě |
||||
ifrs-full |
PlanAssetsMember |
member |
label |
Aktiva plánu [xxxxxx] |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;140 xxxx.&xxxx;x) bod x) |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxxx xxxxx xxxxxxxxxxxx xxxxxxx. Xxxxxx xxxxx xxxxxxxx: x) aktiva xxxxxx fondem xxxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx a b) xxxxxxxxx pojistné smlouvy. |
||||
ifrs-full |
PlantsMember |
member |
label |
Rostliny [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;41 xxxx.&xxxx;41 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxxxxXxxxxxxxxxXxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy x&xxxx;xxxxxxxx xx správu xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx za xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxx xx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxxxXxxxXxxxxxxxXxxxxxxxxxXxXxxxXxxXxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxx xxxxxxxxxxx (xxxxxxxxxx) xxxxxx xxxxxxxxx z peněžních xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx |
Xxxxxxxxxx: XXX 7 xxxx.&xxxx;40 xxxx. x) |
xxxxxxxxxxxxx |
Xxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxxxx xxxx xxxxxxx xxxxxxxx dceřiných podniků xxxx xxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]; Peněžní prostředky x&xxxx;xxxxxxx xxxxxxxxxxx; Xxxxxx xxxxxxxxx (xxxxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxxxxXxxxxxxxxxXxxxXxxxxxxXxXxxxxxxxxxXxXxxxXxxxxxxxxxxxXxXxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxXxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxx xxxxx (xxxxx) vykázaných x&xxxx;xxxxxxx pozbytí ovládání xxxxxxxxx xxxxxxx, xxxxxx xxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx xxxxxxxx dceřiného xxxxxxx |
Xxxxxxxxxx: XXXX 14 xxxx. B28 |
documentation |
Část xxxxx (xxxxx) x&xxxx;xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx, xxxxxx xxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx. [Odkaz: Xxxxx (xxxxxx) vykázané x&xxxx;xxxxxxx xxxxxxx ovládání xxxxxxxxx xxxxxxx; Zůstatky xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxxxxXxxxxxxxxxXxxxXxxxxxxXxXxxxxxxxxxXxXxxxXxxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxXxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxx zisků (xxxxx) x&xxxx;xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx, xxxxxx xxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxx xxxxxxx. |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;19 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxx zisků (xxxxx) z pozbytí xxxxxxxx xxxxxxxxx xxxxxxx, xxxxxx xxx xxxxxxxx k vykázání xxxxxxxx xxxxxxxxx ponechané x&xxxx;xxxxxxx dceřiném xxxxxxx x&xxxx;xxxx xxxxxxx ovládání x&xxxx;xxxxxx xxxxxxx. [Xxxxx: Xxxxx (xxxxxx) xxxxxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx; Dceřiné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxXxxxxxxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxxxxxxxxx požitky xx xxxxxxxx pracovního xxxxxx v hospodářském xxxxxxxx, xxxxx xxxxxxxxxxxx požitků |
Obvyklá xxxxx: XXX&xxxx;19 xxxx.&xxxx;135 xxxx.&xxxx;x), xxxxxxx xxxxx: XXX&xxxx;19 xxxx.&xxxx;5 |
xxxxxxxxxxxxx |
Xxxxxx nákladů xx zaměstnanecké xxxxxxx xx xxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxx xxxxxxxxxxxx požitků. [Xxxxx: Zisk (xxxxxx); Xxxxx xxxxxxxxxxxx požitků [xxxxxx]] [Xxxxxxx: Zvýšení (xxxxxxx) čistého xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxx xx xxxxxxxxxxxxx xxxxxxx po xxxxxxxx xxxxxxxxxx xxxxxx v hospodářském xxxxxxxx, xxxxx xxxxxxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxXxxxxxxXxxxxxxXxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xx xxxxxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxxxxx xxxxxx v hospodářském xxxxxxxx, xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxXxxxxxxXxxxxxxXxxxxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx zaměstnanecké xxxxxxx xx skončení pracovního xxxxxx, xxxxx xxxxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;19 xxxx.&xxxx;53 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xx xxxxxxxxxxxxx xxxxxxx po skončení xxxxxxxxxx xxxxxx xxxxxxxxxxxxx x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxxxx. Xxxxx definovaných příspěvků xxxx xxxxx xxxxxxxxxxxxxxx xxxxxxx xx skončení xxxxxxxxxx xxxxxx, dle xxxxxxx xxxxx účetní xxxxxxxx xxxxx xxxxxxxxx xxxxxxxxx xx xxxxxxxxxx xxxxxx xxxxxxxx (xxxxx) x&xxxx;xxxx žádnou xxxxxxx xxxx mimosmluvní xxxxxxxxx xxxxxx xxxxx xxxxxxxxx, xxxxx fond nemá xxxxxxxxxx xxxxxx xx xxxxxxx všech zaměstnaneckých xxxxxxx xxxxxxxxxxxxx se xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxx x&xxxx;x&xxxx;xxxxxxxxxxx obdobích. |
||||
ifrs-full |
PostemploymentBenefitExpenseInProfitOrLoss |
X duration, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxxxxxxxxx xxxxxxx po xxxxxxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx praxe: IAS 19 xxxx.&xxxx;5 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xx xxxxxxxxxxxxx xxxxxxx po xxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxxxx xx hospodářského xxxxxxxx |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxx na xxxxxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxxxxx poměru x&xxxx;xxxxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxXxxxxxxXxXxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxx xx xxxxxxxxxxxxx požitky xx xxxxxxxx xxxxxxxxxx poměru x&xxxx;xxxxxxxxxxxx výsledku [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxXxxxxxxXxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxxx xxxxxxx v oblasti xxxxxxxxx péče xx xxxxxxxx xxxxxxxxxx poměru [xxxxxx] |
Xxxxxxx: XXX 19 xxxx.&xxxx;138 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx plány xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxxxx xxxx po xxxxxxxx xxxxxxxxxx poměru. [Xxxxx: Xxxxx definovaných xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxxXxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxx akciemi [xxxxxx] |
Xxxxxxx: XXX 10 odst. 22 xxxx. f) |
documentation |
Tento člen xxxxxxxxxxx transakce x&xxxx;xxxxxxxxxxxxx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx akcie [member]] |
||||
ifrs-full |
PowerGeneratingAssetsMember |
member |
label |
Aktiva xxxxxxxx k výrobě elektrické xxxxxxx [member] |
Obvyklá xxxxx: XXX&xxxx;16 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx pozemků, xxxxx x&xxxx;xxxxxxxx, která xxxxxxxxxxx aktiva xxxxxxxx x&xxxx;xxxxxx xxxxxxxxxx energie. [Xxxxx: Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxx xxxxxxxxx smlouvy [xxxxxx] |
Xxxxxxx: XXXX 15 xxxx.&xxxx;128 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx xx základě xxxxxxx xx získání xxxx xxxxxxx smluv xx xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxx uzavřením xxxxxxx. [Odkaz: Xxxxxx xxxxxxxxxx xx základě xxxxxxx na xxxxxxx xxxx splnění xxxxx xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx akcie [xxxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;79 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxxx xxxxxxxx, xxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxxx nadřazené xxxxxxxx xxxxxx, ale xxxxxxxxx dluhovým nástrojům x&xxxx;xxxxxxxx xxxxxx. [Odkaz: Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxXxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx, xxx xxxxxxxxxx |
Xxxxxxx xxxxx: xxxxx xxxxx platnosti 1. 1. 2023, XXX 1 odst. 85 |
documentation |
Částka xxxxxxxxxxxx xxxxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx předčasného xxxxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;40 xxxx.&xxxx;x), xxxxxxx: IFRS 7 xxxx. XX32 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxx xxxxxx, xx xxxxx xxxxxx xxxxxxxxxx xxxxxx xxxxx xxxxxxxx xxxxxx, xxxxxxx druhá strana xxxxxx dříve nebo xxxxxxx, xxx se xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [member]] |
||||
ifrs-full |
Prepayments |
X instant, xxxxx |
xxxxx |
Xxxxxx xxxxxx |
Xxxxxxx: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx, xxxxx představují xxxxxx xxxxxxxxx xx xxxxx x&xxxx;xxxxxx před xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;55, xxxxxxx xxxxx: XXX&xxxx;1 odst. 78 |
documentation |
Částka xxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxxxxx aktiv. [Odkaz: Xxxxxx xxxxxx; Výnosy xxxxxxxx xxxxxx xxxxxx xxxxxxxxx aktiv] |
||||
totalLabel |
Platby předem x&xxxx;xxxxxx xxxxxxxx xxxxxx xxxxxx xxxxxx xxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxx a výnosy xxxxxxxx období xxxxxx xxxxxxxxx aktiv [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx předem x&xxxx;xxxxxx xxxxxxxx období x&xxxx;xxxxxxxx xxxxxxxxx aktiv |
Obvyklá praxe: XXX 1 xxxx.&xxxx;55, xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxx období x&xxxx;xxxxxxxx smluvních xxxxx. [Xxxxx: Platby xxxxxx; Xxxxxx xxxxxxxx období x&xxxx;xxxxxxxx smluvních aktiv] |
||||
totalLabel |
Platby xxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxx celkem x&xxxx;xxxxxxxx xxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxXxXxxxxxXxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx leasingů xx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxXxXxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx překrývacího xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxXxXxxxxxxXxxxxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx hodnota xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX 19 odst. 140 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx hodnotu xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx. Xxxxxxxx hodnota xxxxxxxxx příslibů x&xxxx;xxxxxxxxxxxx xxxxxxx xx současná xxxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx nezbytných x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xx xxxxxx poskytnutých zaměstnanci x&xxxx;xxxxxx x&xxxx;x&xxxx;xxxxxxxxxx xxxxxx, xxx odečtení aktiv xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXXXXXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx XXXX [xxxxxx] |
Xxxxxxxxxx: XXXX 1 odst. 24, xxxxxxxxxx: IFRS 1 xxxx.&xxxx;29, xxxxxxx xxxxx: XXXX&xxxx;1 odst. 30 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxx účetnictví, xxxxx účetní xxxxxxxx xxxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxx xxxxxxxxx IFRS. [Xxxxx: XXXX [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxx [member] |
Zveřejnění: IAS 1 xxxx.&xxxx;106 písm. x), xxxxxxxxxx: IAS 8 xxxx.&xxxx;28 xxxx.&xxxx;x) bod x), xxxxxxxxxx: IAS 8 xxxx.&xxxx;29 xxxx.&xxxx;x) bod x), xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;49 písm. b) bod x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx dříve xxxxxxx x&xxxx;xxxxxx závěrce (xx. xxxx xxxxxxxxxxxxxx aplikací xxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx). |
||||
xxxx-xxxx |
XxxxxXxxxxXxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxx cenového xxxxxx |
Xxxxxxxxxx: XXX 29 odst. 39 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxx xxxxxxxx indexu xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx informací x&xxxx;xxxxxx xxxxxxx účetní xxxxxxxx, xxxxx funkční měna xx měnou hyperinflační xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxXxXxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxxxxxXxxxxxXxxXxxx |
X&xxxx;xxxxxxx, credit |
label |
Ceny uvedené x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxx koupi xxxxxxxxxx xxxxx za xxxxxxxx |
Xxxxxxx: IFRS 7 xxxx. X11X xxxx. x) |
xxxxxxxxxxxxx |
Xxxx xxxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxxx xxxxx xx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxx xxxxx xxxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;138 písm. a) |
documentation |
Místo, xxx účetní xxxxxxxx xxxxxxxx xxxxxxxx xxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxXxxxxxxxXxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 xxxx. x) bod xx), xxxxxxxxxx: IAS 27 xxxx.&xxxx;17 xxxx. b) xxx xx), xxxxxxxxxx: XXXX 12 xxxx.&xxxx;21 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxx xxxxx xxxxxxxxx; Přidružené xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxXxxxxxxxXxXxxxxxXxxxxXxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxXxxxXxxxXxxxxxxxXxxXxxxxxXxx |
xxxx |
xxxxx |
Xxxxxx xxxxx xxxxxxxxx účetní jednotky, xxxxx konsolidované účetní xxxxxxx xxxx sestaveny x&xxxx;xxxx x&xxxx;xxxxxxxxx xxx xxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 27 xxxx.&xxxx;16 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxxxx xxxxxxxx, xxxxx konsolidované xxxxxx xxxxxxx, které xxxx v souladu xx xxxxxxxxx XXXX, byly xxxxxxxxx x&xxxx;xxxx x&xxxx;xxxxxxxxx xxx veřejné xxxxxxx. [Xxxxx: Konsolidované [xxxxxx]; XXXX [member]] |
||||
ifrs-full |
PrincipalPlaceOfBusinessOfJointOperation |
text |
label |
Hlavní xxxxx xxxxxxxxx společných činností |
Zveřejnění: XXXX 12 xxxx.&xxxx;21 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx podnikání společných xxxxxxxx. [Xxxxx: Společné xxxxxxxx [member]; Xxxxxx xxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxXxxxxxxxXxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxxx xxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 xxxx. b) bod xx), xxxxxxxxxx: IAS 27 odst. 17 xxxx. x) bod xx), xxxxxxxxxx: XXXX 12 xxxx.&xxxx;21 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx xxxxx podnikání; Xxxxxxxx podniky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxXxxxxxxxXxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxx xxxxx xxxxxxxxx xxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 xxxx. b) xxx ii), zveřejnění: XXX 27 xxxx.&xxxx;17 xxxx. b) xxx xx), xxxxxxxxxx: XXXX 12 xxxx.&xxxx;12 xxxx. x), xxxxxxxxxx: IFRS 12 xxxx.&xxxx;19X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx místo xxxxxxxxx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx místo xxxxxxxxx; Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxxxxxxx xxxxxxx [xxxx] |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, příklad: XXXX 7 odst. XX20X |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx vztah xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx vyplněna. |
||||
ifrs-full |
ProbabilityOfDefaultMeasurementInputMember |
member |
label |
Pravděpodobnost xxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx] |
Xxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx. x), příklad: XXXX 13 odst. XX63 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxxxxxxxx xxxxxxx, xxxxx xx xxxxxxx xxxx vstupní xxxxxxxx xxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, příklad: XXXX 7 odst. IG20C |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Příjmy x&xxxx;xxxxxxxx, klasifikované xxxx xxxxxxxxxxx |
Xxxxxxx: XXX 7 xxxx.&xxxx;17 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx ze změn xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxx, xxxxx xxxxxxx xx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 7 xxxx.&xxxx;42X, zveřejnění: XXX 7 xxxx.&xxxx;42X |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx ze xxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxx, xxxxx nevedou ke xxxxxx ovládání. [Odkaz: Xxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
ProceedsFromContributionsOfNoncontrollingInterests |
X duration, xxxxx |
xxxxx |
Xxxxxx z příspěvků xxxxxxxxxxxxxxxx xxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx z příjmů x&xxxx;xxxxxxxxx xxxxxxxxxxxxxxxx vlastníků. [Xxxxx: Nekontrolní xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx z krátkodobých xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 odst. 17 |
documentation |
Získaný xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxXxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Příjmy x&xxxx;xxxxxxxx xxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxxx aktiv x&xxxx;xxxxxxxx a vyhodnocení. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxXxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx aktiv |
Obvyklá xxxxx: XXX&xxxx;7 odst. 16 |
documentation |
Peněžní xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx aktiv. [Xxxxx: Xxxxxx v souvislosti x&xxxx;xxxxx činností] |
||||
ifrs-full |
ProceedsFromDisposalOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperations |
X duration, debit |
label |
Příjmy x&xxxx;xxxxxxxx dlouhodobých aktiv xxxx vyřazovaných skupin xxxxxxxxxxxxxxx jako držené x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx z vyřazení xxxxxxxxxxxx xxxxx xxxx vyřazovaných xxxxxx xxxxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx a ukončených xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxx klasifikované xxxx xxxxxx k prodeji [member]; Xxxxxxxxxx aktiva xxxx xxxxxxxxxx skupiny xxxxxxxxxxxxx xxxx xxxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxXxXxxXxxXxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx přítok x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxx. [Xxxxx: Ropná x&xxxx;xxxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxXxXxxxxxxxXxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx nebo xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx přítok x&xxxx;xxxxxxxx nebo splatnosti xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Realizovatelná xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxxxxxxxxXxxxxxxxXxxXxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxxx, xxxxx a zařízení, xxxxxxxxxx xxxxx s výjimkou xxxxxxxxx, xxxxxxxxxxxx xxxxxxxxxx xxxxxxx a ostatních xxxxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx, xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx, xxxxxxxxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx dlouhodobých xxxxx. [Xxxxx: Xxxxxxxx xxxxxx s výjimkou goodwillu; Xxxxxxxxxx nemovitý xxxxxxx; Xxxxxxx dlouhodobá aktiva; Xxxxxxx, budovy a zařízení] |
||||
ifrs-full |
ProceedsFromExerciseOfOptions |
X duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxx xxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxXxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 odst. 17 |
documentation |
Peněžní xxxxxx z uplatnění xxxxxxx xx xxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xx státních xxxxxx, klasifikované xxxx xxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;20 xxxx.&xxxx;28 |
xxxxxxxxxxxxx |
Xxxxxxx přítok xx xxxxxxxx xxxxxx, xxxxxxxxxxxxx jako finanční xxxxxxxx. [Xxxxx: Xxxx [xxxxxx]; Státní xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxx xx státních xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xx xxxxxxxx xxxxxx, xxxxxxxxxxxxx jako xxxxxxxxxx činnosti. |
Obvyklá praxe: XXX&xxxx;20 odst. 28 |
documentation |
Peněžní xxxxxx xx státních xxxxxx, xxxxxxxxxxxxx xxxx investiční xxxxxxxx. [Xxxxx: Xxxx [xxxxxx]; Xxxxxx xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxx xx státních dotací |
||||
ifrs-full |
ProceedsFromIssueOfBondsNotesAndDebentures |
X duration, xxxxx |
xxxxx |
Xxxxxx z vydaných dluhopisů, xxxxxx x&xxxx;xxxxxxxx xxxxx |
Xxxxxxx xxxxx: IAS 7 odst. 17 |
documentation |
Peněžní xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx, xxxxxx a dlužních xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxXxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx akcií. [Odkaz: Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxXxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxXxXxxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx z vydaných xxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx závazky] |
||||
ifrs-full |
ProceedsFromIssuingOtherEquityInstruments |
X duration, debit |
label |
Příjmy x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxx kapitálu |
Příklad: XXX 7 xxxx.&xxxx;17 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx z vydaných xxxxxxxxxxxx xxxxxxxx, který účetní xxxxxxxx xxxxxxxxxxxx samostatně x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxx |
Xxxxxxx: XXX 7 xxxx.&xxxx;17 písm. a) |
documentation |
Peněžní xxxxxx x&xxxx;xxxxxxxx akcií. |
||||
ifrs-full |
ProceedsFromNoncurrentBorrowings |
X duration, debit |
label |
Příjmy x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;7 odst. 17 |
documentation |
Získaný xxxxxxx xxxxxx z dlouhodobých xxxxxxxx. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxXxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx jiných dlouhodobých xxxxx, klasifikované xxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxx: IAS 7 odst. 16 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx aktiv, xxxxx xxxxxx jednotka nezveřejňuje xxxxxxxxxx v témže výkazu xxxx komentáři, xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxxxx dlouhodobých xxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxXxXxxxxXxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx z prodeje nebo xxxxx xxxxxxxxx akcií |
Obvyklá xxxxx: XXX&xxxx;7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx z prodeje nebo xxxxx xxxxxxxxx akcií. [Xxxxx: Xxxxxx nebo xxxxx xxxxxxxxx xxxxx; Xxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxXxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Příjmy x&xxxx;xxxxxxx xxxxxxxxxxxx aktiv |
Obvyklá xxxxx: XXX&xxxx;7 odst. 16 |
documentation |
Peněžní xxxxxx x&xxxx;xxxxxxx biologických xxxxx. [Odkaz: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Příjmy x&xxxx;xxxxxxx xxxxxxxxxx xxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 7 odst. 16 xxxx. b) |
documentation |
Peněžní xxxxxx x&xxxx;xxxxxxx xxxxxxxxxx aktiv xxxxxxxxxxxxx jako xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx s výjimkou xxxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxXxXxxxxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxXxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx přítok z prodeje xxxxxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxXxXxxxxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx z prodeje xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxx xxxxxxxxxxxx ekvivalenční xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxXxXxxxxxxxxxxXxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx z prodeje xxxxxxxx xxxxxx xxx investice xxxxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 7 odst. 16 |
documentation |
Peněžní xxxxxx x&xxxx;xxxxxxxx jiných xxx investice xxxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx; Xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxxxx ekvivalenční xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx z prodeje xxxxxxx, xxxxx x&xxxx;xxxxxxxx, xxxxxxxxxxxxx xxxx investiční xxxxxxxx |
Xxxxxxx: IAS 7 xxxx.&xxxx;16 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx z prodeje xxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxx investiční činnosti. [Xxxxx: Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxx x&xxxx;xxxxxxx pozemků, xxxxx a zařízení |
||||
ifrs-full |
ProceedsFromSalesOrMaturityOfFinancialInstrumentsClassifiedAsInvestingActivities |
X duration, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxx xxxxxxxxxx xxxxxxxxxx nástrojů, xxxxxxxxxxxxx xxxx investiční xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx z prodeje xxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, třída [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx během xxxxxx, v němž xxxxx x&xxxx;xxxxxxxxxx převodu |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;42X xxxx.&xxxx;x) bod iii) |
documentation |
Částka xxxxxx x&xxxx;xxxxxxx xxxxxxxxxx xxxxx zachycených xxxxx xxxxx účetního období, x&xxxx;xxx xxxxx k největšímu xxxxxxx, xxxx-xx celková xxxxxx xxxxxx z převodu (xxxxx xxxxxxx xxxxxxxx xxx xxxxxxxxxx) x&xxxx;xxxxx xxxxxxx xxxxxx rozložena xxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxXxxxxxXxXxxxXxXxxxxxxxxxXxxxXxxxxxxxx20XXxXXX16XxxxXxxxxxXxXxxxxXxxxxxxxXxxxXxxXxxXxxxxxXxXxxxxxxXxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx xx hospodářského xxxxxxxx x&xxxx;xxxxxxx s odst. 20A xxxxxxxxx XXX 16, xxxxx xx xxxxxx xxxxxxxxxx xxxxxxx, které xxxxxx xxxxxxxx xxxxx xxxxxxxx xxxxxx jednotky |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2022, XXX 16 xxxx.&xxxx;74X písm. b) |
documentation |
Částka xxxxxx xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx v souladu x&xxxx;xxxx.&xxxx;20X standardu XXX 16, xxxxx se xxxxxx xxxxxxxxxx xxxxxxx, xxxxx nejsou výstupem xxxxx činnosti xxxxxx xxxxxxxx a jsou vyráběny xxxxx přepravy xxxxxxx xxxxxxx, xxxxx a zařízení xx xxxx xxxxxxxx x&xxxx;xx xxxxx, xxxxx xxxxxxxxx, xxx xxxxx xxxxxxxx xxxxxxxx, xxxx xxxxxxx xxxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxx xxxxxx |
Xxxxxxx: XXX&xxxx;1 odst. 78 xxxx. x), xxxxxxx praxe: XXX&xxxx;2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx aktuálních xxxxx xxxxxxxxxxxxxxx hodnotu xxxxx xxxxxxxx xxx xxxxxxx proces. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxx [xxxx] |
Xxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;X89 xxxx. x), zveřejnění: IFRS 8 xxxx.&xxxx;32 |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx pojmy, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxx x&xxxx;xxxxxx [member] |
Příklad: XXXX&xxxx;15 odst. B89 písm. x), zveřejnění: XXXX&xxxx;8 xxxx.&xxxx;32 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxx xxxxxxxx. Xxxxxxxxxxx také xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxx x&xxxx;xxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxx xx xxxxxxx xxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxx xxxxxxxx zaplacených xxxx xxxxxxxxx za xxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 odst. 106 xxxx.&xxxx;x) bod i), zveřejnění: XXX 1 xxxx.&xxxx;81X xxxx.&xxxx;x), zveřejnění: XXX 7 odst. 18 písm. x), zveřejnění: IFRS 1 xxxx.&xxxx;24 xxxx.&xxxx;x), xxxxxxx: IFRS 12 odst. B10 xxxx.&xxxx;x), zveřejnění: XXXX 1 xxxx.&xxxx;32 xxxx.&xxxx;x) xxx xx), příklad: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;113 xxxx.&xxxx;x), xxxxxxx: účinný xxx xxxxxx použití xxxxxxxxx IFRS 9, XXXX 4 odst. 39L xxxx.&xxxx;x), xxxxxxxxxx: IFRS 8 xxxx.&xxxx;23, xxxxxxxxxx: XXXX 8 xxxx.&xxxx;28 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx výnosy xxxxxxx x&xxxx;xxxxxxx z pokračujících x&xxxx;xxxxxxxxxx činností, xxx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxxxXxXxxxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;81X xxxx.&xxxx;x) xxx x), zveřejnění: XXXX 12 odst. 12 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxx z pokračujících x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxxxx xxxxxxxx; Nekontrolní xxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxXxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx, xxxxxxx xxx xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx xx akcii |
Zveřejnění: XXX 33 xxxx.&xxxx;70 písm. a) |
documentation |
Hospodářský xxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxx (xxxxxx)] |
||||
xxxxxXxxxx |
Xxxxxxxxxxx výsledek, xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx, xxxxxxx xxx výpočtu xxxxxxxxxx xxxxxxxxx xxxxx na xxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxXxXxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxx výsledek, přiřaditelný xxxxxxxxx kmenových xxxxx xxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxXxXxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx výsledek, přiřaditelný xxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx, použitý xxx xxxxxxx xxxxxxxxx xxxxxxxxx xxxxx xx xxxxx |
Xxxxxxxxxx: XXX 33 xxxx.&xxxx;70 písm. a) |
documentation |
Hospodářský xxxxxxxx xxxxxxxxxxxx držitelům kmenových xxxxx xxxxxxxxxx podniku, xxxxxxxx o účinky všech xxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxx. [Xxxxx: Zisk (xxxxxx)] |
||||
xxxxxXxxxx |
Xxxxxxxxxxx výsledek, přiřaditelný xxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx, xxxxxxx xxx xxxxxxx xxxxxxxxx xxxxxxxxx xxxxx xx xxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx vlastníkům xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;81X xxxx. x) xxx ii) |
documentation |
Hospodářský výsledek x&xxxx;xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Zisk (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx, přiřaditelný xxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxxXxxxXxXxxxxxxxxxxXxxxxXxxxxxxxXxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx xxxxxxxxxxx nástrojům x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx, xxxxxxx xxx xxxxxxx xxxxxxxxxx ukazatele xxxxx (xxxxxx) xx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;33 xxxx.&xxxx;70 xxxx.&xxxx;x), obvyklá xxxxx: XXX&xxxx;33 xxxx.&xxxx;X14 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx výsledek, xxxxxxx xxx xxxxxxx xxxxxxxxxx ukazatele xxxxx (xxxxxx) na xxxxxxx xxxxxxxxxxxx kapitálovým xxxxxxxxx, xxxxx xx podílejí xx xxxxx s kmenovými xxxxxxx xxxxx xxxxxx xxxxxxxx xxxxxx. [Odkaz: Xxxx (xxxxxx)] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx může být xxxxxx xxxxxx xxxx xxxxxxx xxxxxxx XXXX. X&xxxx;xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx označení xxxxx xxxxxxxxx. U výrazů x&xxxx;xxxxxxxxx xxxxxxxx zápornou hodnotu. |
||||
totalLabel |
Hospodářský xxxxxxxx, přiřaditelný xxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx s výjimkou xxxxxxxxx akcií, xxxxxxx xxx xxxxxxx xxxxxxxxxx xxxxxxxxx zisku (ztráty) xx xxxxxxx |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxx výsledek, xxxxxxxxxxxx kapitálovým nástrojům x&xxxx;xxxxxx s výjimkou kmenových xxxxx, xxxxxxx xxx xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx (xxxxxx) na xxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxxXxxxXxXxxxxxxxxxxXxxxxxxXxxxxxxxXxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Hospodářský xxxxxxxx, xxxxxxxxxxxx kapitálovým xxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx, použitý xxx xxxxxxx xxxxxxxxx xxxxxxxxx xxxxx (ztráty) xx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;33 xxxx.&xxxx;X14 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx výsledek xxxxxxx xxx výpočtu xxxxxxxxx xxxxxxxxx zisku (ztráty) xx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxx nástrojům, xxxxx xx xxxxxxxx xx xxxxx s kmenovými akciemi xxxxx xxxxxx xxxxxxxx xxxxxx. [Odkaz: Xxxx (xxxxxx)] |
||||
xxxxxXxxxx |
Xxxxxxxxxxx výsledek, xxxxxxxxxxxx xxxxxxxxxxx nástrojům x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx, xxxxxxx při xxxxxxx xxxxxxxxx xxxxxxxxx xxxxx (xxxxxx) na xxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx před xxxxxxxx |
Xxxxxxx: XXX&xxxx;1 xxxx.&xxxx;102, xxxxxxx: XXX 1 xxxx.&xxxx;103, xxxxxxxxxx: IFRS 5 xxxx.&xxxx;33 xxxx.&xxxx;x) xxx x), xxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;23, příklad: XXXX 8 odst. 28 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxx xxxx daňovým xxxxxxxx xxxx xxxxxxx. [Xxxxx: Xxxx (ztráta)] |
||||
totalLabel |
Hospodářský xxxxxxxx xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxXxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx činností |
Zveřejnění: XXX 1 xxxx.&xxxx;81X xxxx.&xxxx;x), xxxxxxxxxx: IFRS 12 xxxx.&xxxx;X12 xxxx.&xxxx;x) xxx xx), xxxxxxxxxx: XXXX 8 xxxx.&xxxx;23, xxxxxxxxxx: XXXX 8 xxxx.&xxxx;28 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx činností. [Xxxxx: Xxxxxxxxxxx xxxxxxxx [xxxxxx]; Xxxx (ztráta)] |
||||
totalLabel |
Hospodářský výsledek x&xxxx;xxxxxxxxxxxxx činností |
||||
ifrs-full |
ProfitLossFromContinuingOperationsAttributableToNoncontrollingInterests |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx z pokračujících činností xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx: XXXX&xxxx;5 xxxx. –, xxxxxxx: 11, xxxxxxx: XXXX 5 xxxx.&xxxx;33 xxxx. d) |
documentation |
Hospodářský xxxxxxxx x&xxxx;xxxxxxxxxxxxx činností xxxxxxxxxxxx xxxxxxxxxxxx podílům. [Odkaz: Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx; Xxxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxXxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx z pokračujících xxxxxxxx, přiřaditelný držitelům xxxxxxxxx akcií xxxxxxxxxx xxxxxxx, xxxxxxx xxx xxxxxxx základního xxxxxxxxx xxxxx xx akcii |
Zveřejnění: XXX 33 odst. 70 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxx z pokračujících xxxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx akcií xxxxxxxxxx xxxxxxx. [Xxxxx: Pokračující xxxxxxxx [xxxxxx]; Hospodářský xxxxxxxx x&xxxx;xxxxxxxxxxxxx činností] |
||||
ifrs-full |
ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx z pokračujících xxxxxxxx, přiřaditelný držitelům xxxxxxxxx akcií xxxxxxxxxx xxxxxxx, xxxxxxx při xxxxxxx ukazatele xxxxxxxxx xxxxx xx xxxxx |
Xxxxxxxxxx: XXX 33 odst. 70 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx přiřaditelný držitelům xxxxxxxxx xxxxx mateřského xxxxxxx, upravený x&xxxx;xxxxxx xxxxx ředicích potenciálních xxxxxxxxx xxxxx. [Odkaz: Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxxXxxxXxXxxxxxxxxxxXxxxxXxxxxxxxXxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx xxxxxxxxxxx nástrojům x&xxxx;xxxxxx x&xxxx;xxxxxxxx kmenových xxxxx, xxxxxxx při xxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx (xxxxxx) na xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;33 xxxx.&xxxx;X14 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxxxx při xxxxxxx xxxxxxxxxx xxxxxxxxx zisku (xxxxxx) na xxxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxx xx podílejí xx xxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxx předem xxxxxxxx vzorce. [Odkaz: Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxxXxxxXxXxxxxxxxxxxXxxxxxxXxxxxxxxXxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx, xxxxxxx při výpočtu xxxxxxxxx xxxxxxxxx xxxxx (xxxxxx) na xxxxxxx |
Xxxxxxx xxxxx: IAS 33 odst. A14 |
documentation |
Hospodářský xxxxxxxx x&xxxx;xxxxxxxxxxxxx činností xxxxxxx xxx výpočtu xxxxxxxxx zředěného xxxxx (xxxxxx) xx nástroj xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxx xx xxxxxxxx xx zisku x&xxxx;xxxxxxxxx xxxxxxx xxxxx xxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxXxxxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;82 písm. ea), xxxxxxxxxx: XXX&xxxx;1 odst. 98 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;12 odst. B12 xxxx.&xxxx;x) xxx xxx), xxxxxxxxxx: IFRS 5 xxxx.&xxxx;33 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx činností. [Xxxxx: Xxxxxxxx činnosti [xxxxxx]; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxxxxxxxx nekontrolním xxxxxxx |
Xxxxxxx: XXXX&xxxx;5 odst. –, xxxxxxx: 11, příklad: XXXX 5 xxxx.&xxxx;33 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx podílům. [Xxxxx: Xxxxxxxxxxx výsledek z ukončených xxxxxxxx; Nekontrolní xxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxXxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx výsledek z ukončených xxxxxxxx, xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx, xxxxxxx xxx xxxxxxx xxxxxxxxxx ukazatele xxxxx xx xxxxx |
Xxxxxxxxxx: XXX 33 odst. 70 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx přiřaditelný xxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxx xxxxxxx. [Odkaz: Hospodářský xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxxXxXxxxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx z ukončených xxxxxxxx, xxxxxxxxxxxx xxxxxxxxx xxxxxxxxx akcií mateřského xxxxxxx, použitý xxx xxxxxxx ukazatele xxxxxxxxx xxxxx na akcii |
Zveřejnění: XXX 33 odst. 70 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx přiřaditelný xxxxxxxxx xxxxxxxxx xxxxx mateřského xxxxxxx, upravený o účinky xxxxx ředicích xxxxxxxxxxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxxx xxxxxxxx z ukončených xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxxXxxxXxXxxxxxxxxxxXxxxxXxxxxxxxXxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx, xxxxxxxxxxxx xxxxxxxxxxx nástrojům s účastí x&xxxx;xxxxxxxx xxxxxxxxx xxxxx, xxxxxxx xxx výpočtu xxxxxxxxxx xxxxxxxxx zisku (xxxxxx) xx nástroj |
Obvyklá xxxxx: XXX&xxxx;33 xxxx.&xxxx;X14 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxx z ukončených xxxxxxxx, xxxxxxx xxx xxxxxxx xxxxxxxxxx ukazatele zisku (xxxxxx) na xxxxxxx xxxxxxxxxxxx kapitálovým nástrojům, xxxxx xx xxxxxxxx xx xxxxx x&xxxx;xxxxxxxxx xxxxxxx podle xxxxxx xxxxxxxx xxxxxx. [Odkaz: Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxxXxxxXxXxxxxxxxxxxXxxxxxxXxxxxxxxXxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx činností, xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx akcií, xxxxxxx při xxxxxxx xxxxxxxxx xxxxxxxxx zisku (xxxxxx) na xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;33 xxxx.&xxxx;X14 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxx z ukončených xxxxxxxx xxxxxxx xxx xxxxxxx xxxxxxxxx zředěného zisku (xxxxxx) xx nástroj xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx, xxxxx xx xxxxxxxx xx xxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxx předem xxxxxxxx xxxxxx. [Odkaz: Xxxxxxxxxxx výsledek x&xxxx;xxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85, xxxxxxx: XXX&xxxx;32 odst. IE33 |
documentation |
Hospodářský výsledek x&xxxx;xxxxxxxxxx činností xxxxxx xxxxxxxx. [Xxxxx: Xxxx (xxxxxx)] |
||||
xxxxxXxxxx |
Xxxxxxxxxxx výsledek z provozních xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxxXxXxxxXxxXxxXxxxxxxxXxXxxxxxxXxxxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx výsledek, xxxxxx xxxxxxx xxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx souvisejících s hospodářským xxxxxxxxx a čistých změn xxxxxxxxxxx xxxxxxxx daně |
Zveřejnění: XXXX&xxxx;14 xxxx.&xxxx;23 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx výsledek, xxxxx zahrnuje čisté xxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci související x&xxxx;xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxx xxxxx xxxxxxxxxxx xxxxxxxx xxxx. [Xxxxx: Xxxxx xxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx související x&xxxx;xxxxxxxxxxxx xxxxxxxxx; Xxxxx xxxxx xxxxxxxx daně, xxxxxxxxxxx xx xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx, xxxxxxxxxxx s hospodářským výsledkem; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxxXxXxxxXxxXxxXxxxxxxxXxXxxxxxxXxxxxxxxXxxXxxxxxxxxxxxXxXxxxxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Hospodářský xxxxxxxx, včetně čistých xxxx zůstatků xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledkem x&xxxx;xxxxxxx xxxx související xxxxxxxx xxxx, xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx: IFRS 14 odst. 23, xxxxxxx: XXXX 14 xxxx. XX1 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx výsledek xxxxxxxxxxxx xxxxxxxxxxxx podílům, xxxxx xxxxxxxx xxxxx xxxxx zůstatků účtů xxxxxxxx rozlišení při xxxxxx regulaci související x&xxxx;xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxx xxxxx xxxxxxxxxxx xxxxxxxx xxxx. [Xxxxx: Xxxxxxxxxxx xxxxxxxx, xxxxxx xxxxxxx xxxx zůstatků xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx souvisejících x&xxxx;xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxx; Nekontrolní xxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxXxXxxxxxXxXxxxXxxXxxXxxxxxxxXxXxxxxxxXxxxxxxxXxxXxxxxxxxxxxxXxXxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx, včetně xxxxxxx xxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx cenové xxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledkem x&xxxx;xxxxxxx xxxx související xxxxxxxx xxxx, xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx podniku |
Příklad: XXXX&xxxx;14 xxxx.&xxxx;23, xxxxxxx: XXXX 14 xxxx. XX1 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxx zahrnuje xxxxx xxxxx zůstatků xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx související x&xxxx;xxxxxxxxxxxx výsledkem x&xxxx;xxxxx xxxxx související odložené xxxx. [Xxxxx: Xxxxxxxxxxx xxxxxxxx, včetně xxxxxxx xxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx regulaci xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledkem x&xxxx;xxxxxxx xxxx související xxxxxxxx xxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxXxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Hospodářský výsledek xxxxxxxxxx podniku xx xxxx akvizice |
Zveřejnění: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) bod x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxx nabývaného xxxxxxx xx xxxx xxxxxxxx, který xx xxxxxxx v konsolidovaném xxxxxx x&xxxx;xxxxxx xxxxxxxx. [Odkaz: Xxxx (ztráta)] |
||||
ifrs-full |
ProfitLossOfCombinedEntity |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx kombinované xxxxxx xxxxxxxx, xxxx kdyby xx xxxxxxxxx došlo xx xxxxxxx období |
Zveřejnění: XXXX&xxxx;3 odst. B64 xxxx.&xxxx;x) xxx ii) |
documentation |
Hospodářský xxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxxx, xxxx xxxxx xxxxx xxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxx, které xxxxxxx x&xxxx;xxxxxxx xxxxxx xxxxxx, xxxx xx xxxxxxx xxxxxxxx xxxxxx. [Odkaz: Xxxxxxxxx kombinace [member]; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxx2011 |
X&xxxx;xxxxxxxx, credit |
label |
Hospodářský xxxxxxxx vykázaný v souvislosti xx xxxxxx xxxxxx xxxxxxxxx s výstavbou xx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 29 xxxx.&xxxx;6X |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx se xxxxxx xxxxxx spojených x&xxxx;xxxxxxxxx xx xxxxxxxx xxxxxxx x&xxxx;xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxxx2011 |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 29 xxxx.&xxxx;6X |
xxxxxxxxxxxxx |
Xxxxxxxxxxx výsledek xxxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxx služeb spojených x&xxxx;xxxxxxxxx xx xxxxxxxx xxxxxxx x&xxxx;xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx licencovaných xxxxxx. [Xxxxx: Xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx služeb [xxxxxx]; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxXxxxxxxxXxXxxxxxxxxxxXxxXxxxxxxXxXxxxxXxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx (xxxxxx) vzniklé xxxxxxxx xxxxxxxx x&xxxx;xxxxxxx v hodnotě xxxxxxxx |
Xxxxxxxxxx: XXX 26 xxxx.&xxxx;35 písm. b) xxx ix) |
documentation |
Zisky (xxxxxx) xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxx v hodnotě xxxxxxxx. [Xxxxx: Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxxx aktiv xxxxxxxxxx xx programování. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Nemovitosti, xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx aktiv xxxxx |
Xxxxxxx: XXX 19 odst. 142 xxxx. d) |
documentation |
Částka, kterou xxxxxxxx majetek přispívá x&xxxx;xxxxxx hodnotě aktiv x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx plánu, x&xxxx;xxxxxx hodnotě; Plány xxxxxxxxxxxx požitků [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxXxxXxxxxxxXxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx výstavbu xxxxxxxxxxx x&xxxx;xxxxxx projektů |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxx projektů. |
||||
ifrs-full |
PropertyDevelopmentAndProjectManagementIncome |
X duration, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxx projektů |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx příjmů xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxXxxxXxXxxxxxxxXxxxxxXxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxx k prodeji x&xxxx;xxxxx xxxxx xxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 55 |
documentation |
Hodnota xxxxxxxxxxx xxxxxxxx k prodeji x&xxxx;xxxxx xxxxx xxxxxxxx xxxxxxxx účetní xxxxxxxx. Xxxxxxxxxxx xx xxxxxx xxxxxxx xxxx xxxxxx xxxxxxxx část budovy xxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Náklady xx xxxxxx nemovitostí |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx souvisejících xx xxxxxxx xxxxxxxxxxx. Xxxxxxxxxxx xx rozumí xxxxxxx xxxx budova xxxxxxxx xxxx xxxxxx nebo xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx, budovy x&xxxx;xxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;54 písm. x), xxxxxxxxxx: XXX 16 xxxx.&xxxx;73 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxx, xxxxx: x) účetní xxxxxxxx xxxx x&xxxx;xxxxxx používání xx xxxxxx nebo xxxxxxxxxx xxxxxx či xxxxxxxx, za xxxxxx xxxxxxxx jiným osobám, xxxx k administrativním účelům, x&xxxx;x) u kterých xx xxxxxxx, že xxxxx xxxxxxx během xxxx xxx xxxxxxx xxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx celkem |
||||
periodStartLabel |
Pozemky, xxxxxx x&xxxx;xxxxxxxx na xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx xx konci xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx, budovy a zařízení [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxXxxxxxxxxXxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxx, budovy a zařízení xxxxx xxxxx operativního xxxxxxxx [abstract] |
Zveřejnění: XXXX&xxxx;16 xxxx.&xxxx;95 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxXxxxxxxxxXxxxxXxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx xxxxx stavu xxxxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: IFRS 16 xxxx.&xxxx;95 |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxxxx xxxxxxx, budovy x&xxxx;xxxxxxxx, xxxx-xx xxxxxxxxxxxxxx xxxxxxxxx xxxxx xxxxx xxxxxxxxxxxx xxxxxxxx. Představuje xxxx standardní xxxxxxx xxx xxx „Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx xxxxx xxxxx operativního xxxxxxxx“, xxxx-xx použit žádný xxxx xxxx. [Odkaz: Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxXxxxxxXxXxxxXxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx, budovy x&xxxx;xxxxxxxx, xxxxxxxxx xxxxxx, v pořizovací xxxx |
Xxxxxxxxxx: XXX 16 xxxx.&xxxx;77 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx, budov x&xxxx;xxxxxxxx, xxxxx by xxxx xxxxxxxx, xxxxx xx xxxxxx xxxx xxxxxxxxx xx základě xxxxxx xxxxxxxxx pořizovacími xxxxxxx. [Xxxxx: Pozemky, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxXxxxxxXxXxxxxxXxxxxxxXxxxXxxxxxXxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx, budovy x&xxxx;xxxxxxxx, xxxxxx xxxxxxxx x&xxxx;xxxxxxxxx využití x&xxxx;xxxxxxxxxxxxxxx xxxx držená x&xxxx;xxxxxxx |
Xxxxxxx: XXX 16 xxxx.&xxxx;79 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx, xxxxx a zařízení, které xxxx xxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxx k prodeji xxxxx xxxxxxxxx&xxxx;XXXX&xxxx;5. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxXxxxxxXxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Pozemky, xxxxxx x&xxxx;xxxxxxxx, přeceněná xxxxxx |
Xxxxxxxxxx: IAS 16 odst. 77 |
documentation |
Hodnota xxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx částkách. [Xxxxx: Pozemky, budovy x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxxXxxxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Pozemky, budovy x&xxxx;xxxxxxxx, výdaje vykázané xxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 16 xxxx.&xxxx;74 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxx xx xxxxxx hodnoty x&xxxx;xxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxx výstavby. [Xxxxx: Xxxxxx xxxxxxx [xxxxxx]; Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxXxxxxXxxxXxXxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxxxx jako domnělá xxxxxxxxxx cena |
Zveřejnění: XXXX&xxxx;1 xxxx.&xxxx;30 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx, pro které xxxx reálná hodnota xxxxxxx xxxx domnělá xxxxxxxxxx cena x&xxxx;xxxxxxxxxx xxxxxx o finanční xxxxxx xxxxx IFRS. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxxXxxxxxxxXxxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx, budovy x&xxxx;xxxxxxxx, xxxxx účetní hodnota xxxx xxxxxxxxxx xxxxx, xxxxx se xxxxx xxxxxxxxx |
Xxxxxxx: XXX 16 xxxx.&xxxx;79 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx hodnota xxxx xxxxxxxxxx pozemků, xxxxx x&xxxx;xxxxxxxx, xxxxx xx xxxxx používají. [Xxxxx: Xxxxx xxxxxx hodnota [xxxxxx]; Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx, budovy a zařízení [xxxxxx] |
Xxxxxxxxxx: IAS 16 odst. 73, xxxxxxx: IAS 36 xxxx.&xxxx;127, xxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;53 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx, xxxxxx x&xxxx;xxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx“, xxxx-xx použit xxxxx xxxx xxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxXxxxxxxXxXxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx, které xxxxxx předmětem xxxxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: IFRS 16 xxxx.&xxxx;95 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx, budovy x&xxxx;xxxxxxxx, xxxxx xxxxxx předmětem xxxxxxxxxxxx leasingu. Xxxxxxxxxx xxxxxxx je xxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxXxXxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Pozemky, xxxxxx x&xxxx;xxxxxxxx, sloužící xxxx zástava |
Zveřejnění: IAS 16 xxxx.&xxxx;74 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx, budov x&xxxx;xxxxxxxx xxxxxxxxxx xxxx zástava xx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxXxxxxxXxxxxxxxXxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx, budovy a zařízení – Výnosy před xxxxxxxxxx xxxxxxxx [member] |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2024, XXX 16 xxxx.&xxxx;81X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx Xxxxxxx, budovy x&xxxx;xxxxxxxx – Výnosy xxxx xxxxxxxxxx xxxxxxxx (změna XXX 16) xxxxxx x&xxxx;xxxxxx 2020. |
||||
ifrs-full |
PropertyPlantAndEquipmentRecognisedAsOfAcquisitionDate |
X instant, xxxxx |
xxxxx |
Xxxxxxx, xxxxxx a zařízení xxxxxxxx x&xxxx;xxxx akvizice |
Příklad: XXXX&xxxx;3 xxxx. X64 bod x), xxxxxxx: XXXX 3 odst. IE72 |
documentation |
Částka xxxxxxxx x&xxxx;xxxx xxxxxxxx x&xxxx;xxxxxxx, budov x&xxxx;xxxxxxxx xxxxxxxx v podnikové kombinaci. [Xxxxx: Pozemky, xxxxxx x&xxxx;xxxxxxxx; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxxxxxXxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx, xxxxxxx xxxxxx |
Xxxxxxxxxx: XXX 16 xxxx.&xxxx;74 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx pozemků, budov x&xxxx;xxxxxxxx, které xxxx xxxxxxxxx omezení xxxxxx. [Xxxxx: Pozemky, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx, xxxxxx a zařízení, xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Pozemky, xxxxxx x&xxxx;xxxxxxxx, xxxxxxxx xxxxx z přecenění |
Zveřejnění: IAS 16 xxxx.&xxxx;77 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx fondu x&xxxx;xxxxxxxxx, který se xxxxxxxx x&xxxx;xxxxxxxx, xxxxxxx x&xxxx;xxxxxxxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx; Xxxxxxxx xxxxx x&xxxx;xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxXxXxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx, xxxxx xxxx xxxxxxxxx operativního xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: IFRS 16 xxxx.&xxxx;95 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx, xxxxxx a zařízení, které xxxx předmětem operativního xxxxxxxx. Operativní leasing xx xxxxxxx, xxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxx a užitky xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxx aktiva. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, debit |
label |
Pozemky, xxxxxx x&xxxx;xxxxxxxx, dočasně nevyužívané |
Příklad: XXX 16 xxxx.&xxxx;79 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxxxxx xxxxxxx, budov a zařízení. [Xxxxx: Pozemky, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxXxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx poplatky xx xxxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx nákladů x&xxxx;xxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxxx na poplatky xx xxxxxx xxxxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xx xxxxxx xxxxxxxxxxx |
Xxxxxxx praxe: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx výnosů x&xxxx;xxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxXxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx (výnosy) xxxxxxxxxxx s údržbou xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxx nákladů xxxxxxxxxxxxx x&xxxx;xxxxxxxx xx xxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxx na xxxxxxxx xx údržbu xxxxxxxxxxx; Xxxxxx z poplatků xx xxxxxx nemovitostí] |
||||
netLabel |
Čisté xxxxxx (xxxxxxx) xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxXxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx (výnosy) xxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx xxx x&xxxx;xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xx xxx x&xxxx;xxxxxxxxxxx. Nemovitostí xx xxxxxx xxxxxxx xxxx xxxxxx xxxxxxxx xxxx xxxxxx xxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxXxXxxxxxxxx |
X.XX duration |
label |
Výše xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;27 xxxx.&xxxx;16 písm. b) xxx xxx), zveřejnění: XXX&xxxx;27 xxxx.&xxxx;17 písm. b) xxx iii), xxxxxxxxxx: XXXX 12 odst. 21 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx xxxxxxxxxxxxxx účetní xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxXxXxxxxXxxxxxxxx |
X.XX duration |
label |
Výše xxxxxxxxxxxx xxxxxx ve xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 12 odst. 21 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxx xxxxxxxxxxxx xxxxxx ve společné xxxxxxxx xxxxxxxxxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Společné xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxXxXxxxxXxxxxxx |
X.XX duration |
label |
Výše xxxxxxxxxxxx xxxxxx xx xxxxxxxxx podniku |
Zveřejnění: XXX&xxxx;27 xxxx.&xxxx;16 písm. b) bod xxx), xxxxxxxxxx: XXX&xxxx;27 xxxx.&xxxx;17 písm. b) bod xxx), xxxxxxxxxx: XXXX 12 odst. 21 písm. a) xxx xx) |
xxxxxxxxxxxxx |
Xxxx xxxxxxxxxxxx xxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxxxxxxxx účetní xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxXxXxxxxxxxxx |
X.XX duration |
label |
Výše xxxxxxxxxxxx xxxxxx v dceřiném xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;27 xxxx.&xxxx;16 xxxx.&xxxx;x) xxx xxx), xxxxxxxxxx: XXX&xxxx;27 xxxx.&xxxx;17 xxxx.&xxxx;x) xxx xxx), xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;19X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxx přiřaditelného xxxxxx xxxxxxxx. [Odkaz: Dceřiné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxXxxxxxxxxXxxxXxXxxxxxxxxxxxxxXxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;12 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxx vlastníků x&xxxx;xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxxXxxxXxXxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxx na xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;27 xxxx.&xxxx;16 xxxx.&xxxx;x) bod xxx), xxxxxxxxxx: XXX&xxxx;27 xxxx.&xxxx;17 xxxx.&xxxx;x) xxx iii), xxxxxxxxxx: XXXX 12 xxxx.&xxxx;21 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxx xx hlasovacích xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxxXxxxXxXxxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxx na hlasovacích xxxxxxx x&xxxx;xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;27 xxxx.&xxxx;16 xxxx.&xxxx;x) xxx xxx), xxxxxxxxxx: XXX&xxxx;27 xxxx.&xxxx;17 písm. b) xxx xxx), xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;19X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxx na xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx podniku. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxxxXxxxXxXxxxxxxxxxxxxxXxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;12 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxxxxxxxxx xxxxxxxxx xx xxxxxxxxxxx právech x&xxxx;xxxxxxxx xxxxxxx. [Xxxxx: Dceřiné xxxxxxx [xxxxxx]; Nekontrolní xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxxxXxxxXxXxxxxXxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxx xx xxxxxxxxxxx xxxxxxx ve xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;21 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx účetní xxxxxxxx xx xxxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxxx. [Xxxxx: Společné xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxXxxxxxXxxxXxXxxxxXxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxx xx xxxxxxxxxxx xxxxxxx xx společném podniku |
Zveřejnění: XXX&xxxx;27 odst. 16 písm. b) xxx xxx), xxxxxxxxxx: XXX&xxxx;27 xxxx.&xxxx;17 xxxx.&xxxx;x) xxx iii), xxxxxxxxxx: XXXX 12 xxxx.&xxxx;21 xxxx.&xxxx;x) xxx iv) |
documentation |
Podíl xxxxxx xxxxxxxx na xxxxxxxxxxx právech xx xxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xx xxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxx praxe: IAS 37 xxxx.&xxxx;84 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xx úvěrové xxxxxxxx xxxxxxxxxx účetní xxxxxxxxx. [Odkaz: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxxxxxxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xx náklady xx xxxxxxxx xxxxxxx, xxxxxxx xx xxxxxxxxx xxxxx x&xxxx;xxxxxx |
Xxxxxxx: IAS 37 – D příklady: zveřejnění, xxxxxxx: XXX&xxxx;37 odst. 8 |
documentation |
Částka xxxxxx xx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx, xxxxxxxx xx xxxxxxxxx xxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xx xxxxxxx na xxxxxxxx xxxxxxx, xxxxxxx xx xxxxxxxxx stavu x&xxxx;xxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxxxxxxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xx xxxxxxx xx xxxxxxxx xxxxxxx, xxxxxxx do původního xxxxx x&xxxx;xxxxxx [abstract] |
||
ifrs-full |
ProvisionForDecommissioningRestorationAndRehabilitationCostsMember |
member |
label |
Rezervy xx náklady xx xxxxxxxx xxxxxxx, uvedení xx xxxxxxxxx xxxxx x&xxxx;xxxxxx [xxxxxx] |
Xxxxxxx: XXX 37 – X&xxxx;xxxxxxxx: xxxxxxxxxx, xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;8 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxx xx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx provozu, xxxxxxxx xx xxxxxxxxx xxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
ProvisionForTaxesOtherThanIncomeTaxMember |
member |
label |
Rezervy xx xxxx x&xxxx;xxxxxxxx xxxx z příjmu [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;37 xxxx.&xxxx;84 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xx xxxx x&xxxx;xxxxxxxx xxxx z příjmů. Daně x&xxxx;xxxxxx xxxxxxxx xxxxxxx xxxx placené xxxx x&xxxx;x&xxxx;xxxxxxxxx, xxxxx jsou xxxxxxxx xx xxxxxxxxxxxx xxxxx. Daně z příjmů xxxxxxxx x&xxxx;xxxxxx xxxx, xxxx xxxx xxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxx, xxxxxxxxxxx xxxxxxxx xxxx ze společného xxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxxxXxXxxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxx xxxx&xxxx;xxxxxxxxx xxxxxx xxxxxxxxx, transakce xx xxxxxxxxxxx stranami |
Příklad: IAS 24 xxxx.&xxxx;21 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx nebo zajištění xxxxxxxxxxxx účetní xxxxxxxxx xxx transakcích xx xxxxxxxxxxx stranami. [Xxxxx: Xxxxxx [member]; Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx zpravidla xxxxxx xxxxxx hodnota XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx s vázanými xxxxx, xxxx možná xxxxx zadat zápornou xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx odpisy x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx znehodnocení [xxxxxx]; Xxxx úprav xxxxxxxx xxxxxx xxxxxxxxxx podle xxxxxxxxxxx GAAP [member]; Xxxxx maximální xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx na xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidla [xxxxxx]; Zvýšení (xxxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx chyb xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx standardy XXXX [member]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx odklonem xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Xxxxxxxx položky xxxxxxxxxxxx [member]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx požitků (x&xxxx;xxxxxxxx xxxxxxx) [member]; Xxxx určená hodnota [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Vlastní xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxxxXxXxxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxxxx záruk xxxx&xxxx;xxxxxxxxx xxxxxx xxxxxxxx, transakce xx spřízněnými stranami |
Příklad: XXX 24 xxxx.&xxxx;21 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx xxxx&xxxx;xxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxx xxx xxxxxxxxxxx xx xxxxxxxxxxx stranami. [Xxxxx: Xxxxxx [xxxxxx]; Xxxxxxxxx strany [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx by xxxx být xxxxxxxxx xxxxxx kladná hodnota XXXX. Xxxxx se xxxxx prvek xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx nutné xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx odpisy x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Kumulované xxxxxxxxxxxx [xxxxxx]; Xxxx úprav xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Efekt xxxxxxxxx xxxx aktiv [xxxxxx]; Xxxxx xxxxxxxx na xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx [member]; Xxxxxxx (xxxxxxx) způsobené xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (úbytek) způsobený xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx sesouhlasení [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx z definovaných xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx určená xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx na částce xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx diverzifikace xxxxx [member]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
Xxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;54&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx závazků x&xxxx;xxxxxxxx xxxxxxx xxxxxxxx xxxx nejistou xxxx, xxxxxx xxxxxx na xxxxxxxxxxxxx požitky |
||||
totalLabel |
Rezervy xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx na xxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, IFRS 4 xxxx.&xxxx;XX22 písm. d) |
documentation |
Částka xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxx, xxx xxxxxx xxxxxxx xxxxxxxxxx xxxxxxx xxxx xxx xxxxxxx (xxxx xxxxxx xxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxx aktiv xxxxxxx) xx xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxx toků. [Xxxxx: Xxxxxx xxxxxxx [xxxxxx]; Xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxXxxxxxxxXxxxxXxxxxxxXxXxxxxxxxxxxXxxxxxxxXxXxxxxxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Opravné xxxxxxx x&xxxx;xxxxxxxxx pohledávkám xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 24 xxxx.&xxxx;18 písm. c) |
documentation |
Částka xxxxxxxxx xxxxxxx k pochybným xxxxxxxxxxx souvisejících x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxx xxxxxxxxxxx xx spřízněnými xxxxxxxx. [Xxxxx: Xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxXxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xx zaměstnanecké xxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;78 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xx xxxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xx zaměstnanecké xxxxxxx; Xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxXxxxxxXxxxxxxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xx xxxxxxx xxxxxxx bez xxxxxx |
Xxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 odst. 37 písm. b), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX22 písm. e) |
documentation |
Částka xxxxxx xx xxxxxxx xxxxxxx xxx podílu. [Xxxxx: Rezervy] |
||||
ifrs-full |
ProvisionUsedOtherProvisions |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx rezervy, xxxx xxxxxxx |
Xxxxxxxxxx: XXX 37 xxxx.&xxxx;84 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxx byla xxxxxxx (xx. xxxxxx a zúčtována xxxxx xxxxxxx) u jiných xxxxxx. [Xxxxx: Xxxx xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxxx, jiné xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx kupní xxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 odst. X33, xxxxxxx: IFRS 7 odst. IG40B |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx smlouvy, xxxxx xxxxxx xxxxxxxx xxxxxxxxx, xxxxxx však xxxxxxxx x&xxxx;xxxxxx podkladového xxxxxx xx xxxxxxxxxx xxxxxxxxxx cenu. [Xxxxx: Xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxxxxxxx finančních aktiv |
Obvyklá xxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IAS 7 odst. 16 |
documentation |
Peněžní odtok xx nákup xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxxxxxxxx finanční aktiva] |
||||
ifrs-full |
PurchaseOfBiologicalAssets |
X duration, xxxxxx |
xxxxx |
Xxxxx biologických xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 odst. 16 |
documentation |
Peněžní xxxxx xx xxxxx xxxxxxxxxxxx aktiv. [Odkaz: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Nákup xxxxx z průzkumu x&xxxx;xxxxxxxxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx nákup xxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx. [Xxxxx: Aktiva x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx [member]] |
||||
ifrs-full |
PurchaseOfFinancialInstrumentsClassifiedAsInvestingActivities |
X duration, credit |
label |
Nákup xxxxxxxxxx xxxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx nákup xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx nástroje, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxx činnosti |
Příklad: XXX 7 odst. 16 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx odtok xx xxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxx jako xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx goodwillu] |
||||
negatedTerseLabel |
Nákup xxxxxxxxxx aktiv |
||||
ifrs-full |
PurchaseOfInterestsInAssociates |
X duration, credit |
label |
Nákup xxxxxx x&xxxx;xxxxxxxxxxxx podnicích |
Obvyklá xxxxx: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx na nákup xxxxxx v přidružených xxxxxxxxx. [Xxxxx: Xxxxxxxxxx podniky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Nákup xxxxxx x&xxxx;xxxxxxxxxxx vykazovaných xxxxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx odtok na xxxxx xxxxxx v investicích xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx metodou] |
||||
ifrs-full |
PurchaseOfInvestmentProperty |
X duration, xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx xxxxx xxxxxxxxxxxx xxxxxxxxxx majetku. [Xxxxx: Xxxxxxxxxx nemovitý xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxxXxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Nákup xxxxxxxx xxxxxx xxx investice xxxxxxxxxx ekvivalenční metodou |
Obvyklá xxxxx: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx na xxxxx xxxxxxxx jiných xxx xxxxxxxxx vykazované xxxxxxxxxxxx xxxxxxx. [Xxxxx: Investice xxxxxxxxxx xxxxxxxxxxxx metodou; Xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxxxx ekvivalenční xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx nákup xxxxxxxxx xxxxx. [Odkaz: Xxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxXxxXxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxx x&xxxx;xxxxxxxxxxxxx aktiv |
Obvyklá praxe: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx xxxxx xxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxx. [Odkaz: Xxxxx x&xxxx;xxxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxXxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
(X) xxxxxxxx, credit |
label |
Nákup xxxxxx xxxxxxxxxxxx xxxxx, klasifikovaný xxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 7 xxxx.&xxxx;16 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx odtok na xxxxx dlouhodobých aktiv, xxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxx xxxx xxxxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxxxxxXxxxxXxxxx |
Xxxxx xxxxxx xxxxxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx pozemků, xxxxx x&xxxx;xxxxxxxx, klasifikovaný xxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 7 xxxx.&xxxx;16 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx na xxxxx pozemků, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx jako xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxx, budovy a zařízení] |
||||
negatedTerseLabel |
Nákup xxxxxxx, budov x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxxxxxxxxXxxxxxxxXxxXxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxx, budov x&xxxx;xxxxxxxx, xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx, xxxxxxxxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx xxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx odtok xx xxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx, nehmotných xxxxx x&xxxx;xxxxxxxx goodwillu, xxxxxxxxxxxx nemovitého xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx; Investiční xxxxxxxx xxxxxxx; Xxxxxxx xxxxxxxxxx xxxxxx; Xxxxxxx, xxxxxx a zařízení] |
||||
ifrs-full |
PurchaseOfTreasuryShares |
X duration, xxxxx |
xxxxx |
Xxxxx xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;106 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx akcie] |
||||
ifrs-full |
PurchasesFairValueMeasurementAssets |
X duration, debit |
label |
Nákupy, xxxxxxx xxxxxxx hodnotou, xxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) xxx iii) |
documentation |
Zvýšení ocenění xxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx nákupů xxxxxx xxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx jednotky |
Zveřejnění: XXXX 13 odst. 93 písm. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxx kapitálových xxxxxxxx xxxxxx xxxxxxxx xxxxxxx hodnotou x&xxxx;xxxxxxxx xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxx. [Odkaz: X&xxxx;xxxxxx xxxxxxx [member]; Vlastní xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Nákupy, xxxxxxx xxxxxxx hodnotou, xxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. e) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx nákupů xxxxxx xxxxxxx. [Odkaz: V reálné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxx, transakce se xxxxxxxxxxx stranami |
Příklad: XXX 24 xxxx.&xxxx;21 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxxxx xxx xxxxxxxxxxx xx spřízněnými xxxxxxxx. [Xxxxx: Spřízněné xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxxxXxxXxxxxXxxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Nákupy xxxxxxxxxxx a jiných xxxxx, xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx |
Xxxxxxx: IAS 24 xxxx.&xxxx;21 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxx xxxxx, xxxxx účetní xxxxxxxx xxxxxxxxx při transakcích xx xxxxxxxxxxx xxxxxxxx. [Xxxxx: Spřízněné xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxxxXxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx, xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx plánu |
Obvyklá xxxxx: XXX 19 xxxx.&xxxx;142, xxxxxxx xxxxx: IAS 19 xxxx.&xxxx;8 |
xxxxxxxxxxxxx |
Xxxxxx, xxxxxx pojistné xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx x&xxxx;xxxxx definovaných xxxxxxx. [Xxxxx: Xxxxxx xxxxx, v reálné hodnotě; Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxx smlouvy xxxxxxxxx xxxxxxxx, procentní xxxxx k reálné xxxxxxx xxxxx xxxxx |
Xxxxxxx praxe: XXX 19 odst. 142, xxxxxxx praxe: XXX&xxxx;19 xxxx.&xxxx;8 |
xxxxxxxxxxxxx |
Xxxxxxxxx podíl, xxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx přispívají x&xxxx;xxxxxx xxxxxxx xxxxx v plánu xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx xxxxx, x&xxxx;xxxxxx xxxxxxx; Plány xxxxxxxxxxxx xxxxxxx [member]] [Srovnej: Xxxxxxxx xxxxxxx splňující xxxxxxxx, částka xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxXxxxXxxxxxxxXXXX15Xxxxxxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxxxx posouzení xxxxxxxxxxxx xxxxxx praktických xxxxxxxxxxxx xxxxxxxxx xxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxxx XXXX&xxxx;15 |
Xxxxxxxxxx: XXXX 15 odst. X6 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxxxxxxx využitých xxx xxxxxxxxxxxxxxx použití xxxxxxxxx IFRS 15. |
||||
ifrs-full |
QualitativeDescriptionOfEffectOnFinancialStatementsOfChangeInActivitiesThatPermittedInsurerToReassessWhetherItsActivitiesArePredominantlyConnectedWithInsurance |
text |
label |
Kvalitativní xxxxx xxxxxx změny x&xxxx;xxxxxxxxxx, xx xxxxxx základě xxxx xxxxxxxxxx xxxxxxxxxxx, xxx xxxx činnost xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx, xx xxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;39X xxxx.&xxxx;x) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxxxxx xxxxx xxxxxx xxxxx x&xxxx;xxxxxxxxxx, xx&xxxx;xxxxxx základě xxxx pojistitel xxxxxxxxxxx, xxx xxxx činnost xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx, xx účetní xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxXxXxxxxxXxXxxxxxxxxXxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxXxxxxxxxXxXxxxxxxXxXxxxxxXxxxxxxxxxXxXxxxxXxxxxxxxxXxxxxxxxxXxxxXXXX9 |
xxxx |
xxxxx |
Xxxxxxxxxxxx xxxxx xxxxxx&xxxx;xxxxx x&xxxx;xxxxxxxxxx, xx xxxxxx xxxxxxx xxx xxxxxxxxxx xxxxxxxxxx xxxxxxxx xxx xxxxxxx xxxxxxx výjimky x&xxxx;XXXX 9, na účetní xxxxxxx |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxxx xxxxx dopadu xxxxx x&xxxx;xxxxxxxxxx, xx xxxxxx xxxxxxx již pojistitel xxxxxxxxxx xxxxxxxx pro xxxxxxx dočasné xxxxxxx x&xxxx;XXXX 9, xx xxxxxx závěrku. |
||||
ifrs-full |
QualitativeInformationAboutContinuingInvolvementInDerecognisedFinancialAssets |
text |
label |
Kvalitativní xxxxxxxxx x&xxxx;xxxxxxxxxxxxx angažovanosti v odúčtovaných xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;42X písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxx jednotky x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxx a dokládají xxxxxxxxxxxxx xxxxxxxxxxxx informace. [Xxxxx: Xxxxxxxx aktiva] |
||||
ifrs-full |
QualitativeInformationAboutEntitysObjectivesPoliciesAndProcessesForManagingCapital |
text |
label |
Kvalitativní xxxxxxxxx x&xxxx;xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxx řízení xxxxxxxx xxxxxx xxxxxxxx. Xxxx xxxxxxxxx by xxxx xxxxxxxxx popis xxxx, xx xxxxxx xxxxxxxx xxxx xxxx kapitál, xxxxxx xxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxx a jak xxxx xxxx xxxxxxxxx xxxxxx x&xxxx;xxx účetní xxxxxxxx xxxx xxx xxxx x&xxxx;xxxxxxx řízení xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxxXxxXxxxxxxxxxxXxxxxXxxxxXxxxxXxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxXxxxXxxxXxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxx xxxxxxxxxx pojistných xxxxx, xxxxx xxxx xxxxxxxxx xxxx |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, IFRS 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxx xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxx x&xxxx;xxxx podmínkách xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxxx xxxx xx xxxxxx, termíny a nejistoty xxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxx. [Xxxxx: Xxxx xxxxxxxxxx smluv [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxxXxxxXxxxXxxXxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx, xxxxx xxxx xxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxxxx xxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx, xxxxx xxxx xxxxx přejít xx xxxxxxxxxxxx referenční sazbu. |
||||
ifrs-full |
QuantitativeInformationAboutNonderivativeFinancialAssetsThatHaveYetToTransitionToAlternativeBenchmarkRateExplanatory |
text xxxxx |
xxxxx |
Xxxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxxxxxx aktivech, která xxxx xxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxxxx xxxxx [xxxx block] |
Zveřejnění: XXXX 7 xxxx.&xxxx;24X xxxx. x) bod x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxxxx xxxxxxxxx o nederivátových xxxxxxxxxx aktivech, která xxxx xxxxx xxxxxx xx alternativní xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxxxXxxXxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxxxx |
xxxx block |
label |
Kvantitativní informace x&xxxx;xxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx, xxxxx xxxx xxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxxxx xxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxxx finančních závazcích, xxxxx xxxx ještě xxxxxx xx xxxxxxxxxxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxx [axis] |
Příklad: XXXX&xxxx;13 xxxx. B6, xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;XX63, xxxxxxxxxx: XXXX 14 xxxx.&xxxx;33 xxxx. x), xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;120, xxxxxxxxxx: XXXX&xxxx;2 xxxx.&xxxx;45 xxxx.&xxxx;x), xxxxxxx xxxxx: XXXX&xxxx;7 odst. 7 |
documentation |
Osa xxxxxxx definuje xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxxxxxXxxxxXxxxXxxxxXxXxxxxxXxXxxXxxXxxxxxxxxxXxxxxxXxXxxx |
xxxx |
xxxxx |
Xxxxx xxxxxx, xxxxxx xxxxxxx vysoce xxxxxxxxxxxxx xxxx xxxxxx xxxxxxx xxxxxxxxxxxx aktiv, x&xxxx;xxxxxxxxxxxx nákladech |
Zveřejnění: XXX 41 xxxx.&xxxx;54 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx, xxxxxx xxxxxxx xxxxxx pravděpodobně xxxx xxxxxx xxxxxxx xxxxxxxxxxxx xxxxx, xxxxxxxx xx xxxxxx xxxxxxxx xxxxxxx na xxxx xxxxxxxxxxxx nákladů xxxxxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx xx xxxxxxxxxxxx. [Xxxxx: Xxxxxxxxxx aktiva] |
||||
ifrs-full |
RangeOfEstimatesWithinWhichFairValueIsLikelyToLieForInvestmentPropertyAtCostOrInAccordanceWithIFRS16WithinFairValueModel |
text |
label |
Rozmezí odhadu, xxxxxx xxxxxxx xxxxxxxxxxxxxxxxxx xxxx reálná xxxxxxx xxxxxxxxxxxx nemovitého xxxxxxx, x&xxxx;xxxxxxxxxxxx xxxxxxxxx nebo x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX&xxxx;16 x&xxxx;xxxxx modelu xxxxxxxxx xxxxxxx hodnotou |
Zveřejnění: XXX 40 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx odhadu, xxxxxx kterého xxxxxxxxxxxxxxxxxx xxxx reálná hodnota xxxxxxxxxxxx xxxxxxxxxx majetku, xxxx účetní jednotka xxxxxxx xxxxxxxxxx nemovitý xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX&xxxx;16 x&xxxx;xxxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxx reálnou xxxxxxx xxxxx spolehlivě xxxxxx xxxxxxxxxx. [Xxxxx: X&xxxx;xxxxxxxxxxxx xxxxxxxxx nebo x&xxxx;xxxxxxx se xxxxxxxxxx XXXX&xxxx;16 x&xxxx;xxxxx xxxxxx xxxxxxxxx xxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxxxx nemovitý xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxxxxxXxxxxXxxxXxxxxXxXxxxxxXxXxxXxxXxxxxxxxxxXxxxxxxxXxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxx xxxxxx, xxxxxx xxxxxxx nejpravděpodobněji xxxx xxxxxx hodnota investičního xxxxxxxxxx xxxxxxx, xxxxx xxxxxxxxxx xxxx |
Xxxxxxxxxx: IAS 40 odst. 79 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx, xxxxxx xxxxxxx xxxxxxxxxxxxxxxxxx leží xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx oceněného xx xxxxxxx xxxxxx xxxxxxxxxx xxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxx [xxxxxx] |
Xxxxxxx: IFRS 13 xxxx. X6, příklad: IFRS 13 xxxx.&xxxx;XX63, zveřejnění: XXXX 14 xxxx.&xxxx;33 písm. x), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 120, xxxxxxxxxx: XXXX&xxxx;2 odst. 45 písm. d), xxxxxxx xxxxx: XXXX&xxxx;7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxxXxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxx realizačních xxx xxxxxxxx xxxxxxxxx xxxx [axis] |
Zveřejnění: XXXX 2 xxxx.&xxxx;45 xxxx. x) |
xxxxxxxxxxxxx |
Xxx tabulky definuje xxxxx mezi členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxXxxxxxXxxXxxxxxxxxxxXxxxxXxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxx xxxxxxxxxxxx xxx xxxxxxxx xxxxxxxxx xxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;45 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxx realizačních xxx xxxxxxxx xxxxxxxxx xxxx, xxxxx xxxx xxxxx xxxxxxxxxx xxxxxxxxx xxx xxxxx xxxxxx xxxxx x&xxxx;xxxxxxxxxx emisí dodatečných xxxxx a souvisejícího xxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxx, xxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx opcí xxxxxx. Xxxxxxxxxxx také xxxxxxxxxx xxxxxxx pro xxx „Xxxxxxx realizačních xxx“, xxxx-xx použit žádný xxxx xxxx. [Xxxxx: Xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;36 písm. c), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;XX24 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx expozice, která xxxx xxxxxxxxx externími xxxxxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxx expozice] |
||||
commentaryGuidance |
Pro xxxxx xxxxx by xxxx xxx xxxxxxxxx xxxxxx xxxxxx hodnota XBRL. Xxxxx se xxxxx xxxxx používá s vázanými xxxxx, xxxx xxxxx xxxxx xxxxx zápornou xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx a amortizace [xxxxxx]; Xxxxxxxxxx odpisy, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx znehodnocení [member]; Xxxx úprav xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx maximální xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx standardy XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx xxxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [member]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxx účetního xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx a opravami xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxx účetních xxxxxxxx požadovaných xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Přírůstek (xxxxxx) xxxxxxxxx odklonem xx požadavku xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxxx položky xxxxxxxxxxxx [xxxxxx]; Aktiva xxxxx [member]; Závazný xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx diverzifikace rizik [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxXxxxxxXxxxXxXxxxxxxXxxxXxxxxXxXxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxx míra xxxxxxx xxx vyjádření xxxxxx xxxxxxx xxxxx, xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při cenové xxxxxxxx |
Xxxxxxxxxx: XXXX 14 xxxx.&xxxx;33 xxxx. b) |
documentation |
Výnosová xxxx xxxxxxx pro xxxxxxxxx xxxxxx xxxxxxx xxxxx, která se xxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
RateregulatedActivitiesMember |
member [xxxxxxx] |
xxxxx |
Xxxxxxxx, xx které se xxxxxxxx regulace xxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 14 xxxx.&xxxx;30, xxxxxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;33 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx, xx xxxxx se xxxxxxxx xxxxxxxx xxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxx xxxxxxxx, xx xxxxx xx vztahuje xxxxxxxx xxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxx |
Xxxxxxx: IAS 1 xxxx.&xxxx;78 xxxx. x), xxxxxxx xxxxx: XXX&xxxx;2 odst. 37 |
documentation |
Klasifikace xxxxxxxxxx xxxxx představujících xxxxxxx xxxxx xxxxxxxx xx xxxxxxxx ve xxxxxxxx xxxxxxx xxxx xxx poskytování xxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxXxxxxxxxxXxxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, debit |
label |
Spotřeba xxxxxxxxx x&xxxx;xxxxxxx |
Xxxxxxx: XXX 1 xxxx.&xxxx;102, xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;99 |
xxxxxxxxxxxxx |
Xxxxxxx materiálu x&xxxx;xxxxxxx, xxxxx xx xxxxxxxxxx xx výrobním xxxxxxx xxxx při xxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx surovin] |
||||
negatedLabel |
Spotřeba xxxxxxxxx a surovin |
||||
ifrs-full |
RealEstatePercentageContributedToFairValueOfPlanAssets |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxxxx, xxxxxxxxx xxxxx xxxxxxxxxxxx x&xxxx;xxxxxx hodnotě xxxxx xxxxx |
Xxxxxxx xxxxx: XXX 19 xxxx.&xxxx;142 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxxx, xxxxxx xxxxxxxx majetek xxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Aktiva xxxxx, x&xxxx;xxxxxx xxxxxxx; Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] [Xxxxxxx: Xxxxxxxxxxx, xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxXxxxXxxXxxxxxxXxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Příjmy xx smluv xxxxxxxxxx xx účelem xxxxxxx xxxx xxxxxxxxxxx |
Xxxxxxx: XXX&xxxx;7 xxxx.&xxxx;14 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx xx xxxxx uzavřených xx účelem xxxxxxx xxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxXxxXxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Příjmy x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxxx nároků, xxxxxxx a jiných xxxxxx x&xxxx;xxxxxxxxx |
Xxxxxxx: Datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 7 odst. 14 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx, splátek a jiných xxxxxx x&xxxx;xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxXxxXxxxxxxxxxXxxxxXxXxxxXxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Příjmy x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxx prodeje xxxxx xxxxxxxx za xxxxxx pronájmu xxxxx xxxxxx a následně xx xxxxxx xxxxxxx |
Xxxxxxx: XXX&xxxx;7 xxxx.&xxxx;14 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxx xxxxxxxx xxxxxxx za xxxxxx xxxxxxxx xxxxx xxxxxx x&xxxx;xxxxxxxx za xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxXxxxXxxxxxxxxxxXxxXxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx a honorářů, provizí x&xxxx;x&xxxx;xxxxxxxxx xxxxxx |
Xxxxxxx: IAS 7 xxxx.&xxxx;14 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx přítok z licencí x&xxxx;xxxxxxxx, xxxxxxx a z ostatních xxxxxx. [Odkaz: Xxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxXxXxxxxXxxXxxxxxxxxXxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx z prodeje xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx |
Xxxxxxx: XXX 7 xxxx.&xxxx;14 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx přítok x&xxxx;xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxxxxxXxxxxxxXxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx a závazky xxxxxxxxxxx x&xxxx;xxxxxxxxxx smlouvami |
Příklad: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x), příklad: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx pohledávek x&xxxx;xxxxxxx xxxxxxxxxxxxx s pojistnými smlouvami (xxxxxxxx xxxxxxx xxxxxx xxxxxxxxx xxxxxxxxx, xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxx dlužné xxxxxx xx xxxxxxxxxx xxxxxxxx, xxxxxxx a pojistníků xxxxxxxxxxx s pojistnými smlouvami). |
||||
ifrs-full |
ReceivablesDueFromAssociates |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;78 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx u přidružených xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxXxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx u společných xxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx. [Xxxxx: Společné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxxxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xx xxxxx xx xxxxxxxxx |
Xxxxxxxxxx: IFRS 15 xxxx.&xxxx;105, xxxxxxxxxx: XXXX 15 xxxx.&xxxx;116 písm. a) |
documentation |
Hodnota xxxxx účetní xxxxxxxx xx protihodnotu výměnou xx xxxxx xxxx xxxxxx, které xxxx xxxxxx jednotka xxxxxxxx xx xxxxxxxxx. Právo xx protihodnotu xx xxxxxxxxxxx x&xxxx;xxxxxxx, xx xx xxxx xxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxx xxxxxxx času. |
||||
totalLabel |
Pohledávky ze xxxxx xx xxxxxxxxx xxxxxx |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxxxxx ze xxxxx xx zákazníky xx xxxxxxx období |
||||
periodEndLabel |
Pohledávky ze xxxxx xx xxxxxxxxx xx konci období |
||||
ifrs-full |
ReceivablesFromContractsWithCustomersAbstract |
label |
Pohledávky xx smluv xx xxxxxxxxx [abstract] |
||
ifrs-full |
ReceivablesFromRentalOfProperties |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx pohledávek x&xxxx;xxxxxxxx xxxxxxxxxxx. Xxxxxxxxxxx xx xxxxxx xxxxxxx xxxx budova xxxxxxxx xxxx xxxxxx nebo xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx z prodeje xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx z prodeje xxxxxxxxxxx. Xxxxxxxxxxx xx xxxxxx xxxxxxx xxxx xxxxxx xxxxxxxx xxxx xxxxxx xxxx obojí. |
||||
ifrs-full |
ReceivablesFromTaxesOtherThanIncomeTax |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx x&xxxx;xxxx s výjimkou xxxx x&xxxx;xxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx x&xxxx;xxxx x&xxxx;xxxxxxxx xxxx x&xxxx;xxxxxx. Daně x&xxxx;xxxxxx xxxxxxxx veškeré daně xxxxxxx xxxx x&xxxx;x&xxxx;xxxxxxxxx, xxxxx xxxx xxxxxxxx xx zdanitelných xxxxx. Xxxx x&xxxx;xxxxxx zahrnují x&xxxx;xxxxxx daně, jako xxxx xxxxxxxx xxxx xxxxxxx xxxxxxxx xxxxxxxx, xxxxxxxxxxx xxxxxxxx xxxx xx xxxxxxxxxx ujednání xxx xxxxxxxxxxx vykazujícímu xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxxxXxxxxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxx, formy, xxxxxx, xxxxxx a prototypy |
Příklad: XXX 38 odst. 119 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx nehmotných xxxxx xxxxxxxxxxxxxxx xxxxxxxxx, xxxxx, modely, návrhy x&xxxx;xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxxxxxXxxxxxxXxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx, xxxxx, modely, návrhy x&xxxx;xxxxxxxxx [xxxxxx] |
Xxxxxxx: XXX 38 xxxx.&xxxx;119 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxx nehmotných xxxxx, xxxxx xxxxxxxxxxx xxxxxxxxx, xxxxx, modely, xxxxxx x&xxxx;xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxXxxxxxxxXxxxxxXxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx úpravy xxx použití překrývacího xxxxxxxx, xxxx xxxxxxxx |
Xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx IFRS 9, XXXX 4 xxxx.&xxxx;35X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx xxxxx při xxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxx. Xxxxxxxxxxxxxx xxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx xx hospodářského xxxxxxxx xxxxxxx xxxxxx, xxxxx xxxx x&xxxx;xxxxxx xxxxxx xxxx x&xxxx;xxxxxxxx obdobích xxxxxxxxxx jako xxxxxxx xxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx xxxxxx při použití xxxxxxxxxxxx xxxxxxxx, před xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxXxxxxxxxXxxXxXxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx xxx použití xxxxxxxxxxxx přístupu, xxxxxxxx x&xxxx;xxx |
Xxxxxxxxxx: účinný xxx xxxxxx použití xxxxxxxxx XXXX 9, IFRS 4 xxxx.&xxxx;35X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx xxxxx při xxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx o daň. Reklasifikační xxxxxx jsou částky xxxxxxxxxxxxxxx xx hospodářského xxxxxxxx xxxxxxx období, xxxxx xxxx x&xxxx;xxxxxx xxxxxx nebo x&xxxx;xxxxxxxx xxxxxxxx vykazovány xxxx xxxxxxx xxxxx xxxxxxxx. [Xxxxx: Xxxxxxx úplný xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx xxxxxx xxx xxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxxxxxx x&xxxx;xxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxxxxxxxxx finančních aktiv, xxxx zdaněním |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXX&xxxx;1 xxxx.&xxxx;92, xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;20 písm. a) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xx xxxxxxxxxxxxxxxx finančních xxxxx, xxxx zdaněním. Xxxxxxxxxxxxxx xxxxxx jsou částky xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx běžného xxxxxx, xxxxx xxxx v běžném xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx jako xxxxxxx úplný výsledek. [Xxxxx: Realizovatelná xxxxxxxx xxxxxx; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx realizovatelných xxxxxxxxxx xxxxx, před xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxxXxxXxXxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxxxxxxxxx xxxxxxxxxx aktiv, očištěné x&xxxx;xxx |
Xxxxxxxxxx: datum konce xxxxxxxxx 1.&xxxx;1. 2023, XXX&xxxx;1 xxxx.&xxxx;92, xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;20 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx se xxxxxxxxxxxxxxxx xxxxxxxxxx aktiv, očištěných x&xxxx;xxx. Reklasifikační úpravy xxxx částky reklasifikované xx xxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx, xxxxx xxxx x&xxxx;xxxxxx xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx jako xxxxxxx xxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxxxxxx xxxxxxxx aktiva; Xxxxxxx úplný výsledek] |
||||
negatedLabel |
Reklasifikační xxxxxx xxxxxxxx xx xxxxxxxxxxxxxxxx finančních xxxxx, xxxxxxxx x&xxxx;xxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxXxxxXxxxxxXxxxxxXxx |
(X) duration, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx xxxx, xxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;92, xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;23 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx úprav xxxxxxxxxx xx zajištění xxxxxxxxx xxxx, před zdaněním. Xxxxxxxxxxxxxx úpravy xxxx xxxxxx reklasifikované do xxxxxxxxxxxxx xxxxxxxx běžného xxxxxx, které xxxx x&xxxx;xxxxxx xxxxxx nebo x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx toků [xxxxxx]; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx xxxx, xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxXxxxXxxxxxXxxXxxxxXxxxxxXxxxxxXxxxXxxxxXxxXxXxxxxxXxxxxxxxXxXxxxxXxxXxXxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx týkající xx xxxxxxxxx peněžních xxxx, x&xxxx;xxxxx se xxx xxxxxxxxx xxxxxxx peněžní xxxx xxxxxxxxxxx, xxxxxxxx x&xxxx;xxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;24X xxxx.&xxxx;x) bod xx), xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xx xxxxxxxxx peněžních xxxx, x&xxxx;xxxxx se již xxxxxxxxx xxxxxxx peněžní xxxx xxxxxxxxxxx, xxxxxxxxxx x&xxxx;xxx. [Odkaz: Xxxxxxxxxxxxxx xxxxxx týkající xx xxxxxxxxx xxxxxxxxx xxxx, xxxxxxxx x&xxxx;xxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxXxxxXxxxxxXxxXxxxxXxxxxxXxxxXxxxxxxxXxxxxxXxXxxxXxxXxXxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx se xxxxxxxxx xxxxxxxxx xxxx, x&xxxx;xxxxx xxxxxxxxx položka xxxxxxxxx zisk xxxx xxxxxx, xxxxxxxx x&xxxx;xxx |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 24C písm. b) xxx iv), xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx úprav xxxxxxxxxx xx xxxxxxxxx xxxxxxxxx xxxx, x&xxxx;xxxxx xxxxxxxxx xxxxxxx xxxxxxxxx xxxx nebo xxxxxx, xxxxxxxxxx x&xxxx;xxx. [Xxxxx: Xxxxxxxxxxxxxx xxxxxx týkající xx xxxxxxxxx peněžních xxxx, xxxxxxxx x&xxxx;xxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxXxxxXxxxxxXxxXxxxxXxxxxxxXxXxxxXxxxXxxxxxXxxxXxxXxXxxxxxxxxXxXxxXxXxxxXxxxxxXxxxxxxXxxXxXxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx xxxx, x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxx xxxx xxxx budoucích xxxxxxxx, xxxxxxxx o daň |
Zveřejnění: IFRS 7 xxxx.&xxxx;24X písm. a) |
documentation |
Částka xxxxxxxxxxxxxxxx úprav xxxxxxxxxx xx xxxxxxxxx peněžních xxxx, x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx peněžních xxxx v jednom xxxx xxxx xxxxxxxxx obdobích, xxxxxxxxxx o daň. [Odkaz: Xxxxxxxxxxxxxx xxxxxx týkající xx xxxxxxxxx xxxxxxxxx xxxx, xxxxxxxx x&xxxx;xxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxXxxxXxxxxxXxxXxXxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx zajištění xxxxxxxxx xxxx, očištěné x&xxxx;xxx |
Xxxxxxxxxx: XXX 1 odst. 92, xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;7 xxxx.&xxxx;23 písm. d), xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;24X xxxx.&xxxx;x) xxx iv), xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx xxxxx týkajících xx xxxxxxxxx peněžních xxxx, xxxxxxxxxx x&xxxx;xxx. Reklasifikační xxxxxx jsou xxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx xxxxxxx období, xxxxx byly x&xxxx;xxxxxx xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx jako xxxxxxx úplný xxxxxxxx. [Xxxxx: Xxxxxxxxx peněžních xxxx [xxxxxx]; Ostatní xxxxx výsledek] |
||||
negatedLabel |
Reklasifikační xxxxxx xxxxxxxx xx zajištění xxxxxxxxx xxxx, xxxxxxxx x&xxxx;xxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxxXxxxxxXxx |
(X) xxxxxxxx, debit |
label |
Reklasifikační xxxxxx xxxxxxxx se xxxxx xxxxxxx měnových xxxxxxxxx rozpětí (xxxxx xxxxxxx), xxxx zdaněním |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;92 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xx xxxxx xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx (xxxxx xxxxxxx) xxxxxxxx xx xxxxxxxxx xxxxxxx výsledku, xxxx zdaněním. Xxxxxxxxxxxxxx xxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx do xxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx, xxxxx byly v běžném xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx vykazovány xxxx xxxxxxx xxxxx xxxxxxxx. [Xxxxx: Xxxxxxx úplný xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx xxxxxx týkající xx změny xxxxxxx xxxxxxxx bazických xxxxxxx (xxxxx xxxxxxx), xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxxXxxXxXxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx týkající xx xxxxx hodnoty xxxxxxxx xxxxxxxxx xxxxxxx (xxxxx xxxxxxx), xxxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: XXX&xxxx;1 odst. 92 |
documentation |
Částka xxxxxxxxxxxxxxxx úprav týkajících xx xxxxx hodnoty xxxxxxxx bazických rozpětí (xxxxx xxxxxxx) vykázané xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxxxxx x&xxxx;xxxxxx xxxxx. Xxxxxxxxxxxxxx xxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx výsledku xxxxxxx xxxxxx, xxxxx xxxx x&xxxx;xxxxxx xxxxxx xxxx v minulých obdobích xxxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx xxxxxx týkající se xxxxx xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx (xxxxx xxxxxxx), xxxxxxxx o daňový xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxxxXxxxxxXxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx týkající se xxxxx xxxxxxx xxxxxxxxxxxx xxxxx forwardových xxxxx, xxxx xxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;92 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx se xxxxx xxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx, před xxxxxxxx. Xxxxxxxxxxxxxx xxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx výsledku xxxxxxx xxxxxx, xxxxx xxxx x&xxxx;xxxxxx xxxxxx xxxx v minulých obdobích xxxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxx. [Odkaz: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx xxxxxx týkající se xxxxx xxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx smluv, xxxx zdaněním |
||||
ifrs-full |
ReclassificationAdjustmentsOnChangeInValueOfForwardElementsOfForwardContractsNetOfTax |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx týkající xx změny xxxxxxx xxxxxxxxxxxx částí forwardových xxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;92 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx úprav xxxxxxxxxx xx změny xxxxxxx xxxxxxxxxxxx xxxxx forwardových xxxxx, očištěných x&xxxx;xxxxxx xxxxx. Xxxxxxxxxxxxxx xxxxxx xxxx částky xxxxxxxxxxxxxxx xx hospodářského xxxxxxxx xxxxxxx období, které xxxx x&xxxx;xxxxxx xxxxxx xxxx x&xxxx;xxxxxxxx obdobích xxxxxxxxxx jako xxxxxxx xxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx výsledek] |
||||
negatedLabel |
Reklasifikační xxxxxx xxxxxxxx se xxxxx xxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx, xxxxxxxx x&xxxx;xxxxxx dopad |
||||
ifrs-full |
ReclassificationAdjustmentsOnChangeInValueOfTimeValueOfOptionsBeforeTax |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx změny xxxxxxx časové hodnoty xxxx, xxxx zdaněním |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;92 |
xxxxxxxxxxxxx |
Xxxxxx reklasifikačních xxxxx xxxxxxxxxx xx xxxxx xxxxxxx xxxxxx xxxxxxx opcí, xxxx xxxxxxxx. Reklasifikační xxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx xxxxxxx období, xxxxx xxxx x&xxxx;xxxxxx xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxx. [Odkaz: Xxxxxxx xxxxx výsledek] |
||||
negatedLabel |
Reklasifikační xxxxxx xxxxxxxx xx xxxxx xxxxxxx xxxxxx xxxxxxx opcí, před xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxXxXxxxxXxXxxxXxxxxXxXxxxxxxXxxXxXxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxx hodnoty xxxxxx xxxxxxx xxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;92 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx úprav xxxxxxxxxx se změny xxxxxxx časové xxxxxxx xxxx, xxxxxxxxxx x&xxxx;xxxxxx xxxxx. Reklasifikační xxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx xx hospodářského xxxxxxxx xxxxxxx období, xxxxx xxxx x&xxxx;xxxxxx xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx jako ostatní xxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx xxxxxx týkající xx xxxxx hodnoty xxxxxx xxxxxxx opcí, xxxxxxxx x&xxxx;xxxxxx dopad |
||||
ifrs-full |
ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationBeforeTax |
(X) duration, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx týkající xx kurzových xxxxxxx xxx přepočtu zahraničních xxxxxxxx, xxxx zdaněním |
Zveřejnění: XXX 1 odst. 92, xxxxxxxxxx: XXX&xxxx;21 xxxx.&xxxx;48 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx úprav týkajících xx kurzových rozdílů xxx přepočtu xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxx Reklasifikační xxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx do xxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx, xxxxx byly v běžném xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxx úplný xxxxxxxx. [Xxxxx: Ostatní úplný xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx úpravy xxxxxxxx xx kurzových xxxxxxx xxx přepočtu zahraničních xxxxxxxx, před zdaněním |
||||
ifrs-full |
ReclassificationAdjustmentsOnExchangeDifferencesOnTranslationNetOfTax |
(X) xxxxxxxx, debit |
label |
Reklasifikační úpravy xxxxxxxx xx xxxxxxxxx xxxxxxx při přepočtu xxxxxxxxxxxx xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx dopad |
Zveřejnění: XXX 1 xxxx.&xxxx;92, zveřejnění: XXX&xxxx;21 xxxx.&xxxx;48 |
xxxxxxxxxxxxx |
Xxxxxx reklasifikačních xxxxx xxxxxxxxxx se xxxxxxxxx rozdílů xxx xxxxxxxx xxxxxx xxxxxxx xxxxxxxxxxxx jednotek, očištěných x&xxxx;xxxxxx xxxxx. Xxxxxxxxxxxxxx xxxxxx xxxx částky xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx, xxxxx byly x&xxxx;xxxxxx xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx jako xxxxxxx xxxxx výsledek. [Xxxxx: Ostatní xxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx úpravy xxxxxxxx xx xxxxxxxxx xxxxxxx xxx přepočtu zahraničních xxxxxxxx, očištěné x&xxxx;xxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxxxxXxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxxx z hospodářského xxxxxxxx, xxxx zdaněním |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IAS 1 xxxx.&xxxx;92, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 82, xxxxxxxxxx: účinný od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;91 xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;X135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx reklasifikačních xxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxx smluv, před xxxxxxxx. Xxxxxxxxxxxxxx xxxxxx xxxx xxxxxx reklasifikované xx xxxxxxxxxxxxx xxxxxxxx xxxxxxx období, které xxxx v běžném xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx v ostatním xxxxxx xxxxxxxx. [Xxxxx: Xxxxxx (xxxxxxx) z pojistného plnění; Xxxxxx zajistné smlouvy [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx úpravy finančních xxxxxx (nákladů) x&xxxx;xxxxxxxx xxxxxxxxxx smluv, xxxxx xxxx vyloučeny x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxXxXxx |
(X) xxxxxxxx, debit |
label |
Reklasifikační xxxxxx xxxxxxxxxx výnosů (xxxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxx smluv, xxxxx xxxx vyloučeny x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxx, očištěné x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IAS 1 xxxx.&xxxx;92, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;82, zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 91 xxxx.&xxxx;x), xxxxxxxxxx: účinný xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;X135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx úprav xxxxxxxxxx xx xxxxxxxxxx xxxxxx (xxxxxxx) z držených xxxxxxxxxx xxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx. Xxxxxxxxxxxxxx xxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx výsledku xxxxxxx xxxxxx, xxxxx xxxx v běžném xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx v ostatním xxxxxx xxxxxxxx. [Xxxxx: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx plnění; Xxxxxx xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx xxxxxx finančních xxxxxx (xxxxxxx) z držených xxxxxxxxxx smluv, xxxxx xxxx vyloučeny x&xxxx;xxxxxxxxxxxxx xxxxxxxx, před xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx úpravy xxxxxxxx xx finančních xxxxx xxxxxxxxx reálnou xxxxxxxx xxxxxxxxx xx ostatního xxxxxxx výsledku, před xxxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;92, xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;20&xxxx;xxxx.&xxxx;x)&xxxx;xxx xxxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx xxxxx týkajících se xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx ostatního úplného xxxxxxxx, xxxx xxxxxxxx. Xxxxxxxxxxxxxx úpravy jsou xxxxxx reklasifikované do xxxxxxxxxxxxx xxxxxxxx běžného xxxxxx, xxxxx xxxx x&xxxx;xxxxxx období xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxx úplný xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxx reálnou xxxxxxxx xxxxxxxxx xx xxxxxxxxx úplného xxxxxxxx; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxxx aktiv xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxXxXxx |
(X) duration, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxxx aktiv xxxxxxxxx xxxxxxx hodnotou xxxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx, očištěné x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;92 |
xxxxxxxxxxxxx |
Xxxxxx reklasifikačních úprav xxxxxxxxxx xx xxxxxxxxxx xxxxx oceněných xxxxxxx xxxxxxxx vykázanou xx xxxxxxxxx úplného xxxxxxxx, xxxxxxxxxx o daňový xxxxx. Xxxxxxxxxxxxxx úpravy xxxx xxxxxx xxxxxxxxxxxxxxx do xxxxxxxxxxxxx xxxxxxxx běžného xxxxxx, které byly x&xxxx;xxxxxx období nebo x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx xxxx ostatní xxxxx xxxxxxxx. [Xxxxx: Finanční xxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx; Xxxxxxx úplný xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxxXxxxXxxxxxxxxxxxXxxxXxxxxxxXxxxxxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, debit |
label |
Reklasifikační úpravy xxxxxxxx xx xxxxxxxxxx xxxxx, x&xxxx;xxxxx xxxxx xx xxxxxxx výběru xx základě uplatnění xxxxxxxxxxxx přístupu, xxxx xxxxxxxx |
Xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 odst. 39L písm. f) xxx iii) |
documentation |
Částka reklasifikačních xxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxx, x&xxxx;xxxxx xxxxx xxxxx xxxxxxxx xxxxxx ke zrušení xxxxxx na xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxx zdaněním. Reklasifikační xxxxxx jsou částky xxxxxxxxxxxxxxx do hospodářského xxxxxxxx běžného období, xxxxx xxxx x&xxxx;xxxxxx xxxxxx xxxx v minulých xxxxxxxx vykazovány jako xxxxxxx xxxxx výsledek. [Xxxxx: Xxxxxxx úplný xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxxXxxxXxxxxxxxxxxxXxxxXxxxxxxXxxxxxxxXxxXxXxx |
X&xxxx;xxxxxxxx, debit |
label |
Reklasifikační xxxxxx xxxxxxxx se xxxxxxxxxx xxxxx, u nichž došlo xx xxxxxxx výběru xx základě xxxxxxxxx xxxxxxxxxxxx xxxxxxxx, očištěné x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) bod iii) |
documentation |
Částka xxxxxxxxxxxxxxxx xxxxx týkajících xx finančních xxxxx, x&xxxx;xxxxx xxxxx xxxxx xxxxxxxx xxxxxx ke xxxxxxx xxxxxx xx xxxxxxx uplatnění xxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx o daňový xxxxx. Xxxxxxxxxxxxxx xxxxxx xxxx xxxxxx reklasifikované xx xxxxxxxxxxxxx xxxxxxxx xxxxxxx období, xxxxx xxxx x&xxxx;xxxxxx xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx xxxx ostatní xxxxx xxxxxxxx. [Xxxxx: Xxxxxxx úplný xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxxxxXxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx úpravy xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxxxx jednotek, před xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;92, xxxxxxxxxx: IAS 39 odst. 102, xxxxxxxxxx: XXXX 9 odst. 6.5.14 |
documentation |
Částka xxxxxxxxxxxxxxxx úprav xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx xx zahraničních xxxxxxxx, před xxxxxxxx. Xxxxxxxxxxxxxx xxxxxx jsou xxxxxx xxxxxxxxxxxxxxx do xxxxxxxxxxxxx xxxxxxxx běžného xxxxxx, xxxxx xxxx x&xxxx;xxxxxx xxxxxx nebo x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxx. [Odkaz: Ostatní xxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx se xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxxxx jednotek, xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxXxXxxXxxxxxxxxxxXxXxxxxxxXxxxxxxxxxXxxXxXxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx úpravy xxxxxxxx xx zajištění xxxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx, očištěné x&xxxx;xxxxxx dopad |
Zveřejnění: IAS 1 xxxx.&xxxx;92, zveřejnění: XXX 39 odst. 102, xxxxxxxxxx: IFRS 7 odst. 24C xxxx.&xxxx;x) xxx xx), xxxxxxxxxx: XXXX&xxxx;7 odst. 24E xxxx. x), zveřejnění: XXXX 9 odst. 6.5.14 |
documentation |
Částka xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xx zajištění čistých xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx do xxxxxxxxx xxxxxxx výsledku, xxxxxxxxxx x&xxxx;xxxxxx xxxxx. Xxxxxxxxxxxxxx xxxxxx xxxx xxxxxx reklasifikované xx xxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx, které byly x&xxxx;xxxxxx xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx zajištění xxxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxxxxXxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx úpravy xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx plnění x&xxxx;xxxxxxxxxxx xxxxxxxxxx smluv, xxxxx xxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxxx |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;92, xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;91 xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;X135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx xxxxx týkajících xx xxxxxx (nákladů) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx, před xxxxxxxx. Xxxxxxxxxxxxxx xxxxxx xxxx xxxxxx reklasifikované xx xxxxxxxxxxxxx xxxxxxxx běžného xxxxxx, které byly x&xxxx;xxxxxx xxxxxx xxxx x&xxxx;xxxxxxxx obdobích xxxxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Příjmy (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx; Xxxxxxxxx xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxx (nákladů) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxxx z hospodářského xxxxxxxx, xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxXxXxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;92, xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;91 xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;X135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx reklasifikačních xxxxx xxxxxxxxxx xx příjmů (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxxxxxxx x&xxxx;xxxxxx xxxxx. Xxxxxxxxxxxxxx úpravy jsou xxxxxx reklasifikované do xxxxxxxxxxxxx xxxxxxxx běžného xxxxxx, které xxxx x&xxxx;xxxxxx období nebo x&xxxx;xxxxxxxx xxxxxxxx vykazovány x&xxxx;xxxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Příjmy (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx; Vystavené xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx plnění z vystavených xxxxxxxxxx smluv, xxxxx xxxx vyloučeny x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxxxxx o daňový xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxXxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxxxx xxxx zůstatků xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx, xxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 14 xxxx.&xxxx;22 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx reklasifikačních xxxxx xxxxxxxxxx xx čistých xxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx, před xxxxxxxx. Xxxxxxxxxxxxxx xxxxxx xxxx xxxxxx reklasifikované xx hospodářského xxxxxxxx xxxxxxx xxxxxx, xxxxx xxxx x&xxxx;xxxxxx období xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx xxxx ostatní xxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx [member]; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxxxx xxxx xxxxxxxx účtů xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx, xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxXxXxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx se xxxxxxx xxxx zůstatků xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: XXXX 14 xxxx.&xxxx;22 xxxx. b) |
documentation |
Částka reklasifikačních xxxxx xxxxxxxxxx xx xxxxxxx změn xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx, xxxxxxxxxx o daňový xxxxx. Xxxxxxxxxxxxxx úpravy jsou xxxxxx reklasifikované do xxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx, xxxxx xxxx x&xxxx;xxxxxx xxxxxx xxxx x&xxxx;xxxxxxxx obdobích xxxxxxxxxx xxxx ostatní xxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové regulaci [xxxxxx]; Xxxxxxx úplný xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxxxx změn xxxxxxxx účtů časového xxxxxxxxx xxx xxxxxx xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxx do xxxxxxxxx xxxxxxxxxxxxxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 odst. 12 |
documentation |
Částka finančních xxxxx xxxxxxxxxxxxxxxxx xx xxxxxxxxx xxxxxxxxxxxxxx finanční xxxxxx. [Odkaz: Xxxxxxxxxxxxxx xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxx xx kategorie xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku xxxx ztráty |
Zveřejnění: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;12 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx aktiv reklasifikovaných xx xxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku xxxx ztráty. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx vykázané do xxxxx xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxXxxxxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxx do kategorie xxxxxxxxx xxxxxx xx xxxxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;12 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx do xxxxxxxxx investice držené xx xxxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx xx xxxxxxxxxx; Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxXxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxx do xxxxxxxxx xxxxxx a pohledávky |
Zveřejnění: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;12 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx xx xxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxxxx; Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxXxXxxxxxxxXxXxxxxxxxxXxxxXxxxXxxxxxxxXxXxxxXxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxxxxxx xxxxxxxxxx xxxxx z kategorie xxxxxxxx xxxxxxxxx naběhlou xxxxxxxx xx xxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xx zisku xxxx ztráty |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;12X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx finančních xxxxx xxxxxxxxxxxxxxxxx z kategorie xxxxxxxx xxxxxxxxx naběhlou hodnotou xx xxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx hodnotou xx xxxxx xxxx xxxxxx. [Odkaz: X&xxxx;xxxxxx xxxxxxx [member]; Finanční xxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx xxxxxxxxx zadána kladná xxxxxxx XXXX. Pokud xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx zápornou hodnotu XXXX. [Odkaz: Xxxxxxxxxx xxxxxx a amortizace [xxxxxx]; Xxxxxxxxxx odpisy, amortizace x&xxxx;xxxxxxxxxxxx [member]; Kumulované xxxxxxxxxxxx [member]; Úhrn xxxxx xxxxxxxx xxxxxx xxxxxxxxxx podle předchozích XXXX [xxxxxx]; Efekt xxxxxxxxx xxxx aktiv [xxxxxx]; Xxxxx xxxxxxxx xx standardy XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [member]; Finanční xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxx (xxxxxxx) způsobené xxxxxxx xxxxxxxx pravidel x&xxxx;xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx standardy XXXX [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx od xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx dobrovolnými změnami xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx požitků (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx na xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Účinek xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [member]] |
||||
ifrs-full |
ReclassificationOfFinancialAssetsOutOfMeasuredAtAmortisedCostIntoMeasuredAtFairValueThroughOtherComprehensiveIncome |
X duration |
label |
Reklasifikace xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxx oceněných naběhlou xxxxxxxx xx xxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx výsledku |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;12X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx aktiv xxxxxxxxxxxxxxxxx z kategorie xxxxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xx kategorie xxxxxxxx xxxxxxxxx reálnou xxxxxxxx xx ostatního xxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx měla xxx xxxxxxxxx zadána xxxxxx xxxxxxx XBRL. Xxxxx xx tento prvek xxxxxxx s vázanými xxxxx, xxxx xxxxx xxxxx xxxxx xxxxxxxx hodnotu XXXX. [Odkaz: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx xxxxxx, amortizace x&xxxx;xxxxxxxxxxxx [xxxxxx]; Kumulované xxxxxxxxxxxx [member]; Úhrn xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [member]; Xxxxxxxx xxxxxxxx přijatých (odchozích) xxxxxxxxx toků x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní veličina xxx xxxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) způsobené xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx opravami chyb xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [member]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Závazný příslib x&xxxx;xxxxxxxxxxxx xxxxxxx (v současné xxxxxxx) [member]; Nově xxxxxx hodnota [xxxxxx]; Xxxxx zajistitele xx xxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [member]] |
||||
ifrs-full |
ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueIntoMeasuredAtAmortisedCost |
X duration |
label |
Reklasifikace xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxx oceněných reálnou xxxxxxxx xx xxxxx xxxx ztráty do xxxxxxxxx xxxxxxxx oceněných xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;12X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxx reálnou xxxxxxxx xx zisku xxxx xxxxxx xx xxxxxxxxx xxxxxxxx xxxxxxxxx naběhlou xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Pokud xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Kumulované xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Efekt xxxxxxxxx výše xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx standardy XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx přijatých (odchozích) xxxxxxxxx xxxx u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené změnami xxxxxxxx pravidla [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx x&xxxx;xxxxxxxx chyb předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx účetních pravidel xxxxxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Přírůstky (úbytky) xxxxxxxxx opravami chyb xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Přírůstek (úbytek) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx položky xxxxxxxxxxxx [xxxxxx]; Xxxxxx plánu [xxxxxx]; Xxxxxxx příslib x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [member]; Xxxxx xxxxxxxxxxx na xxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx [member]; Účinek xxxxxxxxxxxxx rizik [xxxxxx]; Xxxxxxx akcie [member]] |
||||
ifrs-full |
ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtAmortisedCost |
X duration |
label |
Reklasifikace xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx do xxxxxxxxx nástrojů xxxxxxxxx xxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;12X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxx reálnou hodnotou xx ostatního xxxxxxx xxxxxxxx do kategorie xxxxxxxx oceněných xxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xx měla xxx xxxxxxxxx xxxxxx kladná xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx xxxxxxxx hodnotu XXXX. [Xxxxx: Kumulované xxxxxx a amortizace [xxxxxx]; Xxxxxxxxxx odpisy, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [member]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Úhrn xxxxx účetních hodnot xxxxxxxxxx xxxxx předchozích XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [member]; Finanční xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx ocenění [member]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené změnami xxxxxxxx pravidla [xxxxxx]; Xxxxxxx (snížení) xxxxxxxxx xxxxxxx xxxxxxxx pravidel x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidel xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx položky sesouhlasení [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx vyplývající z pojistných xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx rizik [xxxxxx]; Xxxxxxx xxxxx [member]] |
||||
ifrs-full |
ReclassificationOfFinancialAssetsOutOfMeasuredAtFairValueThroughOtherComprehensiveIncomeIntoMeasuredAtFairValueThroughProfitOrLoss |
X duration |
label |
Reklasifikace xxxxxxxxxx aktiv x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxx reálnou xxxxxxxx xx ostatního xxxxxxx výsledku xx xxxxxxxxx xxxxxxxx oceněných xxxxxxx hodnotou xx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;7 odst. 12B písm. c) |
documentation |
Částka xxxxxxxxxx xxxxx reklasifikovaných z kategorie xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx výsledku xx xxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo ztráty. [Xxxxx: Xxxxxxxx xxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx být zpravidla xxxxxx xxxxxx hodnota XXXX. Xxxxx se xxxxx xxxxx používá x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx zadat xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx odpisy x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx znehodnocení [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx GAAP [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [member]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxxxxxx (odchozích) peněžních xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Finanční xxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx změnami účetního xxxxxxxx [member]; Xxxxxxx (xxxxxxx) způsobené xxxxxxx xxxxxxxx pravidel a opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx IFRS [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxx xx požadavku xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx změnami účetního xxxxxxxx [member]; Xxxxxxxx xxxxxxx sesouhlasení [xxxxxx]; Xxxxxx plánu [member]; Xxxxxxx příslib x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Nově xxxxxx xxxxxxx [xxxxxx]; Podíl xxxxxxxxxxx na xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx diverzifikace xxxxx [xxxxxx]; Vlastní xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxXxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx do xxxxxxxxx xxxxxxxx oceněných reálnou xxxxxxxx do ostatního xxxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;12X&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxxxxx reálnou hodnotou xx zisku xxxx xxxxxx xx xxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx výsledku. [Xxxxx: Xxxxxxxx aktiva] |
||||
commentaryGuidance |
Pro tento xxxxx xx xxxx xxx zpravidla xxxxxx xxxxxx xxxxxxx XBRL. Xxxxx xx tento xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, bude možná xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [member]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx úprav xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx GAAP [member]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [member]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) peněžních xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní veličina xxx xxxxxxx [member]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (snížení) xxxxxxxxx xxxxxxx účetních xxxxxxxx a opravami chyb xxxxxxxxxxx účetních období [xxxxxx]; Přírůstek (úbytek) xxxxxxxxx změnami xxxxxxxx xxxxxxxx xxxxxxxxxxxx standardy XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Přírůstek (xxxxxx) způsobený xxxxxxxx xx požadavku standardu XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Významné xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Závazný xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [member]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Podíl xxxxxxxxxxx xx částce xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [member]; Xxxxxx diverzifikace rizik [xxxxxx]; Xxxxxxx akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxXxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxxx z kategorie xxxxxxxxxxxxxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1. 2023, XXXX&xxxx;7 xxxx.&xxxx;12, xxxxxxxxxx: datum xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;12X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx z kategorie xxxxxxxxxxxxxx xxxxxxxx aktiva. [Odkaz: Xxxxxxxxxxxxxx xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxXxXxxxxxxxxXxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty |
Zveřejnění: datum xxxxx xxxxxxxxx 1.&xxxx;1. 2023, IFRS 7 odst. 12, xxxxxxxxxx: datum konce xxxxxxxxx 1. 1. 2023, IFRS 7 odst. 12A xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx reklasifikovaných x&xxxx;xxxxxxxxx xxxxxxxx aktiva x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx zisku xxxx xxxxxx. [Odkaz: Xxxxxxxx xxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty] |
||||
ifrs-full |
ReclassificationOutOfHeldtomaturityInvestments |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx držené xx xxxxxxxxxx |
Xxxxxxxxxx: datum xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;12 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxx x&xxxx;xxxxxxxxx investice xxxxxx xx xxxxxxxxxx. [Xxxxx: Xxxxxxxxx držené xx xxxxxxxxxx; Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxXxXxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: datum konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;12 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx reklasifikovaných z kategorie xxxxxx x&xxxx;xxxxxxxxxx. [Odkaz: Xxxxxx a pohledávky; Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxxxxxxx xxxxxxx [xxxx] |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;41 |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;41 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx, xxxxx byly xxxxxxxxxxxxxxx, xxxx účetní jednotka xxxxxxx xxxxxxxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxx x&xxxx;xxxxxx závěrce. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxxxxxxxxxx xxxxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxXxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxx aktivum x&xxxx;xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx upravená x&xxxx;xxxxxxxx důsledek xxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxx xxxxx. [Xxxxx: Xxxxx xxxxxxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
RecognisedAssetsRepresentingContinuingInvolvementInDerecognisedFinancialAssets |
X instant, xxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx aktivech |
Zveřejnění: XXXX 7 xxxx.&xxxx;42X písm. a) |
documentation |
Částka xxxxx xxxxxxxxxx ve xxxxxx o finanční pozici xxxxxxxxxxxxxxx trvající angažovanost xxxxxx jednotky v odúčtovaných xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxxxXxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxx xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxx definovaných xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Vykázané xxxxxxx xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx finančních xxxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 42E xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxx xx xxxxxx o finanční xxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx účetní xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx aktivech. |
||||
ifrs-full |
ReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAbstract |
label |
Sesouhlasení xxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxxx daňovými xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxxxXxxxxxxxxxXxxxxxxXxxxXxxxxXxXxxxxxxXxxxxxxxxxxXxxXxxxxxXxxxxxxxxxXxxxxXxxxxxxxxXxxxxxxxxXxxXxXxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxxxxxx rozdílu xxxx xxxxxxx xxxxxxxx xxx xxxxxxxx vykázání x&xxxx;xxxxxxxxxx xxxxx, xxxx xx být zaúčtován xx zisku xxxx xxxxxx [abstract] |
||
ifrs-full |
ReconciliationOfAverageEffectiveTaxRateAndApplicableTaxRateAbstract |
label |
Sesouhlasení xxxxxxxx xxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxx [abstract] |
||
ifrs-full |
ReconciliationOfChangesInAllowanceAccountForCreditLossesOfFinancialAssetsAbstract |
label |
Sesouhlasení xxxx xxxxxx xx xxxxxxx ztráty xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxx v podnikové kombinaci [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxx odložené xxxxxxxxxx ceny xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxXxxXxxxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx xxxxxxx (xxxxxx) [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxx xxxxxxx xxxxxxx xxxxxxxx, aktiva [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxx xxxxxxx xxxxxxx xxxxxxxx, vlastní xxxxxxxxxx nástroje xxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx změn xxxxxxx xxxxxxx hodnotou, xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxx x&xxxx;xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx změn x&xxxx;xxxxxxxxxx aktivech x&xxxx;xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx změn x&xxxx;xxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx změn xxxxxxxxxxxx xxxxxxxxxx majetku [abstract] |
||
ifrs-full |
ReconciliationOfChangesInLiabilitiesUnderInsuranceContractsAndReinsuranceContractsIssuedAbstract |
label |
Sesouhlasení xxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxXxxxxxXxxxxxxxxXxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxxxxxx xxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxx jiných xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxx pozemků, xxxxx x&xxxx;xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxXxXxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxx xxxxxxxxxx aktiv [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxXxxxxXxXxxxxxXxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx reálné hodnoty xxxxxxxxx derivátu [abstract] |
||
ifrs-full |
ReconciliationOfNominalAmountOfCreditDerivativeAbstract |
label |
Sesouhlasení xxxxxxxxx částky xxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxXxXxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxxx xxxxx v oběhu [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxxxxxxx xxxxxxxx xxxx xxxxxxxx rozlišení při xxxxxx xxxxxxxx [abstract] |
||
ifrs-full |
ReconciliationOfReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeRelatedToInsuranceContractsToWhichParagraphsC18bC19bC24bAndC24cOfIFRS17HaveBeenAppliedAbstract |
label |
Sesouhlasení xxxxx xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxxx aktiv xxxxxxxxx xxxxxxx xxxxxxxx do ostatního xxxxxxx xxxxxxxx v souvislosti x&xxxx;xxxxxxxxxx smlouvami, na něž xxxx xxxxxxx xxxxxxxxxx xxxx. X18 xxxx. x), xxxx. X19 xxxx. x), xxxx. X24 xxxx. b) x&xxxx;xxxx. X24 písm. x) standardu XXXX 17 [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxxXxXxxxxxxxxxxxXxxxxXxxxxxxxXxXxxXxxxxxxxxxXxXxxxxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxxx nediskontovaných xxxxxxxxxxxx plateb x&xxxx;xxxxxx xxxxxxxxx do xxxxxxxxxx xxxxxxxx [abstract] |
||
ifrs-full |
RecoverableAmountOfAssetOrCashgeneratingUnit |
X instant, debit |
label |
Zpětně xxxxxxxxxx xxxxxx xxxxxx xxxx xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 36 odst. 130 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx hodnota x&xxxx;xxxxxx xxxxxxx xxxxxx xxxx penězotvorné xxxxxxxx xxxxxxx o náklady na xxxxxxxx a jejich xxxxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxxxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
RecurringFairValueMeasurementMember |
member |
label |
Opakovaná xxxxxxx xxxxxxx xxxxxxxx [member] |
Zveřejnění: XXXX 13 odst. 93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx, xxx xxxx standardy XXXX xxxxxxxx či xxxxxxxx xx xxxxxx x&xxxx;xxxxxxxx pozici xx xxxxx xxxxxxx vykazovaného xxxxxx. [Odkaz: IFRS [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx určená xxxxxxx [xxxxxx] |
Xxxxxxx praxe: XXXX&xxxx;1 xxxx.&xxxx;29 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx, která byla xxxx xxxxxx xxx xxxxxxxx na xxxxxxxxx XXXX. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxXxxxxXxXxxxxxxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxx xxxx určené xxxx xxxxxxxxxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, IFRS 1 xxxx.&xxxx;29 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxx nově xxxxxxxx xxxx xxxxxxxxxxxxxx při xxxxxxxx na standardy XXXX. [Xxxxx: IFRS [xxxxxx]; Xxxxxxxx aktiva] |
||||
ifrs-full |
RedesignatedFinancialAssetAtFairValueThroughProfitOrLoss |
X instant, xxxxx |
xxxxx |
Xxxxxxxx aktiva xxxx xxxxxx xxxx finanční xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx do xxxxx xxxx xxxxxx |
Xxxxxxxxxx: IFRS 1 xxxx.&xxxx;29 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx aktiv xxxx xxxxxxxx xxxx xxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxx xxxx xxxxxx xxx xxxxxxxx xx xxxxxxxxx XXXX. [Xxxxx: X&xxxx;xxxxxx hodnotě [member]; XXXX [member]; Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxXxxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx xxxx xxxxxx xxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx vykázané xx xxxxx xxxx xxxxxx |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1. 2023, XXXX&xxxx;1 xxxx.&xxxx;29, zveřejnění: IFRS 1 xxxx.&xxxx;29X |
xxxxxxxxxxxxx |
Xxxxxx finančních xxxxxxx xxxx xxxxxxxx xxxx xxxxxxxxxx xxxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx xxxx ztráty xxx xxxxxxxx xx xxxxxxxxx XXXX. [Odkaz: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; XXXX [xxxxxx]; Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;1 xxxx.&xxxx;29 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxx xxxxxx xxxxxxxx xxxxxxxx xxx xxxxxxxx na xxxxxxxxx XXXX. Představuje xxxx standardní xxxxxxx xxx xxx „Xxxx xxxxxx“, není-li xxxxxx xxxxx jiný xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxx xxxxxx [xxxx] |
Xxxxxxxxxx: IFRS 1 xxxx.&xxxx;29 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx vydaného xxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;106 písm. d) |
documentation |
Snížení xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxxxx kapitálu. [Xxxxx: Xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxx náhrady |
Příklad: XXX&xxxx;37 xxxx. –, xxxxxxx: 4 Pravidla xxx náhrady, xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;87 |
xxxxxxxxxxxxx |
Xxxxxx rezerv xxx náhrady, xxxxx xx xxxxxx xxxxxxxx xxxxxxx xxxx xxxxxxxxxx. [Xxxxx: Xxxx rezervy] |
||||
totalLabel |
Rezervy xx xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxx xxxxxxx [abstract] |
||
ifrs-full |
RefundsProvisionMember |
member |
label |
Rezervy xxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;37 odst. –, xxxxxxx: 4 Xxxxxxxx xxx xxxxxxx, xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;87 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx rezervy xxx xxxxxxx, které má xxxxxx xxxxxxxx xxxxxxx xxxx zákazníkům. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxx časového rozlišení xxx xxxxxx xxxxxxxx [xxxx] |
Xxxxxxxxxx: IFRS 14 xxxx. X22 |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx nebo pojmy, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx účtů xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx klasifikované xxxx xxxxxxxxxx skupiny [member] |
Zveřejnění: XXXX 14 xxxx. X22 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxxxxxxx xxxx vyřazované xxxxxxx. [Odkaz: Vyřazované xxxxxxx klasifikované jako xxxxxx x&xxxx;xxxxxxx [xxxxxx]; Xxxxxxxx účtů xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
RegulatoryDeferralAccountBalancesMember |
member [xxxxxxx] |
xxxxx |
Xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 14 xxxx. B22 |
documentation |
Tento člen xxxxxxxxxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx. Xxxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx regulaci xx xxxxxx zůstatek xxxxxxxxxx účtu nákladů (xxxx xxxxxx), který xx xxxxx xxxxxxx xxxx xxxxxxx xxxx xxxxxxx xxxxx xxxxxx xxxxxxxxx, xxx xxxxx xxxxxxx xxxxxxxx xxx xxxxxx rozlišení, xxxxxxx xxx xxxxxxxxx xxxxx xxxxxxx do xxxxxxxxx xxxxx (xxxxx), xxxxxx (xxxxx) xxx xxxxxxx xxxxxxxxxx, nebo xx xxxx xxxxxxxx xxxxxxx. Xxxxx člen xxxxxxxxxxx xxxx xxxxxxxxxx hodnotu xxx xxx „Xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx“, xxxx-xx xxxxxx žádný xxxx člen. |
||||
ifrs-full |
RegulatoryDeferralAccountBalancesNotClassifiedAsDisposalGroupsMember |
member |
label |
Zůstatky xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx neklasifikované xxxx xxxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: IFRS 14 xxxx. B22 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx, které xxxxxx xxxxxxxxxxxxx jako xxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx xxxx držené k prodeji [xxxxxx]; Xxxxxxxx účtů xxxxxxxx rozlišení při xxxxxx regulaci [member]] |
||||
ifrs-full |
RegulatoryDeferralAccountCreditBalances |
X instant, xxxxxx |
xxxxx |
Xxxxxxxx zůstatky xxxx xxxxxxxx rozlišení xxx xxxxxx regulaci |
Zveřejnění: XXXX 14 odst. 20 xxxx. x), zveřejnění: XXXX 14 xxxx.&xxxx;33 xxxx. x), xxxxxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;35 |
xxxxxxxxxxxxx |
Xxxxxx kreditních xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx regulaci. [Xxxxx: Zůstatky xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx celkem |
||||
periodStartLabel |
Kreditní zůstatky xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx xx začátku xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx xx konci xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx [abstract] |
||
ifrs-full |
RegulatoryDeferralAccountCreditBalancesAndRelatedDeferredTaxLiability |
X instant, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx xxxx xxxxxxxx rozlišení při xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx daňový xxxxxxx |
Xxxxxxxxxx: XXXX 14 xxxx.&xxxx;24, xxxxxxxxxx: XXXX 14 xxxx.&xxxx;X11 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx a související xxxxxxxx xxxxxx závazek. [Xxxxx: Xxxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci; Xxxxxxxx xxxxxx xxxxxxx xxxxxxxxxxx xx zůstatky účtů xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxx xxxxxxxx xxxx časového xxxxxxxxx xxx cenové xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxXxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxxxxxXxxxxxxXxXxxxxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx přímo xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 14 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxxx kreditních xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx, xxxxx přímo xxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx; Xxxxxxxxxx xxxxxxx xxxxxxxxxxxxx jako xxxxxx k prodeji [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx zůstatky xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 14 xxxx.&xxxx;20 xxxx. x), xxxxxxxxxx: XXXX 14 xxxx.&xxxx;33 xxxx. x), xxxxxxxxxx: IFRS 14 xxxx.&xxxx;35 |
xxxxxxxxxxxxx |
Xxxxxx debetních xxxxxxxx xxxx časového xxxxxxxxx xxx cenové xxxxxxxx. [Xxxxx: Xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci [xxxxxx]] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx xxxxxx |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx xx začátku xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx při cenové xxxxxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx [abstract] |
||
ifrs-full |
RegulatoryDeferralAccountDebitBalancesAndRelatedDeferredTaxAsset |
X instant, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx a související xxxxxxxx daňová pohledávka |
Zveřejnění: XXXX 14 xxxx.&xxxx;24, xxxxxxxxxx: IFRS 14 xxxx.&xxxx;X11 písm. a) |
documentation |
Částka xxxxxxxxx xxxxxxxx xxxx časového xxxxxxxxx při xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxx zůstatky xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx; Odložená xxxxxx xxxxxxxxxx xxxxxxxxxxx xx zůstatky xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx cenové xxxxxxxx x&xxxx;xxxxxxxxxxx odložená daňová xxxxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxxXxxXxxxxxxXxxxxxxxXxxXxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx odložená xxxxxx xxxxxxxxxx [abstract] |
||
ifrs-full |
RegulatoryDeferralAccountDebitBalancesDirectlyRelatedToDisposalGroup |
X instant, xxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx přímo související x&xxxx;xxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxxx debetních xxxxxxxx xxxx xxxxxxxx rozlišení xxx cenové xxxxxxxx, xxxxx přímo xxxxxxxxx x&xxxx;xxxxxxxxxxx skupinou. [Xxxxx: Xxxxxxx xxxxxxxx xxxx xxxxxxxx rozlišení xxx xxxxxx xxxxxxxx; Vyřazované xxxxxxx xxxxxxxxxxxxx jako xxxxxx k prodeji [member]] |
||||
ifrs-full |
RegulatoryEnvironmentsAxis |
axis |
label |
Právní xxxxxxxxx [axis] |
Příklad: IAS 19 odst. 138 xxxx. x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx pojmy, kterými xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxx xxxxxxxxx [member] |
Příklad: XXX 19 odst. 138 xxxx. c) |
documentation |
Tento člen xxxxxxxxxxx xxxxxxx právní xxxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxx xxxxxxxxx“, xxxx-xx použit xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxXxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxx xx xxxxxxx xxxxxxxxxxx xx závaznými přísliby x&xxxx;xxxxxxxxxxxx xxxxxxx, v reálné xxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;140 písm. b) |
documentation |
Hodnota xxxx xxxxxx jednotky xx náhradu xxxxxxxxx xxxx xxxxxxxxx výdajů xxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxx závazného xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, xxxxx xx vykáže xxxx xxxxxxxxxx aktivum a ocení xxxxxxx xxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxXxxxxXxxxx |
Xxxxx xx xxxxxxx související xx xxxxxxxxx přísliby x&xxxx;xxxxxxxxxxxx xxxxxxx, v reálné xxxxxxx na xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxx na xxxxxxx xxxxxxxxxxx xx xxxxxxxxx xxxxxxxx z definovaných xxxxxxx, x&xxxx;xxxxxx xxxxxxx xx xxxxx období |
||||
ifrs-full |
ReinsuranceAssets |
X instant, debit |
label |
Zajistná xxxxxx |
Xxxxxxxxxx: datum konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 37 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxxxxx xx xxxxxxx zajistné xxxxxxx. |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxxx xxxxxx xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxxx xxxxxx xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxxx [member] |
Zveřejnění: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;107, zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;109, xxxxxxxxxx: účinný xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;131 xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx od 1. 1. 2023, XXXX 17 xxxx.&xxxx;132 xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx xx 1. 1. 2023, IFRS 17 xxxx.&xxxx;98 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx držené zajistné xxxxxxx. Xxxxxxxx xxxxxxx xxxx pojistné smlouvy xxxxxxxxx jednou účetní xxxxxxxxx (xxxxxxxxxxx) xx xxxxxx odškodnění xxxx xxxxxx xxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxx xxxx xxxx xxxxxxxxxx xxxxx xxxxxxxxxxx xxxxx xxxxx účetní xxxxxxxxx (xxxxxxxxxxxx xxxxx). [Xxxxx: Xxxxxxxx smlouvy [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxXxxxXxxxXxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxxx, xxxxx jsou xxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;54 xxxx.&xxxx;xx), zveřejnění: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;78 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxx. [Xxxxx: Xxxxxx; Xxxxxx xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxXxxxXxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx xxxxxxx, xxxxx xxxx xxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;54 xxxx.&xxxx;xx), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;78 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxxxx xxxxx, xxxxx jsou xxxxxxx. [Xxxxx: Xxxxxxx; Držené xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxXxXxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx] |
Xxxxxxx xxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, IFRS 4 – xxxxxxxxxx |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx. [Xxxxx: Xxxx xxxxxxxxxx xxxxx [member]] |
||||
ifrs-full |
RelatedPartiesMember |
member |
label |
Spřízněné xxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;24 xxxx.&xxxx;19 |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxxxxxx xxxxxx. Spřízněnými xxxxxxxx se xxxxxx xxxxx xxxx xxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxx závěrku (xxxxxxxxxx xxxxxx xxxxxxxxx). x) Osoba xxxx xxxxxx xxxx rodiny xxxx osoby xxxx xxxxxxxxx s vykazující účetní xxxxxxxxx, xxxxx tato xxxxx: x) xxxxxx xxxx spoluovládá xxxxxxxxxx xxxxxx jednotku; xx) xx xxxxxxxxx xxxx xx vykazující účetní xxxxxxxx; xxxx iii) xx členem xxxxxxxxx xxxxxx xxxxxxxxxx účetní xxxxxxxx nebo jejího xxxxxxxxxx podniku. x) Xxxxxx xxxxxxxx xx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxxx, pokud xxxxx xxxxxxx x&xxxx;xxxxxx podmínek: x) Účetní jednotka x&xxxx;xxxxxxxxxx účetní xxxxxxxx xxxx členy téže xxxxxxx (xxx xxxxxxx, xx xxxxxxx xxxxxxxx, xxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxx xxxxxxxx xxxxxxxxx). xx) Jedna xxxxxx xxxxxxxx xx xxxxxxxxxxx xxxx společným xxxxxxxx xxxx účetní xxxxxxxx (xxxx xxxxxxxxxxx xx xxxxxxxxx podnikem xxxxx xxxxxxx, jejímž xxxxxx xx i druhá účetní xxxxxxxx). iii) Obě xxxxxx jednotky xxxx xxxxxxxxxx xxxxxxx xxxx xxxxx xxxxxx. xx) Xxxxx xxxxxx xxxxxxxx xx společným xxxxxxxx xxxxx xxxxxx xxxxxxxx x&xxxx;xxxxx účetní xxxxxxxx xx xxxxxxxxxxx podnikem xxxxx xxxxxx jednotky. x) Xxxxxx jednotka xx xxxxxx xxxxxxx xx skončení pracovního xxxxxx xx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx, xxxx účetní xxxxxxxx, která xx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxxx. Xx-xx xxxxxxx xxxxxxxxxx účetní jednotka xxxxxxxxx plánem, xxxxxxxx xxxxxxxxxxxx zaměstnavatelé xxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx xxxxxxxxx. vi) Xxxxxx xxxxxxxx xx xxxxxxxx nebo xxxxxxxxxxxxx xxxxxx uvedeno x&xxxx;xxxxxxx x). xxx) Xxxxx xxxxxxx x&xxxx;xxxx.&xxxx;x) xxxx&xxxx;x) xx podstatný xxxx xx účetní xxxxxxxx xxxx je xxxxxx xxxxxxxxx xxxxxx xxxxxx xxxxxxxx (xxxx xxxxxx xxxxxxxxxx xxxxxxx). xxxx) Xxxxxx xxxxxxxx xxxx xxxx xxxxxxx, xxxxx xx xxxxxxxx, xxxxxxxxx xxxxxxxxxx xxxxxx jednotce xxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxxxx xxxxxx členů xxxxxxxxxxx xxxxxx. [Odkaz: Společné xxxxxxx [xxxxxx]; Klíčoví xxxxxxx xxxxxx xxxxxx xxxxxxxx xxxx xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxXxxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx xx xxxxxxxxxxx stranami [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxxXxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxxXxXxxxxx2019 |
XXX |
xxxxx |
Xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxxx významných xxx xxxxxx jednotku |
Zveřejnění: IAS 38 xxxx.&xxxx;122 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx xxxxxxxx xxx účetní xxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxx a amortizace] |
||||
ifrs-full |
RemainingContractualUndiscountedCashOutflowsInflowsThatAriseFromContractsWithinScopeOfIFRS17ThatAreLiabilities |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxxxxxxxx odchozí (xxxxxxx) xxxxxxx toky, xxxxx vyplývají xx xxxxx xxxxxxxxxxx xx xxxxxxx xxxxxxxxxx XXXX 17 a které xxxx xxxxxxx |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;132 písm. b) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx zbývajících xxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxx odchozích (xxxxxxxxx) peněžních toků, xxxxx xxxxxxxxx xx xxxxx xxxxxxxxxxx do xxxxxxx xxxxxxxxxx XXXX 17 x&xxxx;xxxxx jsou xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxx2019 |
XXX |
xxxxx |
Xxxxxxxxx xxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx xxxx časového xxxxxxxxx xxx cenové xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;33 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx xxxx xxxxxxxx získání xxxxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx regulaci. [Xxxxx: Xxxxxxx zůstatky účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxx2019 |
XXX |
xxxxx |
Xxxxxxxxx doba xxxxxxx kreditních zůstatků xxxx časového rozlišení xxx cenové regulaci |
Zveřejnění: XXXX&xxxx;14 xxxx.&xxxx;33 písm. c) |
documentation |
Zbývající xxxx zrušení xxxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx při xxxxxx xxxxxxxx. [Odkaz: Xxxxxxxx xxxxxxxx účtů xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxXxxXxxxxxXxxxxxxXxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxxxxxxxx xxxxx (xxxxxx) vznikající xxx koupi zajištění |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx neamortizovaných xxxxxxxxxx xxxxx (xxxxx) vznikajících xxx koupi xxxxxxxxx. |
||||
xxxxxxXxxxxXxxxx |
Xxxxxxxxx xxxxxxxxxxxxxx xxxxx (ztráty) xxxxxxxxxx xxx koupi xxxxxxxxx xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxxxxxxx neamortizované xxxxx (xxxxxx) vznikající při xxxxx zajištění xx xxxxx období |
||||
ifrs-full |
RentalExpense |
X duration, debit |
label |
Náklady xx xxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 odst. 85 |
documentation |
Částka xxxxxxx xxxxxxxxxx xxxx pronájem. |
||||
ifrs-full |
RentalIncome |
X duration, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx příjmů xxxxxxxxxx jako xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxXxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx majetku |
Zveřejnění: XXX 40 xxxx.&xxxx;75 písm. x) bod x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxx investičního xxxxxxxxxx majetku xxxxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku. [Xxxxx: Xxxxxxxxxx xxxxxxxx majetek] |
||||
ifrs-full |
RentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpense |
X duration, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx, očištěné x&xxxx;xxxxx xxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx očištěná x&xxxx;xxxxx provozní náklady x&xxxx;xxxxxx xxxxxxxxxx majetku. [Xxxxx: Xxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxx; Xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx nemovitého xxxxxxx] |
||||
xxxXxxxx |
Xxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxx nemovitého xxxxxxx, xxxxxxxx x&xxxx;xxxxx xxxxxxxx náklady |
||||
ifrs-full |
RentalIncomeFromInvestmentPropertyNetOfDirectOperatingExpenseAbstract |
label |
Příjmy z pronájmu xxxxxxxxxxxx xxxxxxxxxx majetku, xxxxxxxx x&xxxx;xxxxx xxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx období x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 78 |
documentation |
Částka xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx. [Odkaz: Xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Výnosy xxxxxxxx období z pronájmu xxxxxxxxxxxxx jako xxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 78 |
documentation |
Částka xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx klasifikovaných xxxx xxxxxxxxxx. [Odkaz: Xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxxxxXxxxxxXxxxxxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx příštích období x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx výnosů příštích xxxxxx z pronájmu xxxxxxxxxxxxxxx xxxx xxxxxxxxxx. [Xxxxx: Xxxxxx xxxxxxxx xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx, vstupní xxxxxxxx xxx xxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXXX 13 xxxx.&xxxx;93 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx, xxxxx xx xxxxxxx xxxx xxxxxxx xxxxxxxx xxx ocenění. |
||||
ifrs-full |
RepairsAndMaintenanceExpense |
X duration, xxxxx |
xxxxx |
Xxxxxxx xx opravy x&xxxx;xxxxxx |
Xxxxxxx xxxxx: IAS 1 odst. 85 |
documentation |
Částka xxxxxxx na xxxxxx xxxxxx xxxxx, xxxxx xxxxx zahrnovat náklady xx xxxxx, xxxxxxxxx xxxxxxxx xxxx xxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxXxxxxXxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxx, xxxxxx a dlužních xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx xxxxxxxx xxxxxxxxx, xxxxxx a dlužních xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxXxXxxxxxxxxXxxxxxxxxx |
(X) xxxxxxxx, credit |
label |
Splacení xxxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxxxxxx |
Xxxxxxx: XXX 7 xxxx.&xxxx;17 písm. d) |
documentation |
Peněžní xxxxx xx splacení xxxxxxxx, xxxxxxxxxxxxx jako xxxxxxxxxxx. [Odkaz: Xxxxxxxx] |
||||
xxxxxxxXxxxxXxxxx |
Xxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Splacení krátkodobých xxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx na xxxxxxxx xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx výpůjčky] |
||||
ifrs-full |
RepaymentsOfNoncurrentBorrowings |
X duration, xxxxxx |
xxxxx |
Xxxxxxxx dlouhodobých výpůjček |
Obvyklá xxxxx: XXX&xxxx;7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx xx splacení xxxxxxxxxxxx výpůjček. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: IAS 7 xxxx.&xxxx;17 |
xxxxxxxxxxxxx |
Xxxxxxx xxxxx na xxxxxxxx podřízených xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxx: XXX 19 xxxx.&xxxx;138 xxxx.&xxxx;x), zveřejnění: IFRS 15 xxxx.&xxxx;115, příklad: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 96 písm. c), xxxxxxxxxx: IFRS 8 xxxx.&xxxx;23 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx provozní xxxxxxxx, x&xxxx;xxxxx musí xxx xxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxx&xxxx;XXXX&xxxx;8. Xxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx o provozním xxxxxxxx, xxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxx kvantitativních xxxxxx: x) xxxxxx, xxxxxx xxxxxxx externím xxxxxxxxxxx x&xxxx;xxxxxxx xxxx převodů xxxx xxxxxxxxxxxx xxxxxxxx; xxxxx 10 procent a více xxxxxx výnosů, vnitřních x&xxxx;xxxxxxxxx, xxxxx xxxxxxxxxx xxxxxxxx; b) xxxxxxxxx xxxxxx jeho vykázaného xxxxx xxxx xxxxxx xxxxx 10&xxxx;xxxxxxx a více x) xxxxxx vykázaného xxxxx xxxxx xxxxxxxxxx xxxxxxxx, xxx xxxxxxxxxx xxxxxx, a ii) xxxxxx xxxxxxxxxx ztrát xxxxx xxxxxxxxxx xxxxxxxx, jež xxxxxxxx xxxxxx, xxxxx xxxx, xxxxx xxxxxx xx větší, nebo x) xxxxx 10&xxxx;xxxxxxx x&xxxx;xxxx součtu xxxxx xxxxx provozních segmentů. Xxxx provozní segmenty, xxxxx xxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxxxxx xxxxxx, xx možno xxxxxxxxx xx povinně xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxxxx, pokud xx xxxxxx xxxxxxx, xx xx xxxxxxxxx x&xxxx;xxxxxxxxxx byly užitečné xxx xxxxxxxxx účetní xxxxxxx. [Xxxxx: Provozní xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxXxXxxxxxxxxxXxxxXxxxxxxxxxxXxXXXXXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx, jsou-li x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxx standardu XXXX [xxxxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;20 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxx, xxxxx xx xxxxxx jednotka xxxxxxxx x&xxxx;xxxxxx xxxxxxx, xxxxx xxxx v souladu x&xxxx;xxxxxxxxxx standardu XXXX, xxxxx xx xxxxxx xxxxxxxx xx daného xxxxxxxxx odklonila. |
||||
ifrs-full |
ReportingYearMember |
member |
label |
Vykazované účetní xxxxxx [member] |
Zveřejnění: účinný xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx vykazované účetní xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxXxxXxxxXxxxxxxxxxXxXxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx o zpětném xxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxxxxxxx zapůjčené xxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxx zpětného odkupu x&xxxx;xxxxx dohod x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx kolaterálu xxxxxxxxxxx cenných papírů. |
||||
ifrs-full |
ResearchAndDevelopmentExpense |
X duration, xxxxx |
xxxxx |
Xxxxxxx na xxxxxx x&xxxx;xxxxx |
Xxxxxxxxxx: IAS 38 xxxx.&xxxx;126 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxx xxxxxxxxxxxxxx xxxxxxxxx v oblasti xxxxxxx x&xxxx;xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx fond xxx xxxxxx katastrofy |
Příklad: xxxxx konce xxxxxxxxx 1.&xxxx;1. 2023, IAS 1 xxxx.&xxxx;78 xxxx.&xxxx;x), zveřejnění: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX58 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx kapitálu xxxxxxxxxxxxx zdroje xxx xxxxxx xxxxxx xx xxxxxxxxxxxxx xxxxx závažných xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxx, xxxx xx xxxxxxxxx xxxxxxxxx xxxxxxxx xxxx satelitů či xxxxxxxxx v důsledku xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxx xxx xxxxxx xxxxxxxxxx [xxxxxx] |
Xxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXX&xxxx;1 xxxx.&xxxx;108, xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;XX58 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx složku vlastního xxxxxxxx xxxxxxxxxxxxx xxxxxx xxx xxxxxx xxxxxx xx xxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxx jako xx poškození jaderných xxxxxxxx xxxx xxxxxxxx xx xxxxxxxxx v důsledku xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx xxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXX&xxxx;1 xxxx.&xxxx;78 xxxx.&xxxx;x), xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX58 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxx xx xxxxxxx xxxxxxxxx xxxxxx nákladů xx xxxxxx xx xxxxxxxxx xxxxxxx nároků x&xxxx;xxxxxxxxx xxxx xxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx xxxx [member] |
Příklad: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXX&xxxx;1 xxxx.&xxxx;108, xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX58 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxx xx xxxxxxx xxxxxxxxx xxxxxx nákladů xx nároky od xxxxxxxxx hodnoty xxxxxx x&xxxx;xxxxxxxxx typů xxxxxxxxxx xxxxx (xxxx. pojištění xxxxx krupobití, xxxxxxx xxxxxxxxx, xxxxxx pojištění x&xxxx;xxxxxxxxx xxxxxx) za xxxxxxx xxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxXxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxx xx zajištění xxxxxxxxx toků |
Obvyklá praxe: XXX&xxxx;1 odst. 78 xxxx.&xxxx;x), xxxxxxxxxx: XXXX 9 xxxx.&xxxx;6.5.11 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx kapitálu xxxxxxxxxxxxx xxxxxxxxxxx xxxx xxxxx (xxxxx) u zajišťovacího xxxxxxxx, xxxxx xxx xxxxx xxxx xxxxxxxxx xxxxxxxxx xxx zajištění xxxxxxxxx xxxx. [Xxxxx: Xxxxxxxxx peněžních toků [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxXxxxXxxxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx rozdíl xx xxxxxxxxx xxxxxxxxx xxxx, xxxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 24B xxxx. b) bod xx) |
xxxxxxxxxxxxx |
Xxxxxx vlastního xxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxx xx xxxxxxxxx peněžních xxxx v souvislosti x&xxxx;xxxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx xx xxxxxxxxx xxxxxxxxx toků] |
||||
ifrs-full |
ReserveOfCashFlowHedgesHedgingRelationshipsForWhichHedgeAccountingIsNoLongerApplied |
X instant, credit |
label |
Oceňovací xxxxxx xx xxxxxxxxx xxxxxxxxx xxxx, zajišťovací xxxxxx, xx xxxxx xx již xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: IFRS 7 odst. 24B xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxx xxxxxx xx xxxxxxxxx xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxx xx zajišťovacími xxxxxx, xx xxxxx xx xxx neuplatňuje xxxxxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxxxx rozdíl xx xxxxxxxxx peněžních xxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxXxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxx ze xxxxxxxxx xxxxxxxxx toků [member] |
Příklad: XXX 1 xxxx.&xxxx;108, xxxxxxxxxx: XXXX 9 xxxx.&xxxx;6.5.11 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx kumulovanou xxxx xxxxx (xxxxx) u zajišťovacího xxxxxxxx, xxxxx xxx xxxxx jako xxxxxxxxx xxxxxxxxx xxx xxxxxxxxx xxxxxxxxx toků. [Odkaz: Xxxxxxxxx xxxxxxxxx xxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxxXxxxXxXxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Oceňovací xxxxxx xx změny reálné xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxx xx xxxx xxxxxxxxx rizika xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxx xxxxxxx xxxxxxxxxx závazků xxxxxxxxxxx ze xxxx xxxxxxxxx xxxxxx xxxxxxx. [Xxxxx: Xxxxxxx riziko [xxxxxx]; Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxxXxxxXxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxx ze xxxxx xxxxxx xxxxxxx finančního xxxxxxx xxxxxxxxxxx xx xxxx xxxxxxxxx xxxxxx xxxxxxx [member] |
Příklad: XXX&xxxx;1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxx hodnoty finančních xxxxxxx xxxxxxxxxxx xx xxxx xxxxxxxxx xxxxxx xxxxxxx. [Odkaz: Xxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Oceňovací rozdíl xx změny xxxxxxxxx xxxxxxxx rozpětí |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 písm. e), xxxxxxxxxx: IFRS 9 xxxx.&xxxx;6.5.16 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx kapitálu xxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxx měnových xxxxxxx xxxxxxxxxx nástrojů, xxxx se vyřadí xxx účely xxxxxx xxxxxx xxxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxx xx změny xxxxxxxxx xxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: IAS 1 xxxx.&xxxx;108, xxxxxxxxxx: XXXX 9 xxxx.&xxxx;6.5.16 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxx hodnoty xxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx, xxxx xx xxxxxx xxx xxxxx xxxxxx xxxxxx finančních xxxxxxxx xxxx zajišťovacích xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxXxXxxxxXxXxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx rozdíl xx xxxxx xxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;78 písm. e), xxxxxxxxxx: XXXX 9 odst. 6.5.16 |
documentation |
Složka xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx změnu xxxxxxx xxxxxxxxxxxx částí xxxxxxxxxxxx xxxxx xxx xxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxx xxxxx forwardové smlouvy x&xxxx;xxxxxxx, xx xx xxxxxxxxxxx xxxxxxx budou xxxxxxxx xxxxx xxxxx xxxxxxx části. |
||||
ifrs-full |
ReserveOfChangeInValueOfForwardElementsOfForwardContractsMember |
member |
label |
Oceňovací rozdíl xx xxxxx xxxxxxx xxxxxxxxxxxx xxxxx xxxxxxxxxxxx xxxxx [member] |
Příklad: XXX 1 xxxx.&xxxx;108, zveřejnění: XXXX 9 odst. 6.5.16 |
documentation |
Tento xxxx xxxxxxxxxxx složku xxxxxxxxx xxxxxxxx představující xxxxxxxxxxx xxxxx xxxxxxx xxxxxxxxxxxx xxxxx forwardových xxxxx při xxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxxx xxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx, xx xx xxxxxxxxxxx nástroj xxxxx xxxxxxxx xxxxx xxxxx xxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxXxXxxxxXxXxxxXxxxxXxXxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Oceňovací xxxxxx xx xxxxx xxxxxxx časové hodnoty xxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;78 xxxx.&xxxx;x), xxxxxxxxxx: XXXX 9 xxxx.&xxxx;6.5.15 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxx xxxxxx xxxxxxx opcí, xxxx xx xxxxxxx xxxxxxx hodnota x&xxxx;xxxxxx xxxxxxx xxxxx xxxxxxx x&xxxx;xxxx xxxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxx xxxxx vnitřní xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxXxXxxxxXxXxxxXxxxxXxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxx ze změny xxxxxxx časové hodnoty xxxx [member] |
Příklad: IAS 1 odst. 108, xxxxxxxxxx: XXXX 9 xxxx.&xxxx;6.5.15 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxx xxxxxxx xxxxxx xxxxxxx xxxx, xxxx xx rozdělí xxxxxxx hodnota a časová xxxxxxx xxxxx xxxxxxx x&xxxx;xxxx zajišťovací xxxxxxx xx xxxxxxxx xxxxx xxxxx xxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxxxXxxxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxx xxxxx xxxxxxxxxx xxxxxx |
Xxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1. 2023, XXX&xxxx;1 xxxx.&xxxx;78 xxxx.&xxxx;x), xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;4 xxxx.&xxxx;34 xxxx.&xxxx;x), xxxxxxxxxx: xxxxx konce xxxxxxxxx 1. 1. 2023, XXXX 4 xxxx.&xxxx;XX22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx vytvořená x&xxxx;xxxxx dobrovolné xxxxxx Xxxxx xxxxxxxxxx xxxxxx xx rozumí smluvní xxxxx xxxxxxxx xxxx xxxxxxx k zaručeným xxxxxxx xxxxxxxxxxx xxxxxxxxx plnění: x) xxxxxx, u nichž xx xxxxxxxxxxxxx, xx xxxxx xxxxxxxxx částí xxxxxxxxx smluvních plnění; x) taková, jejichž xxxxxx nebo xxxxxx xx xxxxxxx na xxxx výstavce, x&xxxx;x) xxxxxx, xxxxx xx xxxxxxx zakládají xx: x) xxxxxxxxxx xxxxxx xxxxxxx xxxxx xxxx xxxxxxxx xxxx xxxxxxx; xx) realizovaných a/nebo xxxxxxxxxxxxxxx investičních výnosech x&xxxx;xxxxxx xxxxxxx xxxxx xxxxxxxx xxxxxxxxx, xxxx xxx) xxxxx xxxx xxxxxx xxxxxxxxxxx, xxxxx xxxx xxxx xxxxxx xxxxxxxx, která xxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxxxXxxxxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxx xxxxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXX&xxxx;1 xxxx.&xxxx;108, xxxxxxxxxx: xxxxx konce xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;4 xxxx.&xxxx;34 xxxx.&xxxx;x), xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 xxxx.&xxxx;XX22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx složku xxxxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxx dobrovolné účasti. Xxxxx xxxxxxxxxx xxxxxx xx xxxxxx smluvní xxxxx xxxxxxxx xxxx xxxxxxx x&xxxx;xxxxxxxxx plněním xxxxxxxxxxx xxxxxxxxx xxxxxx: x) xxxxxx, u nichž xx xxxxxxxxxxxxx, xx xxxxx xxxxxxxxx částí xxxxxxxxx smluvních xxxxxx; x) taková, xxxxxxx xxxxxx nebo xxxxxx xx smluvně na xxxx výstavce, a c) xxxxxx, xxxxx se xxxxxxx xxxxxxxxx na: x) výkonnosti xxxxxx xxxxxxx xxxxx xxxx xxxxxxxx xxxx xxxxxxx; xx) xxxxxxxxxxxxx x/xxxx xxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxx xxxxxxx aktiv xxxxxxxx xxxxxxxxx, nebo xxx) xxxxx nebo xxxxxx xxxxxxxxxxx, xxxxx xxxx jiné xxxxxx xxxxxxxx, xxxxx xxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxXxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxx kapitálové xxxxxx xxxxxxxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IAS 1 odst. 55 |
documentation |
Složka xxxxxxxxx kapitálu xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxx xxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxXxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx kapitálové složky xxxxxxxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: IAS 1 odst. 108 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxx nástrojů xxxxxxxxxxxxxxx jako xxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxx xxxxxxxxx xxxxxxx xxx přepočtu |
Zveřejnění: XXX 21 odst. 52 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxx xxxxxxx vznikající xxx xxxxxxxx účetní xxxxxxx xxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx x&xxxx;xxxxxxxxxx ve xxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxx úplný výsledek] |
||||
ifrs-full |
ReserveOfExchangeDifferencesOnTranslationContinuingHedges |
X instant, xxxxxx |
xxxxx |
Xxxx xxxxxxxxx xxxxxxx xxx xxxxxxxx, xxxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X písm. b) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxx rozdílů xxx xxxxxxxx x&xxxx;xxxxxxxxxxx s pokračujícími xxxxxxxxxxx. [Odkaz: Xxxx xxxxxxxxx xxxxxxx xxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxXxxxxxxxxxxxxXxxXxxxxXxxxxXxxxxxxxxxXxXxXxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxx xxxxxxxxx xxxxxxx při xxxxxxxx, xxxxxxxxxxx xxxxxx, xx xxxxx se xxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXXX 7 odst. 24B xxxx. x) bod xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx kapitálu xxxxxxxxxxxxx xxxx xxxxxxxxx xxxxxxx xxx přepočtu x&xxxx;xxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxx, xx které xx xxx neuplatňuje xxxxxxxxxxx xxxxxxxxxx. [Odkaz: Xxxx kurzových rozdílů xxx přepočtu] |
||||
ifrs-full |
ReserveOfExchangeDifferencesOnTranslationMember |
member |
label |
Fond xxxxxxxxx xxxxxxx xxx přepočtu [xxxxxx] |
Xxxxxxx: XXX 1 xxxx.&xxxx;108, zveřejnění: XXX 21 xxxx.&xxxx;52 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxxxxxxx kapitálu xxxxxxxxxxxxx kumulované xxxxxxx xxxxxxx xxxxxxxxxx xxx xxxxxxxx xxxxxx xxxxxxx xxxxxx v ostatním xxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx výsledek] |
||||
ifrs-full |
ReserveOfFinanceIncomeExpensesFromReinsuranceContractsHeldExcludedFromProfitOrLoss |
X instant, xxxxxx |
xxxxx |
Xxxx xxxxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxx zajistných smluv, xxxxx byly xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;78 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx vlastního xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx, xxxxx xxxx vyloučeny z hospodářského xxxxxxxx [Xxxxx: Xxxxxx (xxxxxxx) z pojistného xxxxxx; Xxxxxx xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx finančních xxxxxx (xxxxxxx) x&xxxx;xxxxxxxx xxxxxxxxxx xxxxx, které xxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx akumulované xxxxxxxx xxxxxx (xxxxxxx) z držených xxxxxxxxxx smluv, které xxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx plnění; Xxxxxx xxxxxxxx smlouvy [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxXxxxxxXxxxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxx zisků x&xxxx;xxxxx x&xxxx;xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxx z investic xx xxxxxxxxxxxx nástrojů, xxxxx xxxxxx jednotka xxxxxxxx za xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxXxxxxxXxxxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxx do kapitálových xxxxxxxx [member] |
Příklad: XXX&xxxx;1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx xxxxxxxxx kapitálu xxxxxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxx z investic xx xxxxxxxxxxxx nástrojů, xxxxx xxxxxx jednotka označila xx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxXxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxx zisků a ztrát x&xxxx;xxxxxxxxxx aktiv xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx ostatního úplného xxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxx zisků x&xxxx;xxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxx reálnou xxxxxxxx xxxxxxxxx xx ostatního xxxxxxx výsledku. [Odkaz: Xxxxxxxx aktiva xxxxxxx xxxxxxx hodnotou vykázanou xx ostatního úplného xxxxxxxx; Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxXxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxxx aktiv xxxxxxxxx xxxxxxx hodnotou xxxxxxxxx xx ostatního xxxxxxx xxxxxxxx [member] |
Příklad: IAS 1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx kumulované xxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxxxxx reálnou hodnotou xxxxxxxxx do xxxxxxxxx xxxxxxx výsledku. [Odkaz: Xxxxxxxx xxxxxx oceněná xxxxxxx hodnotou xxxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx; Ostatní úplný xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxXxxxxxXxXxxxxxxxxXxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxXxxxxxxxxXxXxxxxXxxxxxxxxxX18xX19xX24xXxxX24xXxXXXX17XxxxXxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxx zisků x&xxxx;xxxxx z finančních aktiv xxxxxxxxx xxxxxxx xxxxxxxx xx&xxxx;xxxxxxxxx úplného xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx smlouvami, xx&xxxx;xxx xxxx použita xxxxxxxxxx xxxx. X18 xxxx. b), odst. X19 písm. x), xxxx. X24 xxxx. x) a odst. X24 xxxx. c) xxxxxxxxx XXXX 17 |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 116 |
documentation |
Kumulativní xxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx u finančních xxxxx xxxxxxxxx reálnou xxxxxxxx do ostatního úplného xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx, xx&xxxx;xxx xxxx xxxxxxx ustanovení xxxx. X18 písm. b), xxxx. X19 xxxx. x), xxxx. C24 xxxx. x) a odst. X24 xxxx. x) xxxxxxxxx IFRS 17. [Xxxxx: Finanční xxxxxx x&xxxx;xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx] |
||||
xxxxxxXxxxxXxxxx |
Xxxx xxxxx a ztrát x&xxxx;xxxxxxxxxx xxxxx oceněných xxxxxxx hodnotou xx xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx s pojistnými smlouvami, xx něž byla xx začátku xxxxxx xxxxxxx xxxxxxxxxx xxxx. X18 xxxx. b), xxxx. X19 xxxx. x), xxxx. C24 xxxx. b) x&xxxx;xxxx. X24 xxxx. c) xxxxxxxxx IFRS 17 xx xxxxxxx xxxxxx |
||||
xxxxxxXxxXxxxx |
Xxxx xxxxx a ztrát x&xxxx;xxxxxxxxxx xxxxx xxxxxxxxx xxxxxxx xxxxxxxx do xxxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxx smlouvami, na xxx byla xx xxxxx období xxxxxxx xxxxxxxxxx xxxx. X18 xxxx. x), odst. X19 xxxx. x), xxxx. C24 písm. x) x&xxxx;xxxx. X24 xxxx. x) xxxxxxxxx XXXX 17 na xxxxx období |
||||
ifrs-full |
ReserveOfGainsAndLossesOnHedgingInstrumentsThatHedgeInvestmentsInEquityInstruments |
X instant, credit |
label |
Fond xxxxx a ztrát xx xxxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxx xxxxxxxxx do xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxx ze xxxxxxxxxxxxx xxxxxxxx, které xxxxxxxxx xxxxxxxxx xx xxxxxxxxxxxx nástrojů, xxxxx xxxxxx xxxxxxxx označila xx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx do xxxxxxxxx úplného xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxXxxxxxXxXxxxxxxXxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxXxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxx a ztrát xx xxxxxxxxxxxxx xxxxxxxx, které xxxxxxxxx xxxxxxxxx xx xxxxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx složku vlastního xxxxxxxx xxxxxxxxxxxxx kumulované xxxxx a ztráty xx xxxxxxxxxxxxx nástrojů, xxxxx xxxxxxxxx xxxxxxxxx xx xxxxxxxxxxxx nástrojů, xxxxx xxxxxx jednotka označila xx oceněné xxxxxxx xxxxxxxx vykázanou xx xxxxxxxxx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxXxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxx zisků a ztrát x&xxxx;xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx |
Xxxxxxx xxxxx: Xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;78 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxx xxxxx. [Odkaz: Xxxxxxxxxxxxxx xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxXxxXxxxxxXxXxxxxxxxxxxXxxxxxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxx x&xxxx;xxxxx z přecenění xxxxxxxxxxxxxxxx finančních xxxxx [xxxxxx] |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXX 1 odst. 108 |
documentation |
Tento xxxx xxxxxxxxxxx složku xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxx x&xxxx;xxxxxx z přecenění xxxxxxxxxxxxxxxx finančních xxxxx. [Xxxxx: Xxxxxxxxxxxxxx xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxx xxxxx xxxxxxxxxxxxxxx xx&xxxx;xxxxxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXX 1 odst. 78 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx kapitálu xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx plnění x&xxxx;xxxxxxxxxxx xxxxxxxxxx smluv xxxxxxxxx z hospodářského xxxxxxxx, xxxxx xxxxx následně xxxxxxxxxxxxxxx xx&xxxx;xxxxxxxxxxxxx výsledku. [Xxxxx: Příjmy (xxxxxxx) x&xxxx;xxxxxxxxxx plnění; Xxxxxxxxx xxxxxxxx smlouvy [member]] |
||||
ifrs-full |
ReserveOfInsuranceFinanceIncomeExpensesFromInsuranceContractsIssuedExcludedFromProfitOrLossThatWillBeReclassifiedToProfitOrLossMember |
member |
label |
Fond xxxxxx (nákladů) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx vyloučených z hospodářského xxxxxxxx, které xxxxx xxxxxxxxxxxxxxx do hospodářského xxxxxxxx [xxxxxx] |
Xxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx akumulované xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxx xxxxx xxxxxxxx xxxxxxxxxxxxxxx xx&xxxx;xxxxxxxxxxxxx výsledku. [Xxxxx: Příjmy (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx; Xxxxxxxxx xxxxxxxx smlouvy [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxxXxxxXxxXxXxxxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxx příjmů (nákladů) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx smluv xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxx xxxxxxxxxxxxxxx do hospodářského xxxxxxxx |
Xxxxxxx xxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IAS 1 odst. 78 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx kapitálu xxxxxxxxxxxxx xxxxxxxxxxx příjmy (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxx vyloučené x&xxxx;xxxxxxxxxxxxx výsledku, které xxxxxxx následně xxxxxxxxxxxxxxx xx&xxxx;xxxxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx; Xxxxxxxxx xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxXxxxXxxxxxXxXxxxXxxxXxxxXxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx plnění x&xxxx;xxxxxxxxxxx xxxxxxxxxx smluv xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxx nebudou xxxxxxxxxxxxxxx xx&xxxx;xxxxxxxxxxxxx výsledku [xxxxxx] |
Xxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXX 1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx složku xxxxxxxxx kapitálu xxxxxxxxxxxxx xxxxxxxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx smluv xxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxx následně xxxxxxxxxxxxxxx xx&xxxx;xxxxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxx (náklady) x&xxxx;xxxxxxxxxx xxxxxx; Xxxxxxxxx xxxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
ReserveOfOverlayApproach |
X instant, xxxxxx |
xxxxx |
Xxxx xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: xxxxxx xxx xxxxxx xxxxxxx standardu XXXX 9, IFRS 4 xxxx.&xxxx;35X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxx na xxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxxxxxxxxxxx xxxxxxxx [member] |
Obvyklá xxxxx: xxxxxx xxx xxxxxx použití xxxxxxxxx XXXX 9, IFRS 4 xxxx.&xxxx;35X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxxxx kapitálu představující xxxxxxxxxx xxxxxx xx xxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxx, credit |
label |
Fond xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxx definovaných xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxxxxXxXxxxxxxXxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx přecenění xxxxx xxxxxxxxxxxx požitků [member] |
Příklad: XXX&xxxx;1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxx definovaných xxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx xxxxxxxx x&xxxx;xxx, xxxxx (ztráty) x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxx xxxxx vázaných xx akcie |
Obvyklá praxe: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxx vytvořená z úhrad xxxxxxxx xx akcie. |
||||
ifrs-full |
ReserveOfSharebasedPaymentsMember |
member |
label |
Fond xxxxx xxxxxxxx na xxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx vlastního xxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxxx xx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxx x&xxxx;xxxxx xxxxxxxxx xxxxxxxx [xxxx] |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;79 xxxx. x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx vztah xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx vyplněna. |
||||
ifrs-full |
ResidualValueRiskMember |
member |
label |
Riziko xxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: IFRS 7 xxxx.&xxxx;40 xxxx.&xxxx;x), příklad: XXXX 7 xxxx. XX32 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx xxxxxx xxxxxxxx xxxxxx xxxxxxxxxxx xxx xxxxxx, xx xxxxxx xxxxxxx nebo xxxxxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxxx se budou xxxxx x&xxxx;xxxxxxxx xxxxxxxxxx xxxxxx. [Odkaz: Xxxxxxxx xxxxxxxx, třída [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 odst. 106 písm. b), xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;20 písm. d), xxxxxxxxxx: XXX&xxxx;8 odst. 28 xxxx.&xxxx;x) bod x), xxxxxxxxxx: XXX&xxxx;8 odst. 29 xxxx.&xxxx;x) bod x), xxxxxxxxxx: XXX 8 xxxx.&xxxx;49 písm. x) xxx i), xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;113 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxxxxxxxxx xxxxxxxx a retrospektivní xxxxxxxx“ x&xxxx;„Xxxxxx od xxxxxxxxx XXXX“, xxxx-xx použit xxxxx jiný člen. |
||||
ifrs-full |
RestrictedCashAndCashEquivalents |
X instant, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx ekvivalenty |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx peněžních xxxxxxxxxx x&xxxx;xxxxxxxxx ekvivalentů, xxxxxxx xxxxxxxxx xxxx xxxxxxx xx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxXxxxxxXxXxxxxxXxXxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx xxxxxxxx k aktivům xx xxxxxxx |
Xxxxxxxxxx: IFRIC 5 xxxx.&xxxx;11 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx přístupu k aktivům xx xxxxxxx xxxxxxxxxxx xx xxxxxxxx, ukončení xxxxxxx, uvedení do xxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxXxxxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxXxxxxxxxxxXxXxxxxxXxxXxxxxxxxXxXxxxxxxxXxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx, případně xxxxxxx xxxxxx xxxxxx xx výtěžků z vyřazení xxxxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;40 xxxx.&xxxx;75 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxx xxxxxxx xxxxxxxxxxxxxxxxx investice xx xxxxxxxxxxx, xxxxxxxx xxxxxxx xxxxxx xxxxxx xx xxxxxxx x&xxxx;xxxxxxxx. [Xxxxx: Investiční xxxxxxxx xxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xx měla xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Pokud xx xxxxx prvek xxxxxxx s vázanými xxxxx, xxxx xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx odpisy, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [member]; Kumulované xxxxxxxxxxxx [member]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx podle xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx aktiv [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx mezisegmentových xxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxxxxxx (odchozích) xxxxxxxxx xxxx u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx xxx ocenění [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx pro xxxxxxx [member]; Xxxxxxxxx (xxxxxx) způsobené změnami xxxxxxxx pravidla [xxxxxx]; Xxxxxxx (xxxxxxx) způsobené xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx období [member]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx položky sesouhlasení [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx příslib x&xxxx;xxxxxxxxxxxx xxxxxxx (v současné xxxxxxx) [member]; Xxxx xxxxxx xxxxxxx [member]; Xxxxx zajistitele xx xxxxxx xxxxxxxxxxx z pojistných xxxxx [member]; Xxxxxx xxxxxxxxxxxxx rizik [xxxxxx]; Xxxxxxx akcie [member]] |
||||
ifrs-full |
RestructuringContingentLiabilityMember |
member |
label |
Restrukturalizační xxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;88 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx podmíněný závazek x&xxxx;xxxxxx xxxxxxxxxxxxxxxxx, jako xx xxxxxx xxxx xxxxxxxx xxxxx podnikatelských xxxxxxx; uzavření xxxxxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx xxxx xxxxxxx xxxx xxxxxxxxxx xxxxxxx z jedné xxxx xxxx xxxxxxx xx xxxx; xxxxx xx struktuře xxxxxx; x&xxxx;xxxxxxx xxxxxxxxxxxx, xxxxx xxxx xxxxxxxx xxxxx xx xxxxxxxx a zaměření xxxxxxxx xxxxxx jednotky. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Rezervy na xxxxxxxxxxxxxxxxx |
Xxxxxxx: XXX&xxxx;37 odst. 70 |
documentation |
Výše xxxxxx xx restrukturalizaci, xxxx xx xxxxxx xxxx xxxxxxxx části xxxxxxxxxxxxxxx xxxxxxx; xxxxxxxx xxxxxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx nebo oblasti xxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxx země xxxx xxxxxxx xx xxxx; xxxxx xx struktuře xxxxxx; x&xxxx;xxxxxxx reorganizace, xxxxx xxxx xxxxxxxx xxxxx xx podstatu x&xxxx;xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx. [Odkaz: Xxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xx xxxxxxxxxxxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xx xxxxxxxxxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xx xxxxxxxxxxxxxxxxx [xxxxxx] |
Xxxxxxx: IAS 37 odst. 70 |
documentation |
Tento xxxx představuje xxxxxxx xx restrukturalizaci, xxxx xx prodej xxxx xxxxxxxx části podnikatelských xxxxxxx; xxxxxxxx xxxxxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxx xxxx oblasti xxxx xxxxxxxxxx aktivit x&xxxx;xxxxx xxxx xxxx xxxxxxx xx xxxx; změny xx xxxxxxxxx vedení; x&xxxx;xxxxxxx xxxxxxxxxxxx, xxxxx xxxx xxxxxxxx xxxxx xx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Ostatní xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Nerozdělené zisky |
Příklad: XXX 1 odst. 78 xxxx. x), xxxxxxx: XXX 1 xxxx. XX6 |
xxxxxxxxxxxxx |
Xxxxxx vlastního xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxx xxxx xxxxxxx xxxxxx xxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxxxxxx zisky xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxx [abstract] |
||
ifrs-full |
RetainedEarningsExcludingProfitLossForReportingPeriod |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx výsledku xx xxxxxxxxxx xxxxxx |
Xxxxxxx praxe: XXX 1 odst. 78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx vlastního xxxxxxxx xxxxxxxxxxxxx kumulovaný xxxxxxxxxxx xxxx xxxx xxxxxxx účetní xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxx výsledku xx xxxxxxxxxx xxxxxx [Xxxxx: Xxxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxxxXxxxxxXxxxXxxXxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxx s výjimkou xxxxxxxxxxxxx xxxxxxxx za vykazované xxxxxx [member] |
Obvyklá xxxxx: XXX&xxxx;1 odst. 108 |
documentation |
Tento člen xxxxxxxxxxx složku xxxxxxxxx xxxxxxxx představující xxxxxxxxxx xxxxxxxxxxx xxxx xxxx xxxxxxx účetní jednotky x&xxxx;xxxxxxxx xxxxxxxxxxxxx výsledku xx xxxxxxxxxx xxxxxx. [Xxxxx: Nerozdělené xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx zisky [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;106, příklad: XXX&xxxx;1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxx xxxx xxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxXxxxXxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx zisky, xxxxxxxxxxx xxxxxxxx xx xxxxxxxxxx xxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx kapitálu xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxx účetní xxxxxxxx xx xxxxxxxxxx období. [Xxxxx: Xxxxxxxxxxx xxxxx; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxXxxxXxxXxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxx, xxxxxxxxxxx xxxxxxxx xx xxxxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxxx xxxxxx. [Odkaz: Xxxxxxxxxxx xxxxx [xxxxxx]; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xx xxxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 odst. 78 |
documentation |
Částka xxxxxx, xxxxxx xxxxxx xxxxxxxx xxxxxxxx, dokud xxxx xxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxXxxxxxXxxXxxxxxxx |
(X) xxxxxxxx, credit |
label |
Odstavení, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX 38 odst. 118 xxxx. e) |
documentation |
Úbytek xxxxxxxxxx xxxxx a goodwillu xxxxxxxxxxx x&xxxx;xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
(X) duration, xxxxxx |
xxxxx |
Xxxxxxxxx, nehmotná aktiva x&xxxx;xxxxxxxx goodwillu |
Obvyklá xxxxx: XXX 38 odst. 118 xxxx. e) |
documentation |
Úbytek xxxxxxxxxx xxxxx s výjimkou xxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx. [Xxxxx: Xxxxxxxx aktiva s výjimkou xxxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx goodwillu |
||||
ifrs-full |
RetirementsPropertyPlantAndEquipment |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx praxe: XXX 16 xxxx.&xxxx;73 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx. [Xxxxx: Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxx, pozemky, xxxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxxxxxx aplikace x&xxxx;xxxxxxxxxxxxxx xxxxxxxxxxxx [axis] |
Zveřejnění: XXX 1 xxxx.&xxxx;106 xxxx. x), xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;28 xxxx.&xxxx;x) xxx x), xxxxxxxxxx: IAS 8 xxxx.&xxxx;29 xxxx.&xxxx;x) xxx x), xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;49 xxxx.&xxxx;x) bod x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx a řádkovými xxxxxxxxx xxxx xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxXxXxxxxxxXxxxxxXxxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx z aktiv xxxxx x&xxxx;xxxxxxxx výnosů nebo xxxxxxx z úroků, xxxx xxxxxxxx, xxxxx definovaných xxxxxxx |
Xxxxxxx xxxxx: IAS 19 odst. 135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx úplného výsledku xxxx xxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxx z aktiv xxxxx, x&xxxx;xxxxxxxx xxxxxx xxxxxxxxxx xx úrokových xxxxxxx (xxxxxx) x&xxxx;xxxxxxxx plánů xxxxxxxxxxxx xxxxxxx. Výnosy x&xxxx;xxxxx xxxxx jsou xxxxx, dividendy x&xxxx;xxxx xxxxxx xxxxxxxx z aktiv xxxxx xxxxxxxx s realizovanými x&xxxx;xxxxxxxxxxxxxxx xxxxx nebo xxxxxxxx plynoucími z aktiv xxxxx, snížené x&xxxx;xxxxxxx xxxx související s plánem, xxxxx xxxx, které xxxx zahrnuty x&xxxx;xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxxxx xxx xxxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxx výsledek; Xxxxx xxxxxxxxxxxx xxxxxxx [member]; Xxxxxx xxxxx [member]; Xxxxxxx xxxxx xxxxxxxx xxxx zdaněním, zisky (xxxxxx) x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx] [Srovnej: Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (aktiva) x&xxxx;xxxxxxxxxxxx xxxxxxx vyplývající z výnosů x&xxxx;xxxxx plánu s výjimkou xxxxxx xxxx xxxxxxx x&xxxx;xxxxx] |
||||
xxxx-xxxx |
XxxxxxXxXxxxXxxxxxXxxxxxxxxXxxxxxxxXxxxxxXxXxxxxxxXxxXxXxxXxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxx xxxxx x&xxxx;xxxxxxxx xxxxxx xxxx xxxxxxx x&xxxx;xxxxx, xxxxxxxx x&xxxx;xxx, plány xxxxxxxxxxxx požitků |
Obvyklá xxxxx: XXX 19 odst. 135 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx úplného xxxxxxxx xxxxxxxxxx o daň xxxxxxxxxxx z výnosu x&xxxx;xxxxx xxxxx, x&xxxx;xxxxxxxx xxxxxx xxxxxxxxxx do xxxxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx. Xxxxxx z aktiv xxxxx xxxx úroky, xxxxxxxxx x&xxxx;xxxx příjmy xxxxxxxx x&xxxx;xxxxx plánu společně x&xxxx;xxxxxxxxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxx xxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxx plánu, xxxxxxx x&xxxx;xxxxxxx xxxx xxxxxxxxxxx x&xxxx;xxxxxx, xxxxx daní, xxxxx xxxx zahrnuty x&xxxx;xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxxxx xxx xxxxxxx xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx; Xxxxx definovaných požitků [xxxxxx]; Aktiva plánu [xxxxxx]; Xxxxxxx xxxxx xxxxxxxx xxxxxxxx o daň, xxxxx (xxxxxx) x&xxxx;xxxxxxxxx xxxxx xxxxxxxxxxxx xxxxxxx] [Xxxxxxx: Xxxxxxx (xxxxxxx) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx vyplývající x&xxxx;xxxxxx x&xxxx;xxxxx plánu x&xxxx;xxxxxxxx xxxxxx nebo xxxxxxx z úroků] |
||||
ifrs-full |
ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (zvýšení) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxx plánu s výjimkou xxxxxx xxxx xxxxxxx x&xxxx;xxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;141 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxx (zvýšení) xxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx požitků vyplývající x&xxxx;xxxxxx x&xxxx;xxxxx xxxxx, x&xxxx;xxxxxxxx částek zahrnutých xx xxxxxx xxxx xxxxxxx x&xxxx;xxxxx. Xxxxxx x&xxxx;xxxxx xxxxx jsou xxxxx, xxxxxxxxx x&xxxx;xxxx xxxxxx xxxxxxxx x&xxxx;xxxxx xxxxx společně s realizovanými x&xxxx;xxxxxxxxxxxxxxx zisky xxxx xxxxxxxx xxxxxxxxxx z aktiv xxxxx, snížené o veškeré xxxx související s plánem, xxxxx daní, xxxxx xxxx zahrnuty x&xxxx;xxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx, xxxxxxxxx pro xxxxxxx xxxxxxxx hodnoty xxxxxxxxx příslibu x&xxxx;xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx xxxxx [member]; Xxxxx xxxxxxx (xxxxxx) z definovaných xxxxxxx; Xxxxxxxxxxxxxxxxxxx xxxxxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxx závazku (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxx (xxxxxx)] |
||||
xxxxxxxXxxxx |
Xxxxxxx (xxxxxxx) čistého závazku (xxxxxx) z definovaných požitků xxxxxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxx xxxxx x&xxxx;xxxxxxxx výnosů xxxx nákladů x&xxxx;xxxxx |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) xxxx xx xxxxxxx xxxxxxxxxxxxx xx závaznými xxxxxxxx x&xxxx;xxxxxxxxxxxx požitků v důsledku xxxxxx x&xxxx;xxxx xx xxxxxxx, x&xxxx;xxxxxxxx xxxxxxxxx xxxxxx xxxx nákladu |
Zveřejnění: XXX 19 odst. 141 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) xxxx xx xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxx x&xxxx;xxxxxx práv, x&xxxx;xxxxxxxx xxxxxx xxxxxxxxxx xx xxxxxxxxx xxxxxx xxxx xxxxxxx. [Xxxxx: Xxxxx xx xxxxxxx xxxxxxxxxxx xx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx požitků, x&xxxx;xxxxxx xxxxxxx; Zvýšení xxxx xx xxxxxxx xxxxxxxxxxxxx xx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx požitků, xxxxxxxxxxx z úrokového xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxXxxxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) přecenění, xxxxxxxx xxxxxx s výjimkou xxxxxxxxx |
Xxxxxxxxxx: IAS 38 xxxx.&xxxx;118 xxxx. x) xxx iii) |
documentation |
Zvýšení (xxxxxxx) x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx v důsledku přecenění xx xxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx goodwillu; Xxxxxxxx xxxxx x&xxxx;xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxXxxxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx (xxxxxxx) přecenění, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;16 xxxx.&xxxx;73 písm. e) xxx xx), xxxxxxxxxx: IAS 16 xxxx.&xxxx;77 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx (snížení) x&xxxx;xxxxxxx, xxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx na xxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx, xxxxxx a zařízení; Zůstatek xxxxx z přecenění] |
||||
ifrs-full |
RevaluationOfIntangibleAssetsAbstract |
label |
Přecenění xxxxxxxxxx xxxxx [abstract] |
||
ifrs-full |
RevaluationSurplus |
X instant, xxxxxx |
xxxxx |
Xxxxxxxx xxxxx z přecenění |
Zveřejnění: XXX 16 xxxx.&xxxx;39, xxxxxxxxxx: XXX&xxxx;38 odst. 85 |
documentation |
Složka xxxxxxxxx xxxxxxxx představující xxxxxxxxxx xxxxxxxx xxxxx z přecenění x&xxxx;xxxxxxxxx xxxxx xxxxxxxx xx xxxxxxxxx xxxxxxx xxxxxxxx. [Odkaz: Xxxxxxx xxxxx výsledek] |
||||
ifrs-full |
RevaluationSurplusMember |
member |
label |
Zůstatek fondu x&xxxx;xxxxxxxxx [member] |
Příklad: IAS 1 xxxx.&xxxx;108, xxxxxxxxxx: XXX 16 odst. 39, xxxxxxxxxx: XXXX 1 xxxx. IG10 |
documentation |
Tento xxxx xxxxxxxxxxx složku xxxxxxxxx xxxxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxx z přecenění x&xxxx;xxxxxxxxx xxxxx vykázaný xx xxxxxxxxx úplného xxxxxxxx. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
Xxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy |
Příklad: XXX&xxxx;1 odst. 102, příklad: XXX 1 xxxx.&xxxx;103, xxxxxxxxxx: IAS 1 xxxx.&xxxx;82 xxxx.&xxxx;x), xxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;X10 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;X12 xxxx.&xxxx;x) xxx v), xxxxxxxxxx: XXXX 5 odst. 33 xxxx. b) xxx x), xxxxxxxxxx: IFRS 8 odst. 23 xxxx. x), zveřejnění: XXXX 8 odst. 28 písm. x), xxxxxxxxxx: IFRS 8 xxxx.&xxxx;32, xxxxxxxxxx: XXXX 8 xxxx.&xxxx;33 xxxx. x), xxxxxxxxxx: XXXX&xxxx;8 odst. 34 |
documentation |
Příjem xxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxx xxxxxx xxxxxxxx. Xxxxxxx xx xxxxxx zvýšení aktiv xxxx xxxxxxx&xxxx;xxxxxxx, xxx xxxx x&xxxx;xxxxx&xxxx;xxxxxxxx xxxxxxxxx xxxxxxxx, xxx xxxxx se xxxxxx příspěvků xx&xxxx;xxxxxxxx xxxxxxxxxxxx xxxxxx. |
||||
xxxxxXxxxx |
Xxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy a ostatní xxxxxxxx xxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx částka xxxxxx a ostatních xxxxxxxxxx xxxxxx xxxxxx xxxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xx xxxxx o zhotovení |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx plynoucích xx xxxxx x&xxxx;xxxxxxxxx. Xxxxxxxxx x&xxxx;xxxxxxxxx xx rozumí xxxxxxx xxxxxxxx xx xxxxxx výstavby aktiva xxxx xxxxxxxx xxxxxxx xxxxx, který xx xxxxxxxx xxxxxxxx nebo xx xxxxxxx z hlediska xxxxxx, technologie a funkce xx xxxx konečného xxxxx xxxx xxxxxxx. [Xxxxx: Výnosy] |
||||
ifrs-full |
RevenueFromContractsWithCustomers |
X duration, xxxxxx |
xxxxx |
Xxxxxx xx xxxxx se xxxxxxxxx |
Xxxxxxxxxx: IFRS 15 xxxx.&xxxx;113 xxxx. x), xxxxxxxxxx: IFRS 15 xxxx.&xxxx;114 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx ze xxxxx xx xxxxxxxxx. Zákazník xx xxxxx, která xxxxxxxx s účetní xxxxxxxxx xxxxxxx xx xxxxxx xxxxxxx xxxxx xxxx xxxxxx, xxxxx jsou xxxxxxxx xxxxx xxxxxxxx xxxxxx xxxxxxxx, výměnou xx xxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx dividend vykázaných xxxx výnosy. Dividendy xxxx rozdělení xxxxx xxxxxxxxxx xxxxxxxx do xxxxxxxxx kapitálu xxxxxxx x&xxxx;xxxx xxxxxxxx podílu xx konkrétní xxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx ze xxxxxxxx dotací |
Obvyklá xxxxx: XXX 20 xxxx.&xxxx;39 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxXxxxxxxxxXxxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx pojistných xxxxx, xxx xxxxxxx za xxxxxx zajištění |
Příklad: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXX 1 odst. 85, xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 odst. 37 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX24 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx z vystavených pojistných xxxxx, xxx xxxxxxx xx xxxxxx xxxxxxxxx. [Xxxxx: Výnosy] |
||||
ifrs-full |
RevenueFromInterest |
X duration, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;112 písm. c), xxxxxxxxxx: XXXX 12&xxxx;xxxx.&xxxx;X13 písm. x), xxxxxxxxxx: XXXX&xxxx;8 xxxx.&xxxx;23 písm. c), xxxxxxxxxx: XXXX 8 xxxx.&xxxx;28 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxxxxx z úroků. |
||||
ifrs-full |
RevenueFromPerformanceObligationsSatisfiedOrPartiallySatisfiedInPreviousPeriods |
X duration, xxxxxx |
xxxxx |
Xxxxxx xx xxxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxx xxxxxxxx xxxxxxxxx v předchozích obdobích |
Zveřejnění: XXXX&xxxx;15 xxxx.&xxxx;116 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx ze xxxxxxx x&xxxx;xxxxxx splněných (xxxx xxxxxxxx splněných) x&xxxx;xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx x&xxxx;xxxxxx [xxxxxx]; Výnosy xx smluv se xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxXxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx z poskytování xxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka výnosů x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxxx. [Xxxxx: Výnosy] |
||||
ifrs-full |
RevenueFromRenderingOfCargoAndMailTransportServices |
X duration, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx služeb xxxxxxxx x&xxxx;xxxxxxxx dopravy |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxx nákladní x&xxxx;xxxxxxxx xxxxxxx. [Odkaz: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxXxxxXxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy x&xxxx;xxxxxxxxxxx xxxxxxxx služeb |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxxxx datových xxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxXxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy x&xxxx;xxxxxxxxxxx herních xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxx z poskytování xxxxxxx xxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx z poskytování poradenských xxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx z poskytování xxxxxxxxxxxx xxxxxx týkajících xx xxxxxxxxxxxx technologií. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy x&xxxx;xxxxxxxxxxx xxxxxx údržby x&xxxx;xxxxxxx x&xxxx;xxxxxxx informačních xxxxxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx z poskytování xxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxxx xx xxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxXxxxxxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy x&xxxx;xxxxxxxxxxx xxxxxx xxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxx z poskytování xxxxxx xxxxxxxxx xxxxx xxxxxxxxxxxxxx. [Xxxxx: Výnosy] |
||||
ifrs-full |
RevenueFromRenderingOfInternetAndDataServices |
X duration, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx a datových xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxx služeb. [Xxxxx: Výnosy] |
||||
totalLabel |
Výnosy x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx a datových xxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxXxxxxxxxXxxXxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxx xxxxxx [abstract] |
||
ifrs-full |
RevenueFromRenderingOfInternetServices |
X duration, credit |
label |
Výnosy x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx služeb |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxxxx internetových xxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxXxxxXxxxXxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx z poskytování xxxxxxx xxxxxxxxxxx xxxxxx |
Xxxxxxx praxe: XXX 1 odst. 112 xxxx. c) |
documentation |
Částka xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxx. [Xxxxx: Výnosy] |
||||
ifrs-full |
RevenueFromRenderingOfMobileTelephoneServices |
X duration, xxxxxx |
xxxxx |
Xxxxxx z poskytování xxxxxxxxx xxxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxxxx. [Xxxxx: Výnosy] |
||||
ifrs-full |
RevenueFromRenderingOfOtherTelecommunicationServices |
X duration, xxxxxx |
xxxxx |
Xxxxxx z poskytování xxxxxxxxx xxxxxxxxxxxxxxxxx služeb |
Obvyklá xxxxx: XXX 1 odst. 112 xxxx. c) |
documentation |
Částka xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxxxxxx xxxxxx, xxxxx účetní xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx v témže xxxxxx xxxx xxxxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy x&xxxx;xxxxxxxxxxx služeb xxxxxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxXxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxxxx tiskařských xxxxxx. [Xxxxx: Výnosy] |
||||
ifrs-full |
RevenueFromRenderingOfServices |
X duration, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxxxx služeb. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxXxxxxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxxx služeb, xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 24 odst. 21 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxxxx služeb x&xxxx;xxxxx xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx; Xxxxxxxxx strany [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxXxxxxxxxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx z poskytování telekomunikačních xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx výnosů x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxxxxxx služeb. [Odkaz: Xxxxxx] |
||||
xxxxxXxxxx |
Xxxxxx z poskytování xxxxxxxxxxxxxxxxx xxxxxx celkem |
||||
ifrs-full |
RevenueFromRenderingOfTelecommunicationServicesAbstract |
label |
Výnosy x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxxxxxx služeb [abstract] |
||
ifrs-full |
RevenueFromRenderingOfTelephoneServices |
X duration, xxxxxx |
xxxxx |
Xxxxxx z poskytování xxxxxxxxxxx xxxxxx |
Xxxxxxx praxe: XXX 1 odst. 112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx výnosů x&xxxx;xxxxxxxxxxx xxxxxxxxxxx xxxxxx. [Odkaz: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy z poskytování xxxxxxxxxx služeb |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxXxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy x&xxxx;xxxxxxxxxxx xxxxxx spojených x&xxxx;xxxxxxxxxxx xxxxxx. |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxx x&xxxx;xxxxxxxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxxx pokojů. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxXxXxxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy z prodeje xxxxxxxxxxxx xxxxxxx. |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxXxXxxxxxxXxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxxxxxx a alkoholických xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxx a alkoholických xxxxxx. [Xxxxx: Výnosy] |
||||
ifrs-full |
RevenueFromSaleOfBooks |
X duration, credit |
label |
Výnosy x&xxxx;xxxxxxx xxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka výnosů x&xxxx;xxxxxxx xxxx. [Odkaz: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx výnosů z prodeje xxxx. [Xxxxx: Výnosy] |
||||
ifrs-full |
RevenueFromSaleOfCrudeOil |
X duration, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxxxx xxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxx ropy. [Odkaz: Xxxxxxxx zásoby xxxx; Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxXxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy x&xxxx;xxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Výnosy] |
||||
ifrs-full |
RevenueFromSaleOfFoodAndBeverage |
X duration, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx potravin x&xxxx;xxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxx x&xxxx;xxxxxx. [Odkaz: Výnosy] |
||||
ifrs-full |
RevenueFromSaleOfGold |
X duration, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx zlata |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Částka xxxxxx x&xxxx;xxxxxxx zlata. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxXxXxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy x&xxxx;xxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxx xxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxXxXxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxxxxx, xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx |
Xxxxxxx: IAS 24 xxxx.&xxxx;21 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx z prodeje xxxxxxx x&xxxx;xxxxx transakcí xx xxxxxxxxxxx stranami. [Xxxxx: Xxxxxx; Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxXxXxxxxxxXxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy z prodeje xxxxxxx plynu |
Obvyklá praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx výnosů x&xxxx;xxxxxxx xxxxxxx xxxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxx xxxxx; Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxXxXxxXxxXxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxx x&xxxx;xxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx výnosů x&xxxx;xxxxxxx xxxx x&xxxx;xxxxxxx xxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxXxXxxxxxxxxXxxXxxxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxx. [Odkaz: Aktuální xxxxxx xxxxxxx a petrochemických xxxxxxx; Výnosy] |
||||
ifrs-full |
RevenueFromSaleOfPublications |
X duration, credit |
label |
Výnosy x&xxxx;xxxxxxx publikací |
Obvyklá xxxxx: XXX 1 odst. 112 xxxx. c) |
documentation |
Částka xxxxxx x&xxxx;xxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx xxxxxxx |
Xxxxxxx praxe: IAS 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx výnosů x&xxxx;xxxxxxx xxxxxxx. [Xxxxx: Výnosy] |
||||
ifrs-full |
RevenueFromSaleOfSugar |
X duration, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx cukru |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxx xxxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxxXxXxxxxxxxxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxxxx telekomunikačních xxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxxxxxxx xxxxxxxx. [Xxxxx: Výnosy] |
||||
ifrs-full |
RevenueMultipleMeasurementInputMember |
member |
label |
Násobek xxxxxx, vstupní xxxxxxxx xxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXXX 13 odst. 93 xxxx. d), xxxxxxx: XXXX 13 xxxx. XX63 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxx, xxxxx je použit xxxx xxxxxxx xxxxxxxx xxx ocenění. |
||||
ifrs-full |
RevenueOfAcquiree |
X duration, credit |
label |
Výnosy xxxxxxxxxx xxxxxxx xx xxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X64 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx výnosů xxxxxxxxxx xxxxxxx xx data xxxxxxxx, xxxxx xx xxxxxxxx v konsolidovaném výkazu x&xxxx;xxxxxx výsledku. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxxx xxxxxx xxxxxxxx, xxxx xxxxx xx kombinaci xxxxx na xxxxxxx xxxxxx |
Xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X64 xxxx.&xxxx;x) bod xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx účetní jednotky, xxxx xxxxx xxxxx xxxxxxxx xxxxx xxxxxxxxxxx xxxxxxxxx, xxxxx xxxxxxx x&xxxx;xxxxxxx tohoto xxxxxx, xxxx xx xxxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]; Xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxx xxxxxx xxxxxxxxx s výstavbou xx finanční xxxxxxx |
Xxxxxxxxxx: XXX 29 xxxx.&xxxx;6X |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx vykázaných xxx xxxxx služeb spojených x&xxxx;xxxxxxxxx za xxxxxxxx xxxxxx x&xxxx;xxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx služeb. [Xxxxx: Ujednání o poskytování xxxxxxxxxxxxx služeb [xxxxxx]; Xxxxxx xx smluv xx zákazníky] |
||||
ifrs-full |
RevenueRecognisedOnExchangingConstructionServicesForIntangibleAsset |
X duration, credit |
label |
Výnosy xxxxxxxx x&xxxx;xxxxxxxxxxx xx xxxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xx nehmotné xxxxxxx |
Xxxxxxxxxx: SIC 29 xxxx.&xxxx;6X |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxx xxx xxxxx xxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xx xxxxxxxx xxxxxxx v rámci xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxx ze xxxxx se xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxXxxXxxxxxxxXxXxxxxxxxXxxxxxxxxXxxxxxxXxXxxxxxxxxXxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx, xxxxx byly xxxxxxxx xx xxxxxxxx xxxxxxxxx závazku na xxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 15 xxxx.&xxxx;116 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx, xxxxx xxxx zahrnuty do xxxxxxxx xxxxxxxxx xxxxxxx xx počátku xxxxxx. [Xxxxx: Smluvní xxxxxxx; Xxxxxx ze xxxxx xx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxXxXxxxxxxxxXxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxxxx, xxxxxxx xx xxxxxxx xxxxxx finančních xxxxx |
Xxxxxxx xxxxx: xxxxx konce xxxxxxxxx 1. 1. 2023, IFRS 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx rezerv xx xxxxxxx ztráty xxxxxxxxxx aktiv v důsledku xxxxxxx ztráty xx xxxxxxxxxxxx. [Xxxxx: Xxxxxxx xx xxxxxxx ztráty xxxxxxxxxx xxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx by xxxx xxx zpravidla xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx s vázanými xxxxx, xxxx možná xxxxx xxxxx xxxxxxxx xxxxxxx XBRL. [Odkaz: Xxxxxxxxxx odpisy x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx úprav xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx GAAP [xxxxxx]; Xxxxx xxxxxxxxx výše xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx standardy XXXX [xxxxxx]; Vyloučení xxxxxxxxxxxxxxxx částek [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx pro ocenění [xxxxxx]; Finanční xxxxxxxx xxxxx (xxxxxx) u penězotvorné xxxxxxxx, vstupní xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxx účetního pravidla [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx a opravami chyb xxxxxxxxxxx účetních období [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx změnami xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxxx xxxx předchozích účetních xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Přírůstek (xxxxxx) způsobený xxxxxxxxxxxx xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx hodnotě) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Podíl xxxxxxxxxxx xx xxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx [member]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Vlastní xxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxx, xxxxxxx na xxxxxxx xxxxxx xxxxxxxxxx xxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxXxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx xx znehodnocení |
Zveřejnění: XXX 36 xxxx.&xxxx;130 xxxx. x), xxxxxxxxxx: XXX 36 xxxx.&xxxx;130 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxx zvýšení xxxxxx xxxxxxx xxxxxx xxxx xxxxxxxxxxxx xxxxxxxx xx xxxx (xxxx) xxxxxx získatelnou xxxxxx, xxxxx byla xxxxx xxxxxxxx xxxxxx xx xxxxxxxxxxxx. [Xxxxx: Ztráta xx xxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx |
Xxxxxxxxxx: XXX 36 xxxx.&xxxx;126 xxxx.&xxxx;x), xxxxxxxxxx: XXX 36 odst. 129 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx zrušení xxxxxx ze xxxxxxxxxxxx xxxxxxxx v ostatním xxxxxx xxxxxxxx. [Odkaz: Xxxxxxx xxxxxx xx xxxxxxxxxxxx; Xxxxxx xx xxxxxxxxxxxx xxxxxxxx v ostatním xxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx ztráty xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxx výsledku, nehmotná xxxxxx s výjimkou goodwillu |
Zveřejnění: XXX 38 odst. 118 xxxx. e) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxx xx znehodnocení vykázaná x&xxxx;xxxxxxxx úplném xxxxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxxx. [Xxxxx: Zrušení xxxxxx ze znehodnocení xxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx; Xxxxxxxx aktiva x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx hodnota XXXX. Xxxxx xx tento xxxxx používá x&xxxx;xxxxxxxx xxxxx, xxxx možná xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx znehodnocení [member]; Xxxx úprav účetních xxxxxx vykázaných xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [member]; Dopad xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) peněžních xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx ocenění [xxxxxx]; Finanční xxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx ocenění [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxx (snížení) xxxxxxxxx změnami účetních xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxx xx xxxxxxxxx standardu XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxxxxxx xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx z definovaných požitků (x&xxxx;xxxxxxxx hodnotě) [member]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx diverzifikace xxxxx [xxxxxx]; Xxxxxxx akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxx xx xxxxxxxxxxxx vykázané v ostatním xxxxxx výsledku, pozemky, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;16 xxxx.&xxxx;73 xxxx.&xxxx;x) bod iv) |
documentation |
Částka xxxxxxx ztráty xx xxxxxxxxxxxx vykázaná x&xxxx;xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxxx, xxxxx x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxxx ztráty xx xxxxxxxxxxxx vykázané v ostatním xxxxxx výsledku; Pozemky, xxxxxx a zařízení] |
||||
commentaryGuidance |
Pro xxxxx xxxxx xx xxxx xxx xxxxxxxxx zadána xxxxxx xxxxxxx XXXX. Xxxxx se xxxxx xxxxx xxxxxxx s vázanými xxxxx, xxxx možná xxxxx xxxxx zápornou xxxxxxx XBRL. [Xxxxx: Xxxxxxxxxx odpisy x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx a znehodnocení [member]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx účetních xxxxxx vykázaných xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx jednotky, vstupní xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx a opravami xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxx účetních xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx účetních xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxxx položky xxxxxxxxxxxx [member]; Xxxxxx xxxxx [member]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx hodnota [xxxxxx]; Podíl xxxxxxxxxxx xx xxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx rizik [xxxxxx]; Xxxxxxx akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxx |
X&xxxx;xxxxxxxx, credit |
label |
Zrušení xxxxxx xx znehodnocení xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX 36 xxxx.&xxxx;126 písm. x), zveřejnění: XXX 36 odst. 129 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx ztráty xx xxxxxxxxxxxx vykázané x&xxxx;xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxx xxxxxx ze xxxxxxxxxxxx; Xxxx (ztráta)] |
||||
ifrs-full |
ReversalOfImpairmentLossRecognisedInProfitOrLossBiologicalAssets |
X duration |
label |
Zrušení xxxxxx ze znehodnocení xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx aktiva |
Zveřejnění: XXX 41 xxxx.&xxxx;55 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxx xx znehodnocení xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxx. [Odkaz: Xxxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx; Xxxxxxxxxx xxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx hodnota XXXX. Xxxxx se xxxxx xxxxx xxxxxxx s vázanými xxxxx, bude xxxxx xxxxx xxxxx zápornou xxxxxxx XXXX. [Odkaz: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované xxxxxx, xxxxxxxxxx a znehodnocení [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Xxxx xxxxx xxxxxxxx xxxxxx vykázaných xxxxx xxxxxxxxxxx GAAP [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [member]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [member]; Xxxxxxxxx xxxxxxxxxxxxxxxx částek [xxxxxx]; Xxxxxxxx prognóza xxxxxxxxx (xxxxxxxxx) peněžních xxxx x&xxxx;xxxxxxxxxxxx jednotky, vstupní xxxxxxxx xxx ocenění [xxxxxx]; Finanční xxxxxxxx xxxxx (xxxxxx) u penězotvorné xxxxxxxx, vstupní xxxxxxxx xxx xxxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Zvýšení (snížení) xxxxxxxxx změnami xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Významné položky xxxxxxxxxxxx [xxxxxx]; Aktiva xxxxx [xxxxxx]; Xxxxxxx xxxxxxx z definovaných požitků (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx hodnota [xxxxxx]; Xxxxx zajistitele xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx rizik [xxxxxx]; Vlastní akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxx ze xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxxx aktiva x&xxxx;xxxxxxxx goodwillu |
Zveřejnění: XXX&xxxx;38 xxxx.&xxxx;118 xxxx.&xxxx;x) bod v) |
documentation |
Částka xxxxxxx ztráty xx xxxxxxxxxxxx vykázaná v hospodářském xxxxxxxx x&xxxx;xxxxxxxxxx aktiv x&xxxx;xxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxx xxxxxx ze xxxxxxxxxxxx vykázané v hospodářském xxxxxxxx; Xxxxxxxx aktiva x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx by xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, bude možná xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx odpisy x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované xxxxxx, xxxxxxxxxx a znehodnocení [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx účetních xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx maximální výše xxxxx [member]; Xxxxx xxxxxxxx na xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx pro ocenění [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx ocenění [member]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxx (snížení) xxxxxxxxx změnami xxxxxxxx xxxxxxxx a opravami xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx požadovaných xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx odklonem xx xxxxxxxxx standardu XXXX [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx dobrovolnými xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Významné položky xxxxxxxxxxxx [member]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx z definovaných požitků (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx částce xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [member]; Xxxxxx xxxxxxxxxxxxx rizik [xxxxxx]; Xxxxxxx akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxx xx xxxxxxxxxxxx vykázané v hospodářském xxxxxxxx, xxxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxxxxx: IAS 40 xxxx.&xxxx;76 písm. g), xxxxxxxxxx: XXX 40 xxxx.&xxxx;79 xxxx. d) xxx v) |
documentation |
Částka xxxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxx v hospodářském výsledku x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Zrušení xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx; Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx hodnota XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, bude xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XBRL. [Xxxxx: Xxxxxxxxxx xxxxxx a amortizace [xxxxxx]; Xxxxxxxxxx odpisy, xxxxxxxxxx a znehodnocení [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Xxxx xxxxx účetních xxxxxx vykázaných podle xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx maximální xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [member]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx jednotky, vstupní xxxxxxxx xxx xxxxxxx [xxxxxx]; Finanční prognóza xxxxx (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Přírůstek (úbytek) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx odklonem xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx požitků (x&xxxx;xxxxxxxx xxxxxxx) [member]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx částce xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxXxxxxxxx |
(X) xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, úvěry x&xxxx;xxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx u úvěrů x&xxxx;xxxxx. [Xxxxx: Xxxxxxx xxxxxx ze znehodnocení xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xx xxxx xxx zpravidla xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx členy, xxxx xxxxx xxxxx zadat xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx a znehodnocení [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Úhrn úprav xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Efekt xxxxxxxxx xxxx xxxxx [member]; Xxxxx přechodu xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx a opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxx xxxxxxxx xxxxxxxx požadovaných xxxxxxxxx IFRS [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx chyb předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx od xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytek) způsobený xxxxxxxxxxxx xxxxxxx účetního xxxxxxxx [member]; Xxxxxxxx xxxxxxx sesouhlasení [member]; Xxxxxx plánu [xxxxxx]; Xxxxxxx příslib x&xxxx;xxxxxxxxxxxx xxxxxxx (v současné xxxxxxx) [xxxxxx]; Xxxx určená xxxxxxx [xxxxxx]; Podíl xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxx xx xxxxxxxxxxxx vykázané x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxx x&xxxx;xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: IAS 16 xxxx.&xxxx;73 xxxx.&xxxx;x) xxx vi), xxxxxxxxxx: XXX 1 xxxx.&xxxx;98 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx zrušení xxxxxx xx znehodnocení xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx, xxxxx x&xxxx;xxxxxxxx. [Xxxxx: Zrušení ztráty xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx; Xxxxxxx, xxxxxx a zařízení] |
||||
commentaryGuidance |
Pro xxxxx xxxxx xx xxxx xxx xxxxxxxxx zadána xxxxxx xxxxxxx XBRL. Xxxxx se xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, bude xxxxx xxxxx zadat zápornou xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx a amortizace [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx znehodnocení [xxxxxx]; Xxxx xxxxx účetních xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [member]; Xxxxx xxxxxxxxx výše xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx standardy XXXX [member]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx jednotky, vstupní xxxxxxxx xxx ocenění [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx ocenění [member]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxx xxxxxxxx pravidla [xxxxxx]; Zvýšení (xxxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx a opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx požadovaných xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx opravami xxxx předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx dobrovolnými xxxxxxx xxxxxxxx pravidla [xxxxxx]; Významné xxxxxxx xxxxxxxxxxxx [xxxxxx]; Aktiva xxxxx [member]; Xxxxxxx xxxxxxx z definovaných požitků (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx rizik [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxx ztráty ze xxxxxxxxxxxx xxxxxxxx v hospodářském xxxxxxxx, xxxxxxx, xxxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxXxxxxxxxxxXxxxXxxxxxxxxxXxXxxxxxXxXxxxXxxxxXxxxxxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx výsledku, xxxxxxxx xxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. c) |
documentation |
Částka xxxxxxx xxxxxx ze xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxx ztráty xx xxxxxxxxxxxx vykázané x&xxxx;xxxxxxxxxxxx xxxxxxxx; Xxxxxxxx xxxxxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxx ze xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxxx pohledávky |
||||
ifrs-full |
ReversalOfInventoryWritedown |
X duration |
label |
Zrušení sníženého xxxxxxx xxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;98 xxxx. x), xxxxxxxxxx: XXX 2 xxxx.&xxxx;36 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx vykázaná xxxx xxxxxxx xxxx xxxxx xxxxxxxx xx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx ocenění xxxxx vyplývajícího xx xxxxxxx čisté xxxxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx; Xxxxxxx xxxxxxx zásob] |
||||
commentaryGuidance |
Pro xxxxx prvek by xxxx xxx xxxxxxxxx xxxxxx kladná hodnota XXXX. Xxxxx xx xxxxx prvek xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx nutné xxxxx xxxxxxxx xxxxxxx XBRL. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované xxxxxx, xxxxxxxxxx a znehodnocení [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Úhrn xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx maximální xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx na xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx částek [xxxxxx]; Finanční xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxx xxxxxxxx pravidel požadovaných xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (úbytek) způsobený xxxxxxxx xx požadavku xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (úbytek) způsobený xxxxxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx z definovaných xxxxxxx (v současné xxxxxxx) [xxxxxx]; Nově xxxxxx xxxxxxx [xxxxxx]; Podíl xxxxxxxxxxx xx částce xxxxxxxxxxx z pojistných xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [member]; Vlastní xxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxxxxx xxxxxxx zásob |
||||
ifrs-full |
ReversalOfProvisionsForCostOfRestructuring |
X duration, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx na náklady xxxxxxxxxxxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;98 xxxx. b) |
documentation |
Částka xxxxxxxxxx rezerv xx xxxxxxx xxxxxxxxxxxxxxxxx. [Odkaz: Xxxxxxx xx xxxxxxxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
(X) xxxxxxxx, debit |
label |
Zrušené xxxxxxxxxx xxxxxxx, podmíněné xxxxxxx xxxxxxxx x&xxxx;xxxxxxxxx kombinaci |
Zveřejnění: XXXX 3 xxxx. X67 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx xxxxxxx vykázaných x&xxxx;xxxxxxxxx kombinaci, které xxxx xxxxxxxxxx a následně xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx vykázané x&xxxx;xxxxxxxxx xxxxxxxxx; Podnikové kombinace [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxx xxxxxxxxxx závazky, xxxxxxxxx závazky vykázané x&xxxx;xxxxxxxxx xxxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxxxxxxXxxXxxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Reverzní xxxxxx x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx kolaterál zajišťující xxxxxxxxx xxxxx xxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxxxxxxxxx xx xxxxxx xxxxxxx xxxxxxx x&xxxx;xxxxx xxxxxxxxxx dohod x&xxxx;xxxxxxx odkupu x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxx xxxxxx. [Odkaz: Xxxxxx x&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx zajišťující zapůjčené xxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxXxxxXxxxxXxxxXxXxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxxx xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx xxxxxxx xxxx xxxxxxx pořizovací xxxx |
Xxxxxxxxxx: XXXX&xxxx;1 xxxx.&xxxx;30 |
xxxxxxxxxxxxx |
Xxxxxx xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx, x&xxxx;xxxxx xxxx x&xxxx;xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxx xxxxxxxxx XXXX xxxxxx xxxxxxx xxxxxxx xxxx xxxxxx domnělá pořizovací xxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Aktiva x&xxxx;xxxxx k užívání |
Zveřejnění: XXXX&xxxx;16 xxxx.&xxxx;53 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx, xxxxx xxxxxxxxxxx xxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx aktiva po xxxx trvání xxxxxxxx. Xxxxxxxxxxx aktivem se xxxxxx xxxxxxx, xxxxx xx xxxxxxxxx leasingu x&xxxx;xxx xxx xxxxxxxxxxxx xxxxxxx xxxxxxx právo x&xxxx;xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxxXxxxxxxxXxXxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx, xxxxxxx (xxxxxxx) xxxxxxxx fondu z přecenění |
Zveřejnění: XXXX&xxxx;16 odst. 57 |
documentation |
Zvýšení (snížení) xxxxxxxx fondu z přecenění, xxxxx xxxxxxx x&xxxx;xxxxxx x&xxxx;xxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxxx xxxxx z přecenění; Xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;16 odst. 33 |
documentation |
Tento člen xxxxxxxxxxx aktiva x&xxxx;xxxxx x&xxxx;xxxxxxx. [Odkaz: Xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx, zůstatek xxxxx x&xxxx;xxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;57 |
xxxxxxxxxxxxx |
Xxxxxx zůstatku xxxxx x&xxxx;xxxxxxxxx, xxxxx souvisí x&xxxx;xxxxxx x&xxxx;xxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxxx fondu x&xxxx;xxxxxxxxx; Aktiva x&xxxx;xxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxxXxxxxxXxXxxx |
X&xxxx;xxxxxxx, debit |
label |
Aktiva x&xxxx;xxxxx x&xxxx;xxxxxxx, xxxxxxxxx xxxxxx, x&xxxx;xxxxxxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IFRS 16 xxxx.&xxxx;57 |
xxxxxxxxxxxxx |
Xxxxxx xxxxx z práv x&xxxx;xxxxxxx, která xx xxxx vykázána, xxxxx xx xxxxxx byla xxxxxxxxx na základě xxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxXxXxxXxxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Aktiva x&xxxx;xxxxx x&xxxx;xxxxxxx, xxxxx xxxxxxxxx definici xxxxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 16 xxxx.&xxxx;47 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxx x&xxxx;xxxxx k užívání, xxxxx xxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxx x&xxxx;xxxxxxx; Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxxxXxxXxxxxxxxxxxxXxxxxxxxxXxXxxxxXxXxxxxXxxxxxx |
xxxx |
xxxxx |
Xxxxx, xxxxxxxxxx práva x&xxxx;xxxxxxx přiřazená xx xxxxxxxxx základního xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;79 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxxx xxxx, xxxxxxxxxxxx xxxx x&xxxx;xxxxxxx xxxxxxxxxxx xx xxxxxxxxx xxxxxxxxxx kapitálu xxxxxx xxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx kapitálu. [Xxxxx: Základní xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxXxxXxxxxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxx xxxxxxxx xx&xxxx;xxxxxxxxxxxx rizika [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;100 xxxx.&xxxx;x) xxx ii), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;101 písm. b), xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;107 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxx, xxxxxx xxxx xxxxxx xxxxxxxx požaduje, xxx nesla xxxxxxxxx xxxxxxx xxxx a načasování xxxxxxxxx toků, xxxxx xxxxxxx z nefinančního xxxxxx, xxxx xxxx účetní xxxxxxxx xxxx pojistné xxxxxxx. |
||||
xxxx-xxxx |
XxxxXxxxxxxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx diverzifikace xxxxx [xxxxxx] |
Xxxxxxx praxe: XXXX&xxxx;7 xxxx.&xxxx;32 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx diverzifikace xxxxx xxxxxxxxxxxxx z finančních xxxxxxxx. [Xxxxx: Xxxxxxxx nástroje, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxXxxxxxxXxxxxxxxxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxx rizik xxxxxxx x&xxxx;xxxxxxxx xx xxxxxxx charakteristikou |
Zveřejnění: IFRS 7 odst. X8 xxxx. c) |
documentation |
Hodnota odpovídající xxxx xxxxx spojené x&xxxx;xxxxxxxxxx xxxxxxxx xx xxxxxxx xxxxxxxxxxxxxxxx, xxxxx xxxxxx xxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx nástroje, xxxxx [xxxxxx]] |
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xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx zpravidla xxxxxx xxxxxx xxxxxxx XBRL. Xxxxx se tento xxxxx používá x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XBRL. [Odkaz: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované xxxxxx, xxxxxxxxxx a znehodnocení [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx úprav účetních xxxxxx vykázaných xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Vyloučení xxxxxxxxxxxxxxxx částek [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) peněžních toků x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxx (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxx (snížení) xxxxxxxxx xxxxxxx účetních xxxxxxxx a opravami xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx změnami xxxxxxxx xxxxxxxx xxxxxxxxxxxx standardy XXXX [xxxxxx]; Přírůstky (xxxxxx) způsobené xxxxxxxx xxxx předchozích účetních xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx požadavku standardu XXXX [xxxxxx]; Přírůstek (xxxxxx) způsobený xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Významné xxxxxxx xxxxxxxxxxxx [xxxxxx]; Aktiva xxxxx [member]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx diverzifikace xxxxx [xxxxxx]; Vlastní akcie [xxxxxx]] |
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xxxx-xxxx |
XxxxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxx rizika [xxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;128 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, xxxxxxx xx xxxxxxx vyplněna. |
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ifrs-full |
RiskExposuresMember |
member [xxxxxxx] |
xxxxx |
Xxxxxxxx rizika [member] |
Zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;128 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxx rizika. Představuje xxxx xxxxxxxxxx xxxxxxx xxx osu „Proměnné xxxxxx“, xxxx-xx použit xxxxx xxxx xxxx. |
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xxxx-xxxx |
XxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx na xxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx nákladů xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx. |
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xxxx-xxxx |
XxxxXxXxxxxXxXxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Prodej xxxx emise xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;106 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxx xxxxx xxxxxxxxx xxxxx. [Xxxxx: Xxxxxxx xxxxx] |
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xxxx-xxxx |
XxxxxXxxXxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx a marketingové náklady |
Obvyklá xxxxx: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxx xx xxxxxxxxxx x&xxxx;xxxxxxx xxxxx xxxx služeb. |
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ifrs-full |
SalesChannelsAxis |
axis |
label |
Prodejní kanály [xxxx] |
Xxxxxxx: XXXX&xxxx;15 odst. B89 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx pojmy, kterými xx tabulka vyplněna. |
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ifrs-full |
SalesChannelsMember |
member [xxxxxxx] |
xxxxx |
Xxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;15 odst. B89 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx osu „Xxxxxxxx xxxxxx“, není-li xxxxxx xxxxx xxxx xxxx. |
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xxxx-xxxx |
XxxxxXxxxXxxxxXxxxxxxxxxxXxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxx xxxxxxx hodnotou v důsledku xxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
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xxxxxxxXxxxx |
Xxxxxx, ocenění xxxxxxx xxxxxxxx, aktiva |
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ifrs-full |
SalesFairValueMeasurementEntitysOwnEquityInstruments |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx, ocenění xxxxxxx xxxxxxxx, vlastní xxxxxxxxxx nástroje xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. e) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxx ocenění xxxxxxxxx kapitálových nástrojů xxxxxx jednotky xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx prodeje. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx jednotky [xxxxxx]] |
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xxxxxxxXxxxx |
Xxxxxx, xxxxxxx reálnou xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
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xxxx-xxxx |
XxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
(X) xxxxxxxx, debit |
label |
Prodej, xxxxxxx xxxxxxx hodnotou, xxxxxxx |
Xxxxxxxxxx: XXXX 13 odst. 93 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxx ocenění xxxxxxx xxxxxxx xxxxxxxx v důsledku xxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
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xxxxxxxXxxxx |
Xxxxxx, xxxxxxx xxxxxxx hodnotou, závazky |
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ifrs-full |
SalesOfPropertyAndOtherAssetsRelatedPartyTransactions |
X duration, xxxxxx |
xxxxx |
Xxxxxx xxxxxxxxxxx x&xxxx;xxxxxx xxxxx, xxxxxxxxx se xxxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 24 xxxx.&xxxx;21 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxxxx x&xxxx;xxxxxx xxxxx, xxxxx účetní xxxxxxxx xxxxxxx xxx xxxxxxxxxxx xx xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx [member]] |
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ifrs-full |
SecuredBankLoansReceived |
X instant, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxx xxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx úvěrů od xxxx, které xxxx xxxxxxxxx xxxxxxxxxxx. [Odkaz: Xxxxxxx úvěry] |
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ifrs-full |
SecuritiesLendingMember |
member |
label |
Půjčky xxxxxxx xxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 xxxx. X33, příklad: XXXX 7 odst. XX40X |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxxxxx xxxxxx, x&xxxx;xxxxx nichž xxxxxxx xxxxxxx xxxxx xxxxxx xxxxxxx xx xxxxxxxxx xxxxxxxxxx xxxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxx [xxxxxx] |
Xxxxxxx: XXXX 7 odst. X33 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxx, jejichž xxxxxxxxxxxxxxx xx xxxxxxxxxx xxxxxx xxxxxx xx xxxxxxx x&xxxx;xxxxxxx xxxxxx jednotce, xxxxx xxxx dluhové xxxxxxxx kryté xxxxxxxx xxxxx. |
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xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxx: XXXX 12 xxxx.&xxxx;X23 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxx xxxxxxxxx při xxxxxxx xxxxxxxxxxxx, jejichž xxxxxxxxxxxxxxx se jednotlivá xxxxxx xxxxxx xx xxxxxxx a prodají subjektu xxxxxxxxxx xxxxxx, xxxxx xxxx xxxxxxx xxxxxxxx xxxxx skupinou xxxxx. |
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xxxx-xxxx |
XxxxxxxXxxxxxxxxxxxxXxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxx xxxxxxxxxxx xxxxxxxx [axis] |
Zveřejnění: XXXX&xxxx;8 xxxx.&xxxx;23 |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx vztah mezi xxxxx v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx xxxx pojmy, xxxxxxx xx xxxxxxx xxxxxxxx. |
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xxxx-xxxx |
XxxxxxxXxXxxxxXxxxxxxxxxXxxxxXxXxxxxxxxXxxxxXxxxXxxXxxxXxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxxx, xx xxxxxx je xxxxxxxx xxxxxxxxxx aktivum xxxx xxxxxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxxx |
Xxxxxxxxxx: XXXX 5 xxxx.&xxxx;41 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xxxxxxxxxxxx segmentu, xx kterém jsou xxxxxxxx xxxxxxxxxx xxxxxx xxxx xxxxxxxxxx skupiny xxxxxx x&xxxx;xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxx nebo xxxxxxxxxx skupiny klasifikované xxxx xxxxxx x&xxxx;xxxxxxx; Xxxxxxxxxx xxxxxxx klasifikované xxxx držené x&xxxx;xxxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxx [xxxx] |
Xxxxxxx: IAS 19 xxxx.&xxxx;138 písm. d), xxxxxxxxxx: XXX&xxxx;36 xxxx.&xxxx;130 xxxx.&xxxx;x) xxx&xxxx;xx), zveřejnění: XXXX&xxxx;15 xxxx.&xxxx;115, příklad: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 odst. 96 xxxx.&xxxx;x), zveřejnění: XXXX&xxxx;8 xxxx.&xxxx;23 |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, kterými xx xxxxxxx xxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx [xxxxxx] |
Xxxxxxx: IAS 19 xxxx.&xxxx;138 xxxx.&xxxx;x), xxxxxxxxxx: XXX&xxxx;36 odst. 130 xxxx.&xxxx;x) bod ii), xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;115, xxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;96 xxxx.&xxxx;x), zveřejnění: XXXX&xxxx;8 xxxx.&xxxx;28 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxxx účetní xxxxxxxx. Představuje také xxxxxxxxxx xxxxxxx xxx xxx „Segmenty“, není-li xxxxxx žádný jiný xxxx. |
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xxxx-xxxx |
XxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx náklady |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx účetní jednotky. |
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ifrs-full |
SellingGeneralAndAdministrativeExpense |
X duration, xxxxx |
xxxxx |
Xxxxxxxx, xxxxxxx x&xxxx;xxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxx, xxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx. |
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xxxxxXxxxx |
Xxxxxxxx, xxxxxxx x&xxxx;xxxxxxx náklady xxxxxx |
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xxxx-xxxx |
XxxxxxxXxxxxxxXxxXxxxxxxxxxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx, správní x&xxxx;xxxxxxx xxxxxxx [xxxxxxxx] |
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xxxx-xxxx |
XxxxxxxXxxxxxxXxxXxxxxxxxxxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx, xxxxxxx x&xxxx;xxxxxxx náklady [xxxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;104, obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. c) |
documentation |
Tento xxxx xxxxxxxxxxx částku xxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxx, obecnou x&xxxx;xxxxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx. Xxxxx xxxx xx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxx xxxxx x&xxxx;xxxxxxx řádkové xxxxxxx xx výkazu xxxxx x&xxxx;xxxxx. |
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xxxx-xxxx |
XxxxxxxXxxxxxXxxxXxXxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxx (ztráta) x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxx leasingů |
Zveřejnění: XXXX 16 xxxx.&xxxx;90 xxxx.&xxxx;x) xxx x) |
xxxxxxxxxxxxx |
Xxxx (xxxxxx) x&xxxx;xxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx. Finanční xxxxxxx xx xxxxxxx, xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxx podkladového aktiva. |
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ifrs-full |
SensitivityAnalysisForEachTypeOfMarketRisk |
text xxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxxx xx druhů tržního xxxxxx [text xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;40 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx xx druhů xxxxxxx xxxxxx, xxxxx xx účetní xxxxxxxx xxxxxxxxx s uvedením xxxx, xxx xx xx xxxxx proměnné xxxxxxx xxxxxxxxxxx rizika, xxxxx x&xxxx;xxxxxx xxxx mohly xxxxxx, projevily xx xxxxx, xxxxxx xxxx xxxxxxxx kapitálu. [Xxxxx: Xxxxx riziko [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxXxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx na xxxxxxxx xxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 39A písm. a) |
documentation |
Popis xxxxxxx xxxxxxxxxx, xxxxx xxxxxxx, xxx by xxx xxxxxxxxxxx výsledek x&xxxx;xxxxxxx kapitál ovlivněn, xxxxx xx xxxxxxx xxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx se xxxxxxxxxx xxxxxx, xxxxx byly xxxxxxx možné xx xxxxx xxxxxxxx období; xxxxxx x&xxxx;xxxxxxxxxxx xxxxxxx xxx xxxxxx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xxxxx x&xxxx;xxxxxx metodách x&xxxx;xxxxxxxxxxxxx xxxxxx předchozímu xxxxxx. |
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xxxx-xxxx |
XxxxxxxxXxxxxxxxxxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxx xxxxxxxx [xxxx] |
Xxxxxxxxxx: XXX&xxxx;24 xxxx.&xxxx;18X |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, kterými xx xxxxxxx xxxxxxxx. |
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xxxx-xxxx |
XxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxxx xxxxxx xxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 24 odst. 18A |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxx xxxxxx xxxxxxxx, xxxxx xxxxxx jednotce xxxxxxxxx xxxxxx členů xxxxxxxxxxx xxxxxx. Představuje xxxx xxxxxxxxxx hodnotu xxx osu „Samostatné xxxxxx účetní xxxxxxxx“, xxxx-xx použit xxxxx xxxx xxxx. [Xxxxx: Xxxxxxx xxxxxxx vedení xxxxxx xxxxxxxx xxxx xxxxxxxxxx podniku [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;27 odst. 4 |
documentation |
Tento xxxx představuje individuální xxxxxx závěrku. Xxxxxxxxxxxx xxxxxx xxxxxxx xx xxxxxx xxxxxxx xxxxxxxxxxx xxxxxx xxxxxxxxx, v níž xx xxxxxx xxxxxxxx xxxxx xxxxxxxxxx, x&xxxx;xxxxxxxx xxxxxxxxx standardu XXX&xxxx;27, xxxxxxx xxxxxxxxx xx xxxxxxxxx xxxxxxx, xxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxx v pořizovacích nákladech, x&xxxx;xxxxxxx xx xxxxxxxxxx XXXX&xxxx;9, xxxx za xxxxxxx ekvivalenční xxxxxx, xxx xx xxxxxxx xx xxxxxxxxx IAS 28. |
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ifrs-full |
ServiceConcessionArrangementsAxis |
axis |
label |
Ujednání x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx služeb [xxxx] |
Xxxxxxxxxx: SIC 29 xxxx.&xxxx;6 |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx xxxx členy v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
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xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;29 xxxx.&xxxx;6 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje ujednání, x&xxxx;xxxxx xxxxxx xxxxxxxx (xxxxxxxxxxxx) může xxxxxxx xxxxxx x&xxxx;xxxxx účetní xxxxxxxxx (zadavatel) za xxxxxx xxxxxxxxxxx xxxxxxxx xxxxxx, xxxxx umožňují xxxxxxxxxx xxxxxxx k důležitým xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx. Xxxxxxxxx xxxx xxx xxx xxxxxxxxx, xxx x&xxxx;xxxxxxxxxxxxx účetní jednotkou xxxx x&xxxx;xxxxxxx xxxxxxx. Xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxxxxxx, xxxxxxxx xxxx, xxxxxxx, parkoviště, xxxxxx, xxxxx, letiště x&xxxx;xxxxxxxxxxxxxxx xxxx. Xxxxxxxx o poskytování xxxxxxxxxxx xxxxxx xxxxxxxxx xxxxxxxxxx outsourcing xxxxxxxxx xxxxxx (xxxx. xxxxxxxxxxx xxxxxx pro xxxxxxxxxxx, xxxxxx xxxxx x&xxxx;xxxxxx xxxxxxx xxxx informačních xxxxxxxxxxx). Xxxxxxxxxxx také xxxxxxxxxx hodnotu xxx xxx „Ujednání x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx služeb“, xxxx-xx xxxxxx xxxxx jiný xxxx. [Xxxxx: Xxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx [xxxxxx] |
Xxxxxxx praxe: XXX&xxxx;38 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx x&xxxx;xxxxxxxxxxx licencovaných xxxxxx [member]] |
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ifrs-full |
ServicesExpense |
X duration, debit |
label |
Náklady xx xxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 odst. 85 |
documentation |
Částka xxxxxxx xx xxxxxx. |
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xxxx-xxxx |
XxxxxxxxXxxxxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxxx, transakce xx xxxxxxxxxxx xxxxxxxx |
Xxxxxxx: IAS 24 xxxx.&xxxx;21 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxx přijatých x&xxxx;xxxxx&xxxx;xxxxxxxxx xx spřízněnými xxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxXxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxXxxxxxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx závazky, xxxxxxxxx xxxxxxx xxxxxxxx v podnikové xxxxxxxxx |
Xxxxxxxxxx: XXXX 3 xxxx. X67 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx podmíněných xxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx, xxxxx byly xxxxxxxxxx. [Xxxxx: Xxxxxxxxx závazky xxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx] |
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xxxxxxxXxxxx |
Xxxxxxxxxx xxxxxxx, xxxxxxxxx závazky xxxxxxxx x&xxxx;xxxxxxxxx kombinaci |
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ifrs-full |
SettlementOfLiabilitiesByEntityOnBehalfOfRelatedPartyRelatedPartyTransactions |
X duration |
label |
Vypořádání xxxxxxx účetní jednotkou xx xxxxxxxx xxxxxxxxx xxxxxx, transakce xx xxxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 24 xxxx.&xxxx;21 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxx ve xxxxxxxx spřízněné xxxxxx xxx xxxxxxxxxxx xx xxxxxxxxxxx stranami. [Xxxxx: Xxxxxxxxx strany [xxxxxx]] |
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xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx používá x&xxxx;xxxxxxxx členy, bude xxxxx xxxxx zadat xxxxxxxx xxxxxxx XBRL. [Xxxxx: Xxxxxxxxxx odpisy x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, amortizace a znehodnocení [xxxxxx]; Kumulované znehodnocení [xxxxxx]; Úhrn xxxxx xxxxxxxx hodnot vykázaných xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx na xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [member]; Finanční xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx xxxxxxx účetního xxxxxxxx [member]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytek) způsobený xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx sesouhlasení [xxxxxx]; Xxxxxx plánu [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx na xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [member]; Vlastní xxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxXxXxxxxxXxXxxxxxxXxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xx prospěch xxxxxx xxxxxxxx xxxxxxxxxx xxxxxxx, xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 24 xxxx.&xxxx;21 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx vypořádaných xx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxx stranou při xxxxxxxxxxx se spřízněnými xxxxxxxx. [Odkaz: Spřízněné xxxxxx [member]] |
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commentaryGuidance |
Pro xxxxx xxxxx by xxxx xxx xxxxxxxxx zadána xxxxxx xxxxxxx XBRL. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XBRL. [Xxxxx: Xxxxxxxxxx odpisy a amortizace [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx znehodnocení [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx výše xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Vyloučení xxxxxxxxxxxxxxxx částek [xxxxxx]; Xxxxxxxx xxxxxxxx přijatých (xxxxxxxxx) xxxxxxxxx toků x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxx (xxxxxx) u penězotvorné xxxxxxxx, vstupní veličina xxx ocenění [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx změnami účetních xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx požadovaných xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Přírůstek (xxxxxx) způsobený xxxxxxxx xx požadavku xxxxxxxxx XXXX [xxxxxx]; Přírůstek (xxxxxx) způsobený dobrovolnými xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Významné xxxxxxx xxxxxxxxxxxx [xxxxxx]; Aktiva xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx určená hodnota [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx vyplývající x&xxxx;xxxxxxxxxx xxxxx [member]; Xxxxxx diverzifikace xxxxx [xxxxxx]; Vlastní xxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxx |
Xxxxxxxxxx: IFRS 13 xxxx.&xxxx;93 xxxx. x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxx reálnou xxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxx. [Odkaz: X&xxxx;xxxxxx hodnotě [xxxxxx]] |
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xxxxxxxXxxxx |
Xxxxxxxxxx, xxxxxxx reálnou xxxxxxxx, xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
(X) xxxxxxxx, debit |
label |
Vypořádání, xxxxxxx reálnou hodnotou, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 písm. x) bod xxx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx jednotky xxxxxxx hodnotou x&xxxx;xxxxxxxx xxxxxxxxxx. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]; Xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [member]] |
||||
negatedLabel |
Vypořádání, ocenění xxxxxxx hodnotou, vlastní xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxXxxxxXxxxxxxxxxxXxxxxxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 písm. x) xxx iii) |
documentation |
Snížení xxxxxxx xxxxxxx reálnou hodnotou x&xxxx;xxxxxxxx vypořádání. [Odkaz: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxx, xxxxxxx xxxxxxx xxxxxxxx, xxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xx vypracování xxxxxxx [xxxxxx] |
Xxxxxxx: XXXX 15 xxxx.&xxxx;128 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxx vykázaných xx xxxxxxx nákladů xx xxxxxxx xxxx xxxxxxx xxxxx xx xxxxxxxxx xxxxxxxxxxxxxxx náklady xx xxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx xxxxxxxxxx xx xxxxxxx xxxxxxx xx xxxxxxx xxxx splnění xxxxx xx zákazníky] |
||||
ifrs-full |
SevenYearsBeforeReportingYearMember |
member |
label |
Sedm xxx xxxx vykazovaným xxxxxxx obdobím [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxx, xxxxx skončil xxxx xxx xxxx xxxxxx xxxxxxxxxxxx účetního xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxxx vázaných xx xxxxx [member]] |
Zveřejnění: XXXX&xxxx;2 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxx xxxxxx jednotkou nebo xxxxx účetní jednotkou xx xxxxxxx xxxx xxxxxxxxx akcionářem xxxxxx xxxxxxxx xx skupině x&xxxx;xxxxxx xxxxxxx xxxxxxx (xxxxxx xxxxxxxxxxx), xxxxx xxx xx xxxxx xxxxxxx strana oprávněna xxxxxxx a) xxxxxxxx xxxx xxxx xxxxxx xxxxxx xxxxxxxx xx xxxx, jež xx xxxxxx xx ceny (xxxx hodnoty) xxxxxxxxxxxx xxxxxxxx (xxxxxx xxxxx xxxx akciových xxxx) xxxxxx xxxxxxxx xxxx xxxx xxxxxx xxxxxxx xx xxxxxxx; xxxx x) kapitálové nástroje (xxxxxx xxxxx nebo xxxxxxxxx xxxx) účetní xxxxxxxx xxxx xxxx xxxxxx jednotky xx xxxxxxx, x&xxxx;xx za xxxxxxxxxxx, xx xxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx podmínky. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxx xxxxx x&xxxx;xxxxxxxx vázaných xx akcie“, není-li xxxxxx žádný xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxXxxxxxxXxxx |
X&xxxx;xxxxxxxx, debit |
label |
Náklady spojené x&xxxx;xxxxx xxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;106 xxxx. d) |
documentation |
Částka xxxxxxx xxxxxxxxx x&xxxx;xxxxx akcií. |
||||
ifrs-full |
ShareOfAmountReclassifiedFromProfitOrLossToOtherComprehensiveIncomeApplyingOverlayApproachNewlyDesignatedFinancialAssets |
X duration, xxxxx |
xxxxx |
Xxxxx na částce xxxxxxxxxxxxxxx ze xxxxx xxxx ztráty do xxxxxxxxx úplného xxxxxxxx xx základě xxxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxx xxxxxxx finanční xxxxxx |
Xxxxxxxxxx: xxxxxx xxx prvním xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X písm. b) |
documentation |
Podíl xxxxxx xxxxxxxx na xxxxxx xxxxxxxxxxxxxxx ze xxxxx xxxx ztráty xx xxxxxxxxx úplného výsledku x&xxxx;xxxxxxxxxxx x&xxxx;xxxx xxxxxxxxx xxxxxxxxxx xxxxxx xxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxXxxxxxxxXxXxxxxxXxXxxxXxxxxxxxXXXX9XxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxx xx částce xxxxxxxx v hospodářském xxxxxxxx xxxxx IFRS 9, xxxxxxxx xxxxxx, u nichž xx xxxxxxxxxx xxxxxxxxxx přístup |
Zveřejnění: xxxxxx xxx prvním xxxxxxx xxxxxxxxx IFRS 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxx xx xxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx xxxxx IFRS 9 týkající xx finančních xxxxx, x&xxxx;xxxxx xx xxxxxxxxxx xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxXxxxXxxxxXxxxXxxxXxxxxxxxxxxxXxxxXxxxxxXxXxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxXxxxxxxxxXxxxxxXxxXxxXxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxx xx částce, xxxxx xx xxxx reklasifikovaná xx xxxxx xxxx xxxxxx do xxxxxxxxx xxxxxxx výsledku xx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx, xxxxx u finančních xxxxx xxxxxxx ke xxxxxxx xxxxxx |
Xxxxxxxxxx: xxxxxx xxx xxxxxx použití xxxxxxxxx IFRS 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxx xx xxxxxx, xxxxx xx byla xxxxxxxxxxxxxxx xx zisku nebo xxxxxx do ostatního xxxxxxx xxxxxxxx na xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx, kdyby x&xxxx;xxxxxxxxxx xxxxx xxxxxxx xx xxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxXxxxXxxxxXxxxXxxxXxxxxxxxXxXxxxxxXxXxxxXxXXX39XxxXxxxXxxxxxxXxxxxxxxxXxxxxxXxXxxxxXxxxxxxXxxxxxxxXxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxx xx xxxxxx, která xx byla xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxx xxx xxxxxxxx xxxxxxxx XXX&xxxx;39, finanční xxxxxx, x&xxxx;xxxxx xx xxxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx účetní jednotky xx xxxxxx, xxxxx xx byla vykázána x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxx xxx x&xxxx;xxxxxxxx xxxxxx, x&xxxx;xxxxx je xxxxxxxxxx xxxxxxxxxx xxxxxxx, xxxxx xxx xxxxxxxx xxxxxxxx XXX&xxxx;39. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxXxxxxxxXxxxXxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Podíl na xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx, které xxxxxx xxxxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxx investory |
Zveřejnění: IFRS 12 odst. 23 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx jednotky xx podmíněných xxxxxxxxx, xxxxx jí vznikly xxxxxxxx s dalšími xxxxxxxxx xx xxxxxxxxx kontrolou xxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]; Společné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxXxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxx xx xxxxxxxxxxx xxxxxxxxx přidružených xxxxxxx, které xxxxxx xxxxxxxx vznikly xxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;23 písm. x) |
xxxxxxxxxxxxx |
Xxxxx účetní jednotky xx xxxxxxxxxxx xxxxxxxxx, xxxxx jí xxxxxxx xxxxxxxx x&xxxx;xxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx xx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx podniky [xxxxxx]; Xxxxxxxxx závazky [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx [member] |
Příklad: XXX&xxxx;37 odst. 88 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxx xx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]; Podmíněné xxxxxxx [member]] |
||||
ifrs-full |
ShareOfDebtInstrumentsIssuedThatAreIncludedInInsurersRegulatoryCapital |
X instant, xxxxxx |
xxxxx |
Xxxxx xx xxxxxxxx xxxxxxxxx xxxxxxxxxx zahrnutých xx&xxxx;xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxx |
Xxxxxxx: xxxxx xxxxx platnosti 1. 1. 2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx účetní jednotky xx částce xxxxxxxx xxxxxxxxx nástrojů, xxxxx xxxx xxxxxxxx do regulatorního xxxxxxxx pojistitele. |
||||
ifrs-full |
ShareOfDeferredTaxLiabilitiesOnLiabilitiesArisingFromContractsWithinScopeOfIFRS4AndNonderivativeInvestmentContracts |
X instant, xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxxxxx xxxxxxx xx&xxxx;xxxxxxxxx xxxxxxxxxxxxx xx xxxxx v rozsahu xxxxxxxxxx XXXX 4 x&xxxx;xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxxxx xxxxxxxx závazků účetní xxxxxxxx xx&xxxx;xxxxxxxxx vyplývajících xx xxxxx v rozsahu xxxxxxxxxx XXXX 4 x&xxxx;xxxxxxxxxxxxxx investičních smluv. [Xxxxx: Xxxxxxxx xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxXxXxxxxxxxXxxxxXxxxxxxXxxxXxxxxxXxxxxxxXxxxxxxxxXxxxxxXxxxxXxXXXX4XxxXxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxx derivátových xxxxxxx xxxxxxxxx xx&xxxx;xxxxxxx xxxxx xxxxxxxxxxxxx x&xxxx;xxxxx xxxxxxxxxxxxx smlouvy x&xxxx;xxxxxxx xxxxxxxxxx XXXX 4 x&xxxx;xxxxxxxxxxxx xxxxxxxxxx smlouvy |
Příklad: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx částky xxxxxxxxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxxx xx xxxxxxx xxxxx xxxxxxxxxxxxx x&xxxx;xxxxx xxxxxxxxxxxxx smlouvy x&xxxx;xxxxxxx xxxxxxxxxx XXXX 4 x&xxxx;xxxxxxxxxxxx investiční xxxxxxx. [Xxxxx: Deriváty [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxXxxxxxxxxxxXxxxXxXxxxxxxxXxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX4XxxXxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxx xx&xxxx;xxxxxxx xxxxx xxxxxxxxxxxxx xx xxxxx x&xxxx;xxxxxxx xxxxxxxxxx XXXX 4 x&xxxx;xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx |
Xxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxxxxxx xxxxxxx účetní jednotky xxxxxxxxx ke xxxxxxx xxxxx xxxxxxxxxxxxx xx xxxxx x&xxxx;xxxxxxx xxxxxxxxxx XXXX 4 x&xxxx;xxxxxxxxxxxxxx xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4XxxxxxxxXxxxxxXxxxxxxxXXX39 |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxx xxxxxxxxxx xxxxx podle xxxx.&xxxx;39X písm. a) xxxxxxxxx XXXX 4, xxxxxx xxxxxxx xxx xxxxxxx XXX 39 |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 odst. 39J xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxx xx xxxxxx hodnotě při xxxxxxx XXX 39 xxxxxxxxxx xxxxx podle odst. 39E xxxx.&xxxx;x) xxxxxxxxx IFRS 4. X&xxxx;xxxxxxx finančních xxxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxx xx xxxxxx xxxx být xxxx xxxxxxx o opravné položky xxx xxxxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx podle xxxx.&xxxx;39X xxxx.&xxxx;x) standardu XXXX 4, xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4XxxxXxxxx |
X&xxxx;xxxxxxx, debit |
label |
Podíl finančních xxxxx xxxxx xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4, xxxxxx hodnota |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx účetní xxxxxxxx xx xxxxxx xxxxxxx xxxxxxxxxx xxxxx xxxxx&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4. [Xxxxx: Xxxxxxxx aktiva xxxxx xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4, xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4XxxxXxXxxXxxxXxxXxxxxxXxxxXxxxxxxxXxxxxxXxxxxxxxXXX39 |
X&xxxx;xxxxxxx, debit |
label |
Podíl xxxxxxxxxx xxxxx xxxxx xxxx.&xxxx;39X xxxx.&xxxx;x) standardu IFRS 4, xxxxx nemají xxxxx xxxxxxx xxxxxx, xxxxxx xxxxxxx při xxxxxxx IAS 39 |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxx xx účetní xxxxxxx&xxxx;xxx xxxxxxx XXX 39 xxxxxxxxxx aktiv xxxxx&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4, xxxxx xxxxxx xxxxx úvěrové xxxxxx. X&xxxx;xxxxxxx xxxxxxxxxx xxxxx oceněných xxxxxxxxxxx xxxxxxxx by xxxxxx xxxx být xxxx xxxxxxx o opravné xxxxxxx xxx xxxxxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx podle xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4, reálná xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4XxxxXxXxxXxxxXxxXxxxxxXxxxXxxxXxxxx |
X&xxxx;xxxxxxx, debit |
label |
Podíl xxxxxxxxxx xxxxx xxxxx xxxx.&xxxx;39X xxxx.&xxxx;x) standardu XXXX 4, která xxxxxx xxxxx úvěrové xxxxxx, xxxxxx xxxxxxx |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxx xx xxxxxx xxxxxxx xxxxxxxxxx xxxxx podle odst. 39E xxxx.&xxxx;x) xxxxxxxxx XXXX 4, xxxxx nemají xxxxx xxxxxxx riziko. [Xxxxx: Finanční xxxxxx xxxxx xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx IFRS 4, xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxxxxxXxxxxXxxxXxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4XxxxXxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxxx xxxxx xxx xxxxx xxxxx xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4, reálná xxxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;39X písm. b) |
documentation |
Podíl xxxxxx jednotky na xxxxxx xxxxxxx jiných xxxxxxxxxx aktiv než xxxxx xxxxx&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx IFRS 4. [Xxxxx: Xxxxxxxx aktiva xxxxx odst. 39E xxxx.&xxxx;x) xxxxxxxxx XXXX 4, xxxxxx hodnota] |
||||
ifrs-full |
ShareOfFinancialAssetsToWhichOverlayApproachIsApplied |
X instant, xxxxx |
xxxxx |
Xxxxx xx xxxxxxxxxx xxxxxxxx, x&xxxx;xxxxx xx xxxxxxxxxx xxxxxxxxxx přístup |
Zveřejnění: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx IFRS 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx jednotky xx částce xxxxxxxxxx xxxxx, u nichž je xxxxxxxxxx xxxxxxxxxx přístup. [Xxxxx: Finanční xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxXxxxxxxxXxXxxxXxxxxXxXxxxxxxxxXxxxxxXxxxxxxxxXxXxxxxxxxx39XxXxXXXX4 |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxx xxxxxxx (xxxxxxx) xxxxxx xxxxxxx xxxxxxxxxx xxxxx xxxxx&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4 |
Xxxxxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx účetní xxxxxxxx na xxxxxxx (xxxxxxx) reálné hodnoty xxxxxxxxxx aktiv xxxxx&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx IFRS 4. [Odkaz: Finanční xxxxxx xxxxx odst. 39E xxxx.&xxxx;x) xxxxxxxxx XXXX 4, reálná hodnota] |
||||
ifrs-full |
ShareOfIncreaseDecreaseInFairValueOfFinancialAssetsOtherThanThoseSpecifiedInParagraph39EaOfIFRS4 |
X duration, xxxxx |
xxxxx |
Xxxxx zvýšení (xxxxxxx) xxxxxx xxxxxxx jiných xxxxxxxxxx aktiv, xxx xxxxx xxxx xxxxxxxxxxxxx x&xxxx;xxxx.&xxxx;39X xxxx.&xxxx;x) xxxxxxxxx XXXX 4 |
Zveřejnění: datum xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx jednotky xx xxxxxxx (xxxxxxx) xxxxxx xxxxxxx xxxxxx xxxxxxxxxx xxxxx, xxx xxxxx jsou xxxxxxx x&xxxx;xxxx.&xxxx;39X písm. a) xxxxxxxxx XXXX 4. [Xxxxx: Xxxxxxxx xxxxxx xxxxx xxxx.&xxxx;39X písm. a) standardu XXXX 4, reálná xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxxXxxxXxxxxXxxxxxxXxxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxxXxxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX4XxxXxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxx, xxxxx xxxxxxxx, xxxxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxx do rozsahu působnosti XXXX 4 x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxx x&xxxx;xxxxxx xxxxx xxxxxxxxxxx |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1. 1. 2023, XXXX 4 odst. 39J xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxx xx částce xxxxxxx, xxxxx xxxxxxxx, protože xxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxxx xx&xxxx;xxxxxxx xxxxxxxxxx XXXX 4 a nederivátové xxxxxxxxxx xxxxxxx xxxx xxxx xxxxxxx z těchto xxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxxXxxxxxxxXxXxxxXxxxxXxxxxxxXxxxxxXxXxxxXxxxxxxxXXX39 |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxx xxxxxxx z nederivátových xxxxxxxxxxxx xxxxx xxxxxxxxx reálnou xxxxxxxx vykázanou do zisku xxxx ztráty podle XXX 39 |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 odst. 39J xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxx xx xxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxxxx xxxxxxxxxxxx smluv xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xx zisku xxxx ztráty podle XXX 39. [Odkaz: Xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xx ostatním xxxxxx xxxxxxxx xxxxxxxxxxxx a společných xxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx, očištěný x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;91 xxxx. x), xxxxxxxxxx: IFRS 12 xxxx.&xxxx;X16 xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx xxx prvním xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx účetní jednotky xx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx; Xxxxxxxx podniky [member]; Xxxxxxx xxxxx výsledek] |
||||
totalLabel |
Celkový xxxxx na ostatním xxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx účtovaný xxxxxxxxxxxx xxxxxxx, očištěný x&xxxx;xxxxxx dopad |
||||
ifrs-full |
ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodBeforeTax |
X duration, xxxxxx |
xxxxx |
Xxxxx xx xxxxxxxx úplném xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxx xxxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 91 xxxx. x), xxxxxxxxxx: xxxxxx xxx prvním xxxxxxx xxxxxxxxx IFRS 9, XXXX 4 xxxx.&xxxx;39X písm. b) |
documentation |
Podíl účetní xxxxxxxx xx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx podniků účtovaný xxxxxxxxxxxx metodou, xxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx; Xxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxx úplný xxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx xx ostatním xxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx účtovaný xxxxxxxxxxxx xxxxxxx, xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxXxxxxxXxxXxxxxxxx |
xxxxx |
Xxxxx xx xxxxxxxx xxxxxx xxxxxxxx přidružených x&xxxx;xxxxxxxxxx podniků xxxxxxxx xxxxxxxxxxxx xxxxxxx, před xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxXxxXxXxxXxxxxxxx |
xxxxx |
Xxxxx na xxxxxxxx xxxxxx výsledku xxxxxxxxxxxx a společných xxxxxxx xxxxxxxx xxxxxxxxxxxx metodou, xxxxxxxx x&xxxx;xxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxXxxxXxxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx na xxxxxxxx úplném výsledku xxxxxxxxxxxx x&xxxx;xxxxxxxxxx podniků xxxxxxxx ekvivalenční metodou, xxxxx xxxx xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx, xxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;82X |
xxxxxxxxxxxxx |
Xxxxx xx xxxxxxxx úplném xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxx ekvivalenční xxxxxxx, xxxxx bude xxxxxxxxxxxxxxx xx xxxxx nebo xxxxxx, xxxx zdaněním. |
||||
ifrs-full |
ShareOfOtherComprehensiveIncomeOfAssociatesAndJointVenturesAccountedForUsingEquityMethodThatWillBeReclassifiedToProfitOrLossNetOfTax |
X duration, xxxxxx |
xxxxx |
Xxxxx xx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxx metodou, který xxxx xxxxxxxxxxxxxxx do xxxxx nebo xxxxxx, xxxxxxxx x&xxxx;xxxxxx dopad |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;82X |
xxxxxxxxxxxxx |
Xxxxx xx xxxxxxxx xxxxxx výsledku xxxxxxxxxxxx a společných xxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxxx xxxx reklasifikovaný xx xxxxx xxxx xxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxXxxxXxxxXxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xx xxxxxxxx úplném xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx podniků xxxxxxxx ekvivalenční metodou, xxxxx xxxxxx xxxxxxxxxxxxxxx xx zisku xxxx xxxxxx, xxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;82X |
xxxxxxxxxxxxx |
Xxxxx na xxxxxxxx úplném xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxx ekvivalenční xxxxxxx, xxxxx xxxxxx xxxxxxxxxxxxxxx xx zisku xxxx xxxxxx, xxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxxXxxxXxxxXxxXxXxxxxxxxxxxxXxXxxxxxXxXxxxXxxXxXxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx na ostatním xxxxxx xxxxxxxx přidružených x&xxxx;xxxxxxxxxx xxxxxxx účtovaný xxxxxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxxxxxxxxx xx xxxxx xxxx xxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;82X |
xxxxxxxxxxxxx |
Xxxxx xx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxxxxx a společných xxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx, xxxxx xxxxxx xxxxxxxxxxxxxxx xx zisku xxxx xxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxXxxxXxXxxxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxx xx hospodářském xxxxxxxx xxxxxxxxxxxx podniků zachycených xxxxxxxxxxxx metodou. [Xxxxx: Xxxxxxxxxx podniky [xxxxxx]; Xxxxxxxxx xxxxxxxxxx ekvivalenční xxxxxxx; Zisk (ztráta)] |
||||
ifrs-full |
ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod |
X duration, xxxxxx |
xxxxx |
Xxxxx na xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxxx ekvivalenční xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 odst. 82 xxxx.&xxxx;x), xxxxxxxxxx: xxxxxx xxx prvním xxxxxxx xxxxxxxxx XXXX 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x), xxxxxxxxxx: IFRS 8 xxxx.&xxxx;23 písm. x), zveřejnění: XXXX 8 odst. 28 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxx xx hospodářském xxxxxxxx xxxxxxxxxxxx a společných xxxxxxx xxxxxxxxx ekvivalenční xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx; Společné xxxxxxx [xxxxxx]; Xxxx (xxxxxx)] |
||||
xxxxxXxxxx |
Xxxxxxx xxxxx na xxxxxxxxxxxx xxxxxxxx přidružených x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx metodou |
||||
ifrs-full |
ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodAbstract |
label |
Podíl xx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx zachycený xxxxxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxXxxxxxXxxxXxXxxxxxxxxxXxxxxxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx činností xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxxx ekvivalenční xxxxxxx |
Xxxxxxxxxx: XXXX 12 odst. B16 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx podniků xxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxxxxxx ekvivalenční xxxxxxx; Xxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxxxx výsledek x&xxxx;xxxxxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxXxxxXxXxxxxxxxxxxxXxxxxxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xx xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx podniků xx xxxxxxx zachycený xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx. X16 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxx xx xxxxxxxxxxxx výsledku x&xxxx;xxxxxxxxxx činností xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx po xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx; Xxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxxxx xxxxxxxx z ukončených xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxXxxxXxXxxxxXxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xx xxxxxxxxxxxx výsledku xxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxx xx hospodářském výsledku xxxxxxxxxx xxxxxxx zachycený xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxxx ekvivalenční xxxxxxx; Xxxxxxxx xxxxxxx [xxxxxx]; Zisk (xxxxxx)] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxxXxxxXxxxxxxxxxxxXxxxXxxxxxxXxxxxxxxXxxxxxXxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxx xx xxxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxx, x&xxxx;xxxxx xxxxx ke xxxxxxx xxxxxx xx xxxxxxx xxxxxxxxx překrývacího xxxxxxxx, xxxx xxxxxxxx |
Xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx IFRS 9, XXXX 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx jednotky xx částce xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx xx xxxxxxxxxx xxxxx, u nichž xxxxx xxxxx xxxxxxxx xxxxxx xx zrušení xxxxxx na xxxxxxx xxxxxxxxx xxxxxxxxxxxx přístupu, xxxx xxxxxxxx. Reklasifikační xxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxx, xxxxx xxxx x&xxxx;xxxxxx xxxxxx nebo x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx jako xxxxxxx xxxxx výsledek. [Xxxxx: Xxxxxxx xxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxxxxxXxxxXxxxXxxxXxxxxxxxxxxxXxxxXxxxxxxXxxxxxxxXxxXxXxx |
X&xxxx;xxxxxxxx, debit |
label |
Podíl na xxxxxxxxxxxxxxxx xxxxxxxx týkajících xx xxxxxxxxxx xxxxx, x&xxxx;xxxxx xxxxx xx xxxxxxx xxxxxx xx xxxxxxx uplatnění xxxxxxxxxxxx xxxxxxxx, xxxxxxxx x&xxxx;xxxxxx xxxxx |
Xxxxxxxxxx: účinný xxx xxxxxx xxxxxxx standardu XXXX 9, IFRS 4 odst. 39M xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx jednotky na xxxxxx xxxxxxxxxxxxxxxx xxxxx xxxxxxxxxx se xxxxxxxxxx xxxxx, x&xxxx;xxxxx došlo xxxxx xxxxxxxx období xx zrušení výběru xx základě uplatnění xxxxxxxxxxxx xxxxxxxx, xxxxxxxxxx x&xxxx;xxxxxx dopad. Xxxxxxxxxxxxxx xxxxxx jsou částky xxxxxxxxxxxxxxx xx hospodářského xxxxxxxx běžného období, xxxxx xxxx v běžném xxxxxx xxxx x&xxxx;xxxxxxxx xxxxxxxx xxxxxxxxxx jako xxxxxxx úplný výsledek. [Xxxxx: Ostatní úplný xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxXxxxxXxxxxxxxxxxxxXxxxxxXxXxxxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxxXxxXxxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxx xx xxxxxx xxxxxxxx celkem xxxxxxxxxxxx a společných podniků xxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx. X16 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxx na xxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxxxxx metodou. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxx podniky [xxxxxx]; Xxxxxxxxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxx |
Xxxxxxx: IAS 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xx nárokovaná x&xxxx;xxxxx akcií xxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxx [member] |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;106 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx částku xxxxxxxx xx xxxxxxxxxxx x&xxxx;xxxxx xxxxx xxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxXxxxXxXxxxxxXxXxXxxXxxxxxxxxxxxXxXxxxxxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxxxxx akcií x&xxxx;xxxxxx xxxxxx jednotky nebo x&xxxx;xxxxxx xxxxxx xxxxxxxxx xxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;79 xxxx.&xxxx;x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxx xxxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxx xxxxxxxx nebo x&xxxx;xxxxxx xxxxxx xxxxxxxxx xxxx přidružených xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxXxxXxxxxXxxxxXxxxxxxXxxXxxxxxxxxXxxXxxxXxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxx na xxxxxxx xxxx a smluv x&xxxx;xxxxxxx xxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;79 xxxx.&xxxx;x) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxx xxxxx xxxxxxxxxxx x&xxxx;xxxxxx na základě xxxx x&xxxx;xxxxx o prodeji xxxxx. |
||||
xxxx-xxxx |
Xxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxx |
Xxxxxxx: XXX 16 odst. 37 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx pozemků, xxxxx x&xxxx;xxxxxxxx, xxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx x&xxxx;xxxxx xxxxxxxx účetní xxxxxxxx. [Odkaz: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx [member] |
Příklad: XXX 16 odst. 37 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx třídu xxxxxxx, xxxxx a zařízení, xxxxx xxxxxxxxxxx námořní plavidla xxxxxxxxx x&xxxx;xxxxx xxxxxxxx xxxxxx jednotky. [Odkaz: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx [member] |
Příklad: XXX 7 – X&xxxx;Xxxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx, xxxxxxx: XXX&xxxx;7 xxxx.&xxxx;44X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxx smlouvy [xxxxxx] |
Xxxxxxx: XXXX 15 xxxx. X89 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxx xx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxxxxxxxXxXxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx, xxxxxxxxxxxxx xxxx xxxxxxx xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;7 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxxx ekvivalentů xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxXxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxx, xxxxxxxxxxxxxxx xxxx peněžní xxxxxxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx v držení xxxxxx jednotky, které xxxxxx xxxxxxxxxxxxx jako xxxxxxx xxxxxxxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Krátkodobé xxxxxx xxxxxxxx xxxxxx xx zaměstnanecké xxxxxxx |
Xxxxxxx xxxxx: IAS 1 odst. 78 |
documentation |
Částka xxxxxxxxxxxx xxxxxx příštích xxxxxx na xxxxxxxxxxxxx (xxxx xxx xxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxxxx), u nichž xx xxxxxxx, xx xxxxx xxxxx vypořádány xx xxxxxxxx měsíců od xxxxx účetního xxxxxx, xx xxxxxx xxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxxx xxxxxx. [Xxxxx: Xxxxxx xxxxxxxx xxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xx xxxxxxxxxxxxx xxxxxxx |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xx xxxxxxxxxxxxx požitky (xxxx xxx xxxxxxx xxx xxxxxxxx xxxxxxxxxx xxxxxx), u nichž se xxxxxxx, xx budou xxxxx xxxxxxxxxx xx xxxxxxxx xxxxxx xx xxxxx účetního xxxxxx, xx xxxxxx xxxxxxxxxxx xxxxxxxx xxxxxx jednotce xxxxxxxxx xxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxxxxx xxxxxxx xx xxxxxxxxxxxxx xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx na xxxxxxxxxxxxx požitky [abstract] |
||
ifrs-full |
ShorttermInvestmentsClassifiedAsCashEquivalents |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxx, xxxxxxxxxxxxx xxxx xxxxxxx ekvivalenty |
Obvyklá xxxxx: IAS 7 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxxx ekvivalentů xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxx ekvivalenty] |
||||
ifrs-full |
ShorttermLegalProceedingsProvision |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xx xxxxxx xxxxxxx |
Xxxxxxx: IAS 37 xxxx. –, xxxxxxx: 10 X&xxxx;xxxxxx věc, xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;87 |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých xxxxxx xx právní xxxxxxx. [Xxxxx: Rezerva xx xxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxx ostatní xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: IAS 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx různých xxxxxxxxx xxxxxxxxxxxx rezerv. [Xxxxx: Xxxxx ostatní xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx na xxxxxxxxx xxxxxxx |
Xxxxxxx: IAS 37 xxxx.&xxxx;66 |
xxxxxxxxxxxxx |
Xxxxxx krátkodobých xxxxxx xx xxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xx xxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxXxxXxxxxxxxxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxxxxxXxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xx náklady xx xxxxxxxx xxxxxxx, xxxxxxx xx xxxxxxxxx xxxxx a obnovu |
Příklad: XXX 37 – X&xxxx;xxxxxxxx: xxxxxxxxxx, xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;8 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx rezerv xx xxxxxxx xx xxxxxxxx xxxxxxx, uvedení xx xxxxxxxxx xxxxx x&xxxx;xxxxxx. [Xxxxx: Rezerva xx ukončení xxxxxxx, xxxxxxx xx xxxxxxxxx xxxxx a obnovu] |
||||
ifrs-full |
ShorttermRestructuringProvision |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xx xxxxxxxxxxxxxxxxx |
Xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;70 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx xx xxxxxxxxxxxxxxxxx. [Xxxxx: Xxxxxxx xx xxxxxxxxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx xx záruky |
Příklad: XXX&xxxx;37 xxxx. –, příklad: 1 Xxxxxx, xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;87 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxx xx xxxxxx. [Xxxxx: Xxxxxxx na xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxXxxxXxxxxxxxxxXxxxxxxXxXxxxxxxxXxxxXxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx referenční úrokové xxxxx, xxxxx xxxx xxxxxxxxx xxxxxxx referenčních xxxxxxxxx xxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X xxxx. b) |
documentation |
Tento člen xxxxxxxxxxx všechny xxxxxxxx xxxxxxxxxx xxxxxxx xxxxx, xxxxx xxxx předmětem xxxxxxx referenčních xxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxx [axis] |
Zveřejnění: XXX 27 xxxx.&xxxx;16 xxxx. x), xxxxxxxxxx: XXX 27 xxxx.&xxxx;17 xxxx. x), zveřejnění: XXXX&xxxx;12 xxxx.&xxxx;X4 xxxx.&xxxx;x), xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;4 xxxx.&xxxx;39X, zveřejnění: xxxxxx při xxxxxx xxxxxxx xxxxxxxxx IFRS 9, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, kterými xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxx xxxxxxx [xxxx] |
Xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 xxxx. x), zveřejnění: XXX 27 xxxx.&xxxx;17 xxxx. x), xxxxxxxxxx: IFRS 12 xxxx. X4 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, xxxxxxx xx xxxxxxx vyplněna. |
||||
ifrs-full |
SignificantUnobservableInputAssets |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx, aktiva |
Zveřejnění: XXXX 13 odst. 93 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxx významné nepozorovatelné xxxxxxx xxxxxxxx xxxxxxx xxx ocenění xxxxxx xxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxxXxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X.XX instant |
label |
Významná xxxxxxxxxxxxxxx vstupní xxxxxxxx, xxxxxxx kapitálové nástroje xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxx xxxxxxxxxxxxxxx xxxxxxx veličiny xxxxxxx xxx xxxxxxx reálné xxxxxxx kapitálových nástrojů xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxxxxXxxxxXxxxxxxxxxx |
X.XX instant |
label |
Významná xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxx xxxxxxxxxxxxxxx vstupní xxxxxxxx použitá xxx xxxxxxx xxxxxx xxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxXxxxxXxxxxxXxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxx xxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxx, který skončil xxxx let před xxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxXxxxxxxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Příspěvek xx xxxxxxxx xxxxxxxxxxx |
Xxxxxxx praxe: XXX&xxxx;19 xxxx.&xxxx;9 |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx xx zaměstnanecké xxxxxxx, xxxxx xxxxxxxxxxx xxxxxxxxx xx sociální zabezpečení. [Xxxxx: Náklady na xxxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxx |
X&xxxx;xxxxxxx, debit |
label |
Aktuální xxxxxx xxxxxxxxxx xxxx |
Xxxxxxx xxxxx: IAS 2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxxxx xxxxx představujících xxxxxxx xxxxxxxxxxxxx xxxx, xxxxx jsou xxxxxxxxxx xxxx xxxxxx a používány xxx xxxxxx x&xxxx;xxxxxx xxxxxxx xxxx. [Xxxxx: Xxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxxxXxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx plány xxxxxxxxxxxx xxxxxxx [member] |
Zveřejnění: IAS 19 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxxxxxxx požitků, xxxxx xx xxxxxxx xxxxxxx x&xxxx;xxxxxxxx se xx xxxxxxx xxxxxx xxxxxxxx (xxxx na xxxxxxx xxxxxx jednotky xxxxxx xxxxxxxxx). Xxxx xxxxxxxxxx vládou xxxx xxxxxx xxxxxxxxxxx, popř. xxxxx xxxxxxxxx, xxxxx xxxx pod xxxxxxxxx xxx xxxxxx xxxxxxxxxx xxxxxx jednotky. [Odkaz: Xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxXxxxxXxxxxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxxXxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx o změnách xxxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxxXxXxxxxxXxxxXxxxx |
xxxx xxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxx vlastního xxxxxxxx [xxxx items] |
|
documentation |
Řádkové xxxxxxx xxxxxxxxxxx xxxxx zařazené xx tabulky. Tyto xxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxx xx jedné nebo xxxx osách xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxxXxXxxxxxXxxxx |
xxxxx |
xxxxx |
Xxxxx xxxx vlastního kapitálu [xxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 odst. 106 |
documentation |
Tabulka xxx xxxxxxxxxx xxxxxxxxx xxxxxxxxxx xx změn xxxxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxxXxXxxXxxxxxXxxxxxxxxXxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx xxxx xxxxxxx xxxxx použitelných xxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxx x&xxxx;xxxxxxxx xxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxXxXXXXXxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxxxx x&xxxx;xxxxxxx x&xxxx;XXXX [xxxx block] |
Zveřejnění: XXX&xxxx;1 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxx xx všemi xxxxxxxxx IFRS. |
||||
ifrs-full |
StatementOfProfitOrLossAndOtherComprehensiveIncomeAbstract |
label |
Výkaz xxxxx x&xxxx;xxxxx x&xxxx;xxxxxxxxx úplného xxxxxxxx [abstract] |
||
ifrs-full |
StatementThatComparativeInformationDoesNotComplyWithIFRS7AndIFRS9 |
text |
label |
Prohlášení, že xxxxxxxxxx xxxxxxxxx xxxxxx x&xxxx;xxxxxxx xx xxxxxxxxx XXXX&xxxx;7 x&xxxx;XXXX&xxxx;9. |
Xxxxxxxxxx: XXXX 1 xxxx. E2 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx, xx xxxxxxxxxx informace nejsou x&xxxx;xxxxxxx se standardy XXXX&xxxx;7 a IFRS 9. |
||||
ifrs-full |
StatementThatEntityAppliesParagraph20OfIFRS17InDeterminingGroupsOfInsuranceContracts |
text |
label |
Prohlášení, že účetní xxxxxxxx xxxxxxx xxxxxxxx 20 xxxxxxxxx IFRS 17 xxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;126 |
xxxxxxxxxxxxx |
Xxxxxxxxxx, xx&xxxx;xxxxxx xxxxxxxx xxxxxxx xxxxxxxx 20 xxxxxxxxx XXXX 17 xxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx, xx&xxxx;xxxxx xxxxxxxxx xxxxxxxxx xx&xxxx;xxxxxx x&xxxx;xxxxxxx x&xxxx;XXXX 17. [Odkaz: Xxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxXxxxXxxXxxxxxxxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxXxxxxxxxxxxXxxxXxxxxxxxXxxxxxxXxxxXxxxXxxxxXxxxxxXxxXxXxxxxxXxxxxxxxxXxxxxxXxXxxxxXxXxxxxXxxxxxxXXXX17 |
xxxx |
xxxxx |
Xxxxxxxxxx, xx&xxxx;xxxxxx jednotka xxxxxxxxxxxx xxxxx xxxxxxxxxxxx informace x&xxxx;xxxxxx nároků, ke kterému xxxxx dříve než xxx xxx xxxx xxxxxx xxxxxxx účetního xxxxxx, xx&xxxx;xxxxxx xxxxxx xxxxxxx XXXX 17 |
Zveřejnění: xxxxxx xx 1. 1. 2023, XXXX 17 odst. C28 |
documentation |
Prohlášení, xx&xxxx;xxxxxx jednotka xxxxxxxxxxxx xxxxx nezveřejněné informace x&xxxx;xxxxxx nároků, ke kterému xxxxx xxxxx než xxx xxx xxxx xxxxxx ročního xxxxxxxx xxxxxx, xx&xxxx;xxxxxx xxxxxx xxxxxxx IFRS 17. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxXxxxxxxXxXxxXxxxxxxxxXxxxXxxxxxxXxxxxxXxXxxxxxXxxxxxxxxxXxxxxxxxXxxXxxxxxxxxXxxxxxxxxxxXxxxxxxXxXxxxxxxxxXxXxxxxXxxxxxxXxxxXxxxxxxxXxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx, xx&xxxx;xxxxxx xxxxxxxx xx xxxxxxxx xxxxxx xxxxxxx, xxxxx xxxxxxxx, xxx xx účetní xxxxxxxx xxxxxxxxx xxxxxx pravidla xxx xxxxxxxx xxxxxxxx xxxxxxxxxxx přidruženým xxxx xxxxxxxxx xxxxxxxx xxx xxxxxxx xxxxxxxxxxxx xxxxxx |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxxxxx, xx&xxxx;xxxxxx xxxxxxxx xx xxxxxxxx použít xxxxxxx, xxxxx umožňuje, xxx si účetní xxxxxxxx xxxxxxxxx xxxxxx xxxxxxxx pro xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxx xxxx společným podnikem xxx použití xxxxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxXxxXxxxxxXxxxxxxxxXxxxxxxxxXxxxXxxxxxxxxXxxxxxxXxxxxxxxXxXxXxxxxxxxXxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX16 |
xxxx |
xxxxx |
Xxxxxxxxxx, xx účetní xxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxx, xxx smlouva představuje xxxx xxxxxxxx leasing x&xxxx;xxxx xxxxxxx aplikace xxxxxxxxx XXXX&xxxx;16. |
Xxxxxxxxxx: IFRS 16 odst. C4 |
documentation |
Prohlášení, xx xxxxxx jednotka xxxxxxx praktické xxxxxxxxxxxx x&xxxx;xxxxxxxx&xxxx;X3 xxxxxxxxx&xxxx;XXXX 16 xxx posuzování, zda xxxxxxx představuje xxxx xxxxxxxx leasing x&xxxx;xxxx xxxxxxx xxxxxxxx xxxxxxxxx XXXX&xxxx;16. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxXxXxxxxxxxXxxxxxxXxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx, xx pojistitel xxxxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxxx xxx xxxxxx xxxxxxx xxxxxxxxx XXXX 9, IFRS 4 xxxx.&xxxx;39X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx, že xxxxxxxxxx uplatňuje xxxxxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxXxXxxxxxxxXxxxxxxxxXxxxxxxxxXxxxXXXX9 |
xxxx |
xxxxx |
Xxxxxxxxxx, xx&xxxx;xxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxx z IFRS 9 |
Xxxxxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;39X |
xxxxxxxxxxxxx |
Xxxxxxxxxx, že pojistitel xxxxxxx xxxxxxxx xxxxxxx x&xxxx;XXXX 9. |
||||
ifrs-full |
StatementThatInsurerNoLongerQualifiesToApplyTemporaryExemptionFromIFRS9 |
text |
label |
Prohlášení, že xxxxxxxxxx xxx xxxxxxxxx xxxxxxxx xxx použití xxxxxxx xxxxxxx x&xxxx;XXXX 9 |
Xxxxxxxxxx: datum konce xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 4 xxxx.&xxxx;39X písm. a) |
documentation |
Prohlášení, xx pojistitel již xxxxxxxxx podmínky xxx xxxxxxx přechodné xxxxxxx x&xxxx;XXXX 9. |
||||
ifrs-full |
StatementThatInvestmentEntityIsRequiredToApplyExceptionFromConsolidation |
text |
label |
Prohlášení, xx xxxxxxxxxx xxxxxxxx xx xxxxxxx xxxxxxxx výjimku x&xxxx;xxxxxxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;19X |
xxxxxxxxxxxxx |
Xxxxxxxxxx, xx investiční xxxxxxxx je xxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx. [Xxxxx: Zveřejnění investičních xxxxxxxx [xxxx block]] |
||||
ifrs-full |
StatementThatInvestmentEntityPreparesSeparateFinancialStatementsAsItsOnlyFinancialStatements |
text |
label |
Prohlášení, xx xxxxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxx xxxx xxxx xxxxxxx xxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;27 odst. 16A |
documentation |
Prohlášení, xx xxxxxxxxxx jednotka sestavuje xxxxxxxxxxxx xxxxxx xxxxxxx xxxx xxxx jedinou xxxxxx závěrku. [Odkaz: Xxxxxxxxxx xxxxxxxxxxxx jednotek [xxxx xxxxx]; Xxxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxXxxxxxxxXxxXxxxxxXxXxxxxxxxXxxxxxXxxxxXxxxxxxxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx, xx xxxxxxx xxx xxxxxxxx leasingů xxxxx x&xxxx;xxxxxx xxxxxxxx xxxxxxxxx výjimku z vykazování |
Zveřejnění: XXXX&xxxx;16 xxxx.&xxxx;60 |
xxxxxxxxxxxxx |
Xxxxxxxxxx, xx xxxxxxx xxx xxxxxxxx xxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxxxx uplatňuje xxxxxxx x&xxxx;xxxxxxxxxx xxxxx xxxxxxxx&xxxx;6 xxxxxxxxx&xxxx;XXXX&xxxx;16. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxXxxxxxxxXxxXxxxxxxxxXxxxxxXxxxxXxxxxxxxxxxXxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx, xx nájemce xxx xxxxxxxx krátkodobých xxxxxxxx xxxxxxxxx výjimku x&xxxx;xxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;60 |
xxxxxxxxxxxxx |
Xxxxxxxxxx, xx xxxxxxx xxx xxxxxxxx krátkodobých leasingů xxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxx xxxxx odstavce 6 xxxxxxxxx&xxxx;XXXX&xxxx;16. Xxxxxxxxxx xxxxxxx xx xxxxxxx, x&xxxx;xxxxx xxxx xxxxxx xxxxxxxx xx xxx xxxxxxxx xxxx 12&xxxx;xxxxxx nebo méně. Xxxxxxx, xxxxx obsahuje xxxx na xxxxx, xxxx xxxxxxxxxxx leasingem. |
||||
ifrs-full |
StatementThatLesseeAppliedPracticalExpedientInParagraph46AOfIFRS16ToAllRentConcessionsOccurringAsDirectConsequenceOfCovid19PandemicThatMeetConditionsInParagraph46BOfIFRS16 |
text |
label |
Prohlášení, xx nájemce xxxxxxxx xxxxxxxxx zjednodušení xxxxx xxxxxxxx 46A xxxxxxxxx XXXX 16 na xxxxxxx úlevy xx xxxxxxxx, které jsou xxxxxx xxxxxxxxx pandemie XXXXX-19 x&xxxx;xxxxxxx xxxxxxxx xxxxxxxx 46B standardu XXXX 16 |
Xxxxxxxxxx: IFRS 16 xxxx.&xxxx;60X písm. a) |
documentation |
Prohlášení, že xxxxxxx xxxxxxxx praktické xxxxxxxxxxxx xxxxx xxxxxxxx&xxxx;46X xxxxxxxxx IFRS 16 xx xxxxxxx xxxxx xx xxxxxxxx, xxxxx xxxx přímým xxxxxxxxx xxxxxxxx COVID-19 a splňují xxxxxxxx xxxxxxxx 46B xxxxxxxxx XXXX 16. |
||||
ifrs-full |
StatementThatLesseeUsesPracticalExpedientsWhenApplyingIFRS16RetrospectivelyToLeasesClassifiedAsOperatingLeasesApplyingIAS17 |
text |
label |
Prohlášení, xx xxxxxxx používá xxxxxxxxx xxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxx&xxxx;XXXX&xxxx;16 xxxxxxxxxxxxxx xx xxxxxxxx klasifikované xxxx xxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxx&xxxx;XXX&xxxx;17. |
Xxxxxxxxxx: IFRS 16 xxxx. X13 |
xxxxxxxxxxxxx |
Xxxxxxxxxx, xx nájemce xxxxxxx xxxxx nebo více xxxxxxxxxxx zjednodušení xxxxxxxxxxx x&xxxx;xxxxxxxx&xxxx;X10 standardu IFRS 16 xxx xxxxxxxxxxx xxxxxxxxx&xxxx;XXXX&xxxx;16 xxxxxxxxxxxxxx x&xxxx;xxxxxxx s odst. C5 písm. b) xx xxxxxxxx xxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx xxxxx xxxxxxxxx&xxxx;XXX&xxxx;17. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxxxXxxxxxxxxXxxxxXxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxXxxxxxxxxXxxXxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx, xx xxxx xxxxxxx praktické xxxxxxxxxxxx týkající se xxxxxxxxx xxxxxxxxxx prvku xxxxxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;129 |
xxxxxxxxxxxxx |
Xxxxxxxxxx, xx ve xxxxxxx xx xxxxxxxxxx bylo xxxxxxx xxxxxxxxx zjednodušení xxxxxxxx xx existence xxxxxxxxxx xxxxx financování. |
||||
ifrs-full |
StatementThatPracticalExpedientAboutIncrementalCostsOfObtainingContractHasBeenUsed |
text |
label |
Prohlášení, xx xxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx týkající xx xxxxxxxxxxxxx nákladů xx xxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;15 xxxx.&xxxx;129 |
xxxxxxxxxxxxx |
Xxxxxxxxxx, xx xx xxxxxxx xx xxxxxxxxxx xxxx použito xxxxxxxxx zjednodušení xxxxxxxx xx xxxxxxxxxxxxx nákladů xx získání xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxXxxxxxxxxXxXxxxxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx, xx xxxxxxxxx xxxxx xx xxxxxxxxxx stranou |
Zveřejnění: XXXX 14 xxxx.&xxxx;30 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx, že xxxxxxxxx sazeb xx xxxxxxx xxxxxxxxxx x&xxxx;xxxxxx xxxxxxxxx. [Xxxxx: Xxxxx xxxxxxxx xxxxxxxxxx/xxxxxxxxxx sazeb; Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxXxXxXxxxxxXxxxxXxxxxxxxxxxXxXxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx, xx xxxxxxxx účtu xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx xxx xxxx xxxx zpětně xxxxxxxxxx ani zrušitelný |
Zveřejnění: XXXX&xxxx;14 odst. 36 |
documentation |
Prohlášení, že xxxxxxxx xxxx časového xxxxxxxxx xxx xxxxxx xxxxxxxx xxx není xxxx zpětně xxxxxxxxxx xxx xxxxxxxxxx. [Xxxxx: Xxxxxxxx účtů časového xxxxxxxxx xxx xxxxxx xxxxxxxx [member]] |
||||
ifrs-full |
StatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyAssets |
text |
label |
Prohlášení, xx&xxxx;xxxxxxx x&xxxx;xxxxxx převodům xxxx xxxxxx 1 x&xxxx;xxxxxx 2 xxxxxxxxxx reálných xxxxxx, xxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. c) |
documentation |
Prohlášení, xx&xxxx;xxxxx xxxx nedošlo x&xxxx;xxxxxx xxxxxxxx mezi xxxxxx 1 a úrovní 2 xxxxxxxxxx xxxxxxxx xxxxxx aktiv. |
||||
ifrs-full |
StatementThatThereWereNoTransfersBetweenLevel1AndLevel2OfFairValueHierarchyEntitysOwnEquityInstruments |
text |
label |
Prohlášení, xx xxxxxxx k žádným xxxxxxxx xxxx&xxxx;xxxxxx&xxxx;1 x&xxxx;xxxxxx&xxxx;2 xxxxxxxxxx xxxxxxxx xxxxxx, vlastní xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 písm. c) |
documentation |
Prohlášení, xx xxxxx roku nedošlo k žádným xxxxxxxx xxxx xxxxxx 1 x&xxxx;xxxxxx 2 xxxxxxxxxx reálných xxxxxx xxxxxxxxx kapitálových xxxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxXxxxXxXxxxxxxxxXxxxxxxXxxxx1XxxXxxxx2XxXxxxXxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx, xx&xxxx;xxxxxxx x&xxxx;xxxxxx xxxxxxxx xxxx xxxxxx 1 a úrovní 2 xxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx |
Xxxxxxx praxe: XXXX&xxxx;13 xxxx.&xxxx;93 písm. c) |
documentation |
Prohlášení, xx během xxxx&xxxx;xxxxxxx x&xxxx;xxxxxx převodům mezi xxxxxx 1 x&xxxx;xxxxxx 2 xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxXxxxXxXxxxxxxxxXxxxxxxXxxxx1Xxxxx2XxXxxxx3XxXxxxXxxxxXxxxxxxxxXxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx, že nedošlo x&xxxx;xxxxxx převodům xxxx xxxxxx 1, úrovní 2 xxxx&xxxx;xxxxxx 3 xxxxxxxxxx xxxxxxxx xxxxxx, xxxxxx |
Xxxxxxx praxe: IFRS 13 xxxx.&xxxx;93 písm. x), xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod iv) |
documentation |
Prohlášení, xx xxxxx xxxx&xxxx;xxxxxxx x&xxxx;xxxxxx xxxxxxxx mezi xxxxxx 1, úrovní 2 xxxx&xxxx;xxxxxx 3 xxxxxxxxxx xxxxxxxx xxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxXxxxXxXxxxxxxxxXxxxxxxXxxxx1Xxxxx2XxXxxxx3XxXxxxXxxxxXxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx, xx xxxxxxx x&xxxx;xxxxxx xxxxxxxx xxxx xxxxxx 1, xxxxxx 2 nebo xxxxxx 3 xxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 xxxx. x), obvyklá xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod iv) |
documentation |
Prohlášení, xx xxxxx roku nedošlo k žádným xxxxxxxx xxxx xxxxxx 1, úrovní 2 xxxx xxxxxx 3 xxxxxxxxxx xxxxxxxx hodnot xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxXxxxXxXxxxxxxxxXxxxxxxXxxxx1Xxxxx2XxXxxxx3XxXxxxXxxxxXxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx, xx&xxxx;xxxxxxx x&xxxx;xxxxxx xxxxxxxx mezi xxxxxx 1, xxxxxx 2 nebo úrovní 3 xxxxxxxxxx xxxxxxxx hodnot, xxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx. x), xxxxxxx praxe: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) bod iv) |
documentation |
Prohlášení, xx xxxxx roku nedošlo x&xxxx;xxxxxx xxxxxxxx xxxx xxxxxx 1, xxxxxx 2 nebo úrovní 3 xxxxxxxxxx xxxxxxxx hodnot xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxXxxxxxxxxxxXxxXxxxXxxxxxxxXxXxxxxxxxxXxxxx |
xxxx |
xxxxx |
Xxxxxxxxxx, že xxxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxx xxxxxxxxxxx xx xxxxx xxxxxxx |
Xxxxxxxxxx: XXX 16 xxxx.&xxxx;80X, xxxxxxxxxx: IAS 27 xxxx.&xxxx;18X, xxxxxxxxxx: IAS 38 xxxx.&xxxx;130X, xxxxxxxxxx: XXXX&xxxx;10 xxxx.&xxxx;X6X, xxxxxxxxxx: IFRS 11 xxxx.&xxxx;X13X, xxxxxxxxxx: účinný xx 1. 1. 2023, IFRS 17 xxxx.&xxxx;X27 |
xxxxxxxxxxxxx |
Xxxxxxxxxx, xx xxxxxxxxxx xxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxx xxxxxxxxxxx na jiném xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx kapitálové xxxxxxx |
Xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx vlastního kapitálu xxxxxxxxxxxxx rezervní fondy xxxxxxxxx na xxxxxxx xxxxxxxxx požadavků. |
||||
ifrs-full |
StatutoryReserveMember |
member |
label |
Regulatorní xxxxxxxxxx xxxxxxx [member] |
Obvyklá xxxxx: XXX&xxxx;1 odst. 108 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxx vlastního xxxxxxxx představující rezervní xxxxx xxxxxxxxx na xxxxxxx xxxxxxxxx požadavků. |
||||
ifrs-full |
StructuredDebtAmountContributedToFairValueOfPlanAssets |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxxxxx xxxxxxx xxxxxxxx, xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxx xxxxxxx xxxxx xxxxx |
Xxxxxxx: XXX 19 xxxx.&xxxx;142 xxxx. h) |
documentation |
Částka, xxxxxx xxxx, xxxxx xxx xxxxxxxxxxxx xxx, xxx xxxxxx xxxxxx investiční xxx, xxxxxxxx x&xxxx;xxxxxx xxxxxxx plánu xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx xxxxx, x&xxxx;xxxxxx xxxxxxx; Xxxxx definovaných požitků [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxXxXxxxXxxxxXxXxxxXxxxxx |
X.XX xxxxxxx |
xxxxx |
Xxxxxxxxxxxxx xxxxxxx xxxxxxxx, procentní xxxxx xxxxxxxxxxxx k reálné xxxxxxx xxxxx plánu |
Obvyklá praxe: XXX 19 xxxx.&xxxx;142 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx podíl, xxxxxx dluh, xxxxx xxx xxxxxxxxxxxx tak, xxx xxxxxx xxxxxx xxxxxxxxxx xxx, xxxxxxxx x&xxxx;xxxxxx hodnotě xxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx xxxxx, v reálné xxxxxxx; Xxxxx definovaných xxxxxxx [xxxxxx]] [Xxxxxxx: Xxxxxxxxxxxxx xxxxxxx nástroje, xxxxxx xxxxxxxxxxxx k reálné xxxxxxx xxxxx plánu] |
||||
ifrs-full |
SubclassificationsOfAssetsLiabilitiesAndEquitiesAbstract |
label |
Dílčí xxxxxxxxxxx aktiv, xxxxxxx x&xxxx;xxxxx [abstract] |
||
ifrs-full |
SubordinatedLiabilities |
X instant, xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx, xxxxx xxxx x&xxxx;xxxxxxxx nároků xxxxxxxxx xxxxx xxxxxxxx. |
||||
xxxxxXxxxx |
Xxxxxxxxx xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy x&xxxx;xxxxxxx x&xxxx;xxxxx předplatného |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxx xxxxxxxxxxxx. [Xxxxx: Xxxxxx; Výnosy x&xxxx;xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxXxxXxxxxxXxxxxxxx |
(X) xxxxxxxx, credit |
label |
Následné xxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxx, xxxxxxxx |
Xxxxxxxxxx: IFRS 3 xxxx.&xxxx;X67 písm. d) xxx&xxxx;xxx) |
xxxxxxxxxxxxx |
Xxxxxxx xxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxxxxxxxx daňových xxxxxxxxxx během xxxxxxxxxxxxx xxxxxx x&xxxx;xxxxx xxxxxxxxx xxxxxxxxx. [Xxxxx: Goodwill; Xxxxxxxx xxxxxx xxxxxxxxxx; Xxxxxxxxx xxxxxxxxx [member]] |
||||
negatedLabel |
Následné xxxxxxxx xxxxxxxxxx xxxxxxxx xxxxxxxxxx, xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 24 xxxx.&xxxx;19 xxxx.&xxxx;x), xxxxxxxxxx: XXX 27 xxxx.&xxxx;16 xxxx. x), xxxxxxxxxx: XXX 27 xxxx.&xxxx;17 písm. x), zveřejnění: IFRS 12 xxxx. X4 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxx xxxxxxxx, které xxxx ovládané jinou xxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxXxxxxxxxXxxxxxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx podniky x&xxxx;xxxxxxxxx nekontrolním podílem [xxxxxx] |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;12 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx xxxxxxx, které xxxx xxxxxxxxxxx xxxxx, xxxxx xx významný pro xxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxx podniky [xxxxxx]; Xxxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxXxxxxxxxxxxxXxxxXxxxxXxxxXxxxxxXxxxxxxXxXxxxxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxxxxx xxxxx x&xxxx;xxx, xx xxxxxx xxxxxxxx xxxx xxxx xxxxxxx |
Xxxxxxxxxx: XXX 1 odst. 135 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxxxxxxx xxxxx x&xxxx;xxx, xx xxxxxx xxxxxxxx řídí jako xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxxXxxxXxxxxXxxxxxxXxxxxxxxXxXxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxxxxx xxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxxxxx xxxx xxxxxx [xxxx xxxxx] |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;34 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxxxxxx údajů x&xxxx;xxxxxxxxx xxxxxx xxxxxxxx xxxx xxxxx vyplývajících x&xxxx;xxxxxxxxxx xxxxxxxx. Xxxx xxxxx musí xxxxxxxx x&xxxx;xxxxxxxxx, xxxxx xxxxxxx xxxxxxx klíčové vedení xxxxxx jednotky, xxxxxxxxx xxxxxxxxxxxxxx nebo xxxxxxxxx xxxxxxx xxxxxx xxxxxxxx. [Xxxxx: Finanční xxxxxxxx, xxxxx [xxxxxx]; Klíčoví xxxxxxx xxxxxx xxxxxx xxxxxxxx xxxx xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxxXxxxXxxxxXxxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxx opcí xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;136X písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx s prodejní xxxx xxxxxxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxxXxxxxxxxxxxXxxxxXxxxxxxxXxXxxxXxxxXxxxxxXxxxXxxxxxxxxXxxxxxXxxxxXxXXXX17Xxxxxxxxxxx |
xxxx xxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx vůči xxxxxx, xxxxx xxxxxxx xx xxxxx spadajících xx&xxxx;xxxxxxx působnosti xxxxxxxxx XXXX 17 [xxxx xxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;125 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxxx souhrnných xxxxxxxxxxxxxxx informací x&xxxx;xxxxxxxx xxxxxx xxxxxxxx xxxx xxxxxx, xxxxx xxxxxxx xx smluv spadajících xx&xxxx;xxxxxxx xxxxxxxxxx xxxxxxxxx XXXX 17. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxXx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxx xxxxxxxxxxxxx jednotce, xxxx xx x&xxxx;xxxx byla xxxxxx xxxxxxxx xxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;15 xxxx. a), xxxxxxxxxx: XXXX 12 xxxx.&xxxx;30 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xxxx xxxx xxxxxxx (xxxx. nákup aktiv xxxxxxxxxxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxx strukturovanou xxxxxxxxx) xxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx, aniž xx x&xxxx;xxxx xxxx xxxxxx xxxxxxxx xxxxxxx vázána, xxxxxx xxxxxx xxx xxxxxxxxx xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxxxxxxxx strukturované xxxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx měla xxx zpravidla xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx s vázanými xxxxx, bude xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx odpisy, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [member]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Xxxx úprav xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx GAAP [xxxxxx]; Xxxxx maximální xxxx xxxxx [xxxxxx]; Dopad xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Vyloučení xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx xxxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (snížení) xxxxxxxxx změnami xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxx účetních xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [member]; Přírůstky (xxxxxx) způsobené opravami xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx dobrovolnými xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Aktiva xxxxx [member]; Xxxxxxx xxxxxxx z definovaných požitků (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx určená xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [member]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Vlastní xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxxXxXxXx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx, xxxxxx xxxxxxxxxx xxxxxxxx nebo xxxx xxxxxxx xxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxx, aniž xx xx x&xxxx;xxxx xxxxxxxxxx xxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;19X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx, xxxxxx xxxxxxxxxx xxxxxxxx xxxx její xxxxxxx xxxxxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxxxx, aniž xx je x&xxxx;xxxx xxxxxxxxxx smluvní povinnost. [Xxxxx: Zveřejnění xxxxxxxxxxxx xxxxxxxx [xxxx block]; Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx být zpravidla xxxxxx kladná hodnota XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx členy, bude xxxxx nutné xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx odpisy x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Úhrn xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Efekt xxxxxxxxx xxxx xxxxx [member]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx mezisegmentových částek [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) peněžních xxxx x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx veličina pro xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx xxxxxxx [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx IFRS [member]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx požadavku xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx sesouhlasení [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx hodnotě) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Podíl xxxxxxxxxxx na xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [xxxxxx]; Účinek xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx (xxxxxxx) plánu |
Obvyklá xxxxx: XXX 19 xxxx.&xxxx;57 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx hodnota všech xxxxx xxxxx xx xxxxxxxx xxxxxxxx xxxxxxx xxxxxxxxx příslibu x&xxxx;xxxxxxxxxxxx xxxxxxx. [Odkaz: Xxxxxx xxxxx [member]] |
||||
netLabel |
Čistý xxxxxxxx (xxxxxxx) xxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxXxxxXxxxxxxx |
xxxxx |
Xxxxxxxx (schodek) xxxxx [abstract] |
||
ifrs-full |
SwapContractMember |
member |
label |
Swapová xxxxxxx [xxxxxx] |
Xxxxxxx praxe: XXX 1 odst. 112 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxx nástroj, x&xxxx;xxxxx xxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxxx xxxx xxxx stranami smlouvy x&xxxx;xxxxxxx xxxxxxxx časového xxxxxx. [Xxxxx: Xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxx x&xxxx;xxxxxxxx a vyhodnocení |
Zveřejnění: XXXX&xxxx;6 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxxx aktiv z průzkumu x&xxxx;xxxxxxxxxxx xxxxxxxx xx xxxxxx xxxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx účetní xxxxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxx a vyhodnocení [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxxXxxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxx z průzkumu x&xxxx;xxxxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;6 xxxx.&xxxx;25 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxx, budov x&xxxx;xxxxxxxx xxxxxxxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx. [Xxxxx: Xxxxxx x&xxxx;xxxxxxxx x&xxxx;xxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx zůstatky xxxx xxxxxxxx rozlišení při xxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;14 xxxx.&xxxx;34 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx třídu xxxxxxxx xxxx xxxxxxxx rozlišení xxx cenové regulaci, xxxxx se týká xxxxxxx. [Xxxxx: Xxxxx xxxxxxxx xxxx xxxxxxxx xxxxxxxxx xxx xxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxXxxxxxxXxxxxxxXxxxXxxxxxxxxxXxxxxxxxxxxxXxxXxxxXxxXxxxxxXxXxxxxxxxxXxxxxxxxxxXxXxxxxXxxxxxXxxxXxXxxxxxXxxxxxxXxxXxxxxxx |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx xxxxxx xxxxxx, daňového xxxxxxx xxxx přechodných rozdílů x&xxxx;xxxxxxxxxxx xxxxxx, xxxxx xxxx použity xx xxxxxxx xxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxx: XXX 12 xxxx.&xxxx;80 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx xxxxxx xxxxxx, xxxxxxxx xxxxxxx nebo xxxxxxxxxxx rozdílů x&xxxx;xxxxxxxxxxx xxxxxx, xxxxx xxxx xxxxxxx ke snížení xxxxxxxxx daňového nákladu. [Xxxxx: Přechodné xxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxx xxxxxx [xxxxxx]; Nevyužité xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx xxxxxx xxxxxxxxxx z předchozí xxxxxxxxxx xxxxxx xxxxxx, xxxxxxxx xxxxxxx xxxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxx xxxxxx, xxxxx xxxx xxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxxx nákladu |
||||
ifrs-full |
TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceDeferredTaxExpense |
(X) xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxxxxxxx z předchozí xxxxxxxxxx xxxxxx ztráty, daňového xxxxxxx nebo xxxxxxxxxxx xxxxxxx z předchozího xxxxxx, xxxxx xxxx xxxxxxx xx xxxxxxx odloženého xxxxxxxx nákladu |
Příklad: IAS 12 xxxx.&xxxx;80 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx vznikajícího x&xxxx;xxxxxxxxx xxxxxxxxxx xxxxxx xxxxxx, xxxxxxxx odpočtu xxxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxx, xxxxx xxxx xxxxxxx xx xxxxxxx odloženého xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx náklad (xxxxx); Xxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxx ztráty [xxxxxx]; Xxxxxxxxx xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxx xxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxx xxxxxx xxxxxx, xxxxxxxx xxxxxxx xxxx xxxxxxxxxxx xxxxxxx z předchozího xxxxxx, xxxxx jsou použity xx snížení odloženého xxxxxxxx xxxxxxx |
||||
xxxx-xxxx |
XxxXxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx podmíněný xxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;37 xxxx.&xxxx;88 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx závazek xxxxxxxx z daní. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxXxxxxxXxxxXxxxxxXxXxxXxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxx změny xxxxxx xxxxx |
Xxxxxxxxxx: XXX 12 odst. 81 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxx xxxxxxxxxxx xxxxxx xxxx xxxxxxxx náklady (xxxxxx) x&xxxx;xxxxxxx ziskem xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx (xxxxxxx), xxxxx xxxxxxx xx xxxxxxx xxxxxx xxxxx. [Odkaz: Xxxxxx zisk] |
||||
ifrs-full |
TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss |
X duration, xxxxx |
xxxxx |
Xxxxxx xxxxxx nákladů, které xxxxxx xxxxxxxxxxx xxx xxxxxxxx xxxxxxxxxxxx xxxxx (xxxxxx xxxxxx) |
Xxxxxxxxxx: IAS 12 xxxx.&xxxx;81 xxxx. x) xxx i) |
documentation |
Částka, xxxxx představuje rozdíl xxxx xxxxxxxx xxxxxxx (xxxxxx) a účetním ziskem xxxxxxxxxx platnou xxxxxxx xxxxxx (xxxxxxx), xxxxx xxxxxxx x&xxxx;xxxxxxx, které xxxxxx xxxxxxxxxxx při xxxxxxxx zdanitelného xxxxx (xxxxxx xxxxxx). [Xxxxx: Xxxxxx zisk] |
||||
ifrs-full |
TaxEffectOfForeignTaxRates |
X duration, xxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxx xxxxx |
Xxxxxxxxxx: IAS 12 xxxx.&xxxx;81 xxxx. c) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxx xxxxxxxxxxx xxxxxx mezi xxxxxxxx xxxxxxx (výnosy) x&xxxx;xxxxxxx xxxxxx vynásobená xxxxxxx xxxxxxx sazbou (xxxxxxx), který xxxxxxx xx zahraničními daňovými xxxxxxx. [Odkaz: Xxxxxx xxxx] |
||||
xxxx-xxxx |
XxxXxxxxxXxXxxxxxxxxxXxXxxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Daňový xxxxxx xxxxxxxxxxxx xxxxxxxxx |
Xxxxxxx xxxxx: XXX 12 xxxx.&xxxx;81 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx, která xxxxxxxxxxx xxxxxx mezi daňovými xxxxxxx (xxxxxx) x&xxxx;xxxxxxx xxxxxx xxxxxxxxxx platnou xxxxxxx xxxxxx (sazbami), xxxxx xxxxxxx xx xxxxxxxx xxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxx zisk; Xxxxxxxx] |
||||
xxxx-xxxx |
XxxXxxxxxXxXxxxxxxxXxxxxxXxxxXxxxxxxx2011 |
(X) duration, xxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxxx osvobozených xx xxxx |
Xxxxxxxxxx: IAS 12 odst. 81 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxx xxxxxxxxxxx rozdíl xxxx daňovými náklady (xxxxxx) a účetním ziskem xxxxxxxxxx platnou xxxxxxx xxxxxx (xxxxxxx), který xxxxxxx s výnosy osvobozenými xx xxxx. [Odkaz: Xxxxxx xxxx] |
||||
xxxxxxxXxxxx |
Xxxxxx xxxxxx xxxxxx osvobozených od xxxx |
||||
xxxx-xxxx |
XxxXxxxxxXxXxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxxxxx ztrát |
Zveřejnění: IAS 12 xxxx.&xxxx;81 xxxx. x) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx, xxxxx xxxxxxxxxxx xxxxxx xxxx xxxxxxxx xxxxxxx (xxxxxx) x&xxxx;xxxxxxx xxxxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx (sazbami), který xxxxxxx s daňovými ztrátami. [Xxxxx: Xxxxxx zisk] |
||||
ifrs-full |
TaxExpenseIncomeAtApplicableTaxRate |
X duration, xxxxx |
xxxxx |
Xxxxxx xxxxxx (výnos) xxxxx xxxxxx xxxxxx xxxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx. c) xxx x) |
xxxxxxxxxxxxx |
Xxxxxx xxxx xxxxxxxxxx xxxxxxx xxxxxxx xxxxxx (sazbami). [Xxxxx: Xxxxxx xxxx; Xxxxxx xxxxxx sazba] |
||||
ifrs-full |
TaxExpenseIncomeRelatingToChangesInAccountingPoliciesAndErrorsIncludedInProfitOrLoss |
X duration, debit |
label |
Daňový xxxxxx (xxxxx) xxxxxxxxxx xx xx xxxxxx xxxxxxxx pravidel a chybám x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 12 xxxx.&xxxx;80 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx daňového nákladu xxxx xxxxxx xxxxxxxxxx xx ke změnám xxxxxxxx pravidel x&xxxx;x&xxxx;xxxxxx, xxxxx jsou xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx x&xxxx;xxxxxxx xx xxxxxxxxxx IAS 8, xxxxxxx xxxxxxx xxx xxxxxxxxx xxxxxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxXxxxxxxXxXxxxxxxxxxxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx náklad (xxxxx) xxxxxxxx xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxXxxxxxxXxxxxXxxxXxxxxxXxxXxxxxxx |
X&xxxx;xxxxxxxx, debit |
label |
Daňový náklad x&xxxx;xxxxxxxx xxxxxxx xx xxx z příjmů |
Obvyklá praxe: XXX&xxxx;1 xxxx.&xxxx;85 |
xxxxxxxxxxxxx |
Xxxxxx daňového xxxxxxx x&xxxx;xxxxxxxx xxxxxxx xx xxx x&xxxx;xxxxxx. |
||||
xxxx-xxxx |
XxxXxxxxxxXxxxxxxxXxXxxxXxxxXxXxxxxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxx (xxxxx) xxxxxxxxxx se k zisku (xxxxxx) x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;12 xxxx.&xxxx;81 xxxx. h) xxx x), xxxxxxxxxx: XXXX 5 xxxx.&xxxx;33 xxxx. b) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx náklad (výnos) xxxxxxxxxx xx x&xxxx;xxxxx (xxxxxx) z přerušení xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxXxxxxxxXxxxxxxxXxXxxxxxXxxxXxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxx xxxxxx (xxxxx) xxxxxxxxxx se x&xxxx;xxxxx (xxxxxx) x&xxxx;xxxxx xxxxxxxx ukončených činností |
Zveřejnění: XXX&xxxx;12 xxxx.&xxxx;81 xxxx. x) xxx xx), xxxxxxxxxx: IFRS 5 xxxx.&xxxx;33 xxxx.&xxxx;x) bod xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx (xxxxx) xxxxxxxxxx xx x&xxxx;xxxxx (xxxxxx) x&xxxx;xxxxx xxxxxxxx xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx [member]; Xxxx (xxxxxx)] |
||||
xxxx-xxxx |
XxxXxxxXxxxxxXxxxXxxxxxXxXxxXxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx daňové xxxxx ze změny xxxxxx xxxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxx na xxxxxxxxxxxx průměrné xxxxxx xxxxx x&xxxx;xxxxxxx daňovou xxxxxx x&xxxx;xxxxxxxx xxxxx xxxxxx sazby. [Xxxxx: Xxxxxxxx xxxxxx sazba; Xxxxxx xxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxXxxxXxxxxxXxXxxxxxxxxxxXxxXxxxxxxXxxXxXxxxxXxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx daňové xxxxx x&xxxx;xxxxxxx úprav splatné xxxx xx předchozí xxxxxx |
Xxxxxxx xxxxx: XXX 12 xxxx.&xxxx;81 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxx na xxxxxxxxxxxx průměrné xxxxxx xxxxx s platnou daňovou xxxxxx xxxxxxxxxxx x&xxxx;xxxxx xxxxxxx xxxx za xxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxx; Xxxxxx daňová xxxxx; Xxxxxx xxxxxxx daně xx xxxxxxxxx období] |
||||
ifrs-full |
TaxRateEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxx, xxxxx xxxxxx odčitatelné při xxxxxxxx xxxxxxxxxxxx xxxxx (xxxxxx xxxxxx) |
Xxxxxxxxxx: XXX 12 odst. 81 písm. x) bod xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx sazby xx xxxxxxxxxxxx průměrné xxxxxx xxxxx s platnou daňovou xxxxxx vyplývající x&xxxx;xxxxxxx, xxxxx xxxxxx xxxxxxxxxxx xxx určování xxxxxxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxx; Platná xxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxXxxxXxxxxxXxXxxxxxxXxxXxxxx |
X.XX duration |
label |
Účinek xxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 12 odst. 81 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxx xx xxxxxxxxxxxx xxxxxxxx xxxxxx sazby x&xxxx;xxxxxxx xxxxxxx sazbou xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxx. [Xxxxx: Průměrná xxxxxx xxxxx; Platná xxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxXxxxXxxxxxXxXxxxxxxxxxXxXxxxxxxx |
X.XX duration |
label |
Účinek xxxxxx sazby v případě xxxxxxxxxxxx xxxxxxxxx |
Xxxxxxx praxe: XXX 12 xxxx.&xxxx;81 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx daňové xxxxx xx xxxxxxxxxxxx průměrné xxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxx vyplývající xx xxxxxxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx xxxxxx xxxxx; Platná xxxxxx xxxxx; Xxxxxxxx] |
||||
xxxx-xxxx |
XxxXxxxXxxxxxXxXxxxxxxxXxxxxxXxxxXxxxxxxx |
(X.XX) duration |
label |
Účinek xxxxxx sazby x&xxxx;xxxxxxx xxxxxx xxxxxxxxxxxx xx xxxx |
Xxxxxxxxxx: IAS 12 xxxx.&xxxx;81 xxxx. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx daňové xxxxx na xxxxxxxxxxxx xxxxxxxx daňové xxxxx x&xxxx;xxxxxxx xxxxxxx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxx, xxxxx xxxx xxxxxxxxxx xx xxxx. [Xxxxx: Xxxxxxxx xxxxxx sazba; Platná xxxxxx xxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxx daňové xxxxx x&xxxx;xxxxxxx xxxxxx xxxxxxxxxxxx xx daně |
||||
ifrs-full |
TaxRateEffectOfTaxLosses |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxx x&xxxx;xxxxxxx xxxxxxxx xxxxx |
Xxxxxxxxxx: XXX 12 odst. 81 xxxx. x) bod xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxx xx xxxxxxxxxxxx průměrné xxxxxx xxxxx s platnou xxxxxxx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxx xxxxx. [Xxxxx: Xxxxxxxx daňová xxxxx; Xxxxxx xxxxxx sazba] |
||||
ifrs-full |
TechnologybasedIntangibleAssetsMember |
member |
label |
Technologická xxxxxxxx aktiva [member] |
Obvyklá xxxxx: IAS 38 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxx xxxxxxxxxx aktiv xxxxxxxxxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxxxx. Tato aktiva xxxxx xxxxxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxxxx, databáze x&xxxx;xxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxxxx aktiva x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxXxxxxxxxxxXxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxx xxxxxxxx xxxxxx vykázaná x&xxxx;xxxx xxxxxxxx |
Xxxxxxx praxe: XXXX&xxxx;3 xxxx.&xxxx;X64 písm. i) |
documentation |
Částka xxxxxxxx x&xxxx;xxxx xxxxxxxx x&xxxx;xxxxxxxxxxxxxxx xxxxxxxxxx aktiv xxxxxxxx x&xxxx;xxxxxxxxx kombinaci. [Xxxxx: Technologická nehmotná xxxxxx [xxxxxx]; Xxxxxxxxx xxxxxxxxx [member]] |
||||
ifrs-full |
TemporaryDifferenceMember |
member |
label |
Přechodné xxxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 12 odst. 81 písm. g) |
documentation |
Tento xxxx představuje rozdíly xxxx xxxxxx xxxxxxxx xxxxxx nebo xxxxxxx xx xxxxxx o finanční xxxxxx a jejich xxxxxxx xxxxxxxxx. Přechodné xxxxxxx xxxxx xxx xxx: x) xxxxxxxxxx xxxxxxxxx xxxxxxx; xxxx x) xxxxxxxxxxx přechodné xxxxxxx. [Xxxxx: Xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxXxXxxxxxxxxxxxXxxxxxxxXxxXxxxxxxxxxXxxXxxxxxxxxXxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxx xx xxxxxxxxx xxxxxxx, poboček, xxxxxxxxxxxx xxxxxxx a podílů xx xxxxxxxxx xxxxxxxx, x&xxxx;xxxxxxx xx odložené xxxxxx závazky nevykazují |
Zveřejnění: XXX 12 xxxx.&xxxx;81 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxx xxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxx xx xxxxxxxx do xxxxxxxxx xxxxxxx, xxxxxxx, xxxxxxxxxxxx xxxxxxx a podílů xx společném xxxxxxxx, x&xxxx;xxxxxxx se odložené xxxxxx xxxxxxx nevykazují x&xxxx;xxxxxxxxx, kdy jsou xxxxxxx xxx tyto xxxxxxxx: a) xxxxxxxx xxxxxx, investor, spoluvlastník xxxx xxxxxxxxxxxxxxxxx xx xxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxx xxxxxxx x&xxxx;x) xx pravděpodobné, xx xxxxxxxxx xxxxxxx xxxxxxx xxxxxxx v dohledné xxxxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]; Dceřiné xxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxxx [xxxxxx]; Xxxxxxxxx do xxxxxxxxx xxxxxxx vykázané x&xxxx;xxxxxxxxxxxx xxxxxx xxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek by xxxx být xxxxxxxxx xxxxxx kladná xxxxxxx XXXX. Pokud xx xxxxx prvek používá x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx xxxxxxxx hodnotu XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované xxxxxx, amortizace x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx předchozích GAAP [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [member]; Xxxxx přechodu na xxxxxxxxx XXXX [member]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxxxxxx (odchozích) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) způsobené xxxxxxx xxxxxxxx pravidel x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx požadovaných xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx od požadavku xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxxxxxx změnami xxxxxxxx xxxxxxxx [member]; Významné xxxxxxx xxxxxxxxxxxx [member]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx z definovaných xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx určená xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx z pojistných xxxxx [xxxxxx]; Účinek xxxxxxxxxxxxx xxxxx [member]; Xxxxxxx xxxxx [member]] |
||||
ifrs-full |
TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis |
axis |
label |
Přechodný xxxxxx, xxxxxxxxx daňové ztráty x&xxxx;xxxxxxxxx xxxxxx xxxxxxx [xxxx] |
Xxxxxxxxxx: XXX&xxxx;12 xxxx.&xxxx;81&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx vztah xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxxxxxXxxXxxxxxXxxXxxxxxXxxXxxxxxxXxxxxx |
xxxxxx [default] |
label |
Přechodný xxxxxx, nevyužité daňové xxxxxx a nevyužité daňové xxxxxxx [xxxxxx] |
Xxxxxxxxxx: IAS 12 xxxx.&xxxx;81&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxx xxxxxxx, nevyužité xxxxxx ztráty a nevyužité xxxxxx odpočty. Představuje xxxx xxxxxxxxxx hodnotu xxx xxx „Xxxxxxxxx xxxxxx, xxxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxxxx xxxxxx xxxxxxx“, není-li xxxxxx xxxxx jiný xxxx. [Xxxxx: Přechodné xxxxxxx [xxxxxx]; Nevyužité daňové xxxxxxx [xxxxxx]; Xxxxxxxxx xxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx požitky xxx xxxxxxxx xxxxxxxxxx xxxxxx |
Xxxxxxx praxe: IAS 19 xxxx.&xxxx;171 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxx při ukončení xxxxxxxxxx xxxxxx. Xxxxxxx xxx ukončení xxxxxxxxxx xxxxxx xxxx xxxxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxxxxx xxxxxx zaměstnance v důsledku xxx: a) xxxxxxxxxx xxxxxx xxxxxxxx ukončit xx zaměstnancem xxxxxxxx xxxxx před xxxx xxxxxxx xxxxxxx xx xxxxx, xxxx x) xxxxxxxxxx zaměstnance přijmout xxxxxxx požitků xxxxxxx xx ukončení xxxxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx xx xxxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxxxXxxxxxXxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxx xxxx xxxx xxxxxxxxxxx xxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxx, xxxxx xxxxxxx tři xxxx xxxx koncem xxxxxxxxxxxx xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxx materiálu x&xxxx;xxxxxxxxx xxxxx [member] |
Příklad: IFRS 15 xxxx. B89 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx x&xxxx;xxxxxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxxx xxxxxxxx xx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxXxxXxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxxxXxxXxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxxxxxxx |
xxxx |
xxxxx |
Xxxxx xxxxxxx a důvodu přesunu xxxx finančními xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxx zákazu xxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXXX&xxxx;2 odst. 13 |
documentation |
Popis xxxxxxx a důvodu xxxxxxx xxxx finančními závazky x&xxxx;xxxxxxxx xxxxxxxxx v důsledku xxxxx xxxxxx xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxXxXxxxxXxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxx xxxxxxx xxxxx xxxx služeb [xxxx] |
Xxxxxxx: XXXX 15 odst. X89 xxxx. x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxXxxxxxxxXxXxxxxXxXxxxxxxxXxxxxx |
xxxxxx [default] |
label |
Čas xxxxxxx zboží xxxx xxxxxx [member] |
Příklad: IFRS 15 xxxx. X89 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx veškeré xxxx xxxxxxx zboží xxxx xxxxxx xx xxxxxxxxx xx xxxxxxxxx. Představuje xxxx standardní hodnotu xxx xxx „Xxx xxxxxxx xxxxx xxxx xxxxxx“, xxxx-xx použit xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxxxxxxXXXX |
xxxx |
xxxxx |
Xxxxx xxxxxx xxxxxxxxx xxxxxxxxx XXXX |
Xxxxxxxxxx: IAS 8 xxxx.&xxxx;28 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx xxxxxxxxx xxxxxxxxx XXXX. [Xxxxx: XXXX [member]] |
||||
ifrs-full |
TitleOfNewIFRS |
text |
label |
Název xxxxxx standardu XXXX |
Xxxxxxx: XXX 8 xxxx.&xxxx;31 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxxxx standardu XXXX, xxxxx byl xxxxx, ale xxxxx xxxx platný. |
||||
ifrs-full |
TopOfRangeMember |
member |
label |
Horní xxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;13 xxxx. X6, xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;XX63, zveřejnění: XXXX 14 odst. 33 xxxx. x), xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 xxxx.&xxxx;120, xxxxxxxxxx: IFRS 2 xxxx.&xxxx;45 xxxx.&xxxx;x), xxxxxxx xxxxx: XXXX&xxxx;7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx xxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxXxxxxXxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Krátkodobé xxxxxxxx x&xxxx;xxxx xxxxxxx |
Xxxxxxxxxx: IAS 1 xxxx.&xxxx;54 písm. k) |
documentation |
Částka krátkodobých xxxxxxxxxx xxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx; Xxxx xxxxxxxxxx xxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxx x&xxxx;xxxxxxxxxx styku x&xxxx;xxxxxxx xxxxxxxxxx závazky xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxXxxxxXxxxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx a jiné závazky [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxXxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx závazky xxxxxxx spřízněným xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxx strany [member]; Xxxxxxx xxxxxxx xxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxXxxxxXxxxxxxXxxxxxxxXxXxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Krátkodobé xxxxxxxx xxxxxxx |
Xxxxxxx: XXX 1 xxxx.&xxxx;70, xxxxxxx praxe: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxxxxxx částky xxxxxx dodavatelům xx xxxxx x&xxxx;xxxxxx v rámci xxxxxxxx xxxxxxxx účetní xxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx; Xxxxxxx z obchodního xxxxx] |
||||
xxxx-xxxx |
XxxxxXxxXxxxxXxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 xxxx.&xxxx;54 xxxx. h), xxxxxxxxxx: XXX 1 xxxx.&xxxx;78 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx x&xxxx;xxxxxx krátkodobých xxxxxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxxxxx; Jiné xxxxxxxxxx xxxxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxx xxxxxxxxxx pohledávky xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxXxxxxXxxxxxxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxxxx obchodní x&xxxx;xxxx xxxxxxxxxx [abstract] |
||
ifrs-full |
TradeAndOtherCurrentReceivablesDueFromRelatedParties |
X instant, xxxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx u spřízněných stran |
Příklad: XXX 1 odst. 78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxx xxxxxxxxxx u spřízněných stran. [Xxxxx: Xxxxxxxxx strany [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx a jiné xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 odst. 54 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx obchodních x&xxxx;xxxxxx xxxxxxx. [Xxxxx: Obchodní xxxxxxx; Jiné závazky] |
||||
totalLabel |
Závazky x&xxxx;xxxxxxxxxx xxxxx a jiné xxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxXxxXxxxxXxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx x&xxxx;xxxx xxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxXxxxxXxxxxxxxXxxxxxxxxxXxXxXxxxxxxxxxxXxxx |
(X) instant, xxxxxx |
xxxxx |
Xxxxxxxx x&xxxx;xxxx závazky xxxxxxxx x&xxxx;xxxx xxxxxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx obchodních x&xxxx;xxxxxx závazků v podnikové xxxxxxxxx vykázaná k datu xxxxxxxx. [Xxxxx: Obchodní x&xxxx;xxxx xxxxxxx; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxxx x&xxxx;xxxx xxxxxxx xxxxxxxx x&xxxx;xxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxXxxXxxxxXxxxxxxxXxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxxxxxx xxxxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 78 |
documentation |
Částka závazků xxxxxxxxx spřízněným stranám. [Xxxxx: Xxxxxxxxx strany [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxXxxxxXxxxxxxxXxXxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 78 |
documentation |
Částky xxxxxx dodavatelům xx xxxxx x&xxxx;xxxxxx x&xxxx;xxxxx xxxxxxxx činnosti účetní xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxXxxxxXxxxxxxxXxxxxxxxxxxxXxxxXxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxx a jiné xxxxxxx, nediskontované xxxxxxx xxxx |
Xxxxxxx: XXXX&xxxx;7 xxxx. X11X, xxxxxxx: IFRS 7 odst. XX31X |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xxxxxxxxxxxxxxxx peněžních xxxx v souvislosti s obchodními x&xxxx;xxxxxx xxxxxxx. [Xxxxx: Xxxxxxxx x&xxxx;xxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxXxxXxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx x&xxxx;xxxx xxxxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;1 odst. 54 xxxx. x), xxxxxxxxxx: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx obchodních a jiných xxxxxxxxxx. [Xxxxx: Obchodní xxxxxxxxxx; Xxxxxxx xxxxxxxxxx] |
||||
xxxxxXxxxx |
Xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx x&xxxx;xxxx xxxxxxxxxx celkem |
||||
ifrs-full |
TradeAndOtherReceivablesAbstract |
label |
Obchodní x&xxxx;xxxx xxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxXxxXxxxxXxxxxxxxxxxXxxXxxxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Pohledávky x&xxxx;xxxxxxxxxxx xxxxx |
Xxxxxxx: IAS 1 xxxx.&xxxx;78 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx pohledávek u spřízněných xxxxx. [Odkaz: Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Obchodní xxxxxxxxxx |
Xxxxxxx: XXX 1 xxxx.&xxxx;78 xxxx. b) |
documentation |
Částka, xxxxxx zákazníci xxxxx xx prodané zboží x&xxxx;xxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;1 odst. 112 xxxx.&xxxx;x), zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;35X písm. b) bod xxx), xxxxxxxxxx: IFRS 7 xxxx.&xxxx;35X xxxx.&xxxx;x) bod iii), xxxxxxx: IFRS 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxx xxxxxx z obchodování [xxxxxx] |
Xxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;94, xxxxxxx: XXXX 13 xxxx. XX60 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx kapitálové nástroje, xxxxx x) byly xxxxxxxx xxxx vznikly x&xxxx;xxxxxx xx xxxxxx xxxxxxx xxxx xxxxxx xxxxx v blízké xxxxxxxxxxx; xxxx x) při xxxxxxxx zaúčtování xxxx xxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxx řízeny x&xxxx;x&xxxx;xxxxxxx xx x&xxxx;xxxxxxxx xxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx (náklady) z obchodování |
Obvyklá xxxxx: XXX&xxxx;1 odst. 85 |
documentation |
Částka xxxxxx (xxxxxxx) souvisejících x&xxxx;xxxxxx x&xxxx;xxxxxxx z obchodování. |
||||
totalLabel |
Výnosy (xxxxxxx) z obchodování xxxxxx |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxXxxxxxxx |
xxxxx |
Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxXxXxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxx nástroji |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxx xxxxxxx nástroje; Výnosy (xxxxxxx) x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx nástroji |
Obvyklá xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx výnosů (xxxxxxx) x&xxxx;xxxxxxxxxxx s derivátovými xxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxx [xxxxxx]; Xxxxxx (xxxxxxx) z obchodování] |
||||
ifrs-full |
TradingIncomeExpenseOnEquityInstruments |
X duration, xxxxxx |
xxxxx |
Xxxxxx (xxxxxxx) z obchodování x&xxxx;xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx praxe: IAS 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx (nákladů) x&xxxx;xxxxxxxxxxx s kapitálovými xxxxxxxx. [Xxxxx: Xxxxxx kapitálové xxxxxxxx; Výnosy (náklady) x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxXxXxxxxxxXxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Výnosy (náklady) x&xxxx;xxxxxxxxxxx x&xxxx;xxxxx xxxxxxxx xxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxxx xxxxxxxxxx xx xxxxxxxx xxxxxxxxx. [Xxxxx: Xxxxxx (xxxxxxx) x&xxxx;xxxxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxxxx x&xxxx;xxxxxxxxxxx [xxxxxx] |
Xxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;6, xxxxxxx: XXXX 7 odst. XX40X |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxx xxxxxxxx, xxxxx x) xxxx xxxxxxxx xxxx xxxxxxx x&xxxx;xxxxxx xx účelem prodeje xxxx zpětné koupě x&xxxx;xxxxxx xxxxxxxxxxx; xxxx x) xxx xxxxxxxx xxxxxxxxxx xxxx součástí xxxxxxxxx xxxxxxxxxx xxxxxxxx, xxxxx xxxx xxxxxxxx xxxxxx x&xxxx;x&xxxx;xxxxxxx je x&xxxx;xxxxxxxx xxxx doloženo xxxxxxxxxxx xxxxxxxxxxx pro xxxxxxxxxx xxxx. [Odkaz: Xxxxxxxx xxxxxxxx, xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxXxxxxxxxxXxXxxxxxxxxXxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxx xxxx xxxxxxxxx na xxxxxxxxx xxxxxxx x&xxxx;xxxxxx |
Xxxxxxxxxx: IFRS 15 odst. 120 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxx alokovaná xx xxxxxxx k plnění, xxxxx xxxx xxxxxxxxx (xxxxxxxx xxxxxxxx xxxxxxxxx) xx xxxxx xxxxxxxxxxxx xxxxxx. Xxxxxxxxxx xxxx xx xxxxxx xxxxxxxxxxxx, xx xxxxxx má xxxxxx xxxxxxxx dle xxxxx xxxxxx nárok xxxxxxx za xxxxxx xxxxxxxxxxxx xxxxx nebo xxxxxx xx xxxxxxxxx, x&xxxx;xxxxxxxx částek inkasovaných x&xxxx;xxxxxxxxxx xxxxxxx stran (xxxxxxxxx některé xxxx x&xxxx;xxxxxxx). [Odkaz: Xxxxxxx x&xxxx;xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxx vykázané xxxxxxxx od nabytí xxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx [xxxx] |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami nebo xxxxx, xxxxxxx je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxxXxxxxxxxxxXxxxXxxxxxxxxxxXxXxxxxxXxxXxxxxxxxxxXxXxxxxxxxxxxXxXxxxxxxxXxxxxxxxxxxXxxxxx |
xxxxxx [default] |
label |
Transakce xxxxxxxx xxxxxxxx od xxxxxx xxxxx a převzetí xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;3 xxxx.&xxxx;X64 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxx vykázané xxxxxxxx xx nabytí aktiv x&xxxx;xxxxxxxx závazků x&xxxx;xxxxxxxxxxx xxxxxxxxxxx. Představuje také xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxxxx vykázané xxxxxxxx od xxxxxx xxxxx a převzetí závazků x&xxxx;xxxxxxxxx xxxxxxxxx“, není-li xxxxxx žádný jiný xxxx. [Xxxxx: Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxxxXxxXxxxxxXxxxxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxx xxxx xxxxxxxxxx závazky x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxx xxxxxx zpětného xxxxxx |
Xxxxxxxxxx: XXXXX&xxxx;2 odst. 13 |
documentation |
Částka xxxxxxxxx xxxx finančními závazky x&xxxx;xxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxx xxxxxx zpětného xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxxxxxxxxxXxxxxxxxXxxxxXxxxxxxxxxxxXxXxxxxxxxxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxxxxx nemovitého xxxxxxx, xxxxxxxxxx xxxxxxxx xxxxxxx |
Xxxxxxx xxxxx: XXX 40 xxxx.&xxxx;76, xxxxxxx xxxxx: XXX 40 xxxx.&xxxx;79 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx přeúčtovaná x&xxxx;xxxxxxxxxxxxx xxxxxxxxxxxx nemovitého xxxxxxx xx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx majetku. [Xxxxx: Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxXxXxxxxxxxxxxXxxXxxxxXxxxxxxxXxxxxxxxXxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx ze (xx) xxxxx x&xxxx;xxxxxxxxxx xxxxxxxxx xxxxxxxxxxx, investiční xxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX&xxxx;40 xxxx.&xxxx;76 xxxx.&xxxx;x), xxxxxxxxxx: XXX&xxxx;40 xxxx.&xxxx;79 písm. d) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxx xx (xx) xxxxx x&xxxx;xxxxxxxxxx užívaných nemovitostí xx (x) xxxxxxxxxxxx xxxxxxxxxx xxxxxxx. [Xxxxx: Xxxxxx; Xxxxxxxxxx xxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxXxxxxXxxxxxxxxxXxxxxxxXxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Převody x&xxxx;(xx) xxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXX&xxxx;26 xxxx.&xxxx;35 xxxx.&xxxx;x) xxx&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx (xxxxxxx) čistých xxxxx xxxxxxxxxxxx xxx xxxxxxx vyplývající z převodů x&xxxx;(xx) jiných xxxxxxxxxx xxxxx. [Xxxxx: Aktiva (xxxxxxx) xxxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxx3XxXxxxXxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx úrovně 3 xxxxxxxxxx reálných xxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxx xx xxxxxx&xxxx;3 xxxxxxxxxx reálných xxxxxx. [Xxxxx: Xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx hodnot [member]] |
||||
ifrs-full |
TransfersIntoLevel3OfFairValueHierarchyEntitysOwnEquityInstruments |
X duration, xxxxxx |
xxxxx |
Xxxxxxx do xxxxxx&xxxx;3 xxxxxxxxxx reálných hodnot, xxxxxxx kapitálové xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xx úrovně 3 xxxxxxxxxx xxxxxxxx hodnot. [Xxxxx: Xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx [xxxxxx]; Xxxxxx&xxxx;3 hierarchie xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxx3XxXxxxXxxxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx, credit |
label |
Převody xx xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx hodnot, xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx převodů závazků xx xxxxxx&xxxx;3 hierarchie xxxxxxxx hodnot. [Xxxxx: Xxxxxx&xxxx;3 hierarchie reálných xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxxxxxXxxxXxxxXxxxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxxxxxx xxxxx (xxxxxx) v rámci xxxxxxxxx xxxxxxxx, jsou-li xxxxx xxxxxxxxx xxxxxx xxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;10 písm. c) |
documentation |
Částka xxxxxxx x&xxxx;xxxxx vlastního kapitálu x&xxxx;xxxxxxxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxxxxxx závazků xxxxxxxxxx xxxx xxxxxxxx v reálné xxxxxxx xxxxxxxx xx xxxxx nebo xxxxxx, x&xxxx;xxxxx xx xxxxxx xxxx xxxxxxxxx rizika xxxxxxxxxx x&xxxx;xxxxxxxx úplném xxxxxxxx. [Odkaz: Finanční xxxxxxx x&xxxx;xxxxxx hodnotě xxxxxxxx xx zisku xxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxXxXxxxxxxxXxxXxxxxxxxxxxXxxxXxxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx výsledků xxxxxxx x&xxxx;xxxxxx z účetní xxxxxxxx, xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 24 xxxx.&xxxx;21 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxx xxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxx xxxxxxxx xxx xxxxxxxxxxx xx xxxxxxxxxxx stranami. [Xxxxx: Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento prvek xx měla xxx xxxxxxxxx zadána xxxxxx xxxxxxx XXXX. Pokud xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx nutné xxxxx xxxxxxxx hodnotu XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Úhrn xxxxx xxxxxxxx xxxxxx xxxxxxxxxx podle předchozích XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx veličina xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx [member]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx x&xxxx;xxxxxxxx chyb předchozích xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidel xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx odklonem xx xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx sesouhlasení [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Závazný xxxxxxx x&xxxx;xxxxxxxxxxxx požitků (x&xxxx;xxxxxxxx xxxxxxx) [member]; Xxxx xxxxxx hodnota [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx z pojistných xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx rizik [xxxxxx]; Xxxxxxx xxxxx [member]] |
||||
ifrs-full |
TransfersOfResearchAndDevelopmentToEntityRelatedPartyTransactions |
X duration |
label |
Převody xxxxxxxx výzkumu x&xxxx;xxxxxx xxxxxx jednotce, xxxxxxxxx xx spřízněnými stranami |
Příklad: XXX 24 xxxx.&xxxx;21 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxx výzkumu x&xxxx;xxxxxx xxxxxx jednotce xxx xxxxxxxxxxx se xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx by měla xxx xxxxxxxxx zadána xxxxxx hodnota XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx s vázanými xxxxx, xxxx xxxxx xxxxx zadat xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx odpisy, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [member]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx vykázaných xxxxx xxxxxxxxxxx XXXX [member]; Xxxxx xxxxxxxxx výše xxxxx [xxxxxx]; Dopad xxxxxxxx na xxxxxxxxx XXXX [member]; Vyloučení xxxxxxxxxxxxxxxx částek [member]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx toků x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx účetních období [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx standardu XXXX [member]; Přírůstek (xxxxxx) způsobený xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Významné xxxxxxx xxxxxxxxxxxx [member]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx z definovaných xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [member]; Xxxx určená xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [member]; Xxxxxx xxxxxxxxxxxxx rizik [xxxxxx]; Xxxxxxx akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxXxxxx1XxxxXxxxx2XxXxxxXxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx aktiv xxxxxxxx xx xxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxx&xxxx;1 do xxxxxx&xxxx;2 xxxxxxxxxx xxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxx xxxxxxxx xx konci xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxx&xxxx;1 xx xxxxxx&xxxx;2 xxxxxxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxx&xxxx;1 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Úroveň 2 xxxxxxxxxx reálných xxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xx měla xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx s vázanými členy, xxxx xxxxx nutné xxxxx xxxxxxxx hodnotu XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx předchozích XXXX [xxxxxx]; Efekt xxxxxxxxx výše xxxxx [xxxxxx]; Dopad xxxxxxxx xx xxxxxxxxx IFRS [xxxxxx]; Vyloučení xxxxxxxxxxxxxxxx xxxxxx [member]; Finanční xxxxxxxx přijatých (odchozích) xxxxxxxxx toků u penězotvorné xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx pro xxxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) způsobené xxxxxxx xxxxxxxx pravidel x&xxxx;xxxxxxxx chyb předchozích xxxxxxxx období [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Přírůstky (úbytky) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (úbytek) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxxx položky sesouhlasení [xxxxxx]; Aktiva xxxxx [xxxxxx]; Závazný příslib x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx hodnota [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx vyplývající z pojistných xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [member]; Xxxxxxx xxxxx [member]] |
||||
ifrs-full |
TransfersOutOfLevel1IntoLevel2OfFairValueHierarchyEntitysOwnEquityInstruments |
X duration |
label |
Převody xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxx xx xxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxx&xxxx;1 do xxxxxx&xxxx;2 hierarchie reálných xxxxxx. |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx vlastních xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx držených xx xxxxx vykazovaného xxxxxx x&xxxx;xxxxxx&xxxx;1 xx xxxxxx&xxxx;2 xxxxxxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx kapitálové xxxxxxxx účetní xxxxxxxx [xxxxxx]; Xxxxxx&xxxx;1 hierarchie xxxxxxxx hodnot [xxxxxx]; Xxxxxx&xxxx;2 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx hodnota XBRL. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, bude xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Odkaz: Xxxxxxxxxx odpisy x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx odpisy, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx vykázaných xxxxx xxxxxxxxxxx GAAP [member]; Xxxxx xxxxxxxxx výše xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) peněžních xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx pro ocenění [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Zvýšení (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxx účetních xxxxxxxx požadovaných xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený odklonem xx xxxxxxxxx standardu XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx položky xxxxxxxxxxxx [xxxxxx]; Aktiva xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Podíl zajistitele xx částce xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx rizik [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxXxxxx1XxxxXxxxx2XxXxxxXxxxxXxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx závazků xxxxxxxx xx xxxxx vykazovaného xxxxxx x&xxxx;xxxxxx&xxxx;1 xx xxxxxx&xxxx;2 hierarchie xxxxxxxx xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxx xxxxxxxx xx xxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxx&xxxx;1 xx xxxxxx&xxxx;2 xxxxxxxxxx xxxxxxxx hodnot. [Xxxxx: Xxxxxx&xxxx;1 hierarchie xxxxxxxx xxxxxx [xxxxxx]; Xxxxxx&xxxx;2 xxxxxxxxxx xxxxxxxx hodnot [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx s vázanými xxxxx, xxxx xxxxx xxxxx xxxxx zápornou hodnotu XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [xxxxxx]; Kumulované xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx předchozích XXXX [xxxxxx]; Efekt xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx IFRS [xxxxxx]; Vyloučení mezisegmentových xxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx toků x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) u penězotvorné jednotky, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (snížení) xxxxxxxxx xxxxxxx xxxxxxxx pravidel x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxx xxxxxxxx pravidel xxxxxxxxxxxx standardy XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx od xxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx pravidla [member]; Xxxxxxxx xxxxxxx sesouhlasení [xxxxxx]; Xxxxxx plánu [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx vyplývající z pojistných xxxxx [member]; Účinek xxxxxxxxxxxxx xxxxx [member]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxXxxxx2XxxxXxxxx1XxXxxxXxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxx xxxxxxxx xx xxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxx&xxxx;2 xx xxxxxx&xxxx;1 xxxxxxxxxx xxxxxxxx hodnot |
Zveřejnění: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxx držených xx konci xxxxxxxxxxxx xxxxxx z úrovně 2 xx xxxxxx&xxxx;1 hierarchie reálných xxxxxx. [Xxxxx: Úroveň 1 xxxxxxxxxx reálných xxxxxx [xxxxxx]; Xxxxxx&xxxx;2 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek by xxxx být zpravidla xxxxxx kladná hodnota XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx členy, xxxx xxxxx nutné xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx odpisy x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx a znehodnocení [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Úhrn xxxxx xxxxxxxx xxxxxx vykázaných xxxxx předchozích XXXX [xxxxxx]; Efekt xxxxxxxxx xxxx xxxxx [member]; Xxxxx xxxxxxxx na xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxxxxxx (odchozích) xxxxxxxxx xxxx u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx xxx ocenění [xxxxxx]; Přírůstky (úbytky) xxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Zvýšení (xxxxxxx) xxxxxxxxx změnami xxxxxxxx pravidel x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxx od xxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx změnami xxxxxxxx xxxxxxxx [member]; Významné xxxxxxx sesouhlasení [member]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (v současné hodnotě) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Podíl xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [xxxxxx]; Xxxxxx diverzifikace xxxxx [member]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxXxxxx2XxxxXxxxx1XxXxxxXxxxxXxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxx xxxxxxxxxxxx nástrojů xxxxxx xxxxxxxx držených xx xxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxx&xxxx;2 do xxxxxx&xxxx;1 xxxxxxxxxx reálných xxxxxx. |
Xxxxxxxxxx: XXXX&xxxx;13 odst. 93 písm. c) |
documentation |
Částka xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xxxxxxxx xx xxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxx&xxxx;2 xx úrovně 1 xxxxxxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx jednotky [member]; Xxxxxx&xxxx;1 xxxxxxxxxx reálných xxxxxx [xxxxxx]; Úroveň 2 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xx měla xxx xxxxxxxxx zadána xxxxxx xxxxxxx XXXX. Xxxxx xx tento xxxxx xxxxxxx s vázanými xxxxx, xxxx xxxxx nutné xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Kumulované xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [member]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx účetních xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Efekt xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx přechodu xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxx (xxxxxx) u penězotvorné xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (snížení) způsobené xxxxxxx xxxxxxxx pravidel x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx období [member]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Přírůstky (xxxxxx) xxxxxxxxx opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx od xxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx pravidla [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Nově xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx na xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [member]; Xxxxxx xxxxxxxxxxxxx rizik [xxxxxx]; Xxxxxxx xxxxx [member]] |
||||
ifrs-full |
TransfersOutOfLevel2IntoLevel1OfFairValueHierarchyLiabilities |
X duration |
label |
Převody xxxxxxx držených na xxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxx&xxxx;2 xx úrovně 1 xxxxxxxxxx reálných hodnot |
Zveřejnění: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx závazků držených xx xxxxx xxxxxxxxxxxx xxxxxx x&xxxx;xxxxxx&xxxx;2 xx xxxxxx&xxxx;1 hierarchie xxxxxxxx xxxxxx. [Xxxxx: Xxxxxx&xxxx;1 xxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxx&xxxx;2 xxxxxxxxxx xxxxxxxx hodnot [member]] |
||||
commentaryGuidance |
Pro xxxxx prvek xx xxxx být zpravidla xxxxxx xxxxxx hodnota XXXX. Xxxxx se xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, bude xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Kumulované xxxxxx x&xxxx;xxxxxxxxxx [member]; Kumulované xxxxxx, xxxxxxxxxx a znehodnocení [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Úhrn úprav xxxxxxxx hodnot xxxxxxxxxx xxxxx předchozích XXXX [xxxxxx]; Xxxxx maximální xxxx xxxxx [xxxxxx]; Xxxxx přechodu xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx zisku (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx xxxxxxx [xxxxxx]; Přírůstky (úbytky) xxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx IFRS [member]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxx od požadavku xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx xxxxxxxxxxxx změnami účetního xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [member]; Xxxxxx xxxxx [member]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [member]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxXxxxx3XxXxxxXxxxxXxxxxxxxxXxxxxx |
(X) duration, xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxx 3 xxxxxxxxxx xxxxxxxx xxxxxx, xxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxx x&xxxx;xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx xxxxxx. [Odkaz: Xxxxxx&xxxx;3 hierarchie reálných xxxxxx [xxxxxx]] |
||||
xxxxxxxXxxxx |
Xxxxxxx x&xxxx;xxxxxx 3 xxxxxxxxxx reálných xxxxxx, aktiva |
||||
ifrs-full |
TransfersOutOfLevel3OfFairValueHierarchyEntitysOwnEquityInstruments |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx hodnot, xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx |
Xxxxxxxxxx: IFRS 13 odst. 93 xxxx.&xxxx;x) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxx&xxxx;3 xxxxxxxxxx reálných hodnot. [Xxxxx: Xxxxxxx kapitálové xxxxxxxx xxxxxx jednotky [xxxxxx]; Xxxxxx&xxxx;3 hierarchie xxxxxxxx xxxxxx [member]] |
||||
negatedLabel |
Převody x&xxxx;xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx xxxxxx, vlastní kapitálové xxxxxxxx účetní xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxXxXxxxx3XxXxxxXxxxxXxxxxxxxxXxxxxxxxxxx |
(X) xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx z úrovně 3 xxxxxxxxxx xxxxxxxx xxxxxx, xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 písm. e) xxx&xxxx;xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxx z úrovně 3 xxxxxxxxxx xxxxxxxx hodnot. [Xxxxx: Xxxxxx&xxxx;3 xxxxxxxxxx xxxxxxxx xxxxxx [member]] |
||||
negatedLabel |
Převody x&xxxx;xxxxxx 3 hierarchie xxxxxxxx hodnot, xxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxxxXxxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxx jednotky podle xxxxxxxxxx ujednání, transakce xx spřízněnými xxxxxxxx |
Xxxxxxx: XXX&xxxx;24 odst. 21 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx z účetní xxxxxxxx xxxxx xxxxxxxxxx ujednání x&xxxx;xxxxx xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx, xxxxxx xxxxxx x&xxxx;xxxxxxxxx xx xxxxxxxxxxx vkladů do xxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xx xxxx být xxxxxxxxx xxxxxx kladná xxxxxxx XXXX. Pokud xx xxxxx prvek xxxxxxx x&xxxx;xxxxxxxx xxxxx, bude xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx odpisy x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx a znehodnocení [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx hodnot xxxxxxxxxx xxxxx xxxxxxxxxxx GAAP [xxxxxx]; Xxxxx maximální xxxx xxxxx [xxxxxx]; Xxxxx přechodu na xxxxxxxxx XXXX [member]; Xxxxxxxxx mezisegmentových xxxxxx [xxxxxx]; Finanční prognóza xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxxxxxxxx jednotky, vstupní xxxxxxxx xxx ocenění [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Zvýšení (xxxxxxx) způsobené změnami xxxxxxxx pravidel x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx účetních xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [member]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx období [xxxxxx]; Xxxxxxxxx (úbytek) způsobený xxxxxxxx xx požadavku xxxxxxxxx XXXX [member]; Xxxxxxxxx (úbytek) způsobený xxxxxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [member]; Xxxxxx plánu [xxxxxx]; Xxxxxxx xxxxxxx z definovaných xxxxxxx (v současné xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Podíl xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx z pojistných xxxxx [xxxxxx]; Xxxxxx diverzifikace xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxXxxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx xxxxxx xxxxxxxx xxxxx xxxxxxxxxx xxxxxxxx, xxxxxxxxx se xxxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX&xxxx;24 xxxx.&xxxx;21 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxx jednotce xxxxx xxxxxxxxxx ujednání x&xxxx;xxxxx xxxxxxxxx se xxxxxxxxxxx xxxxxxxx, xxxxxx xxxxxx x&xxxx;xxxxxxxxx či nepeněžních xxxxxx do vlastního xxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx měla xxx zpravidla xxxxxx xxxxxx hodnota XXXX. Xxxxx se tento xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx možná xxxxx zadat zápornou xxxxxxx XBRL. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx odpisy, xxxxxxxxxx a znehodnocení [xxxxxx]; Xxxxxxxxxx znehodnocení [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx vykázaných podle xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [member]; Xxxxx xxxxxxxx na standardy XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx částek [xxxxxx]; Xxxxxxxx xxxxxxxx přijatých (xxxxxxxxx) xxxxxxxxx toků x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Finanční prognóza xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx ocenění [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx účetních období [xxxxxx]; Xxxxxxxxx (úbytek) xxxxxxxxx změnami účetních xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx předchozích účetních xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx požadavku xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Významné položky xxxxxxxxxxxx [member]; Xxxxxx xxxxx [member]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx požitků (x&xxxx;xxxxxxxx xxxxxxx) [member]; Xxxx určená xxxxxxx [xxxxxx]; Xxxxx zajistitele xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx smluv [xxxxxx]; Xxxxxx xxxxxxxxxxxxx rizik [xxxxxx]; Vlastní xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxxxXxxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxx xxxxxxxxxx xxxxx, xxxxxxxxx se spřízněnými xxxxxxxx |
Xxxxxxx: XXX 24 xxxx.&xxxx;21 xxxx. f) |
documentation |
Částka xxxxxxx x&xxxx;xxxxxx xxxxxxxx xxxxx licenčních xxxxx x&xxxx;xxxxx transakcí xx xxxxxxxxxxx xxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx prvek xxxxxxx x&xxxx;xxxxxxxx xxxxx, bude xxxxx nutné zadat xxxxxxxx xxxxxxx XXXX. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované xxxxxx, xxxxxxxxxx a znehodnocení [xxxxxx]; Kumulované xxxxxxxxxxxx [xxxxxx]; Úhrn xxxxx xxxxxxxx xxxxxx vykázaných xxxxx xxxxxxxxxxx GAAP [xxxxxx]; Xxxxx xxxxxxxxx xxxx aktiv [xxxxxx]; Xxxxx xxxxxxxx na xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx mezisegmentových xxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxxxxxx (odchozích) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx pro xxxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxx (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Zvýšení (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidel a opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidel xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx xxxxxxxxx xxxxxxxxx IFRS [member]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxxxxxx xxxxxxx účetního xxxxxxxx [member]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [member]; Xxxxxxx příslib z definovaných xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Nově určená xxxxxxx [xxxxxx]; Podíl xxxxxxxxxxx xx částce xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxXxxxxxxXxxxxxxxxxXxXxxxxxXxxxxxxXxxxxXxxxxxxxxxxx |
X&xxxx;xxxxxxxx |
xxxxx |
Xxxxxxx účetní xxxxxxxx xxxxx xxxxxxxxxx xxxxx, xxxxxxxxx xx xxxxxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 24 xxxx.&xxxx;21 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxx licenčních xxxxx v rámci transakcí xx xxxxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx prvek xx xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx s vázanými xxxxx, xxxx xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Odkaz: Kumulované xxxxxx a amortizace [xxxxxx]; Xxxxxxxxxx xxxxxx, amortizace x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [member]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [member]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Dopad xxxxxxxx xx standardy IFRS [xxxxxx]; Vyloučení mezisegmentových xxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx přijatých (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [member]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxx xxxxxxxx xxxxxxxx [member]; Xxxxxxx (xxxxxxx) způsobené xxxxxxx xxxxxxxx pravidel x&xxxx;xxxxxxxx chyb xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (úbytek) způsobený xxxxxxx xxxxxxxx pravidel xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx opravami xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx odklonem od xxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx požitků (v současné xxxxxxx) [member]; Nově xxxxxx hodnota [member]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx xxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx výdaje |
Obvyklá xxxxx: IAS 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxxxx v důsledku xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxx |
(X) xxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xxxxx |
Xxxxxxx: XXX&xxxx;1 xxxx.&xxxx;78 xxxx.&xxxx;x), xxxxxxxxxx: XXX&xxxx;32 xxxx.&xxxx;34 |
xxxxxxxxxxxxx |
Xxxxxxx kapitálové xxxxxxxx xxxxxx xxxxxxxx, držené xxxxxx xxxxxxxxx xxxx xxxxxx členy konsolidované xxxxxxx. |
||||
xxxxxxxXxxxx |
Xxxxxxx akcie |
||||
ifrs-full |
TreasurySharesMember |
member |
label |
Vlastní akcie [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;1 odst. 106 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx, xxxxxx xxxxxx xxxxxxxxx xxxx xxxxxx xxxxx konsolidované xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxXxxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxx ztráty [xxxxxx] |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;35X xxxx. x), xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxx xxxxxxxxxxx úvěrových xxxxx za xxxx xxxxxx představující xxxxxxxxx xxxxxxx ztráty, jež xxxxxxxx v důsledku xxxxxxx xxxxxxxxxx xxxxxxxx, xxxxx xxxx nastat během xxxxxxxx xxxxxx od xxxx xxxxxxxx. [Xxxxx: Xxx vyčíslení očekávaných xxxxxxxxx xxxxx [xxxxxx]; Xxxxxxxxx xxxxxxx xxxxxx xx xxxx trvání [xxxxxx]] |
||||
xxxx-xxxx |
XxxXxxxxXxxxxxXxxxxxxxxXxxxXxxxxx |
xxxxxx |
xxxxx |
Xxx xxxx xxxx xxxxxxxxxxx účetním xxxxxxx [xxxxxx] |
Xxxxxxxxxx: účinný od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;130 |
xxxxxxxxxxxxx |
Xxxxx člen představuje xxx, xxxxx skončil xxx roky před xxxxxx vykazovaného xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxXxXxxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxx xxxxxxxxx očekávaných xxxxxxxxx xxxxx [xxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, zveřejnění: XXXX 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx členy v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxXxXxxxxxxxxxxXxXxxxxxxxXxxxxxXxxxxxXxxxxx |
xxxxxx [default] |
label |
Typ xxxxxxxxx očekávaných úvěrových xxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;35X, xxxxxxxxxx: IFRS 7 xxxx.&xxxx;35X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx typy xxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxx. Xxxxxxxxx xxxxxxx xxxxxx jsou xxxxxxx xxxxxxxx xxxxxxxxx xxxxx, xxx vahami xxxx xxxxxxxxx rizika neplnění xxxxxxx. Xxxxx xxxx xxxxxxxxxxx také xxxxxxxxxx xxxxxxx xxx osu „Xxx xxxxxxxxx očekávaných xxxxxxxxx xxxxx“, xxxx-xx xxxxxx žádný xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxx smluv [xxxx] |
Xxxxxxx: XXXX&xxxx;15 xxxx. B89 xxxx.&xxxx;x), xxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;96 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx vztah xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxx xxxxx [member] |
Příklad: IFRS 15 xxxx. X89 xxxx.&xxxx;x), xxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;96 písm. a) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxx typy xxxxx xx zákazníky. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx xxx „Xxxx xxxxx“, xxxx-xx xxxxxx žádný xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxx zákazníků [axis] |
Příklad: XXXX 15 odst. X89 písm. c) |
documentation |
Osa xxxxxxx definuje xxxxx xxxx xxxxx v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxx xxxxxxxxx [xxxxxx] |
Xxxxxxx: XXXX 15 odst. X89 xxxx. c) |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxx typy xxxxxxxxx. Xxxxxxxxxxx také xxxxxxxxxx xxxxxxx pro xxx „Typy zákazníků“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxx xxxxxxxxxx xxxxx [axis] |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;X51, xxxxxxxxxx: XXXX 7 xxxx. B52 |
documentation |
Osa xxxxxxx xxxxxxxx vztah xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, kterými xx xxxxxxx vyplněna. |
||||
ifrs-full |
TypesOfFinancialLiabilitiesAxis |
axis |
label |
Typy xxxxxxxxxx xxxxxxx [axis] |
Zveřejnění: XXXX&xxxx;7 xxxx.&xxxx;X51, xxxxxxxxxx: IFRS 7 xxxx. B52 |
documentation |
Osa xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx vyplněna. |
||||
ifrs-full |
TypesOfHedgesAxis |
axis |
label |
Typy zajištění [xxxx] |
Xxxxxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;7 xxxx.&xxxx;22, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X, xxxxxxxxxx: IFRS 7 xxxx.&xxxx;24X, xxxxxxxxxx: XXXX 7 odst. 24C |
documentation |
Osa xxxxxxx xxxxxxxx xxxxx mezi xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxx [member] |
Zveřejnění: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;7 xxxx.&xxxx;22, xxxxxxxxxx: XXXX 7 odst. 24A, zveřejnění: XXXX 7 xxxx.&xxxx;24X, xxxxxxxxxx: XXXX 7 xxxx.&xxxx;24X |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx xxxx xxxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx osu „Xxxx xxxxxxxxx“, není-li xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxx xxxxxxxx [xxxxxx] |
Xxxxxxx: XXXX 7 xxxx. X33 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx typy xxxxxxxxxx xxxxxxxx. Xxxxxxxxxxx xxxx xxxxxxxxxx xxxxxxx xxx osu „Xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxxxxx xxxxx typu xxxxxxxx“, není-li použit xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxXxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxx xxxxxxxxxx xxxxx [axis] |
Obvyklá xxxxx: datum konce xxxxxxxxx 1.&xxxx;1. 2023, XXXX&xxxx;4 – zveřejnění |
documentation |
Osa xxxxxxx definuje xxxxx xxxx xxxxx v tabulce x&xxxx;xxxxxxxxx položkami xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxXxxxxXxxx |
xxxx |
xxxxx |
Xxxx xxxxxxxxx xxxxx [axis] |
Obvyklá praxe: XXXX&xxxx;7 xxxx.&xxxx;39 |
xxxxxxxxxxxxx |
Xxx tabulky xxxxxxxx xxxxx mezi xxxxx x&xxxx;xxxxxxx a řádkovými xxxxxxxxx xxxx pojmy, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxx xxxxxxxxxxxx nemovitého xxxxxxx [xxxx] |
Xxxxxxx praxe: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx a řádkovými xxxxxxxxx xxxx xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxxxxXxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxx xxxxxxxx, xx xxxxx xx xxxxxxxx xxxxxxxx xxxxx [axis] |
Zveřejnění: XXXX 14 xxxx.&xxxx;30, xxxxxxxxxx: IFRS 14 xxxx.&xxxx;33 |
xxxxxxxxxxxxx |
Xxx xxxxxxx definuje xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx nebo xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxXxxx |
xxxx |
xxxxx |
Xxxx xxxxx [xxxx] |
Xxxxxxxxxx: účinný od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;124, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;125, zveřejnění: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;127, xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;128 písm. a), xxxxxxxxxx: XXXX&xxxx;7 odst. 21C, xxxxxxxxxx: XXXX 7 odst. 33, xxxxxxxxxx: IFRS 7 odst. 34 |
documentation |
Osa xxxxxxx xxxxxxxx xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, kterými xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxXxxxxx |
xxxxxx [default] |
label |
Rizika [xxxxxx] |
Xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;124, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 odst. 125, zveřejnění: xxxxxx xx 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;127, xxxxxxxxxx: xxxxxx xx 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;128 xxxx.&xxxx;x), xxxxxxxxxx: XXXX&xxxx;7 xxxx.&xxxx;21X, zveřejnění: XXXX 7 xxxx.&xxxx;33, xxxxxxxxxx: IFRS 7 odst. 34 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxxxx xxxx xxxxx. Představuje xxxx standardní xxxxxxx xxx xxx „Xxxx xxxxx“, xxxx-xx xxxxxx xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxx xxxxx x&xxxx;xxxxxxxx xxxxxxxx xx akcie [axis] |
Zveřejnění: XXXX&xxxx;2 odst. 45 |
documentation |
Osa xxxxxxx xxxxxxxx xxxxx xxxx xxxxx v tabulce x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxXxxxxx |
xxxxxx [default] |
label |
Typy xxxxxxx [xxxxxx] |
Xxxxxxx: IFRS 7 xxxx. X33 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx všechny xxxx xxxxxxx finančních xxxxxxxx. Xxxxxxxxxxx také standardní xxxxxxx pro osu „Xxxxxxxx angažovanost v odúčtovaných xxxxxxxxxx aktivech xxxxx xxxx převodu“, xxxx-xx xxxxxx xxxxx jiný xxxx. |
||||
xxxx-xxxx |
XXXXXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx XXXX [member] |
Obvyklá xxxxx: XXX&xxxx;38 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxx xxxxxxxxxxxxx mobilního xxxxxxxxxxxxxxxxx xxxxxxx (UMTS). [Odkaz: Xxxxxxx a koncese] |
||||
ifrs-full |
UnallocatedAmountsMember |
member |
label |
Nepřiřazené částky [xxxxxx] |
Xxxxxxx: XXXX&xxxx;8 odst. 28, xxxxxxx: XXXX 8 xxxx. XX4 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx, které xxxxxx přiřazeny provozním xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Nealokovaný xxxxxxxx |
Xxxxxxxxxx: XXX&xxxx;36 odst. 133 |
documentation |
Částka goodwillu xxxxxxxxxx xxxxxxxxxx xxxxxxxxx, xxxxx xxxxxx xxxxxxxxx xxxxxxxxxxxx jednotce (xxxxxxx xxxxxxxx). [Odkaz: Xxxxxxxx; Xxxxxxxxxxxx xxxxxxxx [member]; Xxxxxxxxx xxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx [xxxx] |
Xxxxxxxxxx: XXXX 12 xxxx. X4 xxxx. e) |
documentation |
Osa xxxxxxx definuje xxxxx xxxx xxxxx x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, kterými je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxxxxxxx strukturované xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx [axis] |
Zveřejnění: IFRS 12 odst. 19F |
documentation |
Osa xxxxxxx xxxxxxxx vztah xxxx xxxxx v tabulce a řádkovými xxxxxxxxx nebo xxxxx, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxxxxxxXxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx ovládané xxxxxxxxxx xxxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 12 xxxx.&xxxx;19X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx nekonsolidované xxxxxxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxxx. Xxxxxxxxxxx také xxxxxxxxxx xxxxxxx xxx xxx „Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx xxxxxxxx investiční xxxxxxxxx“, xxxx-xx použit xxxxx jiný člen. [Xxxxx: Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx [text xxxxx]; Xxxxxxxxxxxxxxx strukturované xxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: IFRS 12 xxxx. B4 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxx. Xxxxxxxxxxxxx xxxxxxxx xx xxxxxx xxxxxxxx xxxxxxxxx xxx, xxx xxxxxxxxx xxxx xxxxxxx xxxxx xxxxxxxxxxxxxxx xxxxxxxxxx xxxxxx xxx xxxxxxxxxxx, kdo xxxxx účetní xxxxxxxx xxxxxx, xxxxxxxxx xxxx xx xxxxxxxxx xxxxx xxxxxxxx pouze xx xxxxxxxxxxxxxxx xxxxx x&xxxx;xxxxxxxxxx xxxxxxxx xxxx xxxxxx xxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxx. [Xxxxx: Xxxxxxxxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxxxxxxx xxxxxxx xxxxxxx [axis] |
Zveřejnění: XXXX 12 xxxx.&xxxx;19X |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx vztah xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx položkami xxxx xxxxx, xxxxxxx xx xxxxxxx vyplněna. |
||||
ifrs-full |
UnconsolidatedSubsidiariesControlledBySubsidiariesOfInvestmentEntityMember |
member |
label |
Nekonsolidované xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx investiční jednotky [xxxxxx] |
Xxxxxxxxxx: IFRS 12 xxxx.&xxxx;19X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxx jednotky. [Xxxxx: Xxxxxxxxxx investičních xxxxxxxx [xxxx block]; Xxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxxxXxxxxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxxxx xxxxxxx xxxxxxx [member] |
Zveřejnění: XXXX 12 odst. 19B |
documentation |
Tento člen xxxxxxxxxxx nekonsolidované dceřiné xxxxxxx. [Xxxxx: Xxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
UnconsolidatedSubsidiariesThatInvestmentEntityControlsDirectlyMember |
member |
label |
Nekonsolidované dceřiné xxxxxxx xxxxx xxxxxxxx xxxxxxxxxx jednotkou [member] |
Zveřejnění: XXXX 12 xxxx.&xxxx;19X |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxxxxxxxxxxx xxxxxxx podniky, které xxxxxxxxxx xxxxxxxx xxxxxx xxxxx. [Odkaz: Xxxxxxxxxx xxxxxxxxxxxx xxxxxxxx [xxxx xxxxx]; Dceřiné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxxxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, credit |
label |
Podřízené xxxxxxx xxx xxxxx doby xxxxxxxxxx |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx závazků, x&xxxx;xxxxx není stanovený xxx xxxxxxxxxx. [Odkaz: Xxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxxxxXxxXxxxxxxxxxXxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxx x&xxxx;xxxxx papíry xxxxxxxxxxx xxxx xxxxx xxxxxx [xxxx] |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxx xxxxxxx xxxxxxxx vztah xxxx xxxxx x&xxxx;xxxxxxx a řádkovými xxxxxxxxx nebo xxxxx, xxxxxxx xx tabulka xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxXxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxxx xxxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX 1 xxxx.&xxxx;112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx xxxxxxxxxx xxxxxxx xxx xxx „Podkladový xxxxxxxxxx nástroj x&xxxx;xxxxx xxxxxx xxxxxxxxxxx xxxx xxxxx xxxxxx“, xxxx-xx xxxxxx žádný xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxXxxxxxxXxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxxXxxxxxxxxXxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxxxx peněžní xxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx |
Xxxxxxxxxx: IFRS 7 xxxx.&xxxx;42X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxxxxx xxxxxxx xxxxxx, které xxxxx xxxx xxxxx xxx nezbytné ke xxxxxxxx odkupu odúčtovaných xxxxxxxxxx xxxxx (např. xxxxxxxxxx xxxx x&xxxx;xxxxx xxxxxxx). [Odkaz: Xxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxXxxxxxXxxxxxXxXxxxxxxXxxxxxxxxxxXxXxxxxxxxxXxXxxxxxxxxxXxxxxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxxxx očekávané xxxxxxx ztráty při xxxxxxxx xxxxxxxxxx xxxxxxx xxxxxxxxxxxx nakoupených xxxx xxxxxxxxx xxxxxxx znehodnocených xxxxxxxxxx xxxxx |
Xxxxxxxxxx: XXXX 7 xxxx.&xxxx;35X xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx očekávaných xxxxxxxxx ztrát xxx xxxxxxxx zaúčtování finančních xxxxx xxxxxxx xxxxxxxxxxxx x&xxxx;xxxxxxx xxxxxxxxxxxx xxxxxx xxxx xxxxxxxxx xxxx xxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxXxxxxXxxxxxxxXxXxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxxxxxx xxxxxxxxxx xxxxxx, které xxxx být xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;94 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxx xxxxxx, xxxxx xxxx xxx xxxxxxxx. Xxxxxxxx xxxxxxx xx xxxxxxx, xxxxx převádí x&xxxx;xxxxxxxx xxxxxxx xxxxxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxx xxxxxxxxxxxx xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxxxxxXxxxxXxxxxxxxXxXxXxxxxxxx |
X&xxxx;xxxxxxx, debit |
label |
Nediskontované xxxxxxxxxx xxxxxx xxxxxxxxxxxx xxxxxxxx, které xxxx xxx obdrženy |
Zveřejnění: IFRS 16 xxxx.&xxxx;97 |
xxxxxxxxxxxxx |
Xxxxxx nediskontovaných xxxxxxxxxxxx xxxxxx xxxxxxxxxxxx leasingu, xxxxx xxxx xxx xxxxxxxx. Xxxxxxxxxx xxxxxxx xx xxxxxxx, který xxxxxxxxx x&xxxx;xxxxxx všechna xxxxxx x&xxxx;xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxxx podkladového xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxxx xxxxxxxx |
Xxxxxxx: XXX 7 xxxx.&xxxx;50 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxx xxxxxxxxxx xxxxxxxx, xxxxx xxxxx xxx x&xxxx;xxxxxxxxx xxx xxxxxxx xxxxxxxx xxxxxxx x&xxxx;x&xxxx;xxxxxxxxxx kapitálových xxxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxXxxxxxxxXxXxxxxxxXxxxxXxxxxxxxXxxxxxxxxx |
(X) xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxxx finanční xxxxxx týkající se xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;16 xxxx.&xxxx;94 |
xxxxxxxxxxxxx |
Xxxxxx nerealizovaných xxxxxxxxxx xxxxxx xxxxxxxxxx xx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx. Finanční xxxxxxx xx xxxxxxx, xxxxx xxxxxxx v podstatě xxxxxxx xxxxxx a užitky xxxxxxxxxxx z vlastnictví podkladového xxxxxx. [Odkaz: Finanční xxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxxxx xxxxxxxx xxxxxx xxxxxxxx xx xxxxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxxxxxxx xxxxxxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;37 xxxx.&xxxx;x), xxxxxxx: xxxxx xxxxx platnosti 1.&xxxx;1.&xxxx;2023, XXXX 4 xxxx.&xxxx;XX22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx závazku x&xxxx;xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxx xxxxx, které xxxxx xxxx xxxxxxxxxx. [Xxxxx: Xxxx pojistných xxxxx [member]] |
||||
ifrs-full |
UnobservableInputsAxis |
axis |
label |
Nepozorovatelné vstupní xxxxxxxx [xxxx] |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), xxxxxxx xxxxx: IFRS 13 xxxx.&xxxx;93 písm. h) |
documentation |
Osa xxxxxxx xxxxxxxx xxxxx xxxx členy x&xxxx;xxxxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxx xxxxx, xxxxxxx je xxxxxxx vyplněna. |
||||
ifrs-full |
UnobservableInputsMember |
member [xxxxxxx] |
xxxxx |
Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX&xxxx;13 xxxx.&xxxx;93 xxxx.&xxxx;x), xxxxxxx xxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx nepozorovatelné xxxxxxx xxxxxxxx. Představuje xxxx xxxxxxxxxx xxxxxxx pro xxx „Xxxxxxxxxxxxxxx xxxxxxx xxxxxxxx“, není-li použit xxxxx xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxx xxxxxxxx |
Xxxxxxx: xxxxx xxxxx xxxxxxxxx 1. 1. 2023, XXXX 7 xxxx.&xxxx;36 xxxx.&xxxx;x), xxxxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, XXXX 7 xxxx.&xxxx;XX24 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxx úvěrové xxxxxxxx, xxxxx xxxxxx hodnocena xxxxxxxxx xxxxxxxxxxx xxxxxxxxxx. [Xxxxx: Xxxxxxx expozice] |
||||
commentaryGuidance |
Pro xxxxx prvek by xxxx xxx xxxxxxxxx xxxxxx kladná xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, bude xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XBRL. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Kumulované xxxxxx, amortizace a znehodnocení [xxxxxx]; Kumulované znehodnocení [xxxxxx]; Xxxx úprav xxxxxxxx xxxxxx vykázaných xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx maximální xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx na xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx částek [xxxxxx]; Finanční xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx u penězotvorné jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [member]; Finanční xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx účetních xxxxxx [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx požadovaných xxxxxxxxx IFRS [member]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx od požadavku xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx xxxxx [member]; Xxxxxxx příslib z definovaných xxxxxxx (v současné xxxxxxx) [xxxxxx]; Xxxx určená xxxxxxx [member]; Podíl xxxxxxxxxxx na xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Účinek diverzifikace xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxXxxxxxxxXxxxxXxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxxxxxx kurzové xxxxx (ztráty) [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;12 xxxx.&xxxx;81&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx zisky (xxxxxx) xx změn xxxxxxxx xxxxx, které xxxxx xxxxxx xxxxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxXxXxxxxxXxXxxxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxx xx xxxxxxxx xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXXX&xxxx;12 xxxx.&xxxx;22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxx xx xxxxxxxx přidružených xxxxxxx, xxxxx účetní jednotka xxxxxxxx xxxxxxx xxxx xxxxx xx ztrátách xxx uplatnění ekvivalenční xxxxxx. [Xxxxx: Xxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxxxxXxxxxXxXxxxxxXxXxxxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxx xx ztrátách xxxxxxxxxx podniků |
Zveřejnění: XXXX&xxxx;12 xxxx.&xxxx;22 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxx na xxxxxxxx xxxxxxxxxx podniků, xxxxx xxxxxx xxxxxxxx xxxxxxxx xxxxxxx xxxx xxxxx xx xxxxxxxx xxx xxxxxxxxx xxxxxxxxxxxx metody. [Xxxxx: Společné xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxXxxxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx nezajištěné xxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx přijatých xxxxx od xxxx, xxxxx nebyly xxxxxxxxx xxxxxxxxxxx. [Odkaz: Xxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxxXxxxxxxxXxxxxXxxxxxxxxx |
(X) duration, xxxxx |
xxxxx |
Xxxxxxxxxxx xxxxxxx, které xxxx xxxxxxx, xxxx rezervy |
Zveřejnění: XXX 37 xxxx.&xxxx;84 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxx xxxxxx xxxxxx, xxxxx xxxx zrušeny. [Xxxxx: Xxxx xxxxxxx] |
||||
xxxxxxxXxxxx |
Xxxxxxxxxxx xxxxxxx, xxxxx byly xxxxxxx, xxxx xxxxxxx |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxXxxXxxxxXxXxxxxxxxXxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxx xxxxxxx, xxx xxxxx xx xxxxxxxx daňová xxxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxx xxxxxxxx xxxxxxx, xxx které xx xxxxxxxx daňová xxxxxxxxxx xxxxxxxxxx xx xxxxxx o finanční pozici. [Xxxxx: Nevyužité xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx by xxxx xxx xxxxxxxxx xxxxxx xxxxxx xxxxxxx XBRL. Xxxxx xx tento xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx xxxxx xxxxx zápornou xxxxxxx XBRL. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx x&xxxx;xxxxxxxxxxxx [member]; Xxxxxxxxxx znehodnocení [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx xxxxxxxxx xxxx xxxxx [xxxxxx]; Xxxxx xxxxxxxx xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx částek [member]; Xxxxxxxx xxxxxxxx přijatých (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Finanční prognóza xxxxx (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní veličina xxx xxxxxxx [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Xxxxxxx (xxxxxxx) xxxxxxxxx xxxxxxx účetních xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) způsobený xxxxxxxx xx požadavku xxxxxxxxx XXXX [xxxxxx]; Přírůstek (xxxxxx) xxxxxxxxx xxxxxxxxxxxx xxxxxxx účetního xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [member]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx z definovaných xxxxxxx (x&xxxx;xxxxxxxx xxxxxxx) [xxxxxx]; Xxxx xxxxxx xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx částce xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx akcie [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxx odpočty [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;12 xxxx.&xxxx;81&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx xxxxxxx, které xxxx xxxxxxxx x&xxxx;xxxxxxxxx xx xxx, xxx mohly xxx xxxxxxx xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxXxxxxxXxxXxxxxXxXxxxxxxxXxxXxxxxXxxxxxxxxx |
X&xxxx;xxxxxxx |
xxxxx |
Xxxxxxxxx xxxxxx ztráty, pro xxxxx xx xxxxxxxx xxxxxx xxxxxxxxxx xxxxxxxxxx |
Xxxxxxxxxx: XXX 12 xxxx.&xxxx;81 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx nevyužitých xxxxxxxx xxxxx, pro xxxxx xx xxxxxxxx xxxxxx pohledávka xxxxxxxxxx xx xxxxxx o finanční xxxxxx. [Odkaz: Nevyužité xxxxxx xxxxxx [member]] |
||||
commentaryGuidance |
Pro xxxxx xxxxx xx xxxx být xxxxxxxxx xxxxxx xxxxxx hodnota XXXX. Xxxxx xx xxxxx xxxxx xxxxxxx x&xxxx;xxxxxxxx členy, xxxx xxxxx xxxxx xxxxx xxxxxxxx xxxxxxx XXXX. [Xxxxx: Kumulované xxxxxx x&xxxx;xxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxx, amortizace x&xxxx;xxxxxxxxxxxx [xxxxxx]; Xxxxxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx vykázaných xxxxx xxxxxxxxxxx XXXX [xxxxxx]; Xxxxx maximální xxxx xxxxx [xxxxxx]; Xxxxx přechodu xx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Finanční xxxxxxxx xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx u penězotvorné jednotky, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx ocenění [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [member]; Xxxxxxx (xxxxxxx) xxxxxxxxx změnami xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx účetních xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxx xxxxxxxx pravidel xxxxxxxxxxxx xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobené xxxxxxxx xxxx předchozích xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxx xx xxxxxxxxx xxxxxxxxx IFRS [xxxxxx]; Xxxxxxxxx (úbytek) způsobený xxxxxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [member]; Xxxxxxxx xxxxxxx sesouhlasení [xxxxxx]; Xxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxxxx z definovaných xxxxxxx (x&xxxx;xxxxxxxx hodnotě) [xxxxxx]; Xxxx xxxxxx xxxxxxx [member]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx x&xxxx;xxxxxxxxxx xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [member]] |
||||
ifrs-full |
UnusedTaxLossesMember |
member |
label |
Nevyužité xxxxxx xxxxxx [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;12 xxxx.&xxxx;81&xxxx;xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxxxx, xxxxx xxxxxxx x&xxxx;xxxxxxxxx xx xxx, xxx mohly xxx využity xxxxx xxxxxxxxx xxxxxxxxxxxx xxxxx. |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxXxxxxxXxXxxx |
XXX |
xxxxx |
Xxxxxxxxx, xxxxx xx xxxxxxx xxxx xxxx, biologická xxxxxx, x&xxxx;xxxxxxxxxx xxxx |
Xxxxxxxxxx: XXX 41 odst. 54 xxxx. e) |
documentation |
Životnost, která xx xxxxxxx xxxx xxxx, xxxxxxx pro xxxxxxxxxx aktiva. [Odkaz: Xxxxxxxxxx xxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxXxxxxxXxxxxXxxxXxxxxxxx |
XXX |
xxxxx |
Xxxxxxxxx, xxxxx xx oceněna jako xxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX 38 odst. 118 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx, xxxxx xx xxxxxxx xxxx doba, xxxxxxx xxx xxxxxxxx aktiva x&xxxx;xxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxXxXxxxxxXxXxxxXxxxxxxxxxXxxxxxxxXxxxXxxxx |
XXX |
xxxxx |
Xxxxxxxxx, která xx xxxxxxx xxxx xxxx, xxxxxxxxxx xxxxxxxx xxxxxxx, xxxxx xxxxxxxxxx ceny |
Zveřejnění: XXX 40 odst. 79 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx, xxxxx xx xxxxxxx xxxx xxxx, použitá xxx xxxxxxxxxx xxxxxxxx xxxxxxx. [Xxxxx: Xxxxxxxxxx nemovitý xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxXxXxxxxxXxXxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
XXX |
xxxxx |
Xxxxxxxxx, xxxxx je xxxxxxx jako xxxx, xxxxxxx, budovy x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 16 odst. 73 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx, xxxxx xx xxxxxxx jako xxxx, použitá x&xxxx;xxxxxxx, xxxxx a zařízení. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxXxxxxXxxxxxxXxxxxXxxxxxxxxxXxxxxxXxXxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxxx, která je xxxxxxx x&xxxx;xxxxxxxxxxx nebo xxxxxx xxxxxxxxx jednotkách, xxxxxxxxxx aktiva, x&xxxx;xxxxxxxxxx xxxx |
Xxxxxxxxxx: IAS 41 xxxx.&xxxx;54 písm. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx, xxxxx xx oceněna x&xxxx;xxxxxxxxxxx xxxx xxxxxx xxxxxxxxx xxxxxxxxxx, xxxxxxx x&xxxx;xxxxxxxxxxxx aktiv. [Xxxxx: Xxxxxxxxxx aktiva] |
||||
ifrs-full |
UsefulLifeMeasuredInProductionOrOtherSimilarUnitsIntangibleAssetsOtherThanGoodwill |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxxxx, xxxxx xx xxxxxxx x&xxxx;xxxxxxxxxxx xxxx jiných xxxxxxxxx xxxxxxxxxx, xxxxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx |
Xxxxxxxxxx: XXX 38 xxxx.&xxxx;118 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxxxxx, xxxxx xx xxxxxxx x&xxxx;xxxxxxxxxxx xxxx xxxxxx xxxxxxxxx xxxxxxxxxx, xxxxxxx u nehmotných aktiv x&xxxx;xxxxxxxx xxxxxxxxx. [Odkaz: Xxxxxxxx aktiva x&xxxx;xxxxxxxx xxxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxXxxxXxxxxxxxXxXxxxxxxxxxXxXxxxxXxxxxxxXxxxxXxxxxxxxXxxxxXxxXxxxxxxxx |
X.XX xxxxxxxx |
xxxxx |
Xxxxxxxxx, xxxxx xx xxxxxxx x&xxxx;xxxxxxxxxxx xxxx jiných xxxxxxxxx xxxxxxxxxx, xxxxxxx, budovy x&xxxx;xxxxxxxx. |
Xxxxxxxxxx: IAS 16 xxxx.&xxxx;73 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxxxxx, xxxxx xx xxxxxxx x&xxxx;xxxxxxxxxxx xxxx xxxxxx xxxxxxxxx xxxxxxxxxx, xxxxxxx x&xxxx;xxxxxxx, xxxxx x&xxxx;xxxxxxxx. [Xxxxx: Xxxxxxx, xxxxxx x&xxxx;xxxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxxxxxXxxxxxxxxXxxxxxxXxxXxxxxxXxxxxxXxXxxxxxxxxXxxxxx |
(X) xxxxxxxx, debit |
label |
Využití, xxxxxxx na xxxxxxx xxxxxx finančních aktiv |
Obvyklá xxxxx: datum xxxxx xxxxxxxxx 1.&xxxx;1.&xxxx;2023, IFRS 7 xxxx.&xxxx;16 |
xxxxxxxxxxxxx |
Xxxxxxx rezerv xx xxxxxxx ztráty xxxxxxxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx rezerv. [Odkaz: Xxxxxxx na xxxxxxx xxxxxx xxxxxxxxxx aktiv] |
||||
negatedLabel |
Využití, xxxxxxx xx xxxxxxx xxxxxx finančních xxxxx |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxxxxx xx veřejné xxxxxx |
Xxxxxxx xxxxx: XXX 1 odst. 112 písm. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxxxxxxxxxx xx xxxxxxxxxxx veřejných xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxx xxxxxxxx [xxxxxx] |
Xxxxxxxxxx: XXXX 13 xxxx.&xxxx;93 xxxx. d) |
documentation |
Tento xxxx představuje xxxxxxxxx xxxxxxxx, xxxxx xxxxxx xxxxxxxx xxxxxxx při xxxxxxx xxxxxxx xxxxxxxx. Xxxxxxxxxxx xxxx standardní xxxxxxx pro xxx „Xxxxxxxxx xxxxxxxx xxxxxxx xxx ocenění reálnou xxxxxxxx“, není-li xxxxxx xxxxx xxxx člen. [Xxxxx: X&xxxx;xxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxxxxXxxxXxXxxxXxxxxXxxxxxxxxxxXxxx |
xxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx použité xxx xxxxxxx reálnou xxxxxxxx [axis] |
Zveřejnění: XXXX 13 xxxx.&xxxx;93 xxxx. x) |
xxxxxxxxxxxxx |
Xxx tabulky definuje xxxxx xxxx xxxxx x&xxxx;xxxxxxx a řádkovými xxxxxxxxx xxxx pojmy, xxxxxxx xx xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxXxxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xxx z přidané xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;78 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx xxxx x&xxxx;xxxxxxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxxXxxXxxxxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxxxx x&xxxx;xxxx x&xxxx;xxxxxxx hodnoty |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxx xxxxxxxxxxxxx x&xxxx;xxxx x&xxxx;xxxxxxx hodnoty. |
||||
ifrs-full |
ValueAtRisk |
X instant |
label |
Hodnota v riziku |
Obvyklá xxxxx: IFRS 7 xxxx.&xxxx;41 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxxxxxxx xxxxxx xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxxx xx trhu, na xxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxx a horizontu xxxxxx. |
||||
xxxxxxxxxxXxxxxxxx |
Xxx xxxxx xxxxx xx xxxx být xxxxxxxxx xxxxxx xxxxxx xxxxxxx XXXX. Xxxxx xx xxxxx xxxxx používá x&xxxx;xxxxxxxx xxxxx, xxxx xxxxx nutné xxxxx xxxxxxxx hodnotu XBRL. [Xxxxx: Xxxxxxxxxx xxxxxx x&xxxx;xxxxxxxxxx [member]; Xxxxxxxxxx xxxxxx, xxxxxxxxxx a znehodnocení [xxxxxx]; Xxxxxxxxxx znehodnocení [xxxxxx]; Xxxx xxxxx xxxxxxxx xxxxxx vykázaných xxxxx xxxxxxxxxxx GAAP [xxxxxx]; Xxxxx xxxxxxxxx xxxx aktiv [xxxxxx]; Xxxxx přechodu na xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx xxxxxxxxxxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxx prognóza xxxxxxxxx (xxxxxxxxx) xxxxxxxxx xxxx x&xxxx;xxxxxxxxxxxx xxxxxxxx, xxxxxxx veličina xxx xxxxxxx [xxxxxx]; Finanční xxxxxxxx zisku (ztráty) x&xxxx;xxxxxxxxxxxx xxxxxxxx, vstupní xxxxxxxx pro xxxxxxx [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxx xxxxxxxx xxxxxxxx [xxxxxx]; Zvýšení (xxxxxxx) způsobené xxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Přírůstek (xxxxxx) způsobený xxxxxxx xxxxxxxx xxxxxxxx požadovaných xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (úbytky) xxxxxxxxx xxxxxxxx xxxx xxxxxxxxxxx xxxxxxxx xxxxxx [xxxxxx]; Xxxxxxxxx (xxxxxx) xxxxxxxxx xxxxxxxx xx požadavku xxxxxxxxx XXXX [xxxxxx]; Xxxxxxxxx (xxxxxx) způsobený xxxxxxxxxxxx změnami xxxxxxxx xxxxxxxx [xxxxxx]; Xxxxxxxx xxxxxxx xxxxxxxxxxxx [xxxxxx]; Xxxxxx plánu [xxxxxx]; Xxxxxxx příslib x&xxxx;xxxxxxxxxxxx xxxxxxx (v současné hodnotě) [xxxxxx]; Nově určená xxxxxxx [xxxxxx]; Xxxxx xxxxxxxxxxx xx xxxxxx xxxxxxxxxxx z pojistných xxxxx [xxxxxx]; Xxxxxx xxxxxxxxxxxxx xxxxx [xxxxxx]; Xxxxxxx xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxXxXxxxxxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;38 xxxx.&xxxx;119 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxx nehmotných xxxxx představující xxxxxx xxxx a) xxxxxxx xxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxx x&xxxx;xxxxxxxxxx xxxxxxxxxx závazků x&xxxx;xxxxxxxx xxxxxxxxx a b) xxxxxxx xxxxxxx oceněného v souladu x&xxxx;xxxxxxxx xxxxxxx pojistitele xxx xxxxxxxx xxxxxxx, xxxxx xxxx. [Odkaz: Xxxxxxxxx xxxxxxxxx [member]] |
||||
ifrs-full |
Vehicles |
X instant, xxxxx |
xxxxx |
Xxxxxxxx prostředky |
Obvyklá xxxxx: XXX&xxxx;16 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxx pozemků, xxxxx x&xxxx;xxxxxxxx xxxxxxxxxxxxxxx xxxxxxxx xxxxxxxxxx používané xxx xxxxxxxxxx xxxxxx xxxxxxxx, a to xxxxxxx xxxxxxx, xxxxxxxx xxxxxxx x&xxxx;xxxx. [Xxxxx: Pozemky, xxxxxx a zařízení] |
||||
totalLabel |
Dopravní xxxxxxxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxx [member] |
Obvyklá xxxxx: XXX&xxxx;16 odst. 37 |
documentation |
Tento xxxx xxxxxxxxxxx xxxxx xxxxxxx, xxxxx a zařízení xxxxxxxxxxxxx xxxxxxxx prostředky používané xxx xxxxxxxxxx xxxxxx xxxxxxxx, a to zejména xxxxxxx, motorová vozidla x&xxxx;xxxx. [Odkaz: Xxxxxxx, xxxxxx a zařízení] |
||||
ifrs-full |
VoluntaryChangesInAccountingPolicyAxis |
axis |
label |
Dobrovolné změny xxxxxxxx pravidel [axis] |
Zveřejnění: XXX&xxxx;8 odst. 29 |
documentation |
Osa xxxxxxx xxxxxxxx vztah mezi xxxxx v tabulce a řádkovými xxxxxxxxx xxxx xxxxx, xxxxxxx je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxXxxxxx |
xxxxxx [xxxxxxx] |
xxxxx |
Xxxxxxxxxx xxxxx xxxxxxxx pravidel [xxxxxx] |
Xxxxxxxxxx: XXX&xxxx;8 xxxx.&xxxx;29 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx změny xxxxxxxx xxxxxxxx, xxxxx zajistí, xx xxxxxx xxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxxxxxxxxxx xxxxxxxxx x&xxxx;xxxxxxxx xxxxxxxxx, xxxxxx událostí nebo xxxxxxxxx xx xxxxxxxx xxxxxx, finanční výkonnost xxxx xxxxxxx xxxx xxxxxx xxxxxxxx. Dřívější xxxxxxx xxxxxxxxx XXXX xx xxxxxxxxxx xx xxxxxxxxxxx xxxxx xxxxxxxx xxxxxxxx. Představuje xxxx xxxxxxxxxx hodnotu pro xxx „Xxxxxxxxxx xxxxx xxxxxxxx xxxxxxxx“, xxxx-xx xxxxxx žádný xxxx xxxx. |
||||
xxxx-xxxx |
XxxxxXxxXxxxxxxx |
X&xxxx;xxxxxxxx, xxxxx |
xxxxx |
Xxxx x&xxxx;xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;19 odst. 9 |
documentation |
Třída xxxxxxx xx xxxxxxxxxxxxx xxxxxxx, xxxxx xxxxxxxxxxx xxxx a platy. [Odkaz: Xxxxxxx xx xxxxxxxxxxxxx xxxxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx x&xxxx;xxxxxxx |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;55 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxx x&xxxx;xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xx waranty |
Obvyklá xxxxx: XXX 1 xxxx.&xxxx;78 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx vlastního xxxxxxxx vyplývající x&xxxx;xxxxx xxxxxxx na xxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxx xx xxxxx. [Xxxxx: Xxxx xxxxx xxxxxxxx na xxxxx] |
||||
xxxx-xxxx |
XxxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xx xxxxxxx [xxxxxx] |
Xxxxxxx xxxxx: XXX&xxxx;1 xxxx.&xxxx;108 |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje xxxxxx xxxxxxxxx kapitálu xxxxxxxxxxx x&xxxx;xxxxx xxxxxxx na xxxxx xxxxx x&xxxx;xxxxxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxx x&xxxx;xxxxxx xxxxxx na xxxxx. [Odkaz: Xxxx xxxxx xxxxxxxx na xxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxxxXxxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxx xxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;88 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxx xx odhadovaných nákladů xx xxxxxx zboží x&xxxx;xxxxxx xx prodané xxxxxxx. [Xxxxx: Xxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxxx xx xxxxxx |
Xxxxxxx: IAS 37 xxxx. –, xxxxxxx: 1 Xxxxxx, xxxxxxx: XXX&xxxx;37 xxxx.&xxxx;87 |
xxxxxxxxxxxxx |
Xxxxxx rezerv xx odhadované xxxxxxx xx xxxxxx xxxxx x&xxxx;xxxxxx xx xxxxxxx xxxxxxx. [Xxxxx: Rezervy] |
||||
totalLabel |
Rezervy xx xxxxxx celkem |
||||
ifrs-full |
WarrantyProvisionAbstract |
label |
Rezervy xx xxxxxx [abstract] |
||
ifrs-full |
WarrantyProvisionMember |
member |
label |
Rezervy xx xxxxxx [xxxxxx] |
Xxxxxxx: XXX&xxxx;37 xxxx. –, xxxxxxx: 1 Xxxxxx, xxxxxxx: IAS 37 xxxx.&xxxx;87 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxxx xx odhadované xxxxxxx xx xxxxxx xxxxx x&xxxx;xxxxxx xx xxxxxxx xxxxxxx. [Odkaz: Xxxxxxx xxxxxxx [member]] |
||||
ifrs-full |
WeightedAverageCostOfCapitalMeasurementInputMember |
member |
label |
Vážený xxxxxx xxxxxxx xxxxxxxx, xxxxxxx xxxxxxxx xxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXXX 13 xxxx.&xxxx;93 odst. x), xxxxxxx: XXXX 13 xxxx. XX63 |
xxxxxxxxxxxxx |
Xxxxx člen xxxxxxxxxxx vážený xxxxxx xxxxxxx xxxxxxxx, xxxxx xx použit xxxx xxxxxxx xxxxxxxx xxx xxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxXxxxxxxXxxxxxxXxxxxxxxxx2019 |
XXX |
xxxxx |
Xxxxxx xxxxxx xxxx xxxxxx závazného xxxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: XXX 19 xxxx.&xxxx;147 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx průměr xxxx xxxxxx xxxxxxxxx příslibu x&xxxx;xxxxxxxxxxxx požitků. [Odkaz: Xxxxxx xxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxxxxXxXxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx2019 |
X.XX xxxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxxxxxx v rámci xxxxxxx x&xxxx;xxxxxxxx vázaných xx xxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;2 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx (tzn. xxxxxxxx jiných xxx xxxxxxx xxxx) realizovatelných x&xxxx;xxxxx smlouvy o úhradách xxxxxxxx xx xxxxx. [Xxxxx: Xxxxxx xxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxxxxXxXxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxXxXxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx2019 |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxxxxxxx ceny xxxxxxxxx xxxxxxxxxxxx xxxxxxxx realizovaných xxxx převedených x&xxxx;xxxxx xxxxxxx o úhradách vázaných xx xxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;2 odst. 45 |
documentation |
Vážený xxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx (xxx. xxxxxxxx xxxxxx xxx xxxxxxx xxxx) xxxxxxxxxxxxx xxxx xxxxxxxxxxx v rámci xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx akcie. [Xxxxx: Xxxxxx průměr [member]] |
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ifrs-full |
WeightedAverageExercisePriceOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement2019 |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxxxxxxx xxxx xxxxxxxxx kapitálových xxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx akcie |
Obvyklá praxe: XXXX&xxxx;2 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxx ceny ostatních xxxxxxxxxxxx nástrojů (xxx. xxxxxxxx jiných xxx xxxxxxx opce) xxxxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx akcie. [Xxxxx: Xxxxxx průměr [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxxxxXxXxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx2019 |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxxxxxxx ceny ostatních xxxxxxxxxxxx xxxxxxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxx o úhradách xxxxxxxx xx akcie |
Obvyklá xxxxx: XXXX&xxxx;2 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxx xxxx xxxxxxxxx kapitálových xxxxxxxx (xxx. xxxxxxxx xxxxxx xxx xxxxxxx xxxx) xxxxxxxxxx v rámci xxxxxxx x&xxxx;xxxxxxxx vázaných xx xxxxx. [Xxxxx: Vážený xxxxxx [member]] |
||||
ifrs-full |
WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019 |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx xxxxxx realizační xxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx na xxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;2 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxx průměr realizační xxxx ostatních xxxxxxxxxxxx xxxxxxxx (xxx. xxxxxxxx xxxxxx xxx xxxxxxx xxxx) xxxxxxxxxxxx v rámci xxxxxxx x&xxxx;xxxxxxxx vázaných xx akcie. [Xxxxx: Xxxxxx xxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxxxxXxXxxxxXxxxxxXxxxxxxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx2019 |
X.XX xxxxxxx |
xxxxx |
Xxxxxx průměr xxxxxxxxxx xxxx ostatních xxxxxxxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx |
Xxxxxxx xxxxx: XXXX&xxxx;2 xxxx.&xxxx;45 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxx ceny ostatních xxxxxxxxxxxx xxxxxxxx (xxx. xxxxxxxx xxxxxx než xxxxxxx xxxx) xxxxxxxx x&xxxx;xxxxx smlouvy o úhradách xxxxxxxx xx akcie. [Xxxxx: Xxxxxx xxxxxx [xxxxxx]] |
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xxxxxxXxxxxXxxxx |
Xxxxxx xxxxxx realizační xxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxxxx x&xxxx;xxxxx xxxxxxx o úhradách xxxxxxxx xx xxxxx na xxxxxxx xxxxxx |
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xxxxxxXxxXxxxx |
Xxxxxx xxxxxx xxxxxxxxxx ceny xxxxxxxxx xxxxxxxxxxxx nástrojů žijících x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx xx konci xxxxxx |
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xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxxxxXxXxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx2019 |
X.XX xxxxxxx |
xxxxx |
Xxxxxx průměr xxxxxxxxxx xxxx xxxxxxxxx xxxx xxxxxxxxxxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx vázaných xx xxxxx. |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;45 xxxx. b) xxx xxx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxx xxxx akciových xxxx realizovatelných x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx vázaných xx xxxxx. [Odkaz: Xxxxxx xxxxxx [member]] |
||||
ifrs-full |
WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019 |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxx xxxxxxxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx na xxxxx |
Xxxxxxxxxx: IFRS 2 xxxx.&xxxx;45 písm. x) xxx xx) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxx xxxxxxxxxxxxx x&xxxx;xxxxx xxxxxxx o úhradách xxxxxxxx xx akcie. [Xxxxx: Xxxxxx průměr [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxxxxXxXxxxxXxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx2019 |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx xxxxxx realizační xxxx akciových xxxx xxxxxxxxxx v rámci xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx na xxxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;45 xxxx. b) xxx v) |
documentation |
Vážený xxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx. [Xxxxx: Xxxxxx xxxxxx [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxxxxXxXxxxxXxxxxxxXxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx2019 |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxxxxxxx xxxx akciových xxxx xxxxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;45 xxxx. x) xxx iii) |
documentation |
Vážený průměr xxxxxxxxxx xxxx xxxxxxxxx xxxx propadlých x&xxxx;xxxxx xxxxxxx o úhradách xxxxxxxx xx xxxxx. [Xxxxx: Xxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxxxxXxXxxxxXxxxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx2019 |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx průměr realizační xxxx xxxxxxxxx opcí xxxxxxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx vázaných xx xxxxx |
Xxxxxxxxxx: XXXX&xxxx;2 xxxx.&xxxx;45 xxxx.&xxxx;x) xxx ii) |
documentation |
Vážený xxxxxx realizační xxxx xxxxxxxxx xxxx xxxxxxxxxxxx x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx akcie. [Xxxxx: Xxxxxx průměr [xxxxxx]] |
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xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxxxxXxXxxxxXxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxxXxxxxxxxxXxxxxxXxxxxxXxXxxxXxXxxxxxxx2019 |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx průměr xxx xxxxx x&xxxx;xxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxx xxxxxxxxxxxxx xxxxx xxxxxxxx xxxxxx v rámci xxxxxxx x&xxxx;xxxxxxxx vázaných xx xxxxx |
Xxxxxxxxxx: XXXX&xxxx;2 xxxx.&xxxx;45 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxx xxxxx x&xxxx;xxxx xxxxxxxxx x&xxxx;xxxxxxxxx xxxx realizovaných x&xxxx;xxxxx smlouvy x&xxxx;xxxxxxxx xxxxxxxx xx akcie. [Xxxxx: Xxxxxxx o úhradách xxxxxxxx xx xxxxx [xxxxxx]; Xxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxXxxxxXxXxxxxXxxxxxxXxxxxxxxxxxXxXxxxxxxxxxXxxxxxxXxxxxxxxxxx2019 |
X.XX instant |
label |
Vážený xxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxx xxxxxxxx v rámci xxxxxxx o úhradách xxxxxxxx xx xxxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;45 písm. x) bod x), xxxxxxxxxx: XXXX 2 xxxx.&xxxx;45 písm. b) xxx vi) |
documentation |
Vážený xxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxx žijících x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx vázaných xx akcie. [Odkaz: Xxxxxx xxxxxx [xxxxxx]] |
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xxxxxxXxxxxXxxxx |
Xxxxxx xxxxxx xxxxxxxxxx ceny xxxxxxxxx opcí xxxxxxxx x&xxxx;xxxxx smlouvy o úhradách xxxxxxxx xx xxxxx xx xxxxxxx xxxxxx |
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xxxxxxXxxXxxxx |
Xxxxxx xxxxxx xxxxxxxxxx ceny xxxxxxxxx xxxx žijících x&xxxx;xxxxx xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx akcie xx xxxxx xxxxxx |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxXxxxxXxXxxxxxxxxxxXxxxXxxxxXxxxxxXxxxxxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxxx xxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx nástrojů xx xxx jejich xxxxxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;47 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxx xxxxxxx ostatních xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxx xxxxxx xxx akciové xxxx ke xxx xxxxxx xxxxxxx. [Odkaz: Xxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxXxxxxXxXxxxxxxxxxxXxxxXxxxxXxxxxxxXxxxxxx |
X&xxxx;xxxxxxx, xxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxxx xxxxxxx xx xxx xxxxxxx, xxxxxxxxxx xxxxxxx xxxx |
Xxxxxxxxxx: XXXX 2 xxxx.&xxxx;47 písm. a) |
documentation |
Vážený průměr xxxxxx xxxxxxx xxxxxxxxx xxxx poskytnutých během xxxxxx xx xxx xxxxxx xxxxxxx. [Odkaz: Xxxxxx xxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxXxxxxxxxxxxXxxxxxxxxXxxxXxxxxxxXxXxxxxXxxxxxxxxxxXxxxxxxxxxXxXxxxXxXxxxxxxXxxxxxxxxxxXxXXXX16 |
X.XX xxxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxxxxxxxx xxxxxxxx xxxxxxx míry xxxxxxxxx na xxxxxxx x&xxxx;xxxxxxxx xxxxxxxx xx xxx xxxxxxx xxxxxxxx xxxxxxxxx XXXX&xxxx;16 |
Xxxxxxxxxx: IFRS 16 xxxx.&xxxx;X12 písm. a) |
documentation |
Vážený xxxxxx xxxxxxxxxxx xxxxxxxx xxxxxxx xxxx xxxxxxx xxxxxxxxx xx závazky x&xxxx;xxxxxxxx xxxxxxxx ve xxxxxx o finanční xxxxxx xx dni prvotní xxxxxxxx xxxxxxxxx&xxxx;XXXX&xxxx;16. Xxxxxxxxxxx xxxxxxxx xxxxxxx míra, xxxxxx by xxxxxxx xxxxxxxx x&xxxx;xxxxxxx, xx xx si na xxxxxxx xxxxxx xxxxxx x&xxxx;x&xxxx;xxxxxxxx zajištěním xxxxxxxx xxxxxxxx xxxxxxxxxx xxxxxxxx xxx xxxxxxx xxxxxx xxxxxxx xxxxxxx xxxx xxxxxxx z práva x&xxxx;xxxxxxx x&xxxx;xxxxxxxx xxxxxxxxxxx xxxxxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxx [member] |
Příklad: XXXX&xxxx;13 xxxx. X6, příklad: XXXX&xxxx;13 xxxx.&xxxx;XX63, zveřejnění: XXXX 14 odst. 33 xxxx. x), xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, XXXX 17 xxxx.&xxxx;120, xxxxxxx praxe: IFRS 7 xxxx.&xxxx;7 |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx xxxxxx, kdy xx xxxxx xxxxxxx, xxxxx xx xxx xxxxxxxxxxxx, xxxxxxxxx váha, která xxxxxx xxxxxxxxx xxxxx xxxxx hodnoty na xxxxxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxXxXxxxxxxxxxxXxxxXxXxxxxxxxxxxXxxxxXxxxxxxxXxxxXxxXxxxxxxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx průměr xxxxx xxxxxxxx xxxxxxxxx při xxxxxxx základního ukazatele xxxxx (xxxxxx) na xxxxxxx, xxxxxxxxxx nástroje x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: IAS 33 xxxx.&xxxx;X14 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxx xxxxxxxx xxxxxxxxx xxx xxxxxxx xxxxxxxxxx ukazatele xxxxx (xxxxxx) na xxxxxxx xxx kapitálový xxxxxxx, xxxxx se xxxxxx xx xxxxx x&xxxx;xxxxxxxxx xxxxxxx xxxxx xxxxxx xxxxxxxx xxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxx xxxxx (xxxxxx) xx xxxxxxx, kapitálové xxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxXxXxxxxxxxxxxXxxxXxXxxxxxxxxxxXxxxxxxXxxxxxxxXxxxXxxXxxxxxxxxxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxx počtu xxxxxxxx xxxxxxxxx při xxxxxxx xxxxxxxxx xxxxxxxxx xxxxx (xxxxxx) na xxxxxxx, kapitálové xxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx |
Xxxxxxx xxxxx: XXX&xxxx;33 xxxx.&xxxx;X14 |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx počtu xxxxxxxx xxxxxxxxx xxx xxxxxxx ukazatele xxxxxxxxx xxxxx (ztráty) xx xxxxxxx pro xxxxxxxxxx xxxxxxx, xxxxx se xxxxxx xx xxxxx x&xxxx;xxxxxxxxx xxxxxxx podle xxxxxx určeného xxxxxx. [Xxxxx: Xxxxxxxx xxxxxxxxx xxxxx (xxxxxx) na xxxxxxx, kapitálové xxxxxxxx x&xxxx;xxxxxx x&xxxx;xxxxxxxx xxxxxxxxx xxxxx] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxXxXxxxxxxxxxxxxXxxxxxXxxxxxxxxxxXxxxxXxxxXxxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxx xxxxx xxxxxxxxxxxx xxxxxxxx s účastí x&xxxx;xxxxxxxx xxxxxxxxx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxxxxXxxxxxxxxxxXxxxXxXxxxxxxxxxxXxxxxXxxxxxx2019 |
XXX |
xxxxx |
Xxxxxx xxxxxx zbývajících xxxxxxx xxxxxxxxxx xxx xx xxxxxxxxxx xxxxxxxx xxxxxxxxx xxxx |
Xxxxxxxxxx: IFRS 2 odst. 45 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxxxxxxxxxx xxxxxxx xxxxxxxxxx xxx xx xxxxxxxxxx žijících xxxxxxxxx xxxx. [Odkaz: Xxxxxx průměr [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxXxxxx2019 |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx xxxxxx xxx xxxxx |
Xxxxxxxxxx: XXXX&xxxx;2 xxxx.&xxxx;45 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxx xxx xxxxx. [Odkaz: Xxxxxx xxxxxx [member]] |
||||
ifrs-full |
WeightedAverageSharePriceShareOptionsGranted2019 |
X.XX xxxxxxxx |
xxxxx |
Xxxxxx xxxxxx xxx xxxxx, xxxxxxxxxx xxxxxxx xxxx |
Xxxxxxxxxx: XXXX 2 odst. 47 xxxx.&xxxx;x) xxx i) |
documentation |
Vážený xxxxxx xxx akcií xxxxxxx xxxx vstup xx xxxxxx xxx xxxxxxxxx opcí xxx xxxxxxx xxxxxx xxxxxxx xxxxxxxxxxxx akciových xxxx. [Xxxxx: Xxxxx xxx xxxxxxxxx xxxx [member]; Xxxxxx průměr [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxx xxxxxx počtu xxxxxxxxx xxxxx xxxxxxxxx při xxxxxxx základního xxxxxxxxx xxxxx na akcii |
Zveřejnění: XXX 33 xxxx.&xxxx;70 xxxx. x) |
xxxxxxxxxxxxx |
Xxxxx kmenových xxxxx x&xxxx;xxxxx na xxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxx kmenových xxxxx xxxxxx xxxxxxxxxxx xxxx xxxxxxxxxxx xxxxx xxxxxx xxxxxxxxxx faktorem xxxx, xxxxx xxxx funkci xxx. |
||||
xxxx-xxxx |
XxxxxxxxXxxxxxxXxxxxxXxxXxxxxxxxXxxxxxxxXxxxxxxXxxxxxXxxxxxxx |
xxxxx |
Xxxxxx xxxxxx kmenových xxxxx xxxxxxxxx xxx xxxxxxx základního xxxxxxxxx xxxxx xx xxxxx x&xxxx;xxxxxxxxx xxxxxxxxx xxxxx xx xxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxXxXxxxxxXxxxxxXxxxxxxXxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx xxxx xxxxxxxx financované xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: IAS 19 xxxx.&xxxx;138 písm. e) |
documentation |
Tento xxxx xxxxxxxxxxx zcela xxxx xxxxxxxx xxxxxxxxxxx xxxxx xxxxxxxxxxxx požitků. [Xxxxx: Plány xxxxxxxxxxxx xxxxxxx [xxxxxx]] |
||||
xxxx-xxxx |
XxxxxxXxxxxxxxXxxxxxxXxxxxxxXxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxx financované xxxxx xxxxxxxxxxxx xxxxxxx [xxxxxx] |
Xxxxxxx: XXX 19 xxxx.&xxxx;138 písm. x) |
xxxxxxxxxxxxx |
Xxxxx xxxx představuje zcela xxxxxxxxxxx xxxxx definovaných xxxxxxx. [Xxxxx: Xxxxx xxxxxxxxxxxx požitků [xxxxxx]] |
||||
xxxx-xxxx |
XxxxXxXxxxxxxx |
X&xxxx;xxxxxxx, xxxxx |
xxxxx |
Xxxxxxxx xxxxxxxxxxx výroba |
Příklad: XXX&xxxx;1 xxxx.&xxxx;78 písm. x), xxxxxxx xxxxx: XXX&xxxx;2 xxxx.&xxxx;37 |
xxxxxxxxxxxxx |
Xxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxxxxxxxxxxx hodnotu xxxxx, xxxxx jsou xxxxxxxx ve xxxxxx x&xxxx;x&xxxx;xxxxxxx převedení xx xxxxx xxxxxxxx xxxxxxx xxxx služeb xxxx xxxxxxxxx xxxxx xxxxxxx. [Xxxxx: Aktuální zásoby xxxxxxxx xxxxxxx; Zásoby] |
||||
ifrs-full |
WritedownsReversalsOfInventories |
X duration, xxxxx |
xxxxx |
Xxxxxxx xxxxxxx (xxxxxxx xxxxxxx xxxxxxx) xxxxx |
Xxxxxxxxxx: XXX 1 odst. 98 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx vykázaná na xxxxxxx xxxxxxx xxxxxxx xxxxx xx částku xxxxx xxxxxxxxxxxxxx xxxxxxx xxxx xxxxxxx tohoto xxxxxxx. [Odkaz: Zásoby] |
||||
netLabel |
Čisté xxxxxxx xxxxxxx (xxxxxxx xxxxxxx xxxxxxx) zásob |
||||
ifrs-full |
WritedownsReversalsOfPropertyPlantAndEquipment |
X duration |
label |
Snížení xxxxxxx (xxxxxxx xxxxxxx xxxxxxx) xxxxxxx, xxxxx x&xxxx;xxxxxxxx |
Xxxxxxxxxx: XXX 1 xxxx.&xxxx;98 xxxx.&xxxx;x) |
xxxxxxxxxxxxx |
Xxxxxx xxxxxxxx xx xxxxxxx xxxxxxx xxxxxxx xxxxxxx, xxxxx x&xxxx;xxxxxxxx na xxxxxx xxxxxxxxxxxxxx hodnoty xxxx xxxxxxx tohoto snížení. [Xxxxx: Xxxxxxx, budovy x&xxxx;xxxxxxxx] |
||||
xxxxxxxxxxXxxxxxxx |
Xxx tento xxxxx xxxx být xxxxxx xxxxxx nebo xxxxxxx xxxxxxx XXXX. X&xxxx;xxxxxx xxxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxx standardu. X&xxxx;xxxxxx v závorkách xxxxxxxx xxxxxxxx xxxxxxx. |
||||
xxxXxxxx |
Xxxxx xxxxxxx xxxxxxx (zrušení xxxxxxx xxxxxxx) xxxxxxx, xxxxx x&xxxx;xxxxxxxx |
||||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx (xxxxxxx xxxxxxx hodnoty) zásob [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxxxxXxxxxxxxxXxXxxxxxxxxxXxXxxxxxxxXxxxxXxxXxxxxxxxxXxxxxxxx |
xxxxx |
Xxxxxxx xxxxxxx (xxxxxxx xxxxxxx xxxxxxx) xxxxxxx, xxxxx x&xxxx;xxxxxxxx [xxxxxxxx] |
||
xxxx-xxxx |
XxxxxxxXxxXxxxxxxXxxxxx |
xxxxxx |
xxxxx |
Xxxxxxxxx xxxxxxxx xxxx [member] |
Příklad: XXXX&xxxx;7 xxxx. B33, xxxxxxx: IFRS 7 xxxx. XX40X |
xxxxxxxxxxxxx |
Xxxxx xxxx xxxxxxxxxxx prodané xxxxxxxxxx xxxxxxxx xxxxxxx, které xxxxxxxx xxxxxx xxxxxxxx x&xxxx;xxxxxx xxxxxxxxxxxx aktiva xx xxxxxxxxxx xxxxxxxxxx xxxx, xxxxx xxxxx xxxxxx xxxxxxx xxxx. [Xxxxx: Xxxxxxxx [member]] |
||||
ifrs-full |
YearsOfInsuranceClaimAxis |
axis |
label |
Roky xxxxxx xx xxxxxxxx xxxxxx [xxxx] |
Xxxxxxxxxx: xxxxxx xx 1. 1. 2023, XXXX 17 odst. 130 |
documentation |
Osa xxxxxxx xxxxxxxx vztah mezi xxxxx v tabulce a řádkovými xxxxxxxxx xxxx pojmy, xxxxxxx je xxxxxxx xxxxxxxx. |
||||
xxxx-xxxx |
XxxxxXxxxXxXxxxxxxxXxxxXxxxxXxxxXxXxxXxxxXxxxxXxXxxxxxxXxXxxxxxxxxxXxxxx |
X.XX instant |
label |
Výnos xxxxxxx x&xxxx;xxxxxxxxxxxx peněžních xxxx, xxxxx se neliší xx&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx |
Xxxxxxxxxx: xxxxxx od 1.&xxxx;1.&xxxx;2023, IFRS 17 xxxx.&xxxx;120“ |
xxxxxxxxxxxxx |
Xxxxx xxxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxxxx toků, xxxxx xx xxxxxx xx&xxxx;xxxxxxx xxxxxx x&xxxx;xxxxxxxxxxxx xxxxxxx, xx použití odstavce 36 standardu IFRS 17. Xxxxxxxxxx xxxxxxx xxxx xxxxxxx, xxxxx xxxxxx xxxx částek xxxxxxxxx pojistníkovi. Podkladové xxxxxxx xxxxx zahrnovat xxxxxxxx položky; například xxxxxxxxxx xxxxxxxxx xxxxx, xxxxx aktiva xxxxxx xxxxxxxx xxxx xxxxxxx xxxxxxxxxx čistých aktiv xxxxxx jednotky. |